[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 0#TL$?=|  
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审计词汇英汉对照 KJyCfMH&:@  
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ability to continue as a going concern               持续经营能力 M *w{Pj U  
acceptability                                     可接受性，可接受程度 g(i6Uj~)  
acceptable level of detection risk                     检查风险的可接受水平 (y; 6H  
acceptance of engagement                       接受委托 ,&@GxiU  
accepting the engagement for the first time              首次接受委托 bDl#806PL  
access to asset                                         对资产的接触 BhDg\oxZ  
according to                                     根据，依据，依照 &G_#=t&  
account balance                                账户余额 #b*4v&<  
account for                                       对……进行会计处理，核算；解释 P]n0L4c  
accounting                                        会计，会计学 )e5=<'f1  
accounting advisory serve                        会计咨询服务 >x*[izr/K  
accounting firm                                 会计师事务所  &ox  
accounting information                      会计信息，会计资料 Mrgj*|  
accounting period                             会计期间 (/$-2.@  
accounting policies                                   会计政策 rP]|`*B  
accounting professional bodies                 会计职业组织，会计职业团体  ^cw9Yjh6  
accounting records                                   会计记录 Hre&a!U  
accounting responsibility                           会计责任 \azMF}mb  
accounting service                             会计服务 OF`J{`{r  
accounting standards                                会计准则 KwHN c\\  
Accounting Standards for Business Enterprises       企业会计准则 3}s]F/e  
accounting system                             会计系统 G@Z%[YN
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accounting treatment                                会计处理 :@jctH~  
accuracy                                    准确性，精确性 94&t0j_  
additional audit procedures                      追加审计程序 v)*MgfS  
addressee                                         收件人，收信人 Pa0W|q#?X  
Administration of State-owned Assets  (the～)     国有资产管理局 F-zIzzb&O  
administrative laws and regulations                 行政法规 >k`qPpf&  
adverse impact                                 不利影响，负面影响 (N&i4O-I  
adverse opinion                                反对意见 &,<,!j)Jr  
advisory group                                  咨询组，顾问组 GdUsv  
agency fee                                        代理费，代理费用 qdZ ^D  
aggregate                                          总计，合计为…… $"NH{%95}  
alternation of document and record                 变造文件和记录 er24}G8  
alternative audit procedures                      替代审计程序，备选审计程序 3'x>$5W  
amend                                              修改，修订 :(ql=+vDb4  
amortisation                                      摊销 PcA^ jBgGl  
analytical capacity                             分析能力 @2. :fK  
analytical procedures                               分析性程序 v`
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annual financial statements                        年度会计报表，年度财务报表 ;b65s9n^b  
appendix                                          附录，附表 `},:dDHI  
applicable                                         适用的 {1Cnrjw  
applicable laws and regulations                 适用的法规 {+#{Cha  
application systems                                  应用系统 I,#E`)  
apply consistently                              一贯地执行，一贯地实施 @yb'h`f]  
appropriate                                       适当的，合适的； 2;T?ry7  
征用，挪用 >b"@{MZ@t  
appropriate authorization                          适当的授权 =(hBgNH  
appropriateness of audit evidence                    审计证据的适当性 l(rm0_  
approval                                    批准，核准 #!z-)[S.+  
assertion                                    (会计报表上的)认定；确认 y "+'4:_  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 kJ"rRsK  
asset                                                 资产，财产 0~ nCT&V  
asset restructuring                             资产重组 Bj4c_YBte  
assignment of duties                                 职责的划分 p
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assistant                                     助理，助理人员 %t,42jQ9  
associated company                                 联属公司，联营公司 J?TCP%  
association                                        联合，结合；协会，社团 |DW^bv  
assumption                                       假设，假定 O,),0zcYF  
at a given date                                         在某一特定时日 ):hz/vZ  
attestation                                         鉴证，公证 5'f_~>1Wt  
attestation service                             鉴证服务 Pi=FnS  
audit adjustment                                审计调整 qspGNu  
audit areas                                        审计领域 G"&$7!6[Y  
