[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 3QDz9KwCAw  
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审计词汇英汉对照 | 3G;Rh9w,  
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ability to continue as a going concern               持续经营能力 ^{a_:r"  
acceptability                                     可接受性，可接受程度 m,)o&ix1  
acceptable level of detection risk                     检查风险的可接受水平 @a (-U.CZ  
acceptance of engagement                       接受委托 ?N=`
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accepting the engagement for the first time              首次接受委托 Ff1!+P,  
access to asset                                         对资产的接触 dWP<,Z>  
according to                                     根据，依据，依照 (,D:6(R7t  
account balance                                账户余额 y I}>  
account for                                       对……进行会计处理，核算；解释 3z% W5[E)  
accounting                                        会计，会计学
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accounting advisory serve                        会计咨询服务 *iVEO  
accounting firm                                 会计师事务所 '7 t:.88  
accounting information                      会计信息，会计资料 YySo%\
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accounting period                             会计期间 `_SV1|=="8  
accounting policies                                   会计政策 nd }Z[)  
accounting professional bodies                 会计职业组织，会计职业团体
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accounting records                                   会计记录 D2I|Z  
accounting responsibility                           会计责任 dOVu D(  
accounting service                             会计服务 hC?rHw H>  
accounting standards                                会计准则 &qP0-x)  
Accounting Standards for Business Enterprises       企业会计准则 %+oqAYm+s  
accounting system                             会计系统 x(A8FtG  
accounting treatment                                会计处理 RZ|M;c  
accuracy                                    准确性，精确性 6+4SMf3  
additional audit procedures                      追加审计程序 3)y=}jw  
addressee                                         收件人，收信人 /[A#iTe  
Administration of State-owned Assets  (the～)     国有资产管理局 Vwb_$Yi+]  
administrative laws and regulations                 行政法规 xdh%mG:?  
adverse impact                                 不利影响，负面影响 +F*h\4ry#  
adverse opinion                                反对意见 u.Tknw-X  
advisory group                                  咨询组，顾问组 ]f>0P3O5&  
agency fee                                        代理费，代理费用 &gcZ4gpH  
aggregate                                          总计，合计为…… /[!<rhY  
alternation of document and record                 变造文件和记录 [\rzXE  
alternative audit procedures                      替代审计程序，备选审计程序 AdRp{^w  
amend                                              修改，修订 iK!FVKi}  
amortisation                                      摊销 \h?6/@3ob  
analytical capacity                             分析能力 [I}z\3Z %  
analytical procedures                               分析性程序 L{oG'aK4  
annual financial statements                        年度会计报表，年度财务报表 =1y~Qlu  
appendix                                          附录，附表 7^syu;DT9Y  
applicable                                         适用的 H5*#=It  
applicable laws and regulations                 适用的法规 Yl=-
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application systems                                  应用系统 'Y/kF1,*  
apply consistently                              一贯地执行，一贯地实施 /D964VR1M\  
appropriate                                       适当的，合适的； 13pu{Xak  
征用，挪用 Dus!Ki~8(t  
appropriate authorization                          适当的授权 5?[hr5E.
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appropriateness of audit evidence                    审计证据的适当性 F` &W5[  
approval                                    批准，核准 \VWgF)_  
assertion                                    (会计报表上的)认定；确认 SgssNv  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 ^7yaMB!  
