[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 LBmXy8'T`  
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审计词汇英汉对照 43<i3O  
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ability to continue as a going concern               持续经营能力 Bwu?DK  
acceptability                                     可接受性，可接受程度 JY,oXA6O  
acceptable level of detection risk                     检查风险的可接受水平 0k4XVd+Nv  
acceptance of engagement                       接受委托 T_#8i^;D  
accepting the engagement for the first time              首次接受委托 d(Hqj#`-31  
access to asset                                         对资产的接触 [Dmf.PUe  
according to                                     根据，依据，依照 >/NegJh'F}  
account balance                                账户余额  t~BWN  
account for                                       对……进行会计处理，核算；解释 P>^$X  
accounting                                        会计，会计学 y=jZ8+M   
accounting advisory serve                        会计咨询服务 P% 8U  
accounting firm                                 会计师事务所 Z`|\%D%  
accounting information                      会计信息，会计资料 OMd:#cWsQ  
accounting period                             会计期间 .u`A4;;Gw  
accounting policies                                   会计政策 MXjN./  
accounting professional bodies                 会计职业组织，会计职业团体 px(~ZZB
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accounting records                                   会计记录 4W<[& )7  
accounting responsibility                           会计责任 LabI5+g  
accounting service                             会计服务 l.Z+.<@  
accounting standards                                会计准则 UUa@7|x  
Accounting Standards for Business Enterprises       企业会计准则 2izBB,# "  
accounting system                             会计系统 wDW/?lT&  
accounting treatment                                会计处理 &>R:oYN  
accuracy                                    准确性，精确性 4/v[.5  
additional audit procedures                      追加审计程序 V|*
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addressee                                         收件人，收信人 ;%cW[*Dw  
Administration of State-owned Assets  (the～)     国有资产管理局 )@!T_#  
administrative laws and regulations                 行政法规 Dtyw]|L\H  
adverse impact                                 不利影响，负面影响 T)Q_dF.N  
adverse opinion                                反对意见 N9M",(WTt}  
advisory group                                  咨询组，顾问组 f9+6g
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agency fee                                        代理费，代理费用 t2|0no  
aggregate                                          总计，合计为…… JXR]G  
alternation of document and record                 变造文件和记录 ~:|V,1  
alternative audit procedures                      替代审计程序，备选审计程序 =kzHZc  
amend                                              修改，修订 %b~ND?nn-  
amortisation                                      摊销 e AaS }g 0  
analytical capacity                             分析能力 5H|7DVG  
analytical procedures                               分析性程序 K4I/a#S'@6  
annual financial statements                        年度会计报表，年度财务报表 oZdY0nh4  
appendix                                          附录，附表 k ![H;}W  
applicable                                         适用的 gA3f@7}d  
applicable laws and regulations                 适用的法规 q-,`\ TS  
application systems                                  应用系统 # @7 I  
apply consistently                              一贯地执行，一贯地实施 C)UU/4a;  
appropriate                                       适当的，合适的； -.L )\  
征用，挪用 H\a\xCP3  
appropriate authorization                          适当的授权 2Uu!_n}tNF  
appropriateness of audit evidence                    审计证据的适当性 fKtlf QG  
approval                                    批准，核准 B@ msGb C  
assertion                                    (会计报表上的)认定；确认 Lf%}\0:  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 4$U^)\06W  
asset                                                 资产，财产 'MNCJ;A@V  
asset restructuring                             资产重组 ZCM
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assignment of duties                                 职责的划分 /x_AWnU  
assistant                                     助理，助理人员 SwaPRAF  
associated company                                 联属公司，联营公司 )5y"T0]  
association                                        联合，结合；协会，社团 +oHbAPs8  
assumption                                       假设，假定 [$:L|V!{  
at a given date                                         在某一特定时日 Q ;5A~n  
attestation                                         鉴证，公证 uyWw3>  
attestation service                             鉴证服务
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audit adjustment                                审计调整 rhly.f7N=A  
