[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 e BPMT  
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审计词汇英汉对照 MLl:)W*  
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ability to continue as a going concern               持续经营能力 8oK30?  
acceptability                                     可接受性，可接受程度 a[!':-R`s  
acceptable level of detection risk                     检查风险的可接受水平 b1+Nm  
acceptance of engagement                       接受委托 }
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accepting the engagement for the first time              首次接受委托 @U,cj>K  
access to asset                                         对资产的接触 YAD9'h]d\  
according to                                     根据，依据，依照 H3JWf MlW  
account balance                                账户余额 G7u85cie  
account for                                       对……进行会计处理，核算；解释 p-Z5{by  
accounting                                        会计，会计学 zPn8>J<.0Q  
accounting advisory serve                        会计咨询服务 5we1q7  
accounting firm                                 会计师事务所 xZhh%~  
accounting information                      会计信息，会计资料 "dIoIW  
accounting period                             会计期间 Ty>`rn  
accounting policies                                   会计政策 /dIiFr"e}G  
accounting professional bodies                 会计职业组织，会计职业团体 YS9|J=!~  
accounting records                                   会计记录 RSy1 wp4W  
accounting responsibility                           会计责任 C]}0h!_V  
accounting service                             会计服务 wx<DzC  
accounting standards                                会计准则 =6>mlI>i  
Accounting Standards for Business Enterprises       企业会计准则 j&F&wRD%r  
accounting system                             会计系统 4JucNGv  
accounting treatment                                会计处理 FBe1f1 sm  
accuracy                                    准确性，精确性 s`TfNwDvU  
additional audit procedures                      追加审计程序 sf%=q$z  
addressee                                         收件人，收信人 <I7UyCAF  
Administration of State-owned Assets  (the～)     国有资产管理局 -k'=s{iy  
administrative laws and regulations                 行政法规 NWFZ:h@v  
adverse impact                                 不利影响，负面影响 &iTsuA/7  
adverse opinion                                反对意见 :wMZ&xERDZ  
advisory group                                  咨询组，顾问组 Gz`Zp "i%0  
agency fee                                        代理费，代理费用 l-5-Tf&j  
aggregate                                          总计，合计为…… 3=`UX  
alternation of document and record                 变造文件和记录 fZgZ  
alternative audit procedures                      替代审计程序，备选审计程序 O*CKyW_$t  
amend                                              修改，修订 !5ppA  
amortisation                                      摊销 P
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analytical capacity                             分析能力 avdi9!J2  
analytical procedures                               分析性程序 ?=6zgb"9-  
annual financial statements                        年度会计报表，年度财务报表 zg]9~i8  
appendix                                          附录，附表
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applicable                                         适用的 \;4RD$J  
applicable laws and regulations                 适用的法规 T. {P}#'|  
application systems                                  应用系统 GZ9XG">  
apply consistently                              一贯地执行，一贯地实施 h|wyvYKZ  
appropriate                                       适当的，合适的； P'zA=Rd&~>  
征用，挪用 rN OwB2e  
appropriate authorization                          适当的授权 U<Ag=vsZE  
appropriateness of audit evidence                    审计证据的适当性 Xod#$'M>  
approval                                    批准，核准 e<q;` H  
assertion                                    (会计报表上的)认定；确认 S-My6'ar  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 oA`Ncu5  
asset                                                 资产，财产 HyZh27PE  
asset restructuring                             资产重组 VsFRG;:\U  
assignment of duties                                 职责的划分 hD sFsG  
assistant                                     助理，助理人员 "@.hz@>  
associated company                                 联属公司，联营公司 eP6>a7gc  
association                                        联合，结合；协会，社团 Tk)y*y  
assumption                                       假设，假定 lBl`R|Gt  
at a given date                                         在某一特定时日 Rzw}W7zg[  
attestation                                         鉴证，公证 /:l>yKI+~  
attestation service                             鉴证服务 '(=krM9;  
audit adjustment                                审计调整 *r=6bpi  
audit areas                                        审计领域 Y'58 .8hl  
