[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 %Sul4: D#  
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审计词汇英汉对照 vkuc8 li  
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ability to continue as a going concern               持续经营能力 yZ5x88>  
acceptability                                     可接受性，可接受程度 r,Ds[s)B  
acceptable level of detection risk                     检查风险的可接受水平 Ox~ 9_d  
acceptance of engagement                       接受委托 `/0u{[  
accepting the engagement for the first time              首次接受委托 4 A5t*e  
access to asset                                         对资产的接触 =tnTdp0F  
according to                                     根据，依据，依照 /7x\; &bc  
account balance                                账户余额 UP]1(S?  
account for                                       对……进行会计处理，核算；解释 e$
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accounting                                        会计，会计学 GyuV %  
accounting advisory serve                        会计咨询服务
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accounting firm                                 会计师事务所 x^X$M$o,l  
accounting information                      会计信息，会计资料 `\ R{5TU  
accounting period                             会计期间 8<{;=m8cQ  
accounting policies                                   会计政策 'g~@"9'oe  
accounting professional bodies                 会计职业组织，会计职业团体 McP~}"!^  
accounting records                                   会计记录 Li]k7w?H  
accounting responsibility                           会计责任 YNk|+A.<d  
accounting service                             会计服务 %Lyz_2q
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accounting standards                                会计准则 Tt%}4{"  
Accounting Standards for Business Enterprises       企业会计准则 x2@,9OUx  
accounting system                             会计系统 gvGi%g q  
accounting treatment                                会计处理 HA1]M`&  
accuracy                                    准确性，精确性 L{<7.?{Y  
additional audit procedures                      追加审计程序 !!*;4FK"q  
addressee                                         收件人，收信人 @iRO7 6m  
Administration of State-owned Assets  (the～)     国有资产管理局 C38%H  
administrative laws and regulations                 行政法规 nPOO3!<{  
adverse impact                                 不利影响，负面影响 #)`\!)?  
adverse opinion                                反对意见 i5VG2S  
advisory group                                  咨询组，顾问组 vf N#NY6  
agency fee                                        代理费，代理费用 `R0Y+#$8h  
aggregate                                          总计，合计为…… Je@kiE  
alternation of document and record                 变造文件和记录 kZv*rWAm  
alternative audit procedures                      替代审计程序，备选审计程序 rnH}#u+  
amend                                              修改，修订 FQ!Oxlq,Q  
amortisation                                      摊销 n]v7V&mj\  
analytical capacity                             分析能力 wFb@1ae\  
analytical procedures                               分析性程序 G5;V.#"Z[  
annual financial statements                        年度会计报表，年度财务报表 +6oG@  
appendix                                          附录，附表 P5Dk63z]  
applicable                                         适用的 l2s{~IC  
applicable laws and regulations                 适用的法规 `s%QeAde  
application systems                                  应用系统 ~~q}cywBk  
apply consistently                              一贯地执行，一贯地实施 8%-%AWF]  
appropriate                                       适当的，合适的； e3g_At\  
征用，挪用 :3 y_mf>  
appropriate authorization                          适当的授权 3nrqo<X  
appropriateness of audit evidence                    审计证据的适当性 R6<4"?*r  
approval                                    批准，核准 a,cC!   
