[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 WytCc>oL  
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审计词汇英汉对照 Ytx+7OLe  
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ability to continue as a going concern               持续经营能力 5.[{PJ]bq  
acceptability                                     可接受性，可接受程度  cJ8F#t  
acceptable level of detection risk                     检查风险的可接受水平 !qcu-d5b  
acceptance of engagement                       接受委托 XU9=@y+|v  
accepting the engagement for the first time              首次接受委托 h;4g#|,  
access to asset                                         对资产的接触 X_'.@q<!CV  
according to                                     根据，依据，依照 k #*|-?  
account balance                                账户余额 SC2C%.%l`  
account for                                       对……进行会计处理，核算；解释 d<7J)zUm3  
accounting                                        会计，会计学 Lf0Hz")  
accounting advisory serve                        会计咨询服务 <YeF?$S}  
accounting firm                                 会计师事务所 `FJnR~d  
accounting information                      会计信息，会计资料 4E |6l  
accounting period                             会计期间 N^ D/}n  
accounting policies                                   会计政策 >>$IHz4Z"  
accounting professional bodies                 会计职业组织，会计职业团体 50DPzn  
accounting records                                   会计记录 q<yH!   
accounting responsibility                           会计责任 Jl]]nOBQ/  
accounting service                             会计服务 u=E?N:I~F  
accounting standards                                会计准则 ZHC sv]l  
Accounting Standards for Business Enterprises       企业会计准则 ImV54
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accounting system                             会计系统 AVyZ#`,  
accounting treatment                                会计处理 (J$ A  
accuracy                                    准确性，精确性 qz0v1057#  
additional audit procedures                      追加审计程序 R
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addressee                                         收件人，收信人 ;n;^f&;sJ  
Administration of State-owned Assets  (the～)     国有资产管理局 tt^ze|*&t  
administrative laws and regulations                 行政法规 ?J~JQe42  
adverse impact                                 不利影响，负面影响 GVl u4  
adverse opinion                                反对意见 4*+EUJ|  
advisory group                                  咨询组，顾问组 HQ s)T  
agency fee                                        代理费，代理费用 H~ZSw7!M8  
aggregate                                          总计，合计为…… DYWC]*  
alternation of document and record                 变造文件和记录 "q`%d_  
alternative audit procedures                      替代审计程序，备选审计程序 CD&m4^X5D  
amend                                              修改，修订 tl)}Be+Dt;  
amortisation                                      摊销 } )e`0)  
analytical capacity                             分析能力 EORRSP,$2  
analytical procedures                               分析性程序 r/4]b]n  
annual financial statements                        年度会计报表，年度财务报表 b}4/4Z.  
appendix                                          附录，附表 _#gsR"FZ$  
applicable                                         适用的 .u*].As=  
applicable laws and regulations                 适用的法规 gPwp [  
application systems                                  应用系统 WvJ?e  
apply consistently                              一贯地执行，一贯地实施 m@,>d_|-K-  
appropriate                                       适当的，合适的； epbp9[ `  
征用，挪用 {6n \532@  
appropriate authorization                          适当的授权 yhdG 93  
appropriateness of audit evidence                    审计证据的适当性 |f:d72{Qr  
approval                                    批准，核准 btF%}<o)  
assertion                                    (会计报表上的)认定；确认 [;=ky<K0E  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 Dgm%Ng  
asset                                                 资产，财产 V`M,d~:Pr"  
asset restructuring                             资产重组 {T.Vu]L80  
assignment of duties                                 职责的划分 ~1'468  
assistant                                     助理，助理人员 Qf|}%}%fp  
associated company                                 联属公司，联营公司 3kQ^f=Wd  
association                                        联合，结合；协会，社团 i/J NG  
assumption                                       假设，假定 .V3Dql@z"  
at a given date                                         在某一特定时日 7S2F^,w  
attestation                                         鉴证，公证 =Yj[MVn  
attestation service                             鉴证服务 NACY;XQ%  
audit adjustment                                审计调整 ]R{"=H'  
audit areas                                        审计领域 `fkrik  
audit conclusion                                审计结论 v,+ l xY  
audit effectiveness                             审计效果 mG~y8nUtp  
audit efficiency                                  审计效率 ]2%P``Yj  
audit engagement letter                      审计业务约定书 tTFoS[ V  
audit evidence                                          审计证据 8~)[d!'  
