[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 [3io6XG x@  
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审计词汇英汉对照 i-Ri;E  
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ability to continue as a going concern               持续经营能力 8:}$L) [V  
acceptability                                     可接受性，可接受程度 0coRar?+b  
acceptable level of detection risk                     检查风险的可接受水平 X*rB`M7,  
acceptance of engagement                       接受委托 8'Q1'yc  
accepting the engagement for the first time              首次接受委托 qN6
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access to asset                                         对资产的接触 _<l9j;
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according to                                     根据，依据，依照 \h7XdmA]~  
account balance                                账户余额 S-G#+Ue2  
account for                                       对……进行会计处理，核算；解释 fFd"21>  
accounting                                        会计，会计学 Zz56=ZX*_  
accounting advisory serve                        会计咨询服务 ,4kipJ!,yK  
accounting firm                                 会计师事务所 v{TISgZ  
accounting information                      会计信息，会计资料 p0j-$*F  
accounting period                             会计期间 uCGn 9]  
accounting policies                                   会计政策 8^"P'XQ  
accounting professional bodies                 会计职业组织，会计职业团体 {m5R=2
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accounting records                                   会计记录 ^HNccr  
accounting responsibility                           会计责任 v
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accounting service                             会计服务 <N\#6m  
accounting standards                                会计准则 r2>y !Q?  
Accounting Standards for Business Enterprises       企业会计准则 &6@e9ff0  
accounting system                             会计系统 5b%zpx0Y  
accounting treatment                                会计处理 _CXXgF[OCA  
accuracy                                    准确性，精确性 R,[+9U|4V  
additional audit procedures                      追加审计程序 {$^Lb4O[V  
addressee                                         收件人，收信人 wq`\p['Q,  
Administration of State-owned Assets  (the～)     国有资产管理局 RaY=~g  
administrative laws and regulations                 行政法规 B<?fD  
adverse impact                                 不利影响，负面影响 J|[`8 *8  
adverse opinion                                反对意见 dG'5: ,n/  
advisory group                                  咨询组，顾问组 Qv:J#uVw?O  
agency fee                                        代理费，代理费用 zd#/zUPI  
aggregate                                          总计，合计为……  Q-Rt  
alternation of document and record                 变造文件和记录 [[d@P%X&  
alternative audit procedures                      替代审计程序，备选审计程序 O,!4 W\s  
amend                                              修改，修订 [:C!g#o  
amortisation                                      摊销 t&Z:G<;  
analytical capacity                             分析能力 #ui7YUR=2  
analytical procedures                               分析性程序 ?u
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annual financial statements                        年度会计报表，年度财务报表 O8S"B6?$~'  
appendix                                          附录，附表 >,%7bq=T!  
applicable                                         适用的 ppo\cy;  
applicable laws and regulations                 适用的法规 RBM4_L  
application systems                                  应用系统 U2VnACCUZs  
apply consistently                              一贯地执行，一贯地实施 E[E[Za^Y  
appropriate                                       适当的，合适的； L~xzfO  
征用，挪用 
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appropriate authorization                          适当的授权 JIyIQg'5i  
appropriateness of audit evidence                    审计证据的适当性 @Xe[5T  
approval                                    批准，核准 IOi6' 1l  
assertion                                    (会计报表上的)认定；确认 >QM$ NIf@  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 *ocbV`  
asset                                                 资产，财产 j=,]b6(  
asset restructuring                             资产重组 haMt2S2_B:  
assignment of duties                                 职责的划分 !t92_y3  
assistant                                     助理，助理人员 nFfwVqV  
associated company                                 联属公司，联营公司 /4n:!6rt  
association                                        联合，结合；协会，社团 '^Ce9r}  
assumption                                       假设，假定 h*-j  
at a given date                                         在某一特定时日 L (!mm  
attestation                                         鉴证，公证 e'Th[ wJ  
attestation service                             鉴证服务 S\O6B1<:  
