[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 !'EE
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审计词汇英汉对照 VR9C< tMSi  
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ability to continue as a going concern               持续经营能力 -!]dU`:(X  
acceptability                                     可接受性，可接受程度 ~V4&l3o  
acceptable level of detection risk                     检查风险的可接受水平 W:16 qbK  
acceptance of engagement                       接受委托 KI="O6 h  
accepting the engagement for the first time              首次接受委托 # 5x[Z[m  
access to asset                                         对资产的接触 sx0:g?F3j  
according to                                     根据，依据，依照 Tfl4MDZb  
account balance                                账户余额 pB;p\9A*q  
account for                                       对……进行会计处理，核算；解释 TBYRY)~f  
accounting                                        会计，会计学 U8(Rye$  
accounting advisory serve                        会计咨询服务 ,&IBj6%Y  
accounting firm                                 会计师事务所 nn_j" Nu  
accounting information                      会计信息，会计资料 T+[N-"N  
accounting period                             会计期间 m,U`hPJ  
accounting policies                                   会计政策 7=ZB?@bU~  
accounting professional bodies                 会计职业组织，会计职业团体 ]l'W=_XDg  
accounting records                                   会计记录 w(9.{zF|vQ  
accounting responsibility                           会计责任 uFT&r|  
accounting service                             会计服务 :d<;h:^_  
accounting standards                                会计准则 `MtPua\_  
Accounting Standards for Business Enterprises       企业会计准则 }X3SjNd q  
accounting system                             会计系统 0iX;%SPYz  
accounting treatment                                会计处理 pcw^W  
accuracy                                    准确性，精确性 ~a5p_xP  
additional audit procedures                      追加审计程序 ?b~Vuo  
addressee                                         收件人，收信人 n(b(H`1n  
Administration of State-owned Assets  (the～)     国有资产管理局 "oYyeT ,?  
administrative laws and regulations                 行政法规 +BRmqJ3  
adverse impact                                 不利影响，负面影响 mq?5|`  
adverse opinion                                反对意见 5"5D(  
advisory group                                  咨询组，顾问组 -zd*tujx  
agency fee                                        代理费，代理费用 & ;+u.X  
aggregate                                          总计，合计为…… j#b?P=|l  
alternation of document and record                 变造文件和记录 mlY0G w_e  
alternative audit procedures                      替代审计程序，备选审计程序 !\H!9FR  
amend                                              修改，修订 ']+-u{+#  
amortisation                                      摊销 +QIM~tt)  
analytical capacity                             分析能力 XnQo0 R.PW  
analytical procedures                               分析性程序 oO|zRK1;/  
annual financial statements                        年度会计报表，年度财务报表 78\:{i->ta  
appendix                                          附录，附表 {@9y%lmrh  
applicable                                         适用的
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applicable laws and regulations                 适用的法规 V$+xJ  m  
application systems                                  应用系统 >yn%.Uoh@  
apply consistently                              一贯地执行，一贯地实施 4XDR?KUM  
appropriate                                       适当的，合适的； $LZf&q:\]*  
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appropriate authorization                          适当的授权 ;PJWd|3  
appropriateness of audit evidence                    审计证据的适当性 E{d Mdz  
approval                                    批准，核准
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assertion                                    (会计报表上的)认定；确认 a2*WZc
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assessed level of control risk                           对控制风险的评估，控制风险的评估水平 uRQm.8b  
asset                                                 资产，财产 %lchz/  
asset restructuring                             资产重组 d^IOB |6Q  
assignment of duties                                 职责的划分 <w}k9 (Ds  
assistant                                     助理，助理人员 H>e?FDs0*R  
associated company                                 联属公司，联营公司 "';'*x  
association                                        联合，结合；协会，社团 @YP\!#"8  
assumption                                       假设，假定 bv>;%TF  
at a given date                                         在某一特定时日 UHz*
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attestation                                         鉴证，公证 /!UuGm  
attestation service                             鉴证服务 ]YZ+/:#U7  
audit adjustment                                审计调整 -,et. *  
audit areas                                        审计领域 -@G|i$!  
