[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 HdLkof2i  
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审计词汇英汉对照 y-@!, @e
 
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ability to continue as a going concern               持续经营能力 lxmS.C
  
acceptability                                     可接受性，可接受程度 g:6yvEu$ -  
acceptable level of detection risk                     检查风险的可接受水平 Q*4q3B&  
acceptance of engagement                       接受委托 ;`+RSr^8$  
accepting the engagement for the first time              首次接受委托 TZP{=v<
 
access to asset                                         对资产的接触 N1Z8I:  
according to                                     根据，依据，依照 YH[_0!JY^  
account balance                                账户余额 ~^euaOFU 6  
account for                                       对……进行会计处理，核算；解释 ]q3Kd{B  
accounting                                        会计，会计学 u}rot+)%  
accounting advisory serve                        会计咨询服务 R] [M_ r  
accounting firm                                 会计师事务所 v-gT 3kJ  
accounting information                      会计信息，会计资料 ]EcZ|c7o9y  
accounting period                             会计期间 h@~X*yLKh  
accounting policies                                   会计政策 _9@?Th&_e  
accounting professional bodies                 会计职业组织，会计职业团体 LWL>
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accounting records                                   会计记录 c6uKKh>  
accounting responsibility                           会计责任 4GfLS.Ip  
accounting service                             会计服务 #-Rz`Y<&  
accounting standards                                会计准则 oe*&w9Y}&  
Accounting Standards for Business Enterprises       企业会计准则 +{%4&T<nHw  
accounting system                             会计系统 7qUtsDK  
accounting treatment                                会计处理 `p{
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accuracy                                    准确性，精确性 =zjUd 5  
additional audit procedures                      追加审计程序 g"&bX4uD)  
addressee                                         收件人，收信人 .fsk DW  
Administration of State-owned Assets  (the～)     国有资产管理局 eq+o_R}CS  
administrative laws and regulations                 行政法规 JAb?u.,Ns_  
adverse impact                                 不利影响，负面影响 XH *tChf<  
adverse opinion                                反对意见 Z :9VxZ  
advisory group                                  咨询组，顾问组 |Hm'.-   
agency fee                                        代理费，代理费用 Q kZM(pG  
aggregate                                          总计，合计为…… yKB[HpU-  
alternation of document and record                 变造文件和记录 sB
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alternative audit procedures                      替代审计程序，备选审计程序 \zI&n &T  
amend                                              修改，修订 q-G|@6O  
amortisation                                      摊销 w&"w"  
analytical capacity                             分析能力 _o?(t\B9{  
analytical procedures                               分析性程序 Y+ Z9IiS7  
annual financial statements                        年度会计报表，年度财务报表 9f^PR|F  
appendix                                          附录，附表 BR^J y<^F'  
applicable                                         适用的 W|#ev*'F  
applicable laws and regulations                 适用的法规 |{PJT#W%  
application systems                                  应用系统 2E2}|: ||&  
apply consistently                              一贯地执行，一贯地实施 NN 6KLbC(  
appropriate                                       适当的，合适的； E.`dk.  
征用，挪用 D'`"_  
appropriate authorization                          适当的授权 IOkC[([  
appropriateness of audit evidence                    审计证据的适当性 dn\F!  
approval                                    批准，核准 K~8tN,~&  
assertion                                    (会计报表上的)认定；确认 dl6v <  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 1bJ]3\  
asset                                                 资产，财产 &7w>K6p  
asset restructuring                             资产重组 z>33O5U  
assignment of duties                                 职责的划分 HD)HCDTX  
assistant                                     助理，助理人员 +qj*P9  
associated company                                 联属公司，联营公司 GWInN8.5  
association                                        联合，结合；协会，社团 FMdLkyK;  
assumption                                       假设，假定 !Gp3/<"Wy$  
at a given date                                         在某一特定时日 b3b~T]]  
attestation                                         鉴证，公证 zf,%BI[Hr  
attestation service                             鉴证服务 (bx\4Ws  
audit adjustment                                审计调整 aoDD&JE  
audit areas                                        审计领域
