[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 !83x,*O  
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审计词汇英汉对照 {?a9>g-BW  
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ability to continue as a going concern               持续经营能力 6~g:"}  
acceptability                                     可接受性，可接受程度 [V#"7O vl  
acceptable level of detection risk                     检查风险的可接受水平 Oto
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acceptance of engagement                       接受委托 9JF*xXd>Q  
accepting the engagement for the first time              首次接受委托 8ad !.  
access to asset                                         对资产的接触 E)(`Z0  
according to                                     根据，依据，依照 )G(6=l*  
account balance                                账户余额 Lh=~3  
account for                                       对……进行会计处理，核算；解释 pv;c<NQ'1  
accounting                                        会计，会计学 =k4yWC5-  
accounting advisory serve                        会计咨询服务 K#"@nVWJ.m  
accounting firm                                 会计师事务所 uO$ujbWZ  
accounting information                      会计信息，会计资料 "Y&+J@]  
accounting period                             会计期间 h]Zc&&+8{  
accounting policies                                   会计政策 ?e|
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accounting professional bodies                 会计职业组织，会计职业团体 ivdw1g|)h  
accounting records                                   会计记录 D\Y)E#%,  
accounting responsibility                           会计责任 N0s)Nao4  
accounting service                             会计服务 ':,6s  
accounting standards                                会计准则 l<<G".?  
Accounting Standards for Business Enterprises       企业会计准则 `Tzqvnn  
accounting system                             会计系统 "?j|;p@!>  
accounting treatment                                会计处理 ixJUqo  
accuracy                                    准确性，精确性 V:42\b7x  
additional audit procedures                      追加审计程序 kO<`RHlX=  
addressee                                         收件人，收信人 bw*
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Administration of State-owned Assets  (the～)     国有资产管理局 -X@;"0v  
administrative laws and regulations                 行政法规 QN(f8t(  
adverse impact                                 不利影响，负面影响 `w S g/  
adverse opinion                                反对意见 {d$S~  
advisory group                                  咨询组，顾问组 T0_9:I`&  
agency fee                                        代理费，代理费用 A>L(#lz#ek  
aggregate                                          总计，合计为……  =erA.u  
alternation of document and record                 变造文件和记录 - Pz )O@ ;  
alternative audit procedures                      替代审计程序，备选审计程序 PMZdz>>T  
amend                                              修改，修订 v)JQb-<  
amortisation                                      摊销 K*J8(/WkD  
analytical capacity                             分析能力
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analytical procedures                               分析性程序 C#r_qn  
annual financial statements                        年度会计报表，年度财务报表 hoC}@8_  
appendix                                          附录，附表 1at$_\{.(  
applicable                                         适用的 |
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applicable laws and regulations                 适用的法规 ej,MmLu~^  
application systems                                  应用系统 [
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apply consistently                              一贯地执行，一贯地实施 *9^CgLF  
appropriate                                       适当的，合适的； hE:P 'O1  
征用，挪用 o*n""m  
appropriate authorization                          适当的授权 +!POKr  
appropriateness of audit evidence                    审计证据的适当性 ZP)=2'RY  
approval                                    批准，核准 BN4dr9T  
assertion                                    (会计报表上的)认定；确认 Kw'Dzz%kN  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 T GMHo{]  
asset                                                 资产，财产 eEsEW<su  
asset restructuring                             资产重组 lGB7(  
assignment of duties                                 职责的划分 @n(=#Q3  
assistant                                     助理，助理人员 1jmhh!,  
associated company                                 联属公司，联营公司 "EpE!jh  
association                                        联合，结合；协会，社团 v85&s  
assumption                                       假设，假定 VhSKtD1  
at a given date                                         在某一特定时日 .WL507*"Ce  
attestation                                         鉴证，公证 @ x*#7Y  
attestation service                             鉴证服务 dab>@z4  
