[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 -o `|A767  
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审计词汇英汉对照 MK, $#  
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ability to continue as a going concern               持续经营能力 hE}y/A[  
acceptability                                     可接受性，可接受程度 2I1CKA:7g  
acceptable level of detection risk                     检查风险的可接受水平 ug9]^p/)^  
acceptance of engagement                       接受委托 t3;QF  
accepting the engagement for the first time              首次接受委托 ^ &VN=Y6z  
access to asset                                         对资产的接触 Eilo;-E l  
according to                                     根据，依据，依照 *^.OqbO[U  
account balance                                账户余额 Z}$1~uyw  
account for                                       对……进行会计处理，核算；解释 NPE7AdB8  
accounting                                        会计，会计学 ]Y wvwmZ  
accounting advisory serve                        会计咨询服务 n.xOu`gj  
accounting firm                                 会计师事务所 7>yb8/J  
accounting information                      会计信息，会计资料 @ R;o $n  
accounting period                             会计期间 q|N4d9/b  
accounting policies                                   会计政策 MF.$E?_R  
accounting professional bodies                 会计职业组织，会计职业团体 T+)#Du  
accounting records                                   会计记录 YC d  
accounting responsibility                           会计责任 9c=`Q5  
accounting service                             会计服务 qwHP8GU  
accounting standards                                会计准则 6yXMre)YV  
Accounting Standards for Business Enterprises       企业会计准则 kaZ_ra;<  
accounting system                             会计系统 A>QAR)YP  
accounting treatment                                会计处理 x.aqy'/`  
accuracy                                    准确性，精确性 uZ(,7>0  
additional audit procedures                      追加审计程序 (t2vt[A6ph  
addressee                                         收件人，收信人 n_46;lD  
Administration of State-owned Assets  (the～)     国有资产管理局 .0#{?R,  
administrative laws and regulations                 行政法规 UpCkB}OhR1  
adverse impact                                 不利影响，负面影响 WOuk> /  
adverse opinion                                反对意见 rd4mAX6@  
advisory group                                  咨询组，顾问组 #F6!x3Z  
agency fee                                        代理费，代理费用 ]ag^~8bG @  
aggregate                                          总计，合计为…… 55vI^SSA  
alternation of document and record                 变造文件和记录 tf?"AY4  
alternative audit procedures                      替代审计程序，备选审计程序 y_N h5  
amend                                              修改，修订 ue"e><c6:  
amortisation                                      摊销 EMMp4KKOx+  
analytical capacity                             分析能力 $5Tjo T  
analytical procedures                               分析性程序 2U`g[1  
annual financial statements                        年度会计报表，年度财务报表 /7p1y v  
appendix                                          附录，附表 J2Z?}5>  
applicable                                         适用的 $o>6Io|D  
applicable laws and regulations                 适用的法规 2qfKDZ9f^  
application systems                                  应用系统 qq[Enf|/y  
apply consistently                              一贯地执行，一贯地实施 n%={!WD  
appropriate                                       适当的，合适的； \6K1Z!*;  
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appropriate authorization                          适当的授权 _$BH.I  
appropriateness of audit evidence                    审计证据的适当性 &L4>w.b"N  
approval                                    批准，核准 %n:ymc $}  
assertion                                    (会计报表上的)认定；确认 uE:`Fo=y  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 QeipfK+me  
asset                                                 资产，财产 @s
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asset restructuring                             资产重组 l. 0|>gj`0  
assignment of duties                                 职责的划分 #i}:CI>2  
assistant                                     助理，助理人员 &(,-:"{pNR  
associated company                                 联属公司，联营公司 pQ9~^  
association                                        联合，结合；协会，社团 1\ab3n  
assumption                                       假设，假定 y`p(}X`>  
at a given date                                         在某一特定时日 R:t  
attestation                                         鉴证，公证 -JfO} DRI  
attestation service                             鉴证服务 G.sf>
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audit adjustment                                审计调整 l\1_v7s  
audit areas                                        审计领域 D|E,9
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audit conclusion                                审计结论 V( SRw  
audit effectiveness                             审计效果 e? n8 S  
audit efficiency                                  审计效率 W#lt_2!j  
audit engagement letter                      审计业务约定书 B*T;DE   
audit evidence                                          审计证据 
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audit fee                                    审计费 Xe>   
audit files                                          审计档案 8I,/ysT:  
audit findings                                     审计中发现的事项 %E `=c]!  