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audit conclusion                                审计结论 `f+8WPJPZ  
audit effectiveness                             审计效果 cN WcNMm  
audit efficiency                                  审计效率  .W :  
audit engagement letter                      审计业务约定书 iEpq*Qj  
audit evidence                                          审计证据 @y(Wy}  
audit fee                                    审计费 e ?| URW  
audit files                                          审计档案 RF5q5<0  
audit findings                                     审计中发现的事项 48CI8[T  
audit implementation stage                        审计实施阶段 nheU~jb  
audit mark                                        审计标识 ,=Nw(GI  
audit materiality                                 审计重要性 `cP'~OT  
audit method                                     审计方法 w2d]96*kQe  
audit objective                                         审计目标，审计目的 ZjZhz`  
audit of financial statements                      会计报表审计，财务报表审计 1_NG+H]x9  
audit opinion                                     审计意见 e[QxFg0E  
audit period                                      被审计期间，被审计年度 eky(;%Sz  
audit plan                                          审计计划 7y)=#ZG'R  
audit planning                                    编制审计计划，制定审计计划，审计计划 S&3X~jD(1  
audit planning stage                                  审计计划阶段 &QTeGn  
audit procedure                                审计程序 !(*a+ur&i  
audit programme                               审计程序表，具体审计计划 +l
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audit report                                       审计报告 {zz6XlKPj  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 X&(ERY,h  
audit report with a qualified opinion                 有保留意见的审计报告 z
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audit report with an adverse opinion                否定意见的审计报告 n#>.\F  
audit report with dual dates                      双重日期审计报告 7wQ+giu  
audit reporting stage                                 审计报告阶段 9$+^"ilk  
audit responsibility                                   审计责任 Y=a v8Y|`  
audit results                                      审计结果 2{e dW+  
audit risk                                          审计风险 m-ph}  
audit sampling                                          审计抽样 .%?-As  
audit sampling techniques                         审计抽样方法，审计抽样技术 Or+*q91j  
audit strategies                                  审计策略 (/U)>%n  
audit summary                                         审计总结，审计小结 ypD<2z^  
audit team                                         审计小组 Kx- s0cw  
audit test                                    审计测试 G #
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audit trail                                          审计轨迹 vm\wO._  
audit work                                        审计工作 DD!MGf/  
audit working paper                                 审计工作底稿 7}ws |4Y  
audited financial statement                        审计会计报表，已审计财务报表 m_m8c8{
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Auditing Guidelines (the～)                      审计规范指南 rFmKmV  
auditing standards                             审计准则 Dxt),4%P  
audit-oriented working paper                          (审计)业务类工作底稿 ;8*XOC;[  
authorisation                                     授权 :8^M
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authorisation of transaction                       交易的授权 U{uPt*GUd/  
availability                                         可获得性 NoCDY2 $  
B Z5G]p4  
balance                                      余额；差额；平衡 B;Xoa,  
balance sheet                                    资产负债表 F qeV3N  
bank                                                 银行 "1XXE3^^  
bank account                                    银行账户，银行户头 [1{S Y=)  
bank statement                                 银行对账单 y o\N[h7  
barter transaction                              易货交易，以物换物交易 <<=e9Lh  
basis of audit                                    审计依据 zoZ<)x=;  
basis of preparation                                (会计报表的)编制基础 ,3Wb4so  
book of account                               账目，账簿 4\LZD{  
borrowing                                         借款，贷款，借债 ?YF${  
branch                                              分支，分支机构，分店 %G;0T
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brought forward                                (账户余额等的)承上年，承上期，承上页 (C daE!I4Q  
budget                                              预算 "]V DY)  
building                                      建筑物；大楼 }p~OCW!  
business conditions                                  业务情况，经营情况 #zON_[+s9  
business licence                               (企业等的)营业执照 {=3J/)='  
business relation                                业务关系 T@TIzz  
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