[专业英语]审计词汇英汉对照 [复制链接]

审计词汇英汉对照 A ability to continue as a going concern 持续经营能力 acceptability 可接受性，可接受程度 acceptable level of detection risk 检查风险的可接受水平 acce 2o8:[3C5  
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审计词汇英汉对照 L7kNQ/  
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ability to continue as a going concern               持续经营能力 O}#Ic$38  
acceptability                                     可接受性，可接受程度 b/#SkxW#S  
acceptable level of detection risk                     检查风险的可接受水平 ]~a;tF>Fw  
acceptance of engagement                       接受委托 z@bq*':~J  
accepting the engagement for the first time              首次接受委托 qq Vjx?bKe  
access to asset                                         对资产的接触 IP?15l w  
according to                                     根据，依据，依照 rcq^mPdQ  
account balance                                账户余额 PjwDth A1  
account for                                       对……进行会计处理，核算；解释 @wv gMu  
accounting                                        会计，会计学 |uUGvIsXn  
accounting advisory serve                        会计咨询服务 ?L K n  
accounting firm                                 会计师事务所 ko-3`hX`  
accounting information                      会计信息，会计资料 "0*yD[2  
accounting period                             会计期间 KjWF;VN*[3  
accounting policies                                   会计政策 T]er_n  
accounting professional bodies                 会计职业组织，会计职业团体 fAEgrw%Ti
 
accounting records                                   会计记录  3o_)x  
accounting responsibility                           会计责任 (-}:'5|Yj  
accounting service                             会计服务 %fbV\@jDCX  
accounting standards                                会计准则 bEQy5AX  
Accounting Standards for Business Enterprises       企业会计准则 <bSG|VqnH  
accounting system                             会计系统 ]|JQH  
accounting treatment                                会计处理 ;C ^!T  
accuracy                                    准确性，精确性  W8blHw"  
additional audit procedures                      追加审计程序 I45 kPfu  
addressee                                         收件人，收信人 D=+md  
Administration of State-owned Assets  (the～)     国有资产管理局 /gX=79  
administrative laws and regulations                 行政法规 MQc<AfW3/  
adverse impact                                 不利影响，负面影响 y ;/T.W9!  
adverse opinion                                反对意见 ]QU 9|1  
advisory group                                  咨询组，顾问组 J#>)+  
agency fee                                        代理费，代理费用 O'Mo/ u1-  
aggregate                                          总计，合计为…… 5VS};&f  
alternation of document and record                 变造文件和记录 /M :7  
alternative audit procedures                      替代审计程序，备选审计程序 |?cL>]t  
amend                                              修改，修订 GyC/39<P  
amortisation                                      摊销
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analytical capacity                             分析能力 tG7F!um(  
analytical procedures                               分析性程序 Ir\P[A  
annual financial statements                        年度会计报表，年度财务报表 ^ABtg#  
appendix                                          附录，附表 AX%N:)_$|  
applicable                                         适用的 d/8p?Km  
applicable laws and regulations                 适用的法规 {4n  
application systems                                  应用系统 /IxoS  
apply consistently                              一贯地执行，一贯地实施 3u 'VPF2  
appropriate                                       适当的，合适的； x/pX?k  
征用，挪用 o&t*[#  
appropriate authorization                          适当的授权 v~*Co}0OB  
appropriateness of audit evidence                    审计证据的适当性 oSf6J:?*e  
approval                                    批准，核准 A_!N,<-  
assertion                                    (会计报表上的)认定；确认  &lCOhP#  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 >]L
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asset                                                 资产，财产 sck.2-f"  
asset restructuring                             资产重组 w4Uo-zr@  
assignment of duties                                 职责的划分 I!?)}d  
assistant                                     助理，助理人员 dfA2G<Uc  
associated company                                 联属公司，联营公司 bMA0#e2  
association                                        联合，结合；协会，社团 }PXtwp13&u  
assumption                                       假设，假定 Z<jC,r  
at a given date                                         在某一特定时日 j%U'mGx  
attestation                                         鉴证，公证 en_W4\7^  
attestation service                             鉴证服务 U!GfDt  
audit adjustment                                审计调整 [;C|WTYSL  
audit areas                                        审计领域 c W1`[b  
audit conclusion                                审计结论 | 2Y/l~  
audit effectiveness                             审计效果 z"D0Th`S6  
audit efficiency                                  审计效率 BvLC%  
audit engagement letter                      审计业务约定书 */APe#  
audit evidence                                          审计证据 aBd>.]l?  
