[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 [Cvo^cC  
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审计词汇英汉对照 NJwcb=*  
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ability to continue as a going concern               持续经营能力 /(5SJ(a  
acceptability                                     可接受性，可接受程度 >}Za)  
acceptable level of detection risk                     检查风险的可接受水平 C([TolZ  
acceptance of engagement                       接受委托 ["kk.*&  
accepting the engagement for the first time              首次接受委托 5l}v  
access to asset                                         对资产的接触 fU8 &fo%ER  
according to                                     根据，依据，依照 YOd0dKe  
account balance                                账户余额 /V^Gn;  
account for                                       对……进行会计处理，核算；解释 )L<NW{  
accounting                                        会计，会计学 PH^AT<
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accounting advisory serve                        会计咨询服务 \GEFhM4)  
accounting firm                                 会计师事务所 ^g"G1,[%w  
accounting information                      会计信息，会计资料 ,)[u<&  
accounting period                             会计期间 vg5i+ry<  
accounting policies                                   会计政策  (0bv d  
accounting professional bodies                 会计职业组织，会计职业团体 'D;v>r  
accounting records                                   会计记录 W c{<DE?J  
accounting responsibility                           会计责任 ]%!:'#  
accounting service                             会计服务 !"Jne'f  
accounting standards                                会计准则 oqc89DEbJ  
Accounting Standards for Business Enterprises       企业会计准则 < -D>^p9  
accounting system                             会计系统 _8v8qT}O~4  
accounting treatment                                会计处理 /PafIq  
accuracy                                    准确性，精确性 *VG #SK  
additional audit procedures                      追加审计程序 |7LhE+E  
addressee                                         收件人，收信人 5 B< em  
Administration of State-owned Assets  (the～)     国有资产管理局 m0DD|7}+  
administrative laws and regulations                 行政法规 p8aGM-+40W  
adverse impact                                 不利影响，负面影响 )v !GiZ"7  
adverse opinion                                反对意见 $WED]X@X!  
advisory group                                  咨询组，顾问组 Dp3&@M"^yY  
agency fee                                        代理费，代理费用 {N42z0c  
aggregate                                          总计，合计为…… .B_LQ;0:   
alternation of document and record                 变造文件和记录 |4^us|XY  
alternative audit procedures                      替代审计程序，备选审计程序 7o_1PwKS6  
amend                                              修改，修订 W$>srdG0$  
amortisation                                      摊销 x1VBO.t=*  
analytical capacity                             分析能力 &mXJL3iN  
analytical procedures                               分析性程序 ^cs:S-s
 
annual financial statements                        年度会计报表，年度财务报表 c>!zJAB  
appendix                                          附录，附表 w\ 4;5.$  
applicable                                         适用的 0}t
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applicable laws and regulations                 适用的法规 <&^
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application systems                                  应用系统 E!nEB(FD  
apply consistently                              一贯地执行，一贯地实施 @T BcVHy  
appropriate                                       适当的，合适的； ' Z5l'Ac  
征用，挪用 <#/r.}.x  
appropriate authorization                          适当的授权 ,j E'd'$  
appropriateness of audit evidence                    审计证据的适当性 JcV'O)&
  
approval                                    批准，核准 X67^@~l  
assertion                                    (会计报表上的)认定；确认 =;Ap+}  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 Jmg<mjq/G  
asset                                                 资产，财产 V{4=,Ax  
asset restructuring                             资产重组 ;\-f7!s  
assignment of duties                                 职责的划分 B?n 6o|8  
assistant                                     助理，助理人员 &.^(,pt  
associated company                                 联属公司，联营公司 p)2 !_0  
association                                        联合，结合；协会，社团 W}jel}:  
assumption                                       假设，假定 `s1>7XWf  
at a given date                                         在某一特定时日 r:;nv D  
attestation                                         鉴证，公证 T-,T)R`R  
attestation service                             鉴证服务 $]LhE:!G  
audit adjustment                                审计调整 ggn C #$  
audit areas                                        审计领域 T6mbGE*IeE  
