[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{R,]y\  
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审计词汇英汉对照
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ability to continue as a going concern               持续经营能力 :.=#U  
acceptability                                     可接受性，可接受程度 %mAwK<MY`  
acceptable level of detection risk                     检查风险的可接受水平 <ivq}(%72  
acceptance of engagement                       接受委托 {8 #  
accepting the engagement for the first time              首次接受委托 Y0yu,  
access to asset                                         对资产的接触 {>UT'fa-  
according to                                     根据，依据，依照 ivg W[]  
account balance                                账户余额 {b|V;/  
account for                                       对……进行会计处理，核算；解释 .=N?;i  
accounting                                        会计，会计学 =6a=`3r!I  
accounting advisory serve                        会计咨询服务 T9FGuit9  
accounting firm                                 会计师事务所 .oM;D~(=9  
accounting information                      会计信息，会计资料 MxOIe|=&  
accounting period                             会计期间 <m/XGFc  
accounting policies                                   会计政策 *4/
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accounting professional bodies                 会计职业组织，会计职业团体 (&-I-#i  
accounting records                                   会计记录 97dF  
accounting responsibility                           会计责任 MU4BAN  
accounting service                             会计服务 tn;Uaw  
accounting standards                                会计准则 [0D.+("EW  
Accounting Standards for Business Enterprises       企业会计准则 
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accounting system                             会计系统 T|p%4hH  
accounting treatment                                会计处理 =gC% =  
accuracy                                    准确性，精确性 WDI3*  
additional audit procedures                      追加审计程序 H2'djZ  
addressee                                         收件人，收信人 >>c%I c  
Administration of State-owned Assets  (the～)     国有资产管理局 Pv|sPIIB7  
administrative laws and regulations                 行政法规 Yyw9IYB;  
adverse impact                                 不利影响，负面影响 M< H+$}[  
adverse opinion                                反对意见 nub!*)q  
advisory group                                  咨询组，顾问组 zSjZTA/Z  
agency fee                                        代理费，代理费用 O>>/2V9  
aggregate                                          总计，合计为…… FE1'MUT_  
alternation of document and record                 变造文件和记录 k*OHI/uiow  
alternative audit procedures                      替代审计程序，备选审计程序 dt0(04  
amend                                              修改，修订 CDY3+!  
amortisation                                      摊销 PZY6 I  
analytical capacity                             分析能力 7Y)i>[u3  
analytical procedures                               分析性程序 Wngc(+6O&  
annual financial statements                        年度会计报表，年度财务报表 <kJ`qbOU  
appendix                                          附录，附表 r)B55;*Fh  
applicable                                         适用的 /8 yv8  
applicable laws and regulations                 适用的法规 ZFtJoGaR  
application systems                                  应用系统 &;RBG$t  
apply consistently                              一贯地执行，一贯地实施 R[kF(C&  
appropriate                                       适当的，合适的； P'<j<h6  
征用，挪用 0K Z$v/m  
appropriate authorization                          适当的授权 zDBm^ s  
appropriateness of audit evidence                    审计证据的适当性 4b+_|kYb  
approval                                    批准，核准 *to#ZMR;!  
assertion                                    (会计报表上的)认定；确认 0$i\/W+  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 +Ht(_+To1  
asset                                                 资产，财产 )=cJW(nfP  
asset restructuring                             资产重组 b81cq,  
assignment of duties                                 职责的划分 pq%inSY  
assistant                                     助理，助理人员 8K@e8p( y  
associated company                                 联属公司，联营公司 qoZe<jW (  
association                                        联合，结合；协会，社团 8g=];@z  
assumption                                       假设，假定 fm$Qd^E|e  
at a given date                                         在某一特定时日 #=72/[  
attestation                                         鉴证，公证 3v&Shb?xb;  
attestation service                             鉴证服务 Z{gDE o)  
audit adjustment                                审计调整 S~W;Ld<>fB  
audit areas                                        审计领域 KO/#
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audit conclusion                                审计结论 P~V ^Efz{  
audit effectiveness                             审计效果 '$VP\Gj.  