audit fee                                    审计费 c(kYCVc   
audit files                                          审计档案 {/|tVc63  
audit findings                                     审计中发现的事项 OcE,E6LD  
audit implementation stage                        审计实施阶段 x MFo  
audit mark                                        审计标识 N;HG@B!m  
audit materiality                                 审计重要性 Ihd{tmr<  
audit method                                     审计方法 Pil_zQ4  
audit objective                                         审计目标，审计目的 :anR/  
audit of financial statements                      会计报表审计，财务报表审计 FvJkb!5*e_  
audit opinion                                     审计意见 Hmx Y{KB  
audit period                                      被审计期间，被审计年度 K0{ ,*>C  
audit plan                                          审计计划 (Fj"<  
audit planning                                    编制审计计划，制定审计计划，审计计划 m;JB=MZ=m  
audit planning stage                                  审计计划阶段 U
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audit procedure                                审计程序 35H.ZXQp-  
audit programme                               审计程序表，具体审计计划 Qp;FVUw9  
audit report                                       审计报告 ]i/Bq!d l  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 ,_UTeW6M  
audit report with a qualified opinion                 有保留意见的审计报告 m++=FsiX=  
audit report with an adverse opinion                否定意见的审计报告 &X6hOc:``\  
audit report with dual dates                      双重日期审计报告 V/+D ]  
audit reporting stage                                 审计报告阶段 sd _DG8V  
audit responsibility                                   审计责任  \62!{  
audit results                                      审计结果 hK UK#xx  
audit risk                                          审计风险 =p[a Cb i  
audit sampling                                          审计抽样 2xBYJoF(  
audit sampling techniques                         审计抽样方法，审计抽样技术 YmwXA e:  
audit strategies                                  审计策略 3>6rO4,  
audit summary                                         审计总结，审计小结 r+usMF<'  
audit team                                         审计小组 Mt*V-`+\  
audit test                                    审计测试 _/J`v`}G  
audit trail                                          审计轨迹 [NK&s:wMk  
audit work                                        审计工作 6@;sOiN+  
audit working paper                                 审计工作底稿 vO) ]~AiB  
audited financial statement                        审计会计报表，已审计财务报表 A!v:W6yiz  
Auditing Guidelines (the～)                      审计规范指南 \b}%A&Ij  
auditing standards                             审计准则 A[`2Mnj  
audit-oriented working paper                          (审计)业务类工作底稿 iEx4va-j  
authorisation                                     授权 FEi@MJJ\e  
authorisation of transaction                       交易的授权 E5IS<.  
availability                                         可获得性 H @te!EE  
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balance                                      余额；差额；平衡 MnP+L'|  
balance sheet                                    资产负债表 +*IRI/KUD  
bank                                                 银行 3TRG] 5  
bank account                                    银行账户，银行户头 5 FE&  
bank statement                                 银行对账单 >uxAti\  
barter transaction                              易货交易，以物换物交易 d+nxvh?I8  
basis of audit                                    审计依据 .;)V;!   
basis of preparation                                (会计报表的)编制基础 w8bvq TQ  
book of account                               账目，账簿 *#1
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borrowing                                         借款，贷款，借债 Ek60[a  
branch                                              分支，分支机构，分店 <rFh93  
brought forward                                (账户余额等的)承上年，承上期，承上页 ovZ!}  
budget                                              预算 D,()e^o  
building                                      建筑物；大楼 r)Ja\;  
business conditions                                  业务情况，经营情况 7b7WQ7u  
business licence                               (企业等的)营业执照 7#7AK}  
business relation                                业务关系 qFI19`?8 E  
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