[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 G\H|\i  
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审计词汇英汉对照 95BRZ!ts  
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ability to continue as a going concern               持续经营能力 "I
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acceptability                                     可接受性，可接受程度 =_9grF-  
acceptable level of detection risk                     检查风险的可接受水平 xw~&OF&  
acceptance of engagement                       接受委托 C3e0d~C  
accepting the engagement for the first time              首次接受委托 {s~t>Rp+  
access to asset                                         对资产的接触 A&qZ:&(OM  
according to                                     根据，依据，依照 JCZ5q9b  
account balance                                账户余额 !l#n.Fx&3  
account for                                       对……进行会计处理，核算；解释 PRyzUG&  
accounting                                        会计，会计学 a3E.rr;b  
accounting advisory serve                        会计咨询服务 P#ot$@1v  
accounting firm                                 会计师事务所 t,R4q*  
accounting information                      会计信息，会计资料 ynG@/S6)K  
accounting period                             会计期间 bRK[u\,  
accounting policies                                   会计政策 eR:!1z_h  
accounting professional bodies                 会计职业组织，会计职业团体 $}Ky6sBnvO  
accounting records                                   会计记录 WxF0LhM  
accounting responsibility                           会计责任 ]ZM-c~nL  
accounting service                             会计服务 {t QZqqdn@  
accounting standards                                会计准则 gjex;h  
Accounting Standards for Business Enterprises       企业会计准则 [5s4Jp$+  
accounting system                             会计系统 >`D$Jz,  
accounting treatment                                会计处理 M07==R7  
accuracy                                    准确性，精确性 Q%^!j_#  
additional audit procedures                      追加审计程序 J+0T8 ?A  
addressee                                         收件人，收信人 Ox}a\B8  
Administration of State-owned Assets  (the～)     国有资产管理局 'mU7N<Q$qQ  
administrative laws and regulations                 行政法规 |s*tRag  
adverse impact                                 不利影响，负面影响 R{S
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adverse opinion                                反对意见 Vh5Z'4N  
advisory group                                  咨询组，顾问组 s N |7  
agency fee                                        代理费，代理费用 iP+3)  
aggregate                                          总计，合计为…… _t;Mi/\P  
alternation of document and record                 变造文件和记录 R7~#7qKQB  
alternative audit procedures                      替代审计程序，备选审计程序 J+=+0{}  
amend                                              修改，修订 ]R8JBnA  
amortisation                                      摊销 G}p*oz~  
analytical capacity                             分析能力 y?yWM8  
analytical procedures                               分析性程序 ,l
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annual financial statements                        年度会计报表，年度财务报表 tAH0o\1;  
appendix                                          附录，附表 \}+
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applicable                                         适用的 Y SD
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applicable laws and regulations                 适用的法规 CWS&f g%o{  
application systems                                  应用系统 -@yu 9=DT  
apply consistently                              一贯地执行，一贯地实施 /U =eB?>  
appropriate                                       适当的，合适的； w2e9Ue~WH  
征用，挪用 QPT%CW61M  
appropriate authorization                          适当的授权 Z2hIoCT  
appropriateness of audit evidence                    审计证据的适当性 s2Hx
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approval                                    批准，核准  VqK/GWg  
assertion                                    (会计报表上的)认定；确认 23~Kz
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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 <c$K3  
asset                                                 资产，财产 \?rBtD(  
asset restructuring                             资产重组 Hlye:.$  
assignment of duties                                 职责的划分 vK~tgZ&  
assistant                                     助理，助理人员 eIY![..J/N  
associated company                                 联属公司，联营公司 |\_d^U&`  
association                                        联合，结合；协会，社团 3X A8\Mg  
assumption                                       假设，假定 ,CA3Q.y>|  
at a given date                                         在某一特定时日 4J6,_8`U  
attestation                                         鉴证，公证 %q)*8  
attestation service                             鉴证服务 NoG`J$D  
audit adjustment                                审计调整 H_<hZUB  
audit areas                                        审计领域 tX *}l|;(  
audit conclusion                                审计结论 yi$Jk}w  
audit effectiveness                             审计效果 L>Soj|WUy(  
audit efficiency                                  审计效率 ;^Hg\a  
audit engagement letter                      审计业务约定书 :r,o-D  
audit evidence                                          审计证据 l&LrcM  
audit fee                                    审计费 hAv.rjhw_  
audit files                                          审计档案 S@PAtB5  
audit findings                                     审计中发现的事项 xD3Y-d9  
audit implementation stage                        审计实施阶段 wc.T;(  
audit mark                                        审计标识 s`Z'5J;S  
audit materiality                                 审计重要性 +9d]([Lx  
audit method                                     审计方法 60r4%>d  
audit objective                                         审计目标，审计目的 B>"O~ gZ{#  
audit of financial statements                      会计报表审计，财务报表审计 7G<v<&  
audit opinion                                     审计意见 :^oF 0,-qZ  
audit period                                      被审计期间，被审计年度 u#uT|a.  
