[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 M*z~gOZ  
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审计词汇英汉对照 9S-Z&2L  
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ability to continue as a going concern               持续经营能力 ko Z  
acceptability                                     可接受性，可接受程度 vI2^tX9  
acceptable level of detection risk                     检查风险的可接受水平 crqpV F]1]  
acceptance of engagement                       接受委托 WX=Jl<  
accepting the engagement for the first time              首次接受委托 b?TO=~k,  
access to asset                                         对资产的接触 q<\ 
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according to                                     根据，依据，依照 N F2/B#q  
account balance                                账户余额 ]%|GmtqZs,  
account for                                       对……进行会计处理，核算；解释 J/\V%~ 1F  
accounting                                        会计，会计学 Av"R[)  
accounting advisory serve                        会计咨询服务 QrfG^GID  
accounting firm                                 会计师事务所 vY%d  
accounting information                      会计信息，会计资料 yHs-h   
accounting period                             会计期间 `wus\&
!W  
accounting policies                                   会计政策 2W/?q!t  
accounting professional bodies                 会计职业组织，会计职业团体 cc#gEm)3C  
accounting records                                   会计记录 ux_Mr
h'  
accounting responsibility                           会计责任 5"HVBfFk  
accounting service                             会计服务 4G$|Rx[{,  
accounting standards                                会计准则 2ggdWg7
z  
Accounting Standards for Business Enterprises       企业会计准则 IqC]!H0  
accounting system                             会计系统 )#.<]&P}  
accounting treatment                                会计处理 ?%`@ub$  
accuracy                                    准确性，精确性 )Z(TCJ~~!  
additional audit procedures                      追加审计程序 VG,u7A*Z#  
addressee                                         收件人，收信人 c/zJv*}x?  
Administration of State-owned Assets  (the～)     国有资产管理局 'f[T&o&L/  
administrative laws and regulations                 行政法规 q0$ !y!~  
adverse impact                                 不利影响，负面影响 Pm lx8@D  
adverse opinion                                反对意见 `|,`QqDQ  
advisory group                                  咨询组，顾问组 UG2nX3?  
agency fee                                        代理费，代理费用 >Y #t`6,!  
aggregate                                          总计，合计为…… c}y [[EX  
alternation of document and record                 变造文件和记录 {.QEc0-  
alternative audit procedures                      替代审计程序，备选审计程序 T2SP W@#Z3  
amend                                              修改，修订 v1%uxthW  
amortisation                                      摊销 R$[#+X!  
analytical capacity                             分析能力 D&}3$ 7>  
analytical procedures                               分析性程序 O>^C4c!  
annual financial statements                        年度会计报表，年度财务报表 31rx-D8o  
appendix                                          附录，附表 um4yF*3b9  
applicable                                         适用的 3jlh}t>$l  
applicable laws and regulations                 适用的法规 !
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application systems                                  应用系统 } w 5l  
apply consistently                              一贯地执行，一贯地实施 SILQ  
appropriate                                       适当的，合适的； b!sRk@LGZ  
征用，挪用 EGZb7:Y?  
