[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 wMUnZHd{|  
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审计词汇英汉对照 MYPcH\K$h  
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ability to continue as a going concern               持续经营能力 &\H5*A.HkA  
acceptability                                     可接受性，可接受程度 <^\r9Qxl  
acceptable level of detection risk                     检查风险的可接受水平 1P[Lz!C  
acceptance of engagement                       接受委托 /t
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accepting the engagement for the first time              首次接受委托 PGKXzp'  
access to asset                                         对资产的接触
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according to                                     根据，依据，依照 "qsNySI  
account balance                                账户余额 (J4utw Z  
account for                                       对……进行会计处理，核算；解释 [GP(r  
accounting                                        会计，会计学 z3C^L  
accounting advisory serve                        会计咨询服务 _UB I,Dg]  
accounting firm                                 会计师事务所 +)@>60y  
accounting information                      会计信息，会计资料 ^%
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accounting period                             会计期间 u
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accounting policies                                   会计政策 RI(uG-Y  
accounting professional bodies                 会计职业组织，会计职业团体 TUaK:*x*  
accounting records                                   会计记录 7&3URglsL"  
accounting responsibility                           会计责任 K_5&_P1  
accounting service                             会计服务 jvV8`BQ{  
accounting standards                                会计准则 E5(Y*m!  
Accounting Standards for Business Enterprises       企业会计准则 Wj:QC<5 v  
accounting system                             会计系统 )^\='(s  
accounting treatment                                会计处理 8j'*IRj*q  
accuracy                                    准确性，精确性 2mUu3fZ  
additional audit procedures                      追加审计程序 /pU6trIM  
addressee                                         收件人，收信人 8UIL_nPO  
Administration of State-owned Assets  (the～)     国有资产管理局 g5Dx9d{  
administrative laws and regulations                 行政法规 $<cZ<g5)  
adverse impact                                 不利影响，负面影响 Oi0;.<kX  
adverse opinion                                反对意见 iy]}1((hR  
advisory group                                  咨询组，顾问组 L0kNt &di  
agency fee                                        代理费，代理费用 tD]&e t  
aggregate                                          总计，合计为…… h)rf6*hw  
alternation of document and record                 变造文件和记录 Nd_@J&  
alternative audit procedures                      替代审计程序，备选审计程序 J,O@T)S@  
amend                                              修改，修订 V,+[XB  
amortisation                                      摊销 hU 7fZl%yl  
analytical capacity                             分析能力 Xa@wN/"F  
analytical procedures                               分析性程序 :\U3bkv+  
annual financial statements                        年度会计报表，年度财务报表 XijLS7Aw|  
appendix                                          附录，附表 EaD@clJS  
applicable                                         适用的 n@;x!c< +  
applicable laws and regulations                 适用的法规 |y%].y)  
application systems                                  应用系统 rcZ SC3  
apply consistently                              一贯地执行，一贯地实施 @MB _gt)7?  
appropriate                                       适当的，合适的； 5}xni  
征用，挪用 $ rYS  
appropriate authorization                          适当的授权 ,)$KS*f"*z  
appropriateness of audit evidence                    审计证据的适当性 ;a&:r7]=  
approval                                    批准，核准 ~n^G<iXLp  
assertion                                    (会计报表上的)认定；确认 nb_^3K]r  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 =&pN8PEn\  
asset                                                 资产，财产 X-1Vp_(,TP  
asset restructuring                             资产重组 @$P!
