[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 .CbGDZ  
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审计词汇英汉对照 J|~26lG  
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ability to continue as a going concern               持续经营能力 %b}gDWs  
acceptability                                     可接受性，可接受程度 k6**u  
acceptable level of detection risk                     检查风险的可接受水平 11UB4CA  
acceptance of engagement                       接受委托 '&yeQ  
accepting the engagement for the first time              首次接受委托 =? :@  
access to asset                                         对资产的接触  HeA{3s  
according to                                     根据，依据，依照 $_X|,v 9  
account balance                                账户余额 Q-eCHr)  
account for                                       对……进行会计处理，核算；解释 ~<9{#uM  
accounting                                        会计，会计学
kB P*K  
accounting advisory serve                        会计咨询服务 +R.N%_  
accounting firm                                 会计师事务所 ]v29 Rx  
accounting information                      会计信息，会计资料 >e&:`2%.  
accounting period                             会计期间 m~`>` 4  
accounting policies                                   会计政策 "!UVs+)]  
accounting professional bodies                 会计职业组织，会计职业团体 BNucc']  
accounting records                                   会计记录 LE=k  
accounting responsibility                           会计责任 q4k@l  
accounting service                             会计服务 }e]f  
accounting standards                                会计准则 vO@s$qi  
Accounting Standards for Business Enterprises       企业会计准则 -J0WUN$2*  
accounting system                             会计系统 W/+K9S25  
accounting treatment                                会计处理 Pz"`MB<'Ik  
accuracy                                    准确性，精确性 yTBS=+X  
additional audit procedures                      追加审计程序 `a]44es9q  
addressee                                         收件人，收信人
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Administration of State-owned Assets  (the～)     国有资产管理局 A(d5G^  
administrative laws and regulations                 行政法规 SpSnoVI  
adverse impact                                 不利影响，负面影响 :@3Wg3N  
adverse opinion                                反对意见 `\Unpp\I  
advisory group                                  咨询组，顾问组 2+"r~#K*  
agency fee                                        代理费，代理费用 pW?&J>\6  
aggregate                                          总计，合计为…… "ZMkL)'7-  
alternation of document and record                 变造文件和记录 6][1<}8  
alternative audit procedures                      替代审计程序，备选审计程序 *r,b=8|  
amend                                              修改，修订 d/,E2i{I7  
amortisation                                      摊销 ;/8{N0  
analytical capacity                             分析能力 ANMg  
analytical procedures                               分析性程序 [r
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annual financial statements                        年度会计报表，年度财务报表 XvGA|Ekf<  
appendix                                          附录，附表 uB.- t^@  
applicable                                         适用的 PX,rWkOce  
applicable laws and regulations                 适用的法规 cu7(.  
application systems                                  应用系统 } :?.>#  
apply consistently                              一贯地执行，一贯地实施 9w4sSj`  
appropriate                                       适当的，合适的； g!J0L7i|  
征用，挪用 F[`ZqW  
appropriate authorization                          适当的授权 F?4(5 K  
appropriateness of audit evidence                    审计证据的适当性 {Gi h&N  
approval                                    批准，核准 eE8ULtO  
assertion                                    (会计报表上的)认定；确认 'cdN3i(  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 b"j|Bb  
asset                                                 资产，财产 yJJ4~j){l  
asset restructuring                             资产重组 f-RK,#
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assignment of duties                                 职责的划分 4FMF|U  
assistant                                     助理，助理人员 $1Nd_pD=  
associated company                                 联属公司，联营公司 C a>&  
association                                        联合，结合；协会，社团 3:CO{=`\7B  
assumption                                       假设，假定 n&XGBwgW  
at a given date                                         在某一特定时日 ;3ft1  
attestation                                         鉴证，公证 L/r@ S'  
attestation service                             鉴证服务 )mN9(Ob!  
