[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 (N>ew)Ke  
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审计词汇英汉对照 ml \yc'  
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ability to continue as a going concern               持续经营能力 .j@n6RyN  
acceptability                                     可接受性，可接受程度 ?At-   
acceptable level of detection risk                     检查风险的可接受水平 ,#FH8%Yf  
acceptance of engagement                       接受委托 *y@]zNPD  
accepting the engagement for the first time              首次接受委托 2\W<EWJ@  
access to asset                                         对资产的接触 PqeQe5  
according to                                     根据，依据，依照 ;SP3nU))  
account balance                                账户余额 R$3+ 01j|  
account for                                       对……进行会计处理，核算；解释 w3hL.Z,kV  
accounting                                        会计，会计学 s+t eYL#Zi  
accounting advisory serve                        会计咨询服务 `6F8Kqltr  
accounting firm                                 会计师事务所 FnU;n  
accounting information                      会计信息，会计资料 !f2>6}hE  
accounting period                             会计期间 T1TZ+\  
accounting policies                                   会计政策 `SbX`a0p2  
accounting professional bodies                 会计职业组织，会计职业团体 v~=ol8J B  
accounting records                                   会计记录 1j-i nj`  
accounting responsibility                           会计责任 WYUU-  
accounting service                             会计服务 K\r= MkA.>  
accounting standards                                会计准则 /{} ]Hu  
Accounting Standards for Business Enterprises       企业会计准则 E8 )*HOT_T  
accounting system                             会计系统 yUlQPrNX  
accounting treatment                                会计处理 oW9rl]+  
accuracy                                    准确性，精确性 7!r`DZ"yF  
additional audit procedures                      追加审计程序 4vJIO{m  
addressee                                         收件人，收信人 (G;*B<|A  
Administration of State-owned Assets  (the～)     国有资产管理局 .Cd$=v6  
administrative laws and regulations                 行政法规 )[Cm*Xxa$  
adverse impact                                 不利影响，负面影响 N%i<DsK.u6  
adverse opinion                                反对意见 Vp94mi#L}  
advisory group                                  咨询组，顾问组 Za?&\  
agency fee                                        代理费，代理费用 aB_z4dqwU  
aggregate                                          总计，合计为…… I[Y?f8gJ  
alternation of document and record                 变造文件和记录 D1/$pA+B  
alternative audit procedures                      替代审计程序，备选审计程序 2}#PDhn  
amend                                              修改，修订 j<5R$^?U  
amortisation                                      摊销 \'b-;exH  
analytical capacity                             分析能力 PUo&>   
analytical procedures                               分析性程序 MM7gMAA.mz  
annual financial statements                        年度会计报表，年度财务报表 <6
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appendix                                          附录，附表 T!E LH!  
applicable                                         适用的 40ZB;j$l  
applicable laws and regulations                 适用的法规 f>PU# D @B  
application systems                                  应用系统 ,5WDYk-  
apply consistently                              一贯地执行，一贯地实施 E' :Z_ ^4  
appropriate                                       适当的，合适的； a-=apD1RvG  
征用，挪用 ] lTfi0}g_  
appropriate authorization                          适当的授权 zvg&o)/[  
appropriateness of audit evidence                    审计证据的适当性 8h2?Q  
approval                                    批准，核准 ddxv.kIj.  
assertion                                    (会计报表上的)认定；确认 "+_0idpF  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 MQu6Tm H  
asset                                                 资产，财产 6Z=H>
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asset restructuring                             资产重组 rKq]zHgpo  
assignment of duties                                 职责的划分 [V~bo/n  
assistant                                     助理，助理人员 b@Cvs4  
associated company                                 联属公司，联营公司 K.Ir+SB  
association                                        联合，结合；协会，社团 v}i}pQ\DK  
assumption                                       假设，假定 vZsVxx99  
at a given date                                         在某一特定时日 E$ rSrT(  
attestation                                         鉴证，公证 HB:i0m2fJW  
attestation service                             鉴证服务 *4E,|IJ  
audit adjustment                                审计调整 BO|Jrr>  
audit areas                                        审计领域 } U.B$4Q  
audit conclusion                                审计结论 gd*?kXpt   
audit effectiveness                             审计效果 6;DPGx  
audit efficiency                                  审计效率 >kT~X ,o  
audit engagement letter                      审计业务约定书 ;C%EF  
audit evidence                                          审计证据 I'h
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audit fee                                    审计费 $%'z/'o!  
