[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 }77=<N br  
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审计词汇英汉对照 ixI5Xd<  
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ability to continue as a going concern               持续经营能力 _]PfeCn:j  
acceptability                                     可接受性，可接受程度 wY cz\uV  
acceptable level of detection risk                     检查风险的可接受水平 !Z0rTC3d  
acceptance of engagement                       接受委托 0u&?Zy9&  
accepting the engagement for the first time              首次接受委托 G+QNg.pH  
access to asset                                         对资产的接触 ]cGz~TN~  
according to                                     根据，依据，依照 Z+h70,|  
account balance                                账户余额 ;o)`9<es!2  
account for                                       对……进行会计处理，核算；解释 mSfk
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accounting                                        会计，会计学 z
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accounting advisory serve                        会计咨询服务 L_zmU_zD  
accounting firm                                 会计师事务所 Zy+QA>d|  
accounting information                      会计信息，会计资料 3{#pd6e5  
accounting period                             会计期间 g#KToOP  
accounting policies                                   会计政策 SUnmp  
accounting professional bodies                 会计职业组织，会计职业团体 39a]B`y  
accounting records                                   会计记录 T~ q'y~9o  
accounting responsibility                           会计责任 X%R^)zKV  
accounting service                             会计服务 *O}'2Ht6\  
accounting standards                                会计准则 KHs{/  
Accounting Standards for Business Enterprises       企业会计准则 *a0I Z  
accounting system                             会计系统 ^D>MDj6  
accounting treatment                                会计处理 ]JCB^)tM  
accuracy                                    准确性，精确性 x8rFMR#S=  
additional audit procedures                      追加审计程序 4Z T  
addressee                                         收件人，收信人 d`q)^  
Administration of State-owned Assets  (the～)     国有资产管理局 ~C*6V{Tj  
administrative laws and regulations                 行政法规 H7X xME  
adverse impact                                 不利影响，负面影响 
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adverse opinion                                反对意见 l<MC mKuYp  
advisory group                                  咨询组，顾问组 ]v,y(yl  
agency fee                                        代理费，代理费用 mX_Uhpw?t  
aggregate                                          总计，合计为…… =iN_Ug+  
alternation of document and record                 变造文件和记录 d# ?*62  
alternative audit procedures                      替代审计程序，备选审计程序 RKJWLofX&  
amend                                              修改，修订 0& L0j$&h  
amortisation                                      摊销 WZ V*J&  
analytical capacity                             分析能力 #uw*8&%0  
analytical procedures                               分析性程序 1eR{~ ,  
annual financial statements                        年度会计报表，年度财务报表 wb Tg  
appendix                                          附录，附表 JA(q>>4  
applicable                                         适用的 6;c{~$s~[  
applicable laws and regulations                 适用的法规 sbiDnRf  
application systems                                  应用系统 /:L&uqA  
apply consistently                              一贯地执行，一贯地实施 GC#95  
appropriate                                       适当的，合适的； ve]95w9J  
征用，挪用 )Jjw}}$}Y  
appropriate authorization                          适当的授权 >_%g8T'  
appropriateness of audit evidence                    审计证据的适当性 ?(L?X&)v  
approval                                    批准，核准 g8*|"{  
assertion                                    (会计报表上的)认定；确认 D '_#?%3^  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 (L  
asset                                                 资产，财产 Mn{Rg
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asset restructuring                             资产重组 $MEbePxe  
assignment of duties                                 职责的划分 ;8xn"G0}a  
assistant                                     助理，助理人员 UY& W]  
associated company                                 联属公司，联营公司 e5\1k#@  
association                                        联合，结合；协会，社团 K
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assumption                                       假设，假定 X1~A "sW[  
at a given date                                         在某一特定时日 <YNPhu~5  
attestation                                         鉴证，公证 0QSi\: 1f  
attestation service                             鉴证服务 3Eux-C!t  
audit adjustment                                审计调整 DppvUiQB!a  
audit areas                                        审计领域 ,&l*AB!  