audit adjustment                                审计调整 `$5UH
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audit areas                                        审计领域 f@V3\Z/6E  
audit conclusion                                审计结论 ]]iPEm"@  
audit effectiveness                             审计效果 -=}3j&,\R  
audit efficiency                                  审计效率 9@VO+E$7L  
audit engagement letter                      审计业务约定书 fP-|+ TyO  
audit evidence                                          审计证据 w7kJg'X/6  
audit fee                                    审计费 )mcEQ-!b  
audit files                                          审计档案 +V(5w`qx  
audit findings                                     审计中发现的事项 pw020}`  
audit implementation stage                        审计实施阶段 M:SO2Czz  
audit mark                                        审计标识 pK&I^r   
audit materiality                                 审计重要性 Sfjje4R  
audit method                                     审计方法 woOy*)@  
audit objective                                         审计目标，审计目的 =_TaA(79  
audit of financial statements                      会计报表审计，财务报表审计 d5j_6X  
audit opinion                                     审计意见 v> z@  
audit period                                      被审计期间，被审计年度 Q=cQLf;/'  
audit plan                                          审计计划 U]4pA#*{|  
audit planning                                    编制审计计划，制定审计计划，审计计划 RuRt0Sd3  
audit planning stage                                  审计计划阶段 `k{& /]  
audit procedure                                审计程序 /X8<C=}  
audit programme                               审计程序表，具体审计计划 <9A@`_';Aq  
audit report                                       审计报告 wzWbB2Mb5  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 <fO4{k*&  
audit report with a qualified opinion                 有保留意见的审计报告 c'fSu;1  
audit report with an adverse opinion                否定意见的审计报告 5i So8*9}  
audit report with dual dates                      双重日期审计报告 E@)\Lc~  
audit reporting stage                                 审计报告阶段 f
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audit responsibility                                   审计责任 GUB`| is^  
audit results                                      审计结果 >`T5
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audit risk                                          审计风险  b`mj_b  
audit sampling                                          审计抽样 hZ\+FOx;  
audit sampling techniques                         审计抽样方法，审计抽样技术 '_0]vupvY  
audit strategies                                  审计策略 sKaE-sbJY  
audit summary                                         审计总结，审计小结 s4= "kT]  
audit team                                         审计小组 Uu p(6`7  
audit test                                    审计测试 &Vk; VM`5  
audit trail                                          审计轨迹 X=X\F@V:u  
audit work                                        审计工作 R!x: C!{  
audit working paper                                 审计工作底稿 q 2?X"!  
audited financial statement                        审计会计报表，已审计财务报表 t2{~bzq1X  
Auditing Guidelines (the～)                      审计规范指南 H^%.=kf  
auditing standards                             审计准则 w
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audit-oriented working paper                          (审计)业务类工作底稿 'W. Vr
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authorisation                                     授权 L):qu  
authorisation of transaction                       交易的授权 j8,n7!G  
availability                                         可获得性 <I*x0BM=  
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balance                                      余额；差额；平衡 F1 azZ(  
balance sheet                                    资产负债表 w=b(X q+:  
bank                                                 银行 2h^WYpCm  
bank account                                    银行账户，银行户头 |01?w|  
bank statement                                 银行对账单 x BnbF[  
barter transaction                              易货交易，以物换物交易 ``Q2P%  
basis of audit                                    审计依据 ;DRTQn`m  
basis of preparation                                (会计报表的)编制基础 2YwVU.*>  
book of account                               账目，账簿 D vkxI<Xa  
borrowing                                         借款，贷款，借债 @]CF&: P A  
branch                                              分支，分支机构，分店 fp>.Owt%.  
brought forward                                (账户余额等的)承上年，承上期，承上页 |PVt}*0"  
budget                                              预算 }qPhx6nP  
building                                      建筑物；大楼 ?h\mk0[  
business conditions                                  业务情况，经营情况 ;^k7zNf-  
business licence                               (企业等的)营业执照 rj
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business relation                                业务关系 V2&^!#=s  
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