[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 @D.]PZf  
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审计词汇英汉对照 fneg[K  
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ability to continue as a going concern               持续经营能力 G$\2@RT9[  
acceptability                                     可接受性，可接受程度 5gpqN)|)[  
acceptable level of detection risk                     检查风险的可接受水平 F">>,Oc)U"  
acceptance of engagement                       接受委托 cE x$cZRMI  
accepting the engagement for the first time              首次接受委托 #UN(R  
access to asset                                         对资产的接触 F
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according to                                     根据，依据，依照 {V& 2k9*  
account balance                                账户余额 >-0b@ +j  
account for                                       对……进行会计处理，核算；解释
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accounting                                        会计，会计学 $"Oy }  
accounting advisory serve                        会计咨询服务 \Fh k>  
accounting firm                                 会计师事务所 Uk5O9D0 He  
accounting information                      会计信息，会计资料 9g" 1WZ!  
accounting period                             会计期间 [,_M@g3  
accounting policies                                   会计政策 U:]b
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accounting professional bodies                 会计职业组织，会计职业团体 1\d$2N"  
accounting records                                   会计记录 v2<roG6.V  
accounting responsibility                           会计责任 l'~]8Wo 1  
accounting service                             会计服务 )Qve[O  
accounting standards                                会计准则 Ty]/F+{  
Accounting Standards for Business Enterprises       企业会计准则 &k3'UN!&Ix  
accounting system                             会计系统 5 Vm  |/  
accounting treatment                                会计处理 +N Rn>1]  
accuracy                                    准确性，精确性 SM:SxhrGt  
additional audit procedures                      追加审计程序 ZIAiVq2)  
addressee                                         收件人，收信人 \~xOdqF/  
Administration of State-owned Assets  (the～)     国有资产管理局 \K 01F  
administrative laws and regulations                 行政法规 sV7dgvVd  
adverse impact                                 不利影响，负面影响 D5X;hd  
adverse opinion                                反对意见 Fi{~UOZg  
advisory group                                  咨询组，顾问组 ?V_Qa0k  
agency fee                                        代理费，代理费用 x
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aggregate                                          总计，合计为…… Mj$d
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alternation of document and record                 变造文件和记录 &/lJ7=Nq  
alternative audit procedures                      替代审计程序，备选审计程序 _t:cDXj  
amend                                              修改，修订 &?3?8Q\  
amortisation                                      摊销 ypXKw7f(  
analytical capacity                             分析能力 |7Z,z0 ?V  
analytical procedures                               分析性程序 
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annual financial statements                        年度会计报表，年度财务报表 amf=uysr  
appendix                                          附录，附表 x_Ki5~w5  
applicable                                         适用的 =K2Dxu_:  
applicable laws and regulations                 适用的法规 v8Ncquv  
application systems                                  应用系统 S=lA^#'UdX  
apply consistently                              一贯地执行，一贯地实施 d
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appropriate                                       适当的，合适的； a34'
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征用，挪用 yz-IZt(  
appropriate authorization                          适当的授权 !)tXN=(1a  
appropriateness of audit evidence                    审计证据的适当性 my")/e  
approval                                    批准，核准 ;?;D(%L  
assertion                                    (会计报表上的)认定；确认 > 3JU  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 H<`[,t  
asset                                                 资产，财产 O#A1)~  
asset restructuring                             资产重组 bWv6gOPR3  
assignment of duties                                 职责的划分 8aG Z% UI  
assistant                                     助理，助理人员 :^kP?  
