[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 ,X:3w3nr^  
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审计词汇英汉对照 ~xc/Dsb$  
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ability to continue as a going concern               持续经营能力 v@SHR0  
acceptability                                     可接受性，可接受程度 a3w6& e`  
acceptable level of detection risk                     检查风险的可接受水平 "q=ss:(  
acceptance of engagement                       接受委托 dZf1iFCP  
accepting the engagement for the first time              首次接受委托 4:Ju|g]O  
access to asset                                         对资产的接触 }Rh%bf7,  
according to                                     根据，依据，依照 cpw=2vnD  
account balance                                账户余额 yi~]}M  
account for                                       对……进行会计处理，核算；解释 X[$|I9  
accounting                                        会计，会计学 i%<NKE;v7m  
accounting advisory serve                        会计咨询服务 /AOGn?Z3  
accounting firm                                 会计师事务所 LWhy5H;Es  
accounting information                      会计信息，会计资料 lDKyD`WKnZ  
accounting period                             会计期间 5[B)U">]  
accounting policies                                   会计政策 C@]D*k  
accounting professional bodies                 会计职业组织，会计职业团体 Nl,iz_2]  
accounting records                                   会计记录 aJjUy%  
accounting responsibility                           会计责任 dyf>T}Iy  
accounting service                             会计服务 -EFdP]XO  
accounting standards                                会计准则 ik)u/r DW  
Accounting Standards for Business Enterprises       企业会计准则 _w%:PnO  
accounting system                             会计系统 0F_hXy@K  
accounting treatment                                会计处理 4 $Kzh  
accuracy                                    准确性，精确性 us1$  
additional audit procedures                      追加审计程序 W-|CK&1  
addressee                                         收件人，收信人 <o3I<ci6  
Administration of State-owned Assets  (the～)     国有资产管理局 )!E:  
administrative laws and regulations                 行政法规 LE5N2k  
adverse impact                                 不利影响，负面影响 aZ{l6  
adverse opinion                                反对意见 No[9m_  
advisory group                                  咨询组，顾问组 NKB["+S<  
agency fee                                        代理费，代理费用 \h s7>5O^K  
aggregate                                          总计，合计为…… ujBm"p_|  
alternation of document and record                 变造文件和记录 AX6:*aZB  
alternative audit procedures                      替代审计程序，备选审计程序 X@Zt4)2#  
amend                                              修改，修订 %x@bP6d[  
amortisation                                      摊销 F 2zUz[  
analytical capacity                             分析能力 }1V+8'D  
analytical procedures                               分析性程序 sGNHA(;  
annual financial statements                        年度会计报表，年度财务报表 =N\$$3m?  
appendix                                          附录，附表 VyYrL]OrA  
applicable                                         适用的 TC'S DDX  
applicable laws and regulations                 适用的法规 EXH,+3fQp  
application systems                                  应用系统 MNTVG&h  
apply consistently                              一贯地执行，一贯地实施 >c Tt2v  
appropriate                                       适当的，合适的； Xg1TX_3Ml  
征用，挪用 ?G~rYETvw  
appropriate authorization                          适当的授权
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appropriateness of audit evidence                    审计证据的适当性 !blGc$kC  
approval                                    批准，核准 vR5X  
assertion                                    (会计报表上的)认定；确认 |Thm5,ao  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 O0BDUpH  
asset                                                 资产，财产 ;*F
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asset restructuring                             资产重组 hR2 R  
assignment of duties                                 职责的划分 ('j'>"1H  
assistant                                     助理，助理人员 <_*5BO  
associated company                                 联属公司，联营公司 *0L3#. i  
association                                        联合，结合；协会，社团 U Rq9:{  
assumption                                       假设，假定 &dj/
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at a given date                                         在某一特定时日 "d~<{(:N^  
attestation                                         鉴证，公证 5\}Y=Pa  
attestation service                             鉴证服务 "7Kw]8mRR  
audit adjustment                                审计调整 iK1{SgXrFI  