audit plan                                          审计计划 i`)h~V
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audit planning                                    编制审计计划，制定审计计划，审计计划 <qpDAz4k  
audit planning stage                                  审计计划阶段 Zn]njf1x  
audit procedure                                审计程序 S
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audit programme                               审计程序表，具体审计计划 xesZ7{ o  
audit report                                       审计报告 mFdj+ &2\  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 C/L+gU&  
audit report with a qualified opinion                 有保留意见的审计报告 P&0o~@`cL  
audit report with an adverse opinion                否定意见的审计报告 X[Q:c4'  
audit report with dual dates                      双重日期审计报告 JTn\
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audit reporting stage                                 审计报告阶段 [TFd|ywn  
audit responsibility                                   审计责任 drc]"6 k  
audit results                                      审计结果 cun&'JOH?U  
audit risk                                          审计风险 D3BT>zTGK  
audit sampling                                          审计抽样 )lsR8Hi8  
audit sampling techniques                         审计抽样方法，审计抽样技术 8Q2qroT  
audit strategies                                  审计策略
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audit summary                                         审计总结，审计小结 bm:"&U*tu'  
audit team                                         审计小组 @ZUrr_|  
audit test                                    审计测试 >PBP:s1f4>  
audit trail                                          审计轨迹 q;<=MO/  
audit work                                        审计工作 QFS5P
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audit working paper                                 审计工作底稿 byW9]('e  
audited financial statement                        审计会计报表，已审计财务报表 tB i
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Auditing Guidelines (the～)                      审计规范指南 qB0F9[U  
auditing standards                             审计准则 +.u)\'r;h  
audit-oriented working paper                          (审计)业务类工作底稿 71GyMtX   
authorisation                                     授权 y$7vJl.uS/  
authorisation of transaction                       交易的授权 5!p of\/a  
availability                                         可获得性 l#;DO9  
B r% ^l~PN  
balance                                      余额；差额；平衡 5RysN=czA  
balance sheet                                    资产负债表 I}S~,4  
bank                                                 银行 {-fhp@;  
bank account                                    银行账户，银行户头 #OT8_D  
bank statement                                 银行对账单 L~u@n24  
barter transaction                              易货交易，以物换物交易 #rkz:ir4  
basis of audit                                    审计依据 6yN8(&`  
basis of preparation                                (会计报表的)编制基础 bI_T\Eft  
book of account                               账目，账簿 D;bHX  
borrowing                                         借款，贷款，借债 `,O#r0m  
branch                                              分支，分支机构，分店 4%s6 d,6"  
brought forward                                (账户余额等的)承上年，承上期，承上页 c\\'x\J7  
budget                                              预算 # !i&  
building                                      建筑物；大楼 bkvm-$/  
business conditions                                  业务情况，经营情况 +"i|)yUYy}  
business licence                               (企业等的)营业执照 % >\v6ea  
business relation                                业务关系 c :{#
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