[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 NTEN
 
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审计词汇英汉对照 ?\)h2oi!F5  
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ability to continue as a going concern               持续经营能力 3/PvH E{R  
acceptability                                     可接受性，可接受程度 Wffz&pR8  
acceptable level of detection risk                     检查风险的可接受水平 !
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acceptance of engagement                       接受委托 m\XG7uo~  
accepting the engagement for the first time              首次接受委托 4*D"*kR;  
access to asset                                         对资产的接触 MMUlA$*t  
according to                                     根据，依据，依照 d"n"A?nXh  
account balance                                账户余额 ]1pB7XL  
account for                                       对……进行会计处理，核算；解释 M%Ksyr9  
accounting                                        会计，会计学 D1$ER>
 
accounting advisory serve                        会计咨询服务 K- $,:28  
accounting firm                                 会计师事务所 6B*#D.fd*  
accounting information                      会计信息，会计资料 6`vW4]zu  
accounting period                             会计期间 4
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accounting policies                                   会计政策 rLE+t(x(0  
accounting professional bodies                 会计职业组织，会计职业团体 tj*/%G{Y  
accounting records                                   会计记录 awI{%u_(nA  
accounting responsibility                           会计责任 HOF=qE*p  
accounting service                             会计服务 1/~=61msc  
accounting standards                                会计准则 ,<'>jaC  
Accounting Standards for Business Enterprises       企业会计准则 [[w |  
accounting system                             会计系统 1;DRcVyS+  
accounting treatment                                会计处理 ? |#dGk g  
accuracy                                    准确性，精确性 = R~zD4{"  
additional audit procedures                      追加审计程序 UG=]8YY!  
addressee                                         收件人，收信人 [qC0YM  
Administration of State-owned Assets  (the～)     国有资产管理局 OScqf]H  
administrative laws and regulations                 行政法规 &r~s3S{pQ  
adverse impact                                 不利影响，负面影响 [3I
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adverse opinion                                反对意见 !nvg:$.&  
advisory group                                  咨询组，顾问组 VX82n,'=t  
agency fee                                        代理费，代理费用  jr_z ?  
aggregate                                          总计，合计为…… 5&h">_j  
alternation of document and record                 变造文件和记录 <9piKtb|L  
alternative audit procedures                      替代审计程序，备选审计程序 |q8N$m  
amend                                              修改，修订 zA8@'`Id  
amortisation                                      摊销 AFm9"mQrw  
analytical capacity                             分析能力 \@WVeFr  
analytical procedures                               分析性程序 L
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annual financial statements                        年度会计报表，年度财务报表 jU7[z$GX  
appendix                                          附录，附表 V=dOeuYd  
applicable                                         适用的 3l45(%g+  
applicable laws and regulations                 适用的法规 y(MB_B7j  
application systems                                  应用系统 xVbRCu#Z  
apply consistently                              一贯地执行，一贯地实施 ux)*B}/xh  
appropriate                                       适当的，合适的； gwQMy$  
征用，挪用 ZQ+DAX*MS  
appropriate authorization                          适当的授权 DKu$u]Z  
appropriateness of audit evidence                    审计证据的适当性 TH'8^wf  
approval                                    批准，核准 K%+4M#jj5  
assertion                                    (会计报表上的)认定；确认 -l57!s~V  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 lFnYQab  
asset                                                 资产，财产 ~F@n `!c  
asset restructuring                             资产重组 kj[boxN  
assignment of duties                                 职责的划分 DAP/  
assistant                                     助理，助理人员 ^@O7d1&y  
associated company                                 联属公司，联营公司 R"V90bCf  
association                                        联合，结合；协会，社团 ?z#*eoPr  
assumption                                       假设，假定 "q+Z*  
at a given date                                         在某一特定时日 3 CjixXaA$  
attestation                                         鉴证，公证 D@gC(&U/6  
attestation service                             鉴证服务 05T?c{ ;  
audit adjustment                                审计调整 2m:K %Em6u  
