[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 w#W 5}i&x  
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审计词汇英汉对照 <MRC%!.  
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ability to continue as a going concern               持续经营能力 @=CLeQG`  
acceptability                                     可接受性，可接受程度 Gj6<s./  
acceptable level of detection risk                     检查风险的可接受水平 7^HpVcSM  
acceptance of engagement                       接受委托 ggMUdlU  
accepting the engagement for the first time              首次接受委托  }K?F7cD  
access to asset                                         对资产的接触 ri,2clp  
according to                                     根据，依据，依照 5@K\c6  
account balance                                账户余额 EH(tUwY%{  
account for                                       对……进行会计处理，核算；解释 <|otZJ'2r  
accounting                                        会计，会计学 #U\$@4D  
accounting advisory serve                        会计咨询服务 y*_K=}pk  
accounting firm                                 会计师事务所 AmZuo_  
accounting information                      会计信息，会计资料 eDuX"/kHA  
accounting period                             会计期间 &Y{F? c^  
accounting policies                                   会计政策 }Bd_:#.mw  
accounting professional bodies                 会计职业组织，会计职业团体 =+`D  
accounting records                                   会计记录 2ed@HJu  
accounting responsibility                           会计责任 ;.\g-`jb  
accounting service                             会计服务 OthG7+eF  
accounting standards                                会计准则 0xv\D0  
Accounting Standards for Business Enterprises       企业会计准则
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accounting system                             会计系统 D^N[=q99&e  
accounting treatment                                会计处理 8:~b &>  
accuracy                                    准确性，精确性 anLbl#UV  
additional audit procedures                      追加审计程序 vXc!Zg~  
addressee                                         收件人，收信人 FZeP<Ban  
Administration of State-owned Assets  (the～)     国有资产管理局 9wzwY[{  
administrative laws and regulations                 行政法规 qZ#!CPHS  
adverse impact                                 不利影响，负面影响 V):`&@  
adverse opinion                                反对意见 f7.m=lbe  
advisory group                                  咨询组，顾问组 ZH% we  
agency fee                                        代理费，代理费用 >;m{{nj  
aggregate                                          总计，合计为…… {Wh BoD  
alternation of document and record                 变造文件和记录 2,+d|1(4o  
alternative audit procedures                      替代审计程序，备选审计程序 R!9qQn?  
amend                                              修改，修订 Ac J>$L)  
amortisation                                      摊销 f KHse$?_  
analytical capacity                             分析能力 bZu$0IG  
analytical procedures                               分析性程序 jBS'g{y-!  
annual financial statements                        年度会计报表，年度财务报表 YjX*)Q_sl?  
appendix                                          附录，附表 {QMN=O&n  
applicable                                         适用的 A3j"/eKi2  
applicable laws and regulations                 适用的法规 nVNs][  
application systems                                  应用系统 O6/xPeak  
apply consistently                              一贯地执行，一贯地实施 f7ZA837Un  
appropriate                                       适当的，合适的； (VEp~BW@-R  
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appropriate authorization                          适当的授权 H)\4=^  
appropriateness of audit evidence                    审计证据的适当性 &eU3(F`.  