audit files                                          审计档案 Qa+gtGtJ  
audit findings                                     审计中发现的事项  =%`"  
audit implementation stage                        审计实施阶段 RB!E>]   
audit mark                                        审计标识 ,vj^AXU  
audit materiality                                 审计重要性 biD7(AK  
audit method                                     审计方法 &$f?XdZ7  
audit objective                                         审计目标，审计目的 ! NtY4O/  
audit of financial statements                      会计报表审计，财务报表审计 DEhA8.v  
audit opinion                                     审计意见 |Rc#Q<Vh|  
audit period                                      被审计期间，被审计年度 d8I/7 ;F X  
audit plan                                          审计计划 DQ$/0bq   
audit planning                                    编制审计计划，制定审计计划，审计计划 71InYIed  
audit planning stage                                  审计计划阶段 WDq3K/7\  
audit procedure                                审计程序 xl$ Q
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audit programme                               审计程序表，具体审计计划 mLO6`]p{H  
audit report                                       审计报告 I(SE)%!%S  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 R >TtAm0N  
audit report with a qualified opinion                 有保留意见的审计报告 ~c"c9s+o  
audit report with an adverse opinion                否定意见的审计报告 :C5N(x  
audit report with dual dates                      双重日期审计报告 G 2##M8:U0  
audit reporting stage                                 审计报告阶段 oZCO$a  
audit responsibility                                   审计责任 "-sz7}Mb  
audit results                                      审计结果 ;a"Ukh  
audit risk                                          审计风险 5o*x?P!$  
audit sampling                                          审计抽样 |rQ;|+.  
audit sampling techniques                         审计抽样方法，审计抽样技术 Wu(GC]lTG  
audit strategies                                  审计策略 tti.-  
audit summary                                         审计总结，审计小结 @B6[RZ
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audit team                                         审计小组 ;uy/Vc5,Y  
audit test                                    审计测试 /VQ<}S[k}-  
audit trail                                          审计轨迹 RD^o&VXO  
audit work                                        审计工作 hpU7
 
audit working paper                                 审计工作底稿 ]3G2mY;`"%  
audited financial statement                        审计会计报表，已审计财务报表 B4C`3@a  
Auditing Guidelines (the～)                      审计规范指南 42M3c&@P  
auditing standards                             审计准则 tP9}:gu  
audit-oriented working paper                          (审计)业务类工作底稿 qM)^]2_-  
authorisation                                     授权 -c tZ9+LL  
authorisation of transaction                       交易的授权 U\N`[k.F  
availability                                         可获得性 ej~ /sO  
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balance                                      余额；差额；平衡 UZ$p wjC  
balance sheet                                    资产负债表 he,T\};  
bank                                                 银行 %PpB$  
bank account                                    银行账户，银行户头 3c)LBM  
bank statement                                 银行对账单 6O}r4*  
barter transaction                              易货交易，以物换物交易 /D12N'VaE  
basis of audit                                    审计依据 z|Xl% 8  
basis of preparation                                (会计报表的)编制基础 s$Mj4_p3l  
book of account                               账目，账簿 YeQX13C"Z  
borrowing                                         借款，贷款，借债 ]Q+Tm2{  
branch                                              分支，分支机构，分店 JW$#~"@r  
brought forward                                (账户余额等的)承上年，承上期，承上页 Kxq~,g=t  
budget                                              预算 fqi5 84  
building                                      建筑物；大楼 OP@PB|  
business conditions                                  业务情况，经营情况 2&M 8Wb#  
business licence                               (企业等的)营业执照 V H/_0  
business relation                                业务关系 y(HR1vQ;Z  
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