[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 FC+K2Yf1=0  
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审计词汇英汉对照 fM,U|  
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ability to continue as a going concern               持续经营能力 bv,_7UOG  
acceptability                                     可接受性，可接受程度 ]^:l?F\h  
acceptable level of detection risk                     检查风险的可接受水平 m:A7*r[  
acceptance of engagement                       接受委托 }3 NGMGu$  
accepting the engagement for the first time              首次接受委托 kuq3QW<  
access to asset                                         对资产的接触 xo/[,rR  
according to                                     根据，依据，依照 `P
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account balance                                账户余额 <Okk;rj2  
account for                                       对……进行会计处理，核算；解释 NY(c4fzl  
accounting                                        会计，会计学 6N[XWyS  
accounting advisory serve                        会计咨询服务 j4RM'_*G  
accounting firm                                 会计师事务所 }<`Mn34@  
accounting information                      会计信息，会计资料 =+`I%>wc  
accounting period                             会计期间 *+TIF"|1  
accounting policies                                   会计政策 fOtin[|}6@  
accounting professional bodies                 会计职业组织，会计职业团体 ?rC^@)  
accounting records                                   会计记录 +o})Cs`|=A  
accounting responsibility                           会计责任 H)aeSF5  
accounting service                             会计服务 Z[:fqvXQ  
accounting standards                                会计准则 P< yd  
Accounting Standards for Business Enterprises       企业会计准则 tAH,3Sz( /  
accounting system                             会计系统 d[;=X.fZ2  
accounting treatment                                会计处理 Un\h[m  
accuracy                                    准确性，精确性 W_(  
additional audit procedures                      追加审计程序 0kP,Z
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addressee                                         收件人，收信人 JK
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Administration of State-owned Assets  (the～)     国有资产管理局 Rg~ ~[6G>  
administrative laws and regulations                 行政法规 fwB+f`w`  
adverse impact                                 不利影响，负面影响 kK+<n8R2  
adverse opinion                                反对意见 is_`UD aB  
advisory group                                  咨询组，顾问组 Z=`\U?,  
agency fee                                        代理费，代理费用 Gr6XqO_  
aggregate                                          总计，合计为…… SAswP  
alternation of document and record                 变造文件和记录 v WKUV|  
alternative audit procedures                      替代审计程序，备选审计程序 b489sa  
amend                                              修改，修订 ~3
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amortisation                                      摊销 aV`4M VWOz  
analytical capacity                             分析能力 TGx:#x*k  
analytical procedures                               分析性程序 diN5*CF'~  
annual financial statements                        年度会计报表，年度财务报表 Mo`7YS-Y  
appendix                                          附录，附表 j2NnDz'  
applicable                                         适用的 JJlwzH  
applicable laws and regulations                 适用的法规 }|>mR];  
application systems                                  应用系统 513{oM:  
apply consistently                              一贯地执行，一贯地实施 '#d`K.;_b.  