approval                                    批准，核准 2g0K76=Co:  
assertion                                    (会计报表上的)认定；确认 XYMxG:  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 [Q|M/|mnR1  
asset                                                 资产，财产
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asset restructuring                             资产重组 @bE~@4mOu  
assignment of duties                                 职责的划分 $ND90my  
assistant                                     助理，助理人员 \d:h$  
associated company                                 联属公司，联营公司 u"\=^F
 
association                                        联合，结合；协会，社团 / xs9.w8-  
assumption                                       假设，假定 `wf|uM  
at a given date                                         在某一特定时日 f'i6QMk\&  
attestation                                         鉴证，公证 J,9%%S8/C  
attestation service                             鉴证服务 jK e.gA  
audit adjustment                                审计调整 4? v,wq  
audit areas                                        审计领域 Wy8,< K{  
audit conclusion                                审计结论 4Mi~1iZj  
audit effectiveness                             审计效果 9Eu #lV  
audit efficiency                                  审计效率 2p+C%"n>  
audit engagement letter                      审计业务约定书 D@:"f?K>  
audit evidence                                          审计证据 G8noQ_-  
audit fee                                    审计费 vn``0
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audit files                                          审计档案 F'rt>YvF
 
audit findings                                     审计中发现的事项 G@B*E%$9  
audit implementation stage                        审计实施阶段 =E!x~S;N  
audit mark                                        审计标识 svqvG7   
audit materiality                                 审计重要性 Nkx0CG*  
audit method                                     审计方法 P
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audit objective                                         审计目标，审计目的 jx'
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audit of financial statements                      会计报表审计，财务报表审计 !:dL~n  
audit opinion                                     审计意见 VE*j*U j  
audit period                                      被审计期间，被审计年度 uS&LG#a  
audit plan                                          审计计划 fy`+Efuj  
audit planning                                    编制审计计划，制定审计计划，审计计划 aTG[=)xL  
audit planning stage                                  审计计划阶段 yZ5x88>  
audit procedure                                审计程序 r,Ds[s)B  
audit programme                               审计程序表，具体审计计划 %2}C'MqS  
audit report                                       审计报告 `/0u{[  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 4 A5t*e  
audit report with a qualified opinion                 有保留意见的审计报告 =tnTdp0F  
audit report with an adverse opinion                否定意见的审计报告 l^
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audit report with dual dates                      双重日期审计报告 t{6ap+%L  
audit reporting stage                                 审计报告阶段 GY9y9HNZ  
audit responsibility                                   审计责任 ;$z7[+ M  
audit results                                      审计结果
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audit risk                                          审计风险 ydB$4ZB3[  
audit sampling                                          审计抽样 N2[jO+6  
audit sampling techniques                         审计抽样方法，审计抽样技术 TOrMXcn!/  
audit strategies                                  审计策略 _F^$aZt?e  
audit summary                                         审计总结，审计小结   Y<aO  
audit team                                         审计小组 qF'~F`6  
audit test                                    审计测试 YNk|+A.<d  
audit trail                                          审计轨迹 |/*pT1(&  
audit work                                        审计工作
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audit working paper                                 审计工作底稿 05"qi6tncz  
audited financial statement                        审计会计报表，已审计财务报表 /'\;8A$J`  
Auditing Guidelines (the～)                      审计规范指南 HA1]M`&  
auditing standards                             审计准则 ^4 8\>-Q\  
audit-oriented working paper                          (审计)业务类工作底稿 JN|VPvjE  
authorisation                                     授权 F3Dt7q  
authorisation of transaction                       交易的授权 {\L|s5=yr  
availability                                         可获得性 rw]yKH  
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balance                                      余额；差额；平衡 ||XIWKF<n2  
balance sheet                                    资产负债表 ^aHh{
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bank                                                 银行 QLn+R(r  
bank account                                    银行账户，银行户头 rd" &QB{  
bank statement                                 银行对账单 Y1WHy*s?  
barter transaction                              易货交易，以物换物交易 aHC%19UN  
basis of audit                                    审计依据 !*_K.1'  
basis of preparation                                (会计报表的)编制基础 {@45?L('  
book of account                               账目，账簿 2f^-
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borrowing                                         借款，贷款，借债 LN\[Tmd &  
branch                                              分支，分支机构，分店 jq[x DwPG  
brought forward                                (账户余额等的)承上年，承上期，承上页 LXNQ
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budget                                              预算 pC
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building                                      建筑物；大楼 . it2NS  
business conditions                                  业务情况，经营情况 ABZ06S/  
business licence                               (企业等的)营业执照 Hd374U<8]T  
business relation                                业务关系 T .
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