asset                                                 资产，财产 x_CY`Y  
asset restructuring                             资产重组 ;*0nPhBw0>  
assignment of duties                                 职责的划分  DTa!vg  
assistant                                     助理，助理人员 K0D|p$v  
associated company                                 联属公司，联营公司 9bhubx\^/  
association                                        联合，结合；协会，社团 [SD mdr1T$  
assumption                                       假设，假定 YRMe<upo  
at a given date                                         在某一特定时日 w[$oH ^7  
attestation                                         鉴证，公证 w OOu/Y  
attestation service                             鉴证服务 f8ZuG !U  
audit adjustment                                审计调整 6)BPDfU,  
audit areas                                        审计领域 u%lUi2P2E  
audit conclusion                                审计结论 @v3)N[|d  
audit effectiveness                             审计效果 3Yo)K  
audit efficiency                                  审计效率 Uf MQ?(,  
audit engagement letter                      审计业务约定书 T8&eaAoo  
audit evidence                                          审计证据 !2>@:C
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audit fee                                    审计费 LzDRyL  
audit files                                          审计档案 mX!*|$bs  
audit findings                                     审计中发现的事项 jGT|Xo>t  
audit implementation stage                        审计实施阶段 0+u>"7T  
audit mark                                        审计标识 ,Xr`tQ<@  
audit materiality                                 审计重要性 x6*y$D^B  
audit method                                     审计方法 }Q@~_3,UJ  
audit objective                                         审计目标，审计目的 uUV"86B_  
audit of financial statements                      会计报表审计，财务报表审计 #eX
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audit opinion                                     审计意见 1Wiz0X/  
audit period                                      被审计期间，被审计年度 _#MKpH  
audit plan                                          审计计划 3SI0etVr  
audit planning                                    编制审计计划，制定审计计划，审计计划 v??$z#1F3  
audit planning stage                                  审计计划阶段 5W$Jxuyqj  
audit procedure                                审计程序 .Z#/%y3S  
audit programme                               审计程序表，具体审计计划 Ke=+D '=  
audit report                                       审计报告 9gglyoZ%  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 *_7/'0E(3  
audit report with a qualified opinion                 有保留意见的审计报告 Ftd,dqd  
audit report with an adverse opinion                否定意见的审计报告 RWX!d54&  
audit report with dual dates                      双重日期审计报告 l}r9kS  
audit reporting stage                                 审计报告阶段 ^do6?e`?-  
audit responsibility                                   审计责任 e6bh,BwgQq  
audit results                                      审计结果 cx ("F/Jm  
audit risk                                          审计风险 hgzNEx%^q  
audit sampling                                          审计抽样 $rTb'8  
audit sampling techniques                         审计抽样方法，审计抽样技术 AJE$Z0{q  
audit strategies                                  审计策略 H?!DcUg CC  
audit summary                                         审计总结，审计小结 qVI0?B x  
audit team                                         审计小组 JZ~wacDd  
audit test                                    审计测试 bC~I}^i\  
audit trail                                          审计轨迹 ||.Hv[ ]V*  
audit work                                        审计工作 1
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audit working paper                                 审计工作底稿 F_m' 9KX4E  
audited financial statement                        审计会计报表，已审计财务报表 g<,0kl2'S  
Auditing Guidelines (the～)                      审计规范指南 H5& ._  
auditing standards                             审计准则 vU5}E\Ny  
audit-oriented working paper                          (审计)业务类工作底稿 0FY-e~xr  
authorisation                                     授权 /AyxkXq  
authorisation of transaction                       交易的授权 FvG?%IFM  
availability                                         可获得性 0xO*8aKT  
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balance                                      余额；差额；平衡 {qbe ye!  
balance sheet                                    资产负债表 Gi#-TP\  
bank                                                 银行 k3nvML,bv  
bank account                                    银行账户，银行户头 eO(U):C2  
bank statement                                 银行对账单 z6rT<~xZtu  
barter transaction                              易货交易，以物换物交易 iRlpNsN  
basis of audit                                    审计依据 U8y?S]}vo  
basis of preparation                                (会计报表的)编制基础 Jj\lF*B  
book of account                               账目，账簿 p\F%Nj,  
borrowing                                         借款，贷款，借债 GBWL0'COV  
branch                                              分支，分支机构，分店 nxx/26{  
brought forward                                (账户余额等的)承上年，承上期，承上页 E`V\/`5D  
budget                                              预算 +4Pes  
building                                      建筑物；大楼 gzqp=I[%  
business conditions                                  业务情况，经营情况 Q;!r
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business licence                               (企业等的)营业执照 bk;uKV+<  
business relation                                业务关系 #. [eZ[  
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