[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 xaq-.IQAM$  
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审计词汇英汉对照 k$z_:X  
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ability to continue as a going concern               持续经营能力 M)J5;^ ["  
acceptability                                     可接受性，可接受程度 DbBc Q%  
acceptable level of detection risk                     检查风险的可接受水平 'NXN& {  
acceptance of engagement                       接受委托 v}}F,c(f  
accepting the engagement for the first time              首次接受委托 Uu10)/.LC  
access to asset                                         对资产的接触 \+oQd=K@  
according to                                     根据，依据，依照 [i21FX  
account balance                                账户余额 MnsJEvn/  
account for                                       对……进行会计处理，核算；解释 fa jGZyd0:  
accounting                                        会计，会计学 BM%e0n7  
accounting advisory serve                        会计咨询服务 )#0O>F~  
accounting firm                                 会计师事务所 !1jBC.G1  
accounting information                      会计信息，会计资料  QUwd [  
accounting period                             会计期间 )al]*[lY  
accounting policies                                   会计政策 f O}pj:  
accounting professional bodies                 会计职业组织，会计职业团体 ,uSMQS-O'4  
accounting records                                   会计记录 tVYF{3BhA  
accounting responsibility                           会计责任 [`#CXq'  
accounting service                             会计服务 z\\[S@>pt  
accounting standards                                会计准则
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Accounting Standards for Business Enterprises       企业会计准则 |IeTqEu9  
accounting system                             会计系统 Avge eJi  
accounting treatment                                会计处理 j"t(0m  
accuracy                                    准确性，精确性 |{z:IQLv  
additional audit procedures                      追加审计程序 FZ{h?#2?  
addressee                                         收件人，收信人 9%o32eo,3  
Administration of State-owned Assets  (the～)     国有资产管理局 8l>?Pv  
administrative laws and regulations                 行政法规 a=|K%ii+Y  
adverse impact                                 不利影响，负面影响 2prU  
adverse opinion                                反对意见 A9KET$i@v  
advisory group                                  咨询组，顾问组 WA<v9#m  
agency fee                                        代理费，代理费用 Hck]aKI+  
aggregate                                          总计，合计为…… JinU
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alternation of document and record                 变造文件和记录 2jA{SY-  
alternative audit procedures                      替代审计程序，备选审计程序 8 `v-<J  
amend                                              修改，修订 `[y^ :mj  
amortisation                                      摊销 !4ocZmj\  
analytical capacity                             分析能力 ]}>2D,;  
analytical procedures                               分析性程序 HDz5&7* .  
annual financial statements                        年度会计报表，年度财务报表 f$o_e90mu  
appendix                                          附录，附表 S pIv#?  
applicable                                         适用的 [ $ubNk;!z  
applicable laws and regulations                 适用的法规 nQF(vTDN  
application systems                                  应用系统 J@/kIrx  
apply consistently                              一贯地执行，一贯地实施 $H2u.U<ip  
appropriate                                       适当的，合适的； o@_q]/Mh  
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appropriate authorization                          适当的授权 0.Q Ujw  
appropriateness of audit evidence                    审计证据的适当性 R)?*N@.s  
approval                                    批准，核准 D5gFXEeh  
assertion                                    (会计报表上的)认定；确认 vRYQ{:  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 >1X|^  
asset                                                 资产，财产 <X#C)-.  