appropriate authorization                          适当的授权 G`\f  
appropriateness of audit evidence                    审计证据的适当性 m9"n4a|:  
approval                                    批准，核准 >S'17D  
assertion                                    (会计报表上的)认定；确认 5]HS^II"  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 ]@uE#a:[  
asset                                                 资产，财产 0
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asset restructuring                             资产重组 jFA{+Yr1  
assignment of duties                                 职责的划分 E}sO[wNPf  
assistant                                     助理，助理人员 dHK`eS$sb  
associated company                                 联属公司，联营公司 JMH8MH*  
association                                        联合，结合；协会，社团 EmODBTu+  
assumption                                       假设，假定 u86"Y^d#  
at a given date                                         在某一特定时日 <Wp QbQM  
attestation                                         鉴证，公证 m|=H#  
attestation service                             鉴证服务 =,Dqqf  
audit adjustment                                审计调整 f}1&HI8r  
audit areas                                        审计领域 QNARkYY~|  
audit conclusion                                审计结论 UEozAY  
audit effectiveness                             审计效果 du)~kU>l  
audit efficiency                                  审计效率 h"_~7jq"  
audit engagement letter                      审计业务约定书 ?Rj~f{%g  
audit evidence                                          审计证据 Z\HX~*,6  
audit fee                                    审计费 :,J}z~I,lB  
audit files                                          审计档案 >y[oP!-|P  
audit findings                                     审计中发现的事项 u
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audit implementation stage                        审计实施阶段 Yc,7t Uz#  
audit mark                                        审计标识 UN zlN  
audit materiality                                 审计重要性 Q($Z%1S  
audit method                                     审计方法 :{oZ~<  
audit objective                                         审计目标，审计目的 i{ \%e  
audit of financial statements                      会计报表审计，财务报表审计 ^my].Qpt  
audit opinion                                     审计意见 _>9.v%5cs(  
audit period                                      被审计期间，被审计年度 r8,romE$  
audit plan                                          审计计划 7vABq(  
audit planning                                    编制审计计划，制定审计计划，审计计划 3:8{"md@2  
audit planning stage                                  审计计划阶段 Nk
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audit procedure                                审计程序 /)dFK~  
audit programme                               审计程序表，具体审计计划 ;$a@
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audit report                                       审计报告 ox%9Ph  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 h=(DX5:A  
audit report with a qualified opinion                 有保留意见的审计报告 5g9; +}X;  
audit report with an adverse opinion                否定意见的审计报告 I =1+h  
audit report with dual dates                      双重日期审计报告 "dI;  
audit reporting stage                                 审计报告阶段 :dLAs @z  
audit responsibility                                   审计责任 NMww>80  
audit results                                      审计结果 '3<fsK=  
audit risk                                          审计风险 Pv<24:ao  
audit sampling                                          审计抽样 7}vg.hmZ  
audit sampling techniques                         审计抽样方法，审计抽样技术  8HRmQ  
audit strategies                                  审计策略 (s{RnD  
audit summary                                         审计总结，审计小结 (ZY@$ ''  
audit team                                         审计小组 Ma+$g1
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audit test                                    审计测试 XK : 9r{r{  
audit trail                                          审计轨迹 40|,*wi  
audit work                                        审计工作 m+#iR}*1L  
audit working paper                                 审计工作底稿 qA!]E^0*Ke  
audited financial statement                        审计会计报表，已审计财务报表 jq+A-T}@  
Auditing Guidelines (the～)                      审计规范指南 ({NAMc*  
auditing standards                             审计准则 H)>@/"j;  
audit-oriented working paper                          (审计)业务类工作底稿 (sQr X{~  
authorisation                                     授权 _>v<(7  
authorisation of transaction                       交易的授权 fwBRWr9  
availability                                         可获得性 :_@JA0n  
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balance                                      余额；差额；平衡 i| ZceX/  
balance sheet                                    资产负债表 7{xh8#m  
bank                                                 银行 XXh6^@H=  
bank account                                    银行账户，银行户头 YS
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bank statement                                 银行对账单 :<Fe  
barter transaction                              易货交易，以物换物交易 *bxzCI7b  
basis of audit                                    审计依据 ,9P:Draxs`  
basis of preparation                                (会计报表的)编制基础 9JWa$iBH@  
book of account                               账目，账簿 @fa@s-wb  
borrowing                                         借款，贷款，借债 QjC22lW-  
branch                                              分支，分支机构，分店 #Jna6  
brought forward                                (账户余额等的)承上年，承上期，承上页 #^4,GLIM  
budget                                              预算 m~dC3}e8/?  
building                                      建筑物；大楼 0d3+0EN{  
business conditions                                  业务情况，经营情况 lt_']QqU  
business licence                               (企业等的)营业执照 ]r-C1bKD`  
business relation                                业务关系 EaWS. eK  
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