audit efficiency                                  审计效率 }rnu:7  
audit engagement letter                      审计业务约定书 \mZB*k)+  
audit evidence                                          审计证据 Nrq/Pkmy  
audit fee                                    审计费 ><$V:nsEO  
audit files                                          审计档案 #bCUI*N"P  
audit findings                                     审计中发现的事项 NZlCn:"  
audit implementation stage                        审计实施阶段 0b<Qs88yd>  
audit mark                                        审计标识 ~+,ZD)AKi4  
audit materiality                                 审计重要性 DHbS=Iih  
audit method                                     审计方法
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audit objective                                         审计目标，审计目的 <dAxB$16sT  
audit of financial statements                      会计报表审计，财务报表审计 ^5)=)xVF  
audit opinion                                     审计意见 WEoD?GLS8  
audit period                                      被审计期间，被审计年度 4sfq,shRq  
audit plan                                          审计计划 "yl6WG#J  
audit planning                                    编制审计计划，制定审计计划，审计计划 CtUAbR  
audit planning stage                                  审计计划阶段 +:Nz_l  
audit procedure                                审计程序 e.Jaq^Gw|  
audit programme                               审计程序表，具体审计计划 }2^qM^,0  
audit report                                       审计报告 FbH@qHSH  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 ulk/I-y  
audit report with a qualified opinion                 有保留意见的审计报告 3 lKs>HE0  
audit report with an adverse opinion                否定意见的审计报告 @:@5BCs<  
audit report with dual dates                      双重日期审计报告 )TBm?VMe  
audit reporting stage                                 审计报告阶段 l\!`ZhM,  
audit responsibility                                   审计责任 e;LC \*dG  
audit results                                      审计结果
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audit risk                                          审计风险 @i#=1)Ze  
audit sampling                                          审计抽样 xg
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audit sampling techniques                         审计抽样方法，审计抽样技术 LoSrXK~0~J  
audit strategies                                  审计策略 yr*~?\  
audit summary                                         审计总结，审计小结 W"\+jHF"  
audit team                                         审计小组 muDOY
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audit test                                    审计测试 |QQ(1#d  
audit trail                                          审计轨迹 /(9.Fqe(  
audit work                                        审计工作 C0khG9,BL  
audit working paper                                 审计工作底稿 ^f0-w`D  
audited financial statement                        审计会计报表，已审计财务报表 9j}Q~v\  
Auditing Guidelines (the～)                      审计规范指南 fp`m>} -  
auditing standards                             审计准则 p^ Z|$aZZ  
audit-oriented working paper                          (审计)业务类工作底稿 |h&okR+
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authorisation                                     授权 A+}O~,mxP8  
authorisation of transaction                       交易的授权 h A'>  
availability                                         可获得性 I]cZcx,<q  
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balance                                      余额；差额；平衡 6BZi4:PDx  
balance sheet                                    资产负债表 e@5w?QzW  
bank                                                 银行 jF(R;?,  
bank account                                    银行账户，银行户头 ;y)3/46S  
bank statement                                 银行对账单 :H]MMe  
barter transaction                              易货交易，以物换物交易 F^lau f  
basis of audit                                    审计依据 |o^mg9  
basis of preparation                                (会计报表的)编制基础 +:/.\ 3v71  
book of account                               账目，账簿 0LTsWCUQ6e  
borrowing                                         借款，贷款，借债 AbQnx%$u  
branch                                              分支，分支机构，分店 jN(c`Gb  
brought forward                                (账户余额等的)承上年，承上期，承上页 9lkl-b6xG  
budget                                              预算 #%/Jr 52<  
building                                      建筑物；大楼 HIvSh6|0p  
business conditions                                  业务情况，经营情况 ^rGuyW#  
business licence                               (企业等的)营业执照 LaL{ ^wP  
business relation                                业务关系 =tX"aCW~  
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