assertion                                    (会计报表上的)认定；确认 LipxAE?O  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 N+J>7_k   
asset                                                 资产，财产 fhr-Y'  
asset restructuring                             资产重组 YZ**;"<G  
assignment of duties                                 职责的划分 ~#Aa Ldq  
assistant                                     助理，助理人员 ]F+K|X9-  
associated company                                 联属公司，联营公司 puF%=i  
association                                        联合，结合；协会，社团 !oGQ8 e  
assumption                                       假设，假定 I="oxf#q  
at a given date                                         在某一特定时日 d;44;*D  
attestation                                         鉴证，公证 uREu2T2  
attestation service                             鉴证服务 <m]wi7  
audit adjustment                                审计调整 \8>oJR 6  
audit areas                                        审计领域 ;UpJ=?W  
audit conclusion                                审计结论 *KJ7nRKx(w  
audit effectiveness                             审计效果 -TS? fne)  
audit efficiency                                  审计效率 R04J3D|  
audit engagement letter                      审计业务约定书 VMF|i B  
audit evidence                                          审计证据  D%gGRA  
audit fee                                    审计费 KuXkI;63J>  
audit files                                          审计档案 [q3+$W \r  
audit findings                                     审计中发现的事项 Jn#K0(FQ  
audit implementation stage                        审计实施阶段 `pm >'  
audit mark                                        审计标识 H;y}-=J+  
audit materiality                                 审计重要性 !DcX 8~~@  
audit method                                     审计方法 ^mfjn-=3  
audit objective                                         审计目标，审计目的 3\+N`!  
audit of financial statements                      会计报表审计，财务报表审计 PUCx]5  
audit opinion                                     审计意见 Ag6uR(uI  
audit period                                      被审计期间，被审计年度
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audit plan                                          审计计划 F. T@)7  
audit planning                                    编制审计计划，制定审计计划，审计计划 no |Gq>Xp  
audit planning stage                                  审计计划阶段 Q7(eq0na  
audit procedure                                审计程序 9^\hmpP@D  
audit programme                               审计程序表，具体审计计划 aS/`A  
audit report                                       审计报告 Y
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audit report with a disclaimer of opinion           拒绝表示意见审计报告 $20s] ywS  
audit report with a qualified opinion                 有保留意见的审计报告 q~O>a0f0  
audit report with an adverse opinion                否定意见的审计报告 ]! )xr  
audit report with dual dates                      双重日期审计报告 P7r4ePtLk{  
audit reporting stage                                 审计报告阶段 eXG57<t ON  
audit responsibility                                   审计责任 'hI
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audit results                                      审计结果 9I kUZW  
audit risk                                          审计风险 Nv3tt  
audit sampling                                          审计抽样 =:/>6H1x  
audit sampling techniques                         审计抽样方法，审计抽样技术 iC*U$+JG  
audit strategies                                  审计策略 ERC<Dd0  
audit summary                                         审计总结，审计小结 8Zw]f-5x\  
audit team                                         审计小组 7Ud'd<  
audit test                                    审计测试 ]]/lC  
audit trail                                          审计轨迹 }p{;^B  
audit work                                        审计工作 4swKjN &  
audit working paper                                 审计工作底稿 M2p<u-6 "  
audited financial statement                        审计会计报表，已审计财务报表 Pb4q`
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Auditing Guidelines (the～)                      审计规范指南 1Z 6SI>p  
auditing standards                             审计准则 b{pg!/N4  
audit-oriented working paper                          (审计)业务类工作底稿 [g
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authorisation                                     授权 h.^o)T  
authorisation of transaction                       交易的授权 j+Zt.KXjT  
availability                                         可获得性 9wMEvX70  
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balance                                      余额；差额；平衡 "
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balance sheet                                    资产负债表 5~U:@Tp  
bank                                                 银行 y||@
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bank account                                    银行账户，银行户头 JY@X2'>v/  
bank statement                                 银行对账单 1ktHN: ta  
barter transaction                              易货交易，以物换物交易 qiU5{}  
basis of audit                                    审计依据 g ;LVECk  
basis of preparation                                (会计报表的)编制基础
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book of account                               账目，账簿 (YrR8  
borrowing                                         借款，贷款，借债 r--;yEjWE  
branch                                              分支，分支机构，分店 u~
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brought forward                                (账户余额等的)承上年，承上期，承上页 yQwVQUW8B  
budget                                              预算 ~p^7X2% !  
building                                      建筑物；大楼 #>bT<  
business conditions                                  业务情况，经营情况 5 0,Y  
business licence                               (企业等的)营业执照 ZpWu,1  
business relation                                业务关系 !.X_/$c  
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