[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
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审计词汇英汉对照 2uEhOi0I  
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ability to continue as a going concern               持续经营能力 [g`,AmR\!  
acceptability                                     可接受性，可接受程度 jWSb5#Pw  
acceptable level of detection risk                     检查风险的可接受水平 +YuzpuxjJ  
acceptance of engagement                       接受委托 M!# AfIyB  
accepting the engagement for the first time              首次接受委托 $o"g73`3  
access to asset                                         对资产的接触 q1w|'V  
according to                                     根据，依据，依照 A4 5m)wQ  
account balance                                账户余额 9qre|AA  
account for                                       对……进行会计处理，核算；解释 |AC6sfA+  
accounting                                        会计，会计学 St2Q7K5s{  
accounting advisory serve                        会计咨询服务 ;:T9 IL  
accounting firm                                 会计师事务所 =LK}9ViH  
accounting information                      会计信息，会计资料 I-bF{  
accounting period                             会计期间 Z(`r-}f I  
accounting policies                                   会计政策 FQ!Oxlq,Q  
accounting professional bodies                 会计职业组织，会计职业团体 gB >pd?d  
accounting records                                   会计记录 r@yD8D \  
accounting responsibility                           会计责任 fnWsm4  
accounting service                             会计服务 *i@T!O(1)M  
accounting standards                                会计准则 P5Dk63z]  
Accounting Standards for Business Enterprises       企业会计准则 Oy%Im8.-A#  
accounting system                             会计系统 `s%QeAde  
accounting treatment                                会计处理 &XtRLtgS  
accuracy                                    准确性，精确性 as#J qE  
additional audit procedures                      追加审计程序 e3g_At\  
addressee                                         收件人，收信人 O_AGMW/2+  
Administration of State-owned Assets  (the～)     国有资产管理局 3nrqo<X  
administrative laws and regulations                 行政法规 FT(iX`YQ  
adverse impact                                 不利影响，负面影响 a,cC!   
adverse opinion                                反对意见 '?8Tx&}U8  
advisory group                                  咨询组，顾问组 np=kTJ  
agency fee                                        代理费，代理费用 `|?]CkP  
aggregate                                          总计，合计为…… )!sa)\E?  
alternation of document and record                 变造文件和记录 o:9$UV[  
alternative audit procedures                      替代审计程序，备选审计程序 K$ AB} Fvc  
amend                                              修改，修订 iadk H]w  
amortisation                                      摊销 Pin/qp&Fa8  
analytical capacity                             分析能力 (u9Zk~)F  
analytical procedures                               分析性程序 a_{6Qdl  
annual financial statements                        年度会计报表，年度财务报表 :,^>d3k  
appendix                                          附录，附表 |Euus5[  
applicable                                         适用的 CV3DMA  
applicable laws and regulations                 适用的法规 ="3,}qR  
application systems                                  应用系统 :Eo8v$W\RB  
apply consistently                              一贯地执行，一贯地实施 N
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appropriate                                       适当的，合适的； I7zn>^0}  
征用，挪用 >0T Za  
appropriate authorization                          适当的授权 t%$@fjz
 
appropriateness of audit evidence                    审计证据的适当性 KuXkI;63J>  
approval                                    批准，核准 )$_,?*f q:  
assertion                                    (会计报表上的)认定；确认 Jn#K0(FQ  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 `pm >'  
asset                                                 资产，财产 H;y}-=J+  
asset restructuring                             资产重组 F~R7~ZE  
assignment of duties                                 职责的划分 ^mfjn-=3  
assistant                                     助理，助理人员 "lrA%~3%[P  
associated company                                 联属公司，联营公司 PUCx]5  
association                                        联合，结合；协会，社团 Ag6uR(uI  
assumption                                       假设，假定 hy!6g n  
at a given date                                         在某一特定时日 F. T@)7  
attestation                                         鉴证，公证 no |Gq>Xp  
attestation service                             鉴证服务 j3P$@<  
audit adjustment                                审计调整 9^\hmpP@D  
audit areas                                        审计领域 z6cYC,  
audit conclusion                                审计结论 Y