associated company                                 联属公司，联营公司 xy$FS0u  
association                                        联合，结合；协会，社团 SPsq][5eR  
assumption                                       假设，假定 '2]u{rr~+  
at a given date                                         在某一特定时日 {549&]/o  
attestation                                         鉴证，公证 y{ 90A  
attestation service                             鉴证服务 c}mJ6Pt  
audit adjustment                                审计调整 MCQ>BP  
audit areas                                        审计领域 d8M"vd  
audit conclusion                                审计结论 I(Nsm3L  
audit effectiveness                             审计效果 %e7{ke}r  
audit efficiency                                  审计效率 uYL6g:]+ZC  
audit engagement letter                      审计业务约定书 # `a-b<uz  
audit evidence                                          审计证据 Hi|2z5=V  
audit fee                                    审计费 #2DH_P  
audit files                                          审计档案 wRPBJ-C)  
audit findings                                     审计中发现的事项 Xkl^!,  
audit implementation stage                        审计实施阶段 |f8by\Q86=  
audit mark                                        审计标识 p"H8;fPA0  
audit materiality                                 审计重要性 '*>LZo4  
audit method                                     审计方法 mkBQX  
audit objective                                         审计目标，审计目的 =[{Pw8['  
audit of financial statements                      会计报表审计，财务报表审计 kRiWNEw  
audit opinion                                     审计意见 SX^fh
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audit period                                      被审计期间，被审计年度 1`O`!plD+  
audit plan                                          审计计划 [tMf KO  
audit planning                                    编制审计计划，制定审计计划，审计计划 o 9wg<LP  
audit planning stage                                  审计计划阶段 yN3Tk}{V  
audit procedure                                审计程序 d?N"NqaN  
audit programme                               审计程序表，具体审计计划 ![Ip)X OG  
audit report                                       审计报告 `N(.10~  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 T|.Q81.NE  
audit report with a qualified opinion                 有保留意见的审计报告 3!Qt
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audit report with an adverse opinion                否定意见的审计报告 (dMFYL>YP  
audit report with dual dates                      双重日期审计报告 #EHBS~^  
audit reporting stage                                 审计报告阶段 YGWb!|Z$  
audit responsibility                                   审计责任 Qb|w\xT^Y  
audit results                                      审计结果 <Dm6CH  
audit risk                                          审计风险 {'DP/]nK  
audit sampling                                          审计抽样 =V5.c+  
audit sampling techniques                         审计抽样方法，审计抽样技术 :VN<,1s9p^  
audit strategies                                  审计策略 m9G,%]4|  
audit summary                                         审计总结，审计小结 K+v 250J$-  
audit team                                         审计小组 2)j\Lg_M  
audit test                                    审计测试 b V9Z[[\  
audit trail                                          审计轨迹 R8'yQ#FVy  
audit work                                        审计工作 Km,tfM5j  
audit working paper                                 审计工作底稿 f{AgKW9"  
audited financial statement                        审计会计报表，已审计财务报表 M8[YW|VkP  
Auditing Guidelines (the～)                      审计规范指南 J+IW  
auditing standards                             审计准则 ~7 `x9MUc  
audit-oriented working paper                          (审计)业务类工作底稿 J$e.$ah;  
authorisation                                     授权 w|L~+   
authorisation of transaction                       交易的授权 On'3K+(_  
availability                                         可获得性 ~5!ukGK_  
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balance                                      余额；差额；平衡 ,6M-xSDs  
balance sheet                                    资产负债表 s`#hk^{  
bank                                                 银行 raqLXO!j  
bank account                                    银行账户，银行户头 :W1,s53  
bank statement                                 银行对账单 0'py7  
barter transaction                              易货交易，以物换物交易 zl: u@!'  
basis of audit                                    审计依据 {Y0I A97,  
basis of preparation                                (会计报表的)编制基础 QK?5)[ J  
book of account                               账目，账簿 mlVv3mVyR<  
borrowing                                         借款，贷款，借债 dlT\VWMha(  
branch                                              分支，分支机构，分店 tjd"05"@:  
brought forward                                (账户余额等的)承上年，承上期，承上页 4|2$b:t  
budget                                              预算 Q}=RG//0*  
building                                      建筑物；大楼 rq F PUp  
business conditions                                  业务情况，经营情况 /6q/`vx @  
business licence                               (企业等的)营业执照 tLvli>y@  
business relation                                业务关系 /ruf1?\,R  
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