audit conclusion                                审计结论 0D=6-P?^ W  
audit effectiveness                             审计效果 zK?[6n89f  
audit efficiency                                  审计效率 A+>+XA'  
audit engagement letter                      审计业务约定书 U",kAQY  
audit evidence                                          审计证据 1Z|q0-Dw0  
audit fee                                    审计费 H&l/o  
audit files                                          审计档案 8H;yrNL  
audit findings                                     审计中发现的事项 j&u{a[Y/}  
audit implementation stage                        审计实施阶段 [WuN?H  
audit mark                                        审计标识 o#CNr5/  
audit materiality                                 审计重要性 [/\}:#MLe  
audit method                                     审计方法 <$R'y6U:  
audit objective                                         审计目标，审计目的 QrDI$p7;'  
audit of financial statements                      会计报表审计，财务报表审计 'jqkDPn  
audit opinion                                     审计意见 y@e/G3  
audit period                                      被审计期间，被审计年度 OUQySac  
audit plan                                          审计计划 0"LJ{:plz  
audit planning                                    编制审计计划，制定审计计划，审计计划 L~=h?C<  
audit planning stage                                  审计计划阶段 ,x&T8o/a  
audit procedure                                审计程序 m>DBO
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audit programme                               审计程序表，具体审计计划 G,3.'S,7  
audit report                                       审计报告  *i?#hTw  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 qJj"WU5  
audit report with a qualified opinion                 有保留意见的审计报告 ?31#:Mg6g+  
audit report with an adverse opinion                否定意见的审计报告 h:[%' htz  
audit report with dual dates                      双重日期审计报告 |L,_QXA2  
audit reporting stage                                 审计报告阶段 s$s~p +U  
audit responsibility                                   审计责任 3vepJ)D (  
audit results                                      审计结果 ?t46TV'G  
audit risk                                          审计风险 S8 .1%sw  
audit sampling                                          审计抽样 A63=$  
audit sampling techniques                         审计抽样方法，审计抽样技术 \W4|.[  
audit strategies                                  审计策略 f@rR2xZoQ  
audit summary                                         审计总结，审计小结 B _k+Oa2!  
audit team                                         审计小组 M8(N9)N  
audit test                                    审计测试 ?)X0l  
audit trail                                          审计轨迹 wO.T"x%X  
audit work                                        审计工作 8`Ih> Dc  
audit working paper                                 审计工作底稿 gwO ]U=Y  
audited financial statement                        审计会计报表，已审计财务报表 P-U9FKrt  
Auditing Guidelines (the～)                      审计规范指南 :"{("!x  
auditing standards                             审计准则 Tmjcc (  
audit-oriented working paper                          (审计)业务类工作底稿 fAYp\k  
authorisation                                     授权 VN]70LFz*i  
authorisation of transaction                       交易的授权 %m)vQ\Vtx  
availability                                         可获得性 +`=rzL"0I7  
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balance                                      余额；差额；平衡 > >%m,F[  
balance sheet                                    资产负债表 RA^6c
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bank                                                 银行 yI$KBx/]n  
bank account                                    银行账户，银行户头 Q!.JV.(  
bank statement                                 银行对账单 ecvQEK2L  
barter transaction                              易货交易，以物换物交易 #:[^T,YD0  
basis of audit                                    审计依据 7!F<Uf,V3  
basis of preparation                                (会计报表的)编制基础 upi\pXv  
book of account                               账目，账簿 sYa;vg4[  
borrowing                                         借款，贷款，借债 M$,4B  
branch                                              分支，分支机构，分店 e>J.r("f  
brought forward                                (账户余额等的)承上年，承上期，承上页 Z
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budget                                              预算
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building                                      建筑物；大楼 <!;NJLe`  
business conditions                                  业务情况，经营情况 %^pm~ck!  
business licence                               (企业等的)营业执照 .:r l<.  
business relation                                业务关系 zPm|
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