audit conclusion                                审计结论 r'*x><m'  
audit effectiveness                             审计效果 NN>E1d=  
audit efficiency                                  审计效率 T1$=0VSEa+  
audit engagement letter                      审计业务约定书 v3\ |  
audit evidence                                          审计证据 d?[gd(O  
audit fee                                    审计费 tV.qdy/]}  
audit files                                          审计档案 LL% Aw)Q`  
audit findings                                     审计中发现的事项 p6S{OUiG  
audit implementation stage                        审计实施阶段 (B+CI%= D  
audit mark                                        审计标识 J34/rL/s  
audit materiality                                 审计重要性 v\lhbpk  
audit method                                     审计方法 @G'&7-(h*  
audit objective                                         审计目标，审计目的 *ay&&S*  
audit of financial statements                      会计报表审计，财务报表审计 c+S<U*  
audit opinion                                     审计意见 X;:q nnO  
audit period                                      被审计期间，被审计年度 <e&88{jJ  
audit plan                                          审计计划 _EHz>
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audit planning                                    编制审计计划，制定审计计划，审计计划 /Uxp5 b h  
audit planning stage                                  审计计划阶段 Y6W#uiqk  
audit procedure                                审计程序 py|ORVN(Z  
audit programme                               审计程序表，具体审计计划 =bKz$ _W  
audit report                                       审计报告 y-#{v.|L  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 '0b!lVe  
audit report with a qualified opinion                 有保留意见的审计报告 t.\<Q#bN#  
audit report with an adverse opinion                否定意见的审计报告 0+3_CS++r  
audit report with dual dates                      双重日期审计报告 l7T@<V  
audit reporting stage                                 审计报告阶段 dMd2a4  
audit responsibility                                   审计责任 &JUHm_wd&S  
audit results                                      审计结果 qe/dWJBa  
audit risk                                          审计风险 ;D8175px;  
audit sampling                                          审计抽样 meF.`fh  
audit sampling techniques                         审计抽样方法，审计抽样技术 t_xO-fT)  
audit strategies                                  审计策略 P55Q
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audit summary                                         审计总结，审计小结 S[zETRSG  
audit team                                         审计小组  eeMeV>  
audit test                                    审计测试 6Dl]d%
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audit trail                                          审计轨迹 FH 3^@@Y%  
audit work                                        审计工作 >PbB /->  
audit working paper                                 审计工作底稿 npCiqO  
audited financial statement                        审计会计报表，已审计财务报表 ioW&0?,Ym  
Auditing Guidelines (the～)                      审计规范指南 |7CFm  
auditing standards                             审计准则 ]&b>P ;j:  
audit-oriented working paper                          (审计)业务类工作底稿 tRZA`&  
authorisation                                     授权 |7#S0Ca@  
authorisation of transaction                       交易的授权 OK]_.v}  
availability                                         可获得性 2/dvCt6 N  
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balance                                      余额；差额；平衡 q 3nF\Me0  
balance sheet                                    资产负债表 n9H4~[JiC  
bank                                                 银行 a>H8,a  
bank account                                    银行账户，银行户头 ~fF_]UVq3  
bank statement                                 银行对账单 90Sp(  
barter transaction                              易货交易，以物换物交易 ^{}$o#iof  
basis of audit                                    审计依据 [,a2A  
basis of preparation                                (会计报表的)编制基础 a
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book of account                               账目，账簿 b'O>qQ  
borrowing                                         借款，贷款，借债 ( O!Q[WLS  
branch                                              分支，分支机构，分店 xg.o7-^M  
brought forward                                (账户余额等的)承上年，承上期，承上页 ']&rPvkL  
budget                                              预算 x=I|O;"><  
building                                      建筑物；大楼 `b:yW.#w3l  
business conditions                                  业务情况，经营情况 huat,zLS  
business licence                               (企业等的)营业执照 vT=?U
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business relation                                业务关系 S_ER^Pkg  
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