asset restructuring                             资产重组 8v6(qBK  
assignment of duties                                 职责的划分 xBj9yu  
assistant                                     助理，助理人员 c^5~QGuQ  
associated company                                 联属公司，联营公司 IY1//9  
association                                        联合，结合；协会，社团 zF@/K`  
assumption                                       假设，假定 O"+gQXe  
at a given date                                         在某一特定时日 bS{bkE>  
attestation                                         鉴证，公证
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attestation service                             鉴证服务 b.OsiT;_j  
audit adjustment                                审计调整 8:q1~`?5"b  
audit areas                                        审计领域 B5`EoZ  
audit conclusion                                审计结论  }t!Gey  
audit effectiveness                             审计效果 i:dR\|B  
audit efficiency                                  审计效率 xW+6qtG`  
audit engagement letter                      审计业务约定书 mwO6g~@`  
audit evidence                                          审计证据 #QZe,"C9`  
audit fee                                    审计费 b;L\EB  
audit files                                          审计档案 44J]I\+  
audit findings                                     审计中发现的事项 ynp8rf  
audit implementation stage                        审计实施阶段 5G}?fSQ>  
audit mark                                        审计标识 .w:DFk^E]b  
audit materiality                                 审计重要性 M^A48u{,"  
audit method                                     审计方法  X hR4ru`  
audit objective                                         审计目标，审计目的 o]odxr  
audit of financial statements                      会计报表审计，财务报表审计 a1+oj7  
audit opinion                                     审计意见 AI2~Jp  
audit period                                      被审计期间，被审计年度 IM*y|UHt  
audit plan                                          审计计划 r[e##M  
audit planning                                    编制审计计划，制定审计计划，审计计划 2bz2KB5>  
audit planning stage                                  审计计划阶段 ^ G]J,+  
audit procedure                                审计程序 oE6tauQn  
audit programme                               审计程序表，具体审计计划 k``_EiV4t  
audit report                                       审计报告 REQ\>UO_  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 3s*mbk[J  
audit report with a qualified opinion                 有保留意见的审计报告 ,.S~ Y  
audit report with an adverse opinion                否定意见的审计报告 />C^WQI^  
audit report with dual dates                      双重日期审计报告 2'l'8  
audit reporting stage                                 审计报告阶段 ~"gA,e-)  
audit responsibility                                   审计责任 JhYe6y[q  
audit results                                      审计结果 `Uq#W+r,  
audit risk                                          审计风险 #{0HYg?(f  
audit sampling                                          审计抽样 n>z9K')  
audit sampling techniques                         审计抽样方法，审计抽样技术 xl{=Y< ;  
audit strategies                                  审计策略 ^+ml5m  
audit summary                                         审计总结，审计小结 \eTwXe]Pv  
audit team                                         审计小组 0^ _uV9r  
audit test                                    审计测试 39c2pV[  
audit trail                                          审计轨迹 H;mSkRD3N  
audit work                                        审计工作 XE
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audit working paper                                 审计工作底稿 /|w6:;$;mn  
audited financial statement                        审计会计报表，已审计财务报表 oE@a'*.\  
Auditing Guidelines (the～)                      审计规范指南 @ 6\I~s(  
auditing standards                             审计准则 D'>_I.  
audit-oriented working paper                          (审计)业务类工作底稿 uuEV_"X  
authorisation                                     授权 B
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authorisation of transaction                       交易的授权 Lpkyoh v  
availability                                         可获得性 T}Tp
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balance                                      余额；差额；平衡 |o"?gB}Dh  
balance sheet                                    资产负债表 2F;y;l%  
bank                                                 银行 q~Hn-5H4Q  
bank account                                    银行账户，银行户头 .D~;u-%|F  
bank statement                                 银行对账单 z9f-.72"X  
barter transaction                              易货交易，以物换物交易 #!B4 u?"m  
basis of audit                                    审计依据 Ha#=(9.  
basis of preparation                                (会计报表的)编制基础 + /G2fhE  
book of account                               账目，账簿 AD>e?u  
borrowing                                         借款，贷款，借债 ;._ l0Jw  
branch                                              分支，分支机构，分店 eSn+B;  
brought forward                                (账户余额等的)承上年，承上期，承上页 c2SO3g\"i  
budget                                              预算 D_2:k'4  
building                                      建筑物；大楼 L<c4kw  
business conditions                                  业务情况，经营情况 >tS'Q`R
 
business licence                               (企业等的)营业执照 AF{\6<m  
business relation                                业务关系 y8y5*e~A-)  
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