audit fee                                    审计费 ijqdZ+  
audit files                                          审计档案 R{o*O_qX  
audit findings                                     审计中发现的事项 0o| ,& K  
audit implementation stage                        审计实施阶段 $JB:rozE  
audit mark                                        审计标识 dO4#BDn"=  
audit materiality                                 审计重要性 b<(UmRxx3  
audit method                                     审计方法 ^X;Xti  
audit objective                                         审计目标，审计目的 b2=Q~=Wc  
audit of financial statements                      会计报表审计，财务报表审计 fJw=7t-t  
audit opinion                                     审计意见 4D8yb|o  
audit period                                      被审计期间，被审计年度 (I[h.\%  
audit plan                                          审计计划 g**%J Xo  
audit planning                                    编制审计计划，制定审计计划，审计计划 9H}iX0O  
audit planning stage                                  审计计划阶段 .&x?`pER  
audit procedure                                审计程序 W QLL[{mhS  
audit programme                               审计程序表，具体审计计划 gZEA;N:H%<  
audit report                                       审计报告 ?SOF n  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 UVCMB_T  
audit report with a qualified opinion                 有保留意见的审计报告 DYKV54\ue  
audit report with an adverse opinion                否定意见的审计报告 &#oZ>`Qu  
audit report with dual dates                      双重日期审计报告 9;Pu9s[q2  
audit reporting stage                                 审计报告阶段 /9+A97{  
audit responsibility                                   审计责任 :iQ^1S`pH  
audit results                                      审计结果 i)=89?8  
audit risk                                          审计风险 EOnp!]Y  
audit sampling                                          审计抽样 Y
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audit sampling techniques                         审计抽样方法，审计抽样技术 e=]oh$]  
audit strategies                                  审计策略 30(m-D$K>9  
audit summary                                         审计总结，审计小结 %c&Ah  
audit team                                         审计小组 9Oo*8wvGG  
audit test                                    审计测试 T3t~=b>&L  
audit trail                                          审计轨迹 x$5nLS2.  
audit work                                        审计工作 zj$_iB`9  
audit working paper                                 审计工作底稿 d+m6-4[_k  
audited financial statement                        审计会计报表，已审计财务报表 !:5`im;i  
Auditing Guidelines (the～)                      审计规范指南 0o=6A<#x  
auditing standards                             审计准则 e7bT%h9i  
audit-oriented working paper                          (审计)业务类工作底稿 R3{*v =ov  
authorisation                                     授权 KG-k$glD  
authorisation of transaction                       交易的授权 >uchF8)e|  
availability                                         可获得性 zsMw5
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B >.O*gv/_  
balance                                      余额；差额；平衡 kk/+Vx~  
balance sheet                                    资产负债表 ]~ #+b>  
bank                                                 银行 yrE,,N%I  
bank account                                    银行账户，银行户头 zA'gb'MmW  
bank statement                                 银行对账单 H7
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barter transaction                              易货交易，以物换物交易 cJHABdK-  
basis of audit                                    审计依据 x^#6>oOR  
basis of preparation                                (会计报表的)编制基础 PK2R
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book of account                               账目，账簿 {Ukc D+.Y  
borrowing                                         借款，贷款，借债 w7Pe  
branch                                              分支，分支机构，分店 e4?<GT  
brought forward                                (账户余额等的)承上年，承上期，承上页 FBE @pd  
budget                                              预算 #SK#k<&P  
building                                      建筑物；大楼 #{?m  
business conditions                                  业务情况，经营情况 FC~|&  
business licence                               (企业等的)营业执照 mp muziH  
business relation                                业务关系 cRjL3  
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