audit areas                                        审计领域 ;vbMC74J#  
audit conclusion                                审计结论 9E0x\%2K  
audit effectiveness                             审计效果 oq|`;k   
audit efficiency                                  审计效率 2vb qz  
audit engagement letter                      审计业务约定书 %%)y4>I  
audit evidence                                          审计证据 rp2g./2  
audit fee                                    审计费 o02G:!gB  
audit files                                          审计档案 .[3C  
audit findings                                     审计中发现的事项 ?IoA;GBg  
audit implementation stage                        审计实施阶段 ?{5}3abB`  
audit mark                                        审计标识 !4 lN[  
audit materiality                                 审计重要性 y9=<q%Kc-  
audit method                                     审计方法 1+Ik\  
audit objective                                         审计目标，审计目的 8#o2qQ2+  
audit of financial statements                      会计报表审计，财务报表审计 [,MK)7DU  
audit opinion                                     审计意见 $M+'jjnP  
audit period                                      被审计期间，被审计年度 v"o@q2f_  
audit plan                                          审计计划 G%= gCR  
audit planning                                    编制审计计划，制定审计计划，审计计划 >ffC?5+  
audit planning stage                                  审计计划阶段 ]&`
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audit procedure                                审计程序 bD|VT  
audit programme                               审计程序表，具体审计计划 $H]NC-\+>  
audit report                                       审计报告 |`V=hqe{  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 7u5H o`  
audit report with a qualified opinion                 有保留意见的审计报告 ]<c\+9  
audit report with an adverse opinion                否定意见的审计报告 ^\Q%V
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audit report with dual dates                      双重日期审计报告 Np+pJc1  
audit reporting stage                                 审计报告阶段 WN#2<XjG  
audit responsibility                                   审计责任 ra_v+HR7  
audit results                                      审计结果 !@y/{~Gu  
audit risk                                          审计风险 Q~P|=*  
audit sampling                                          审计抽样 y7GgTC/H  
audit sampling techniques                         审计抽样方法，审计抽样技术 *Tr{a_{~C  
audit strategies                                  审计策略 HS\'{4P  
audit summary                                         审计总结，审计小结 vL^ +X`.td  
audit team                                         审计小组 oL<5hN* D  
audit test                                    审计测试 "*(a2k3J  
audit trail                                          审计轨迹 ;cp||uO  
audit work                                        审计工作 i'^! SEt  
audit working paper                                 审计工作底稿 +4rd N\.  
audited financial statement                        审计会计报表，已审计财务报表 % I2JS  
Auditing Guidelines (the～)                      审计规范指南 NLxR6O4}8  
auditing standards                             审计准则 ~,xso0  
audit-oriented working paper                          (审计)业务类工作底稿 ,q{~lf-  
authorisation                                     授权 (NJ.\m  
authorisation of transaction                       交易的授权 q9a6s{,  
availability                                         可获得性 `VDvxl@1  
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balance                                      余额；差额；平衡 eX!yIqAR  
balance sheet                                    资产负债表 q(1hY"S"}b  
bank                                                 银行 .f>7a;V?}  
bank account                                    银行账户，银行户头 t=s.w(3t  
bank statement                                 银行对账单 Z5EII[=$o  
barter transaction                              易货交易，以物换物交易 :m/qR74+"  
basis of audit                                    审计依据 l0g+OMt  
basis of preparation                                (会计报表的)编制基础 -9o7a_Z  
book of account                               账目，账簿 7 `c!  
borrowing                                         借款，贷款，借债 :C,}DyZy  
branch                                              分支，分支机构，分店 y-gXGvZ  
brought forward                                (账户余额等的)承上年，承上期，承上页 `gJ$fTi&  
budget                                              预算 V-X Ty iv  
building                                      建筑物；大楼 _g,_G  
business conditions                                  业务情况，经营情况 Q:b0!  
business licence                               (企业等的)营业执照 }"v#_vJfz7  
business relation                                业务关系 8qxZ7|Y@  
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