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audit effectiveness                             审计效果 $20s] ywS  
audit efficiency                                  审计效率 q~O>a0f0  
audit engagement letter                      审计业务约定书 ]! )xr  
audit evidence                                          审计证据 P7r4ePtLk{  
audit fee                                    审计费 e8q4O|I_  
audit files                                          审计档案 'hI
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audit findings                                     审计中发现的事项 <+q$XL0  
audit implementation stage                        审计实施阶段 Nv3tt  
audit mark                                        审计标识 ?d
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audit materiality                                 审计重要性 x8
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audit method                                     审计方法 41}/w3Z4  
audit objective                                         审计目标，审计目的 vi|Zit  
audit of financial statements                      会计报表审计，财务报表审计 I4~^TrznRa  
audit opinion                                     审计意见 zt?H~0$LB  
audit period                                      被审计期间，被审计年度 yoU2AMH2D^  
audit plan                                          审计计划 choL%g}  
audit planning                                    编制审计计划，制定审计计划，审计计划 "teyi" U+  
audit planning stage                                  审计计划阶段 I.a0[E/,  
audit procedure                                审计程序 oyW00]ka  
audit programme                               审计程序表，具体审计计划 aTClw<6}  
audit report                                       审计报告 i|4_m  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 TPK@*9rI  
audit report with a qualified opinion                 有保留意见的审计报告 Nf5WQTa4  
audit report with an adverse opinion                否定意见的审计报告 q,@+^aZ  
audit report with dual dates                      双重日期审计报告 [#Fg\2bq_y  
audit reporting stage                                 审计报告阶段 85hQk+Bu4  
audit responsibility                                   审计责任 &k+*3.X  
audit results                                      审计结果 2d~LNy  
audit risk                                          审计风险 @d)LRw.I  
audit sampling                                          审计抽样 "kr,x3 =  
audit sampling techniques                         审计抽样方法，审计抽样技术 Pi){h~B>  
audit strategies                                  审计策略 q^]tyU!w  
audit summary                                         审计总结，审计小结 ?Pnx~m{%*  
audit team                                         审计小组 D$hQyhz'  
audit test                                    审计测试 )S Q('vwg  
audit trail                                          审计轨迹 _:%U_U  
audit work                                        审计工作 waQtr,m)  
audit working paper                                 审计工作底稿 PCZ]R  
audited financial statement                        审计会计报表，已审计财务报表 HlRAD|]\  
Auditing Guidelines (the～)                      审计规范指南 4=s9A  
auditing standards                             审计准则 ZpWu,1  
audit-oriented working paper                          (审计)业务类工作底稿 nsl*Dm"*F  
authorisation                                     授权 #TATqzA  
authorisation of transaction                       交易的授权 e?=elN  
availability                                         可获得性 ym
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balance                                      余额；差额；平衡 o&,Y<$!:VH  
balance sheet                                    资产负债表 5[<F_"x  
bank                                                 银行 W>:kq_g T  
bank account                                    银行账户，银行户头 nuxd S,  
bank statement                                 银行对账单 ~bGnq, .$  
barter transaction                              易货交易，以物换物交易 @G(xaU'u  
basis of audit                                    审计依据 HEpM4 xe$  
basis of preparation                                (会计报表的)编制基础 H pFb{  
book of account                               账目，账簿 xE1rxPuq)d  
borrowing                                         借款，贷款，借债 5m`[MBt2g  
branch                                              分支，分支机构，分店 T<M?PlED  
brought forward                                (账户余额等的)承上年，承上期，承上页 DB~MYOX~  
budget                                              预算 ls]H6z*q  
building                                      建筑物；大楼 E*^9|Y[  
business conditions                                  业务情况，经营情况 
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business licence                               (企业等的)营业执照 P}l#VJWp  
business relation                                业务关系 fkG##!  
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