audit adjustment                                审计调整 ^04|tda  
audit areas                                        审计领域 p%6j2;D  
audit conclusion                                审计结论 Pkw` o #  
audit effectiveness                             审计效果 7T3ub3\  
audit efficiency                                  审计效率 I*^3 Z  
audit engagement letter                      审计业务约定书 *T'>-nm]  
audit evidence                                          审计证据 `Dco!ih  
audit fee                                    审计费 0jN?5j  
audit files                                          审计档案 *"D8E^9  
audit findings                                     审计中发现的事项 H c{0O7  
audit implementation stage                        审计实施阶段 JH0L^p  
audit mark                                        审计标识 =a.avOZ  
audit materiality                                 审计重要性 "*E%?MG  
audit method                                     审计方法 Dj9).lgc  
audit objective                                         审计目标，审计目的 uR7\uvibUO  
audit of financial statements                      会计报表审计，财务报表审计 e.|_=Gd2/  
audit opinion                                     审计意见 /hMD Me  
audit period                                      被审计期间，被审计年度 /)` kYD6  
audit plan                                          审计计划 Ya)s_Zr7  
audit planning                                    编制审计计划，制定审计计划，审计计划 G:2m)0bW  
audit planning stage                                  审计计划阶段 0FV?By  
audit procedure                                审计程序 F
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audit programme                               审计程序表，具体审计计划 VfiMR%i}  
audit report                                       审计报告 75V?K  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 S:En9E  
audit report with a qualified opinion                 有保留意见的审计报告 ]7, mo  
audit report with an adverse opinion                否定意见的审计报告 *XK9-%3  
audit report with dual dates                      双重日期审计报告 kG7q4jFwP  
audit reporting stage                                 审计报告阶段 3:h9cO/9  
audit responsibility                                   审计责任 iPxhDn<B  
audit results                                      审计结果 bstc|8<  
audit risk                                          审计风险 |E)Es!dr  
audit sampling                                          审计抽样 [1Yx#t  
audit sampling techniques                         审计抽样方法，审计抽样技术 H0 YxPk)  
audit strategies                                  审计策略 XKU+'Tz  
audit summary                                         审计总结，审计小结 #~r+  
audit team                                         审计小组 {g>k-.  
audit test                                    审计测试 ,rp-`E5ap  
audit trail                                          审计轨迹 ec4jiE  
audit work                                        审计工作 0NB6S&lI^k  
audit working paper                                 审计工作底稿 v^h \E+@  
audited financial statement                        审计会计报表，已审计财务报表 KGcl o-,  
Auditing Guidelines (the～)                      审计规范指南 0omg%1vt<A  
auditing standards                             审计准则 PL#
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audit-oriented working paper                          (审计)业务类工作底稿 XK (y ?Y1  
authorisation                                     授权 ,f4mFL0~N  
authorisation of transaction                       交易的授权 %7PprN0>  
availability                                         可获得性 $GyO+xF  
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balance                                      余额；差额；平衡 IwIk;pB O  
balance sheet                                    资产负债表 Ne<"o]_M  
bank                                                 银行 V6,D ~7  
bank account                                    银行账户，银行户头 6s833Tmb&r  
bank statement                                 银行对账单 aPq9^S*  
barter transaction                              易货交易，以物换物交易 T{={uzQeJJ  
basis of audit                                    审计依据 ^IxT.g  
basis of preparation                                (会计报表的)编制基础 _be*B+?2t  
book of account                               账目，账簿 .(,4a<I?%N  
borrowing                                         借款，贷款，借债 fn zj@_{|  
branch                                              分支，分支机构，分店 zn T85#]\@  
brought forward                                (账户余额等的)承上年，承上期，承上页 %:n1S]Vr  
budget                                              预算 v2dCkn /  
building                                      建筑物；大楼 pC
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business conditions                                  业务情况，经营情况 |i"A!rW  
business licence                               (企业等的)营业执照 qwu++9BM  
business relation                                业务关系 `~hAXnQK=  
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