audit areas                                        审计领域 p|2GPrA]aL  
audit conclusion                                审计结论 2O Ur">_  
audit effectiveness                             审计效果 Yq6 @R|u  
audit efficiency                                  审计效率 2SC-c `9)  
audit engagement letter                      审计业务约定书 x>Q% hl  
audit evidence                                          审计证据 g:)iEw>a  
audit fee                                    审计费 lWj*tnnn[  
audit files                                          审计档案 G6zFQ\&f  
audit findings                                     审计中发现的事项 m\XsU?SuX  
audit implementation stage                        审计实施阶段 q9rm9#}[J#  
audit mark                                        审计标识 mu{C>w_Rz  
audit materiality                                 审计重要性 mz6]=]1w  
audit method                                     审计方法  5)'Y\~2  
audit objective                                         审计目标，审计目的 v
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audit of financial statements                      会计报表审计，财务报表审计 AZc=Bbh  
audit opinion                                     审计意见 n'V{  
audit period                                      被审计期间，被审计年度 zhs@YMY  
audit plan                                          审计计划 b.RU%Y#>\  
audit planning                                    编制审计计划，制定审计计划，审计计划 |YROxY"ML  
audit planning stage                                  审计计划阶段 B._YT   
audit procedure                                审计程序 [(x*!
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audit programme                               审计程序表，具体审计计划 UzaAL9
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audit report                                       审计报告 1gkpK`u(B  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 6R<+_e+v  
audit report with a qualified opinion                 有保留意见的审计报告 y*+8Z&i.:  
audit report with an adverse opinion                否定意见的审计报告 FqA 4 OU  
audit report with dual dates                      双重日期审计报告 eZ(ThA*2=t  
audit reporting stage                                 审计报告阶段 Dh2Cj-| ~  
audit responsibility                                   审计责任 z6@8Is zU  
audit results                                      审计结果 fm-m?=  
audit risk                                          审计风险 G)I` M4}*n  
audit sampling                                          审计抽样 ]dNNw`1\V  
audit sampling techniques                         审计抽样方法，审计抽样技术 Pb?vi<ug+  
audit strategies                                  审计策略 ao9#E"BfM  
audit summary                                         审计总结，审计小结 2H.g!( Oza  
audit team                                         审计小组 /i>n1>~yn  
audit test                                    审计测试 '[liZCg  
audit trail                                          审计轨迹 @a@}xgn{  
audit work                                        审计工作 $3 -QM  
audit working paper                                 审计工作底稿 {f-O~P<Z4  
audited financial statement                        审计会计报表，已审计财务报表 ,b!D8{W"N  
Auditing Guidelines (the～)                      审计规范指南 N N k  
auditing standards                             审计准则 MZQDFuvDxZ  
audit-oriented working paper                          (审计)业务类工作底稿 _LwF:19Il  
authorisation                                     授权 P1rjF:x[*  
authorisation of transaction                       交易的授权 d%0Gsga}  
availability                                         可获得性 C wls e-  
B <L4$f(2  
balance                                      余额；差额；平衡 tcXXo&ZS  
balance sheet                                    资产负债表 p=nbsS~":  
bank                                                 银行 $aJ6i7C,j}  
bank account                                    银行账户，银行户头 ,3_Sf?  
bank statement                                 银行对账单 2YZ>nqy  
barter transaction                              易货交易，以物换物交易 !hq*WtIk  
basis of audit                                    审计依据 |E?r+]  
basis of preparation                                (会计报表的)编制基础 >"!ScYn  
book of account                               账目，账簿 b_nE4>  
borrowing                                         借款，贷款，借债 Fdhgm{Y2s  
branch                                              分支，分支机构，分店 _"@:+f,  
brought forward                                (账户余额等的)承上年，承上期，承上页 N gF7$@S  
budget                                              预算 I?PqWG!O  
building                                      建筑物；大楼 [G$#jUt/O  
business conditions                                  业务情况，经营情况 e,}h^^"  
business licence                               (企业等的)营业执照 1xS+r)_n@  
business relation                                业务关系 3A`]Rk   
i#b/.oa  

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