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assignment of duties                                 职责的划分 `4H9f&8(  
assistant                                     助理，助理人员 Qe$>Jv5  
associated company                                 联属公司，联营公司 5%+}rSn7  
association                                        联合，结合；协会，社团 3Jm'q,TC  
assumption                                       假设，假定 B  bw1k  
at a given date                                         在某一特定时日 5TneuGD  
attestation                                         鉴证，公证 +n[wkgFd  
attestation service                             鉴证服务 !t Oky  
audit adjustment                                审计调整 %hbLT{w  
audit areas                                        审计领域 cXcx_-  
audit conclusion                                审计结论 2A}uqaF  
audit effectiveness                             审计效果 \TB%N1^  
audit efficiency                                  审计效率 5u_4lNJ&  
audit engagement letter                      审计业务约定书 B21AcE  
audit evidence                                          审计证据 r ?nV Sb|[  
audit fee                                    审计费 6b]d|  
audit files                                          审计档案 C9U{ ^  
audit findings                                     审计中发现的事项 G>,nZ/,A{  
audit implementation stage                        审计实施阶段 qH Ga  
audit mark                                        审计标识 BZ+ mO  
audit materiality                                 审计重要性 Q|B|#?E==  
audit method                                     审计方法 X$ B]P7G7  
audit objective                                         审计目标，审计目的 n [Xzo}  
audit of financial statements                      会计报表审计，财务报表审计 oPu|Q^I=  
audit opinion                                     审计意见 pLQSG}N  
audit period                                      被审计期间，被审计年度 y3nm!tjyM  
audit plan                                          审计计划 @B'8SLoP  
audit planning                                    编制审计计划，制定审计计划，审计计划 4A/,X>W61  
audit planning stage                                  审计计划阶段 ]jVSsSv  
audit procedure                                审计程序 mvA xx`jc  
audit programme                               审计程序表，具体审计计划 ,(0XsBL  
audit report                                       审计报告 ^T&u!{82j  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 xbrmPGpW$  
audit report with a qualified opinion                 有保留意见的审计报告 z3Y)-  
audit report with an adverse opinion                否定意见的审计报告 r\n h.}s  
audit report with dual dates                      双重日期审计报告 @`;Y/',  
audit reporting stage                                 审计报告阶段 C6'*/wq  
audit responsibility                                   审计责任 cF&h$4-  
audit results                                      审计结果 "
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audit risk                                          审计风险 !^l4EL5#  
audit sampling                                          审计抽样 :gD0EqV  
audit sampling techniques                         审计抽样方法，审计抽样技术 @yn^6cE  
audit strategies                                  审计策略 {?f^  
audit summary                                         审计总结，审计小结 ju^"vw  
audit team                                         审计小组 UI<PNQvo9  
audit test                                    审计测试 CoUd16*"JM  
audit trail                                          审计轨迹
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audit work                                        审计工作 ]v@tZ}  
audit working paper                                 审计工作底稿 R'9@A\7#  
audited financial statement                        审计会计报表，已审计财务报表 ]PzTl {]  
Auditing Guidelines (the～)                      审计规范指南 o;VkoYV  
auditing standards                             审计准则 {|5$1v  
audit-oriented working paper                          (审计)业务类工作底稿 {{]=zt|69  
authorisation                                     授权 cUZ!; *  
authorisation of transaction                       交易的授权 o?va#/fk  
availability                                         可获得性 1&% d  
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balance                                      余额；差额；平衡 Sf Z=%6b7  
balance sheet                                    资产负债表 EK8
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bank                                                 银行 2u~c/JryN  
bank account                                    银行账户，银行户头 CFBUQMl>  
bank statement                                 银行对账单 8XYD L]I'  
barter transaction                              易货交易，以物换物交易 :nKsZ1bX  
basis of audit                                    审计依据 7/&C;"  
basis of preparation                                (会计报表的)编制基础 *H%0Gsk  
book of account                               账目，账簿 Tw}?(\ya  
borrowing                                         借款，贷款，借债  &6\r  
branch                                              分支，分支机构，分店  ?+ -/';  
brought forward                                (账户余额等的)承上年，承上期，承上页 !qTpQ5Dm  
budget                                              预算 -; us12S Z  
building                                      建筑物；大楼 AU\xNF3  
business conditions                                  业务情况，经营情况 AJ>BF.>  
business licence                               (企业等的)营业执照 Krp <bK6  
business relation                                业务关系 ?v"K1C1.  
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