audit implementation stage                        审计实施阶段 w]=c^@t_  
audit mark                                        审计标识 }@Ou]o  
audit materiality                                 审计重要性 1i:Q %E F  
audit method                                     审计方法 1n|K   
audit objective                                         审计目标，审计目的 ^)0b= (.  
audit of financial statements                      会计报表审计，财务报表审计 cHk ?$  
audit opinion                                     审计意见 !S5_+.U#  
audit period                                      被审计期间，被审计年度 NncII5z  
audit plan                                          审计计划 o`}(1$a>  
audit planning                                    编制审计计划，制定审计计划，审计计划 S7WT`2  
audit planning stage                                  审计计划阶段 h$rk]UM/Q  
audit procedure                                审计程序 f4r)g2Zb[  
audit programme                               审计程序表，具体审计计划 6`U]%qx_I  
audit report                                       审计报告 #CTHCwYo  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 lko k2  
audit report with a qualified opinion                 有保留意见的审计报告 R1NwtnS  
audit report with an adverse opinion                否定意见的审计报告 !0!r}#P  
audit report with dual dates                      双重日期审计报告 I18<brZJ  
audit reporting stage                                 审计报告阶段  T6N~L~J  
audit responsibility                                   审计责任 d0 qc%. s  
audit results                                      审计结果 T
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audit risk                                          审计风险 W+D{4:  
audit sampling                                          审计抽样 31=vUS  
audit sampling techniques                         审计抽样方法，审计抽样技术 Kuy0Ci  
audit strategies                                  审计策略 ;iTZzm B  
audit summary                                         审计总结，审计小结 {;E]
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audit team                                         审计小组 Q_M:v  
audit test                                    审计测试 }D7} %P]  
audit trail                                          审计轨迹 ^muPjM+D  
audit work                                        审计工作 %:/?eZ  
audit working paper                                 审计工作底稿 ]aTF0 R  
audited financial statement                        审计会计报表，已审计财务报表 >}'WL($5U  
Auditing Guidelines (the～)                      审计规范指南 2!;U.+(  
auditing standards                             审计准则 .rs\%M|X  
audit-oriented working paper                          (审计)业务类工作底稿 diDB>W  
authorisation                                     授权 o%.0@W  
authorisation of transaction                       交易的授权 {axMS yp;  
availability                                         可获得性 m.2=,,r<Fq  
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balance                                      余额；差额；平衡 Z"Byv.yqb  
balance sheet                                    资产负债表 U t'r^  
bank                                                 银行 0;avWa)Q  
bank account                                    银行账户，银行户头 rw]7Lr_>  
bank statement                                 银行对账单 q$BS@   
barter transaction                              易货交易，以物换物交易 Os"T,`F2s  
basis of audit                                    审计依据 E (bx/f  
basis of preparation                                (会计报表的)编制基础 Bl!R bh\  
book of account                               账目，账簿 L+J)  
borrowing                                         借款，贷款，借债 K6M_b?XekA  
branch                                              分支，分支机构，分店 .}x:yKyi@  
brought forward                                (账户余额等的)承上年，承上期，承上页 `d6,]'  
budget                                              预算 B[B(=4EzMP  
building                                      建筑物；大楼 do&0m[x%  
business conditions                                  业务情况，经营情况 o=ULo &9  
business licence                               (企业等的)营业执照 3?:?dy(3z  
business relation                                业务关系 CWW|?  
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