audit conclusion                                审计结论 Txo{6nd/  
audit effectiveness                             审计效果 *A!M0TK?i,  
audit efficiency                                  审计效率 Gi-pi=#&cs  
audit engagement letter                      审计业务约定书 D3aX\ NGP  
audit evidence                                          审计证据 :_ i1gY)  
audit fee                                    审计费 }2S!;swg+  
audit files                                          审计档案 !bLCha\  
audit findings                                     审计中发现的事项 En7+fQ  
audit implementation stage                        审计实施阶段  U%r{{Q1  
audit mark                                        审计标识 ='D%c^;O8'  
audit materiality                                 审计重要性 8*&-u +@%  
audit method                                     审计方法 4w% hvJ  
audit objective                                         审计目标，审计目的  ::0
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audit of financial statements                      会计报表审计，财务报表审计 :CM-I_6  
audit opinion                                     审计意见 jA?[*HB  
audit period                                      被审计期间，被审计年度  dEXhn  
audit plan                                          审计计划 9Oj b~  
audit planning                                    编制审计计划，制定审计计划，审计计划 2u_=i$xW  
audit planning stage                                  审计计划阶段 W:n\,P  
audit procedure                                审计程序 i/ o  
audit programme                               审计程序表，具体审计计划 ?z M  
audit report                                       审计报告 *g}==o`  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 74 ptd,  
audit report with a qualified opinion                 有保留意见的审计报告 } -4p8Zt  
audit report with an adverse opinion                否定意见的审计报告 +Q_xY>ej  
audit report with dual dates                      双重日期审计报告 < q(i(%  
audit reporting stage                                 审计报告阶段 \4$Nx/@Q}  
audit responsibility                                   审计责任 "fNv(> -7s  
audit results                                      审计结果 *vBhd2H
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audit risk                                          审计风险 `::j\3B&Y-  
audit sampling                                          审计抽样 zQ<&[Tuwa  
audit sampling techniques                         审计抽样方法，审计抽样技术 u *iqwm.  
audit strategies                                  审计策略 1G`5FU  
audit summary                                         审计总结，审计小结 (AA@sN  
audit team                                         审计小组 9VaSCB  
audit test                                    审计测试 #|769=1  
audit trail                                          审计轨迹 4V@0L  
audit work                                        审计工作 tZ=|1lM  
audit working paper                                 审计工作底稿 YVRE9  
audited financial statement                        审计会计报表，已审计财务报表 >/.jB/q  
Auditing Guidelines (the～)                      审计规范指南 ,ag kV)H  
auditing standards                             审计准则 O+XQP!T  
audit-oriented working paper                          (审计)业务类工作底稿 HWoMzp5="3  
authorisation                                     授权 n$j B"1  
authorisation of transaction                       交易的授权 `$ bQ8$+Ci  
availability                                         可获得性 )I<VH+6  
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balance                                      余额；差额；平衡 ocW`sE?EED  
balance sheet                                    资产负债表 '%Oo1:wJ  
bank                                                 银行 ') F@em  
bank account                                    银行账户，银行户头 #9"lL1  
bank statement                                 银行对账单  KYccjX  
barter transaction                              易货交易，以物换物交易 YA8/TFu<_  
basis of audit                                    审计依据 P K?}hz  
basis of preparation                                (会计报表的)编制基础 ND9;%
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book of account                               账目，账簿 4byh,t  
borrowing                                         借款，贷款，借债 gcX  
branch                                              分支，分支机构，分店 Q4ii25]*  
brought forward                                (账户余额等的)承上年，承上期，承上页 5.0;xz}#y  
budget                                              预算 0x'Fi2=`  
building                                      建筑物；大楼 cEJ_z(\=hr  
business conditions                                  业务情况，经营情况 &n6 |L8  
business licence                               (企业等的)营业执照 _;(QMeR  
business relation                                业务关系 TKw>eGe  
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