appropriate                                       适当的，合适的； FaO=<jYi  
征用，挪用 @+1-_Q`s/R  
appropriate authorization                          适当的授权 }WXO[ +l  
appropriateness of audit evidence                    审计证据的适当性 Z"rrbN1  
approval                                    批准，核准 to@ O  
assertion                                    (会计报表上的)认定；确认 cd,)GF  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 `Cy-*$$  
asset                                                 资产，财产 yAOYe"d  
asset restructuring                             资产重组 Qm86!(eZ-  
assignment of duties                                 职责的划分 M;*f(JY$  
assistant                                     助理，助理人员 7kapa
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associated company                                 联属公司，联营公司 EJ&
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association                                        联合，结合；协会，社团  J5PXmL  
assumption                                       假设，假定 g}nlb.b]{m  
at a given date                                         在某一特定时日 f%ude@E3  
attestation                                         鉴证，公证 8+m;zvDSU  
attestation service                             鉴证服务 *ZP
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audit adjustment                                审计调整 _/0vmgQ&  
audit areas                                        审计领域 $OU,| D  
audit conclusion                                审计结论 ZnDI J&S  
audit effectiveness                             审计效果 .T0w2Dv/  
audit efficiency                                  审计效率 D>wq4u  
audit engagement letter                      审计业务约定书 ;A)w:"m  
audit evidence                                          审计证据 !C>}j* 4  
audit fee                                    审计费 ??Zh$^No:  
audit files                                          审计档案 :db:|=#T  
audit findings                                     审计中发现的事项 m3zmyw}  
audit implementation stage                        审计实施阶段 m":lKXpQ  
audit mark                                        审计标识 F8{"Rk}  
audit materiality                                 审计重要性 ^6Y4=  
audit method                                     审计方法 1s5FjD?M  
audit objective                                         审计目标，审计目的 #T_m|LN7  
audit of financial statements                      会计报表审计，财务报表审计  meQ> mW  
audit opinion                                     审计意见 )`5kfj  
audit period                                      被审计期间，被审计年度 Ul#||B .c{  
audit plan                                          审计计划 Z
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audit planning                                    编制审计计划，制定审计计划，审计计划 P)bS ;w\(Y  
audit planning stage                                  审计计划阶段 w~EBm=v_>  
audit procedure                                审计程序 8z\v|-%Z  
audit programme                               审计程序表，具体审计计划 3_k.`s_Z  
audit report                                       审计报告 #;ezMRKM"  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 K^0cL%dB  
audit report with a qualified opinion                 有保留意见的审计报告 B;f\H,/59  
audit report with an adverse opinion                否定意见的审计报告 hkOhY3K5  
audit report with dual dates                      双重日期审计报告 >D20f<w(H  
audit reporting stage                                 审计报告阶段 & qfnCM0Y  
audit responsibility                                   审计责任 \[</|]'[  
audit results                                      审计结果 5&V0(LT]C  
audit risk                                          审计风险 <n+?7`d,  
audit sampling                                          审计抽样 ?2h)w=dO
 
audit sampling techniques                         审计抽样方法，审计抽样技术 _ZUtQ49  
audit strategies                                  审计策略 ~"-+BG(5  
audit summary                                         审计总结，审计小结 IK~'ke  
audit team                                         审计小组 m]t`;lr<  
audit test                                    审计测试 := OdjfhY  
audit trail                                          审计轨迹 0N02E  
audit work                                        审计工作 ];cJIa  
audit working paper                                 审计工作底稿 w7d(|`  
audited financial statement                        审计会计报表，已审计财务报表 n^Co  
Auditing Guidelines (the～)                      审计规范指南 <)01]lKH  
auditing standards                             审计准则 >jI(^8?  
audit-oriented working paper                          (审计)业务类工作底稿 Bn>"lDf,  
authorisation                                     授权 [k)xn3[  
authorisation of transaction                       交易的授权 C4vmgl&  
availability                                         可获得性 aKi&2>c5>  
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balance                                      余额；差额；平衡 " sh%8 <N  
balance sheet                                    资产负债表 #
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bank                                                 银行 )*j>g38?  
bank account                                    银行账户，银行户头 ~dkN`
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bank statement                                 银行对账单 QkMK\Up  
barter transaction                              易货交易，以物换物交易 Zx&gr|)}  
basis of audit                                    审计依据 AUCk]  
basis of preparation                                (会计报表的)编制基础 ')!+> b(P  
book of account                               账目，账簿 >^mNIfdE^=  
borrowing                                         借款，贷款，借债 xw2dEvjgp%  
branch                                              分支，分支机构，分店 M6yzqAh  
brought forward                                (账户余额等的)承上年，承上期，承上页 !V|%n(O"  
budget                                              预算 {Dv^j#  
building                                      建筑物；大楼 >(N0''eM]  
business conditions                                  业务情况，经营情况 01bBZWX  
business licence                               (企业等的)营业执照 /]pBcb|<  
business relation                                业务关系 &OpGcbf1  
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