audit areas                                        审计领域 Lp}V 94xT  
audit conclusion                                审计结论 OtQ]\:p7  
audit effectiveness                             审计效果 o>d0R w4h  
audit efficiency                                  审计效率 yLXIjR  
audit engagement letter                      审计业务约定书 A(BjU:D(Oj  
audit evidence                                          审计证据 >,k2|m  
audit fee                                    审计费 =F/R*5:T  
audit files                                          审计档案 ;$$w`LyP  
audit findings                                     审计中发现的事项 ^e =xEZD  
audit implementation stage                        审计实施阶段 zT/woiyB`  
audit mark                                        审计标识 ;O,&MR{;|n  
audit materiality                                 审计重要性 9PO5GYU  
audit method                                     审计方法 <~v4BiQ3l^  
audit objective                                         审计目标，审计目的 0v1~#KCm  
audit of financial statements                      会计报表审计，财务报表审计 `O.pT{Lf  
audit opinion                                     审计意见 eL)m(  
audit period                                      被审计期间，被审计年度 &+oJPpHi\  
audit plan                                          审计计划 8(q8}s$>  
audit planning                                    编制审计计划，制定审计计划，审计计划 \7xc*v [  
audit planning stage                                  审计计划阶段 .ty2! .  
audit procedure                                审计程序 O)&ME  
audit programme                               审计程序表，具体审计计划 asp\4-?$o  
audit report                                       审计报告 6fBA#Kb  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 &pz`gn
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audit report with a qualified opinion                 有保留意见的审计报告 <.BY=z=H  
audit report with an adverse opinion                否定意见的审计报告 HJ"sK5Q  
audit report with dual dates                      双重日期审计报告 )NZ&m$I|-  
audit reporting stage                                 审计报告阶段 tId,Q>zH  
audit responsibility                                   审计责任 ,?%Y*?v  
audit results                                      审计结果 TBF{@{.d  
audit risk                                          审计风险 )M[FPJP}  
audit sampling                                          审计抽样 [- e$4^+9  
audit sampling techniques                         审计抽样方法，审计抽样技术 &lzCRRnvt  
audit strategies                                  审计策略 ?aTC+\=  
audit summary                                         审计总结，审计小结 -{ d(~XIo  
audit team                                         审计小组 wu{%gtx/;^  
audit test                                    审计测试 ?,hGKSC  
audit trail                                          审计轨迹 h.- o$+Sa  
audit work                                        审计工作 /Q#eP m  
audit working paper                                 审计工作底稿 |6Iw\YU  
audited financial statement                        审计会计报表，已审计财务报表 _XrlCLp: d  
Auditing Guidelines (the～)                      审计规范指南 l#>A.-R*`  
auditing standards                             审计准则 !>K=@9NC|.  
audit-oriented working paper                          (审计)业务类工作底稿 $mf6!p4  
authorisation                                     授权 [,~;n@jz  
authorisation of transaction                       交易的授权 ,L >{(Q)  
availability                                         可获得性 `r\/5|M  
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balance                                      余额；差额；平衡 k4:=y9`R}$  
balance sheet                                    资产负债表 s6 K~I  
bank                                                 银行 NW21{}=4  
bank account                                    银行账户，银行户头 C^U>{jf !  
bank statement                                 银行对账单 %,Y^Tp  
barter transaction                              易货交易，以物换物交易 2U+Fat@  
basis of audit                                    审计依据 6BXZGE  
basis of preparation                                (会计报表的)编制基础 B&*`A&^y  
book of account                               账目，账簿  @_W ZZ  
borrowing                                         借款，贷款，借债 1mfB6p1Z(  
branch                                              分支，分支机构，分店 "Nq5FcS9  
brought forward                                (账户余额等的)承上年，承上期，承上页 ~_-+Q=3  
budget                                              预算 4}YHg&@\d%  
building                                      建筑物；大楼 5g9K|-  
business conditions                                  业务情况，经营情况 iy_3#x5>  
business licence                               (企业等的)营业执照 a][T b0Ox  
business relation                                业务关系 Ac +fL  
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