audit conclusion                                审计结论 _n2PoE:5@P  
audit effectiveness                             审计效果 tq?lF$mM:  
audit efficiency                                  审计效率 [zK|OMxoV  
audit engagement letter                      审计业务约定书 V#|#% 8  
audit evidence                                          审计证据 xmTa$tR+  
audit fee                                    审计费 46*o_A,"  
audit files                                          审计档案 J /'woc  
audit findings                                     审计中发现的事项 S)z jfJR  
audit implementation stage                        审计实施阶段 ` &|
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audit mark                                        审计标识 dx[<@f2c  
audit materiality                                 审计重要性  "= H7p3  
audit method                                     审计方法 \CB{Ut+s  
audit objective                                         审计目标，审计目的 ^DVr>u  
audit of financial statements                      会计报表审计，财务报表审计  o)cd!,h  
audit opinion                                     审计意见 X}_}`wIn  
audit period                                      被审计期间，被审计年度 yEtS yb~GK  
audit plan                                          审计计划 n w @cAv  
audit planning                                    编制审计计划，制定审计计划，审计计划 'rRo2oTN  
audit planning stage                                  审计计划阶段 W{Ie(hf  
audit procedure                                审计程序 H]Q Z4(  
audit programme                               审计程序表，具体审计计划 n
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audit report                                       审计报告 ^M  PU?k  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 Q}W6?XDu  
audit report with a qualified opinion                 有保留意见的审计报告 }-)2CEj3L%  
audit report with an adverse opinion                否定意见的审计报告 ~kYUp5f  
audit report with dual dates                      双重日期审计报告 K-)_1  
audit reporting stage                                 审计报告阶段 Vur$t^zE  
audit responsibility                                   审计责任 >yg mE`g  
audit results                                      审计结果 AASw^A3p  
audit risk                                          审计风险 22`W*e@6h  
audit sampling                                          审计抽样 2K!3+D"  
audit sampling techniques                         审计抽样方法，审计抽样技术 q0.+F4  
audit strategies                                  审计策略 $
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audit summary                                         审计总结，审计小结 S$+vRX7  
audit team                                         审计小组 PNd]Xmv)  
audit test                                    审计测试 *pk*ijdB  
audit trail                                          审计轨迹 Zb8Ty~.\P  
audit work                                        审计工作 @ _U]U  
audit working paper                                 审计工作底稿 (i1FMd}G  
audited financial statement                        审计会计报表，已审计财务报表 ?zQ\u{]=  
Auditing Guidelines (the～)                      审计规范指南 c#$B;?  
auditing standards                             审计准则 X7?p$!M6;B  
audit-oriented working paper                          (审计)业务类工作底稿 3)T'&HKQ  
authorisation                                     授权  3p"VmO  
authorisation of transaction                       交易的授权 &kHp}\  
availability                                         可获得性 S WVeUL#5  
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balance                                      余额；差额；平衡 @T._   
balance sheet                                    资产负债表 wRgmw 4  
bank                                                 银行 \
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bank account                                    银行账户，银行户头 :mXc|W3  
bank statement                                 银行对账单 _:T
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barter transaction                              易货交易，以物换物交易 efy65+~GG  
basis of audit                                    审计依据 JWr:/?  
basis of preparation                                (会计报表的)编制基础 dd@^e)VZB  
book of account                               账目，账簿 1% ]|O  
borrowing                                         借款，贷款，借债 84DneSpHsp  
branch                                              分支，分支机构，分店 2^bq4c4
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brought forward                                (账户余额等的)承上年，承上期，承上页 ,fpu@@2  
budget                                              预算 :`2<SF^0O  
building                                      建筑物；大楼 cZk?o  
business conditions                                  业务情况，经营情况 =zDU!< U  
business licence                               (企业等的)营业执照 \-0@9E<D  
business relation                                业务关系 6B)(kPW  
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