[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 /V^sJ($V$~  
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审计词汇英汉对照 -p8e  
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ability to continue as a going concern               持续经营能力 +,_c/(P  
acceptability                                     可接受性，可接受程度 kwar}:`  
acceptable level of detection risk                     检查风险的可接受水平 GS%b=kc  
acceptance of engagement                       接受委托 sh6(z?KP  
accepting the engagement for the first time              首次接受委托 YIOR$  
access to asset                                         对资产的接触 ~@fR[sg<  
according to                                     根据，依据，依照 _^T}_  
account balance                                账户余额 Sdc*rpH"(  
account for                                       对……进行会计处理，核算；解释 `-O=>U5nH  
accounting                                        会计，会计学 _4R,Ej}  
accounting advisory serve                        会计咨询服务 .,mPdVof  
accounting firm                                 会计师事务所 wj%wp[KA$  
accounting information                      会计信息，会计资料 Y6VQ:glDT-  
accounting period                             会计期间 qG9qN.|dC  
accounting policies                                   会计政策 0Hcbkep9D  
accounting professional bodies                 会计职业组织，会计职业团体 &;v!oe   
accounting records                                   会计记录 -,GEv%6c  
accounting responsibility                           会计责任 E5{n?e  
accounting service                             会计服务 }1>atgq]w  
accounting standards                                会计准则 yWHne~!  
Accounting Standards for Business Enterprises       企业会计准则 F]5\YYXO  
accounting system                             会计系统 Jsn <,4DO8  
accounting treatment                                会计处理 Uu5C%9^s  
accuracy                                    准确性，精确性 .B$h2#i1  
additional audit procedures                      追加审计程序 c]v +  
addressee                                         收件人，收信人 },PBqWe  
Administration of State-owned Assets  (the～)     国有资产管理局 }ywi"k4>  
administrative laws and regulations                 行政法规 ;3UvkN  
adverse impact                                 不利影响，负面影响 oT->^4WY  
adverse opinion                                反对意见 g1qi\axm  
advisory group                                  咨询组，顾问组 Dh`=ydI5  
agency fee                                        代理费，代理费用 J@` 8(\(  
aggregate                                          总计，合计为…… x,1=D~L}  
alternation of document and record                 变造文件和记录 p7UTqKi  
alternative audit procedures                      替代审计程序，备选审计程序 _?b;0{93u  
amend                                              修改，修订 bp%S62Dj  
amortisation                                      摊销 AbZ:(+@cP  
analytical capacity                             分析能力 B] i:)   
analytical procedures                               分析性程序 *Sb2w*c>  
annual financial statements                        年度会计报表，年度财务报表 \)R-A '*U  
appendix                                          附录，附表 /f&By p  
applicable                                         适用的 (C\r&N  
applicable laws and regulations                 适用的法规 DV,DB\P$  
application systems                                  应用系统 vYzVY\   
apply consistently                              一贯地执行，一贯地实施 1S*P"8N}0h  
appropriate                                       适当的，合适的； xid:"y=_&  
征用，挪用 J wFned#T  
appropriate authorization                          适当的授权 8IJ-]wHIb  
appropriateness of audit evidence                    审计证据的适当性 o<J5!  
approval                                    批准，核准 oD,C<[(p  
assertion                                    (会计报表上的)认定；确认 >zR14VO`_|  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 5_aw.s>  
asset                                                 资产，财产 [q$e6JwAt  
asset restructuring                             资产重组 M=+M8M`Iy  
assignment of duties                                 职责的划分 [;@):28"  
assistant                                     助理，助理人员 f0FP9t3k  
associated company                                 联属公司，联营公司 (UcFNeo  
association                                        联合，结合；协会，社团 z8tl
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assumption                                       假设，假定 M.[wKGX(  
at a given date                                         在某一特定时日 +2y&B,L_Wh  
attestation                                         鉴证，公证 dXO=ZU/N  
attestation service                             鉴证服务 A'~#9@l<  
audit adjustment                                审计调整 u _X}-U  
audit areas                                        审计领域 WRM$DA  
audit conclusion                                审计结论 e YDUon  
audit effectiveness                             审计效果 y.ql#eQ,  
audit efficiency                                  审计效率 k_O-5{  
audit engagement letter                      审计业务约定书 m&cvU>lC  
audit evidence                                          审计证据 $WClpvVj  
audit fee                                    审计费 `Sx .|`x8  
audit files                                          审计档案 os_WYQ4>j  
audit findings                                     审计中发现的事项 `sxN!Jj?  