audit adjustment                                审计调整 NtTLvO6  
audit areas                                        审计领域 `j>qOT  
audit conclusion                                审计结论 Lu:!vTRmw  
audit effectiveness                             审计效果 U7crbj;c)d  
audit efficiency                                  审计效率 #`"'  
audit engagement letter                      审计业务约定书 !^axO  
audit evidence                                          审计证据 Q,\lS  
audit fee                                    审计费 Wc3!aLNx  
audit files                                          审计档案 kq%`
9,XE  
audit findings                                     审计中发现的事项 3UC8iq*  
audit implementation stage                        审计实施阶段 %n}.E304  
audit mark                                        审计标识 SO p%{b  
audit materiality                                 审计重要性 NkO$ M  
audit method                                     审计方法 aDZLabRu  
audit objective                                         审计目标，审计目的 bT{P1nUu  
audit of financial statements                      会计报表审计，财务报表审计 /LSiDys  
audit opinion                                     审计意见 #U
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audit period                                      被审计期间，被审计年度 [RpFC4W  
audit plan                                          审计计划 3SIB #"9  
audit planning                                    编制审计计划，制定审计计划，审计计划 tDN-I5q  
audit planning stage                                  审计计划阶段 $E7yJ|p{
 
audit procedure                                审计程序 _ux6SIyp`  
audit programme                               审计程序表，具体审计计划 6l_8Q w*5I  
audit report                                       审计报告 XVv7W5/q]  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 W>@%d`>o5  
audit report with a qualified opinion                 有保留意见的审计报告 rW\~sTH  
audit report with an adverse opinion                否定意见的审计报告 oub4/0tN,~  
audit report with dual dates                      双重日期审计报告 Y"l!3^  
audit reporting stage                                 审计报告阶段 D[-Ct  
audit responsibility                                   审计责任 0>e>G(4(8  
audit results                                      审计结果 d'3'{C|kk  
audit risk                                          审计风险 T@Q<oNU  
audit sampling                                          审计抽样 |x5w;=  
audit sampling techniques                         审计抽样方法，审计抽样技术 rz7yAm  
audit strategies                                  审计策略 ,}2j Fb9z4  
audit summary                                         审计总结，审计小结 Cn`% *w  
audit team                                         审计小组 |d`?wm-   
audit test                                    审计测试 ^cAJCbp7  
audit trail                                          审计轨迹 15eHddd  
audit work                                        审计工作 fGe{7p6XV*  
audit working paper                                 审计工作底稿 2Qk \}KWs  
audited financial statement                        审计会计报表，已审计财务报表 dJ&s/Z/>E  
Auditing Guidelines (the～)                      审计规范指南 j_H T  
auditing standards                             审计准则 73<iK]*c  
audit-oriented working paper                          (审计)业务类工作底稿 {W4t]Ff  
authorisation                                     授权 ;q^YDZ'  
authorisation of transaction                       交易的授权 E Fv+[  
availability                                         可获得性 r2Z`4tN:  
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balance                                      余额；差额；平衡 <%Rr-,  
balance sheet                                    资产负债表 &GZR-/  
bank                                                 银行 #xo&#FIH  
bank account                                    银行账户，银行户头 5g5pzww  
bank statement                                 银行对账单 2mT+@G  
barter transaction                              易货交易，以物换物交易 PQ(%5c1e  
basis of audit                                    审计依据 =lmh^**4  
basis of preparation                                (会计报表的)编制基础 'K"*4B^3  
book of account                               账目，账簿 :|A db\b  
borrowing                                         借款，贷款，借债 )I$Mh@F  
branch                                              分支，分支机构，分店 =~S   
brought forward                                (账户余额等的)承上年，承上期，承上页 `dNb%f>  
budget                                              预算 iGlZFA  
building                                      建筑物；大楼 *Xnq1_K}  
business conditions                                  业务情况，经营情况 }wb;ulN)  
business licence                               (企业等的)营业执照 ZT8j9zs  
business relation                                业务关系 zF$wz1 %  
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