audit conclusion                                审计结论 qhGhUyNX  
audit effectiveness                             审计效果 Xwq2;Bq  
audit efficiency                                  审计效率 ]vyF&`phb  
audit engagement letter                      审计业务约定书 .4)P=*  
audit evidence                                          审计证据 pq5H{  
audit fee                                    审计费 5GpK
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audit files                                          审计档案 Z]+Xh  
audit findings                                     审计中发现的事项 .Zz7LG{  
audit implementation stage                        审计实施阶段 _)H+..=  
audit mark                                        审计标识 Xg#([}b  
audit materiality                                 审计重要性 uUB%I 8  
audit method                                     审计方法 #IJKMSGw?E  
audit objective                                         审计目标，审计目的 ng6p#F,3  
audit of financial statements                      会计报表审计，财务报表审计 n>+W]I&E  
audit opinion                                     审计意见 *iN]#)3>  
audit period                                      被审计期间，被审计年度 ] ]-0RJ=S?  
audit plan                                          审计计划 W n mRRq^  
audit planning                                    编制审计计划，制定审计计划，审计计划 oRF"[G8BV  
audit planning stage                                  审计计划阶段 `d;izQ1_=  
audit procedure                                审计程序 KD*4n'm!>  
audit programme                               审计程序表，具体审计计划 Yx/~8K_%M?  
audit report                                       审计报告 (ZSSp1Rv  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 }Q(I&uz  
audit report with a qualified opinion                 有保留意见的审计报告 Hx0,kOh)  
audit report with an adverse opinion                否定意见的审计报告 j[eEyCW[)  
audit report with dual dates                      双重日期审计报告 laJ%fBWmbi  
audit reporting stage                                 审计报告阶段 AlhiF\+ C  
audit responsibility                                   审计责任 cO+`8`kv  
audit results                                      审计结果 fYPU'"hzG  
audit risk                                          审计风险 iR=aYT~  
audit sampling                                          审计抽样 Nr+1N83S}  
audit sampling techniques                         审计抽样方法，审计抽样技术 @Ec9Do>  
audit strategies                                  审计策略 W5;sps  
audit summary                                         审计总结，审计小结 #ms98pw%5  
audit team                                         审计小组 -"L6^IH7  
audit test                                    审计测试 :!\./z8v  
audit trail                                          审计轨迹 nuA!Jln_  
audit work                                        审计工作 o~
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audit working paper                                 审计工作底稿 kniMXeiu  
audited financial statement                        审计会计报表，已审计财务报表 {q4"x5|  
Auditing Guidelines (the～)                      审计规范指南 '2#fkH[.  
auditing standards                             审计准则 bGa":|}F  
audit-oriented working paper                          (审计)业务类工作底稿 =h!m/f^x  
authorisation                                     授权 >,2],X"G  
authorisation of transaction                       交易的授权 &|;!St]!M  
availability                                         可获得性 FZ/&[;E!  
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balance                                      余额；差额；平衡 /_(Dq8^g@  
balance sheet                                    资产负债表 FX 3[U+  
bank                                                 银行 K`<P^XJr  
bank account                                    银行账户，银行户头 ;zG|l lX  
bank statement                                 银行对账单 =@MKU  
barter transaction                              易货交易，以物换物交易 ITiw) M  
basis of audit                                    审计依据 !7DS  
basis of preparation                                (会计报表的)编制基础 gk
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book of account                               账目，账簿 ?[">%^  
borrowing                                         借款，贷款，借债 uIwyan-  
branch                                              分支，分支机构，分店 Q+dI,5YF  
brought forward                                (账户余额等的)承上年，承上期，承上页 _v,n~a} &  
budget                                              预算 7 #N @B  
building                                      建筑物；大楼 (*]Y< ve  
business conditions                                  业务情况，经营情况 oPir]`re  
business licence                               (企业等的)营业执照 (*tJCz`Sj  
business relation                                业务关系 JN!YRcj  
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