audit implementation stage                        审计实施阶段 V4
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audit mark                                        审计标识 ^$}/|d(  
audit materiality                                 审计重要性 2_N/wR#=&  
audit method                                     审计方法 HTN$ >QTI  
audit objective                                         审计目标，审计目的 :iEAUM  
audit of financial statements                      会计报表审计，财务报表审计 .FJ j  
audit opinion                                     审计意见 <S{7Ro  
audit period                                      被审计期间，被审计年度 Ge1duRGa  
audit plan                                          审计计划 %-r?=L  
audit planning                                    编制审计计划，制定审计计划，审计计划 D&f!( n  
audit planning stage                                  审计计划阶段 vG3M5G  
audit procedure                                审计程序 gi 5XP]z  
audit programme                               审计程序表，具体审计计划 |Q6h/"2  
audit report                                       审计报告 _G[6+g5|  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 ETg{yBsp  
audit report with a qualified opinion                 有保留意见的审计报告 "?[7#d])  
audit report with an adverse opinion                否定意见的审计报告 S[sr'ZW  
audit report with dual dates                      双重日期审计报告 ?cJA^W  
audit reporting stage                                 审计报告阶段 lfgtcR{l5  
audit responsibility                                   审计责任 FR(QFt!g  
audit results                                      审计结果 FSe5k5  
audit risk                                          审计风险 &~}@u[=ux  
audit sampling                                          审计抽样 )WclV~  
audit sampling techniques                         审计抽样方法，审计抽样技术 FNlx1U[  
audit strategies                                  审计策略 =G*z 53  
audit summary                                         审计总结，审计小结 }Q ;BQ2[  
audit team                                         审计小组 +9jivOmK  
audit test                                    审计测试 FXxN>\76.  
audit trail                                          审计轨迹 LGXZx}4@;  
audit work                                        审计工作 iAgOnk[  
audit working paper                                 审计工作底稿 Cg7)S[zl  
audited financial statement                        审计会计报表，已审计财务报表 @x*.5:[  
Auditing Guidelines (the～)                      审计规范指南 p$X
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auditing standards                             审计准则 1[px`%DR~  
audit-oriented working paper                          (审计)业务类工作底稿 IG&B2*  
authorisation                                     授权 Zg2]GJP
 
authorisation of transaction                       交易的授权 ;8uHRcdQ  
availability                                         可获得性 xjE7DCmA  
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balance                                      余额；差额；平衡 d&?F#$>7|  
balance sheet                                    资产负债表 !x6IV25  
bank                                                 银行 8,H~4Ce3  
bank account                                    银行账户，银行户头 7<vy;"wB  
bank statement                                 银行对账单 =CEHRny  
barter transaction                              易货交易，以物换物交易 1j+eD:d'  
basis of audit                                    审计依据 vv!Bo~L1,  
basis of preparation                                (会计报表的)编制基础 T"IW Jpc  
book of account                               账目，账簿 sc9]sIb  
borrowing                                         借款，贷款，借债 *s~i 2}  
branch                                              分支，分支机构，分店 i"<ZVw  
brought forward                                (账户余额等的)承上年，承上期，承上页 -GFwFkWm  
budget                                              预算 8'n#O>V@  
building                                      建筑物；大楼 -&$%|cyThQ  
business conditions                                  业务情况，经营情况 $.;iu2iyo  
business licence                               (企业等的)营业执照 m+p4Mc%u  
business relation                                业务关系 X&
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