[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 G uQ=gN  
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审计词汇英汉对照 ,Uhb  
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ability to continue as a going concern               持续经营能力 10!wqyj&  
acceptability                                     可接受性，可接受程度 `K~AhlJUQ  
acceptable level of detection risk                     检查风险的可接受水平 &`0/CV  
acceptance of engagement                       接受委托 ?;/^Ya1;Z  
accepting the engagement for the first time              首次接受委托 ^ V$Ajt  
access to asset                                         对资产的接触 ,1OyN]
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according to                                     根据，依据，依照 w}Uhd,  
account balance                                账户余额 l7#yZ*<v  
account for                                       对……进行会计处理，核算；解释 ,C%eBna4Iq  
accounting                                        会计，会计学 m<FOu<y  
accounting advisory serve                        会计咨询服务 J]f3CU,<N  
accounting firm                                 会计师事务所 N_:qRpp6i  
accounting information                      会计信息，会计资料 tyaA\F57  
accounting period                             会计期间 w2_bd7Wp<  
accounting policies                                   会计政策 oF(Lji?m  
accounting professional bodies                 会计职业组织，会计职业团体 w?kJ+lmOQy  
accounting records                                   会计记录 m3Il3ZY.  
accounting responsibility                           会计责任 L|bwZ,M=}?  
accounting service                             会计服务 V,rq0xW  
accounting standards                                会计准则 4jD2FFG- G  
Accounting Standards for Business Enterprises       企业会计准则 5waKI?4F  
accounting system                             会计系统 Xp0F [>h  
accounting treatment                                会计处理 S26MDLk`R3  
accuracy                                    准确性，精确性 Y"A/^]   
additional audit procedures                      追加审计程序 ,^# yo6-  
addressee                                         收件人，收信人 ,U(1NK8o  
Administration of State-owned Assets  (the～)     国有资产管理局 S[WG$  
administrative laws and regulations                 行政法规
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adverse impact                                 不利影响，负面影响 [1.+HyJ}  
adverse opinion                                反对意见 "*G.EiLq  
advisory group                                  咨询组，顾问组 >jD[X5Y  
agency fee                                        代理费，代理费用 /cU<hApK  
aggregate                                          总计，合计为…… 6k#Jpmmr  
alternation of document and record                 变造文件和记录 M|:UwqV>  
alternative audit procedures                      替代审计程序，备选审计程序 |4'Y/re  
amend                                              修改，修订 YnLErJ  
amortisation                                      摊销 pb~pN  
analytical capacity                             分析能力 [jmd   
analytical procedures                               分析性程序 As>_J=8} 3  
annual financial statements                        年度会计报表，年度财务报表 c y8;@[#9  
appendix                                          附录，附表 / X1 x  
applicable                                         适用的 B(M6@1m_  
applicable laws and regulations                 适用的法规 lok=  
application systems                                  应用系统 _%QhOY5tv"  
apply consistently                              一贯地执行，一贯地实施 +SwR+H)?  
appropriate                                       适当的，合适的； 9-MUX^?u  
征用，挪用 i':C)7  
appropriate authorization                          适当的授权 720DV+o  
appropriateness of audit evidence                    审计证据的适当性 o"*AtGR+"  
approval                                    批准，核准 e=.]F *:J  
assertion                                    (会计报表上的)认定；确认 >
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assessed level of control risk                           对控制风险的评估，控制风险的评估水平 6i}iAP|0  
asset                                                 资产，财产 -\C!I
 
asset restructuring                             资产重组 EY tQw(!Q  
assignment of duties                                 职责的划分 qT+%;(  
assistant                                     助理，助理人员 MG.` r{5  
associated company                                 联属公司，联营公司 )==Jfn y  
association                                        联合，结合；协会，社团 WYr/oRO  
assumption                                       假设，假定 aTt12Sc  
at a given date                                         在某一特定时日 ;3@cy|\:  
attestation                                         鉴证，公证 ?"g!  
attestation service                             鉴证服务 =zz~kon9  
audit adjustment                                审计调整 >D4#y  
audit areas                                        审计领域 k?,1x
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audit conclusion                                审计结论 &G-!qxe  
audit effectiveness                             审计效果 Ft
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audit efficiency                                  审计效率 >6?__v]9G  
audit engagement letter                      审计业务约定书 2 O%`G+\)  
audit evidence                                          审计证据 -PfX0y9n  
audit fee                                    审计费 aeD;5VV  
audit files                                          审计档案 K57&y
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audit findings                                     审计中发现的事项 .nVa[B|.  
audit implementation stage                        审计实施阶段 Fx2bwut.K  
audit mark                                        审计标识 P09;ng67  
audit materiality                                 审计重要性 5rU[Tir  
audit method                                     审计方法 Sn|BlXrey  
audit objective                                         审计目标，审计目的 "/wyZ  
audit of financial statements                      会计报表审计，财务报表审计 |AozR ~  
audit opinion                                     审计意见 ,=[?y
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audit period                                      被审计期间，被审计年度 H*r)Z90  
audit plan                                          审计计划 ;'cN<x)%|  
audit planning                                    编制审计计划，制定审计计划，审计计划 9J2NH|]c  
audit planning stage                                  审计计划阶段 BW$"`T@c6~  
audit procedure                                审计程序 :0Rx#%u}#  
audit programme                               审计程序表，具体审计计划 j3{D^|0bP  
audit report                                       审计报告 s*-n^o-  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 !]=d-RGNe  
audit report with a qualified opinion                 有保留意见的审计报告 QD0"rxZJ  
audit report with an adverse opinion                否定意见的审计报告 )!P)U(*v  
audit report with dual dates                      双重日期审计报告 ~ Q.7VDz  
audit reporting stage                                 审计报告阶段 UdpF@Q  
audit responsibility                                   审计责任 oY933i@l)P  
audit results                                      审计结果 f}9zgWU  
audit risk                                          审计风险 x$6^R q>2  
audit sampling                                          审计抽样 F9,DrB,B{  
audit sampling techniques                         审计抽样方法，审计抽样技术 |Uc_G13Y{D  
audit strategies                                  审计策略 '/^qJ7eb  
audit summary                                         审计总结，审计小结 J1C3&t}   
audit team                                         审计小组 sT}.v*  
audit test                                    审计测试 e,W%uH>X  
audit trail                                          审计轨迹 OCBg R4I  
audit work                                        审计工作 d?A 0MKnl  
audit working paper                                 审计工作底稿 +JjW_Rl?=V  
audited financial statement                        审计会计报表，已审计财务报表 *U&0<{|T  
Auditing Guidelines (the～)                      审计规范指南 =8AO:  
auditing standards                             审计准则 TQpfQ  
audit-oriented working paper                          (审计)业务类工作底稿 p@xf^[50k  
authorisation                                     授权 \LR~r%(rM  
authorisation of transaction                       交易的授权 |$8~?7Jv  
availability                                         可获得性 n<O}hM ZT  
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balance                                      余额；差额；平衡 a_f
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balance sheet                                    资产负债表 PgtJ3oq[}  
bank                                                 银行 gQ Fjr_IS#  
bank account                                    银行账户，银行户头 [q?<Qe  
bank statement                                 银行对账单 9K{%vK  
barter transaction                              易货交易，以物换物交易 e2s]{obf  
basis of audit                                    审计依据 +6HVhoxU#  
basis of preparation                                (会计报表的)编制基础 ?!A7rb/tj  
book of account                               账目，账簿 BJ$9vbhZN  
borrowing                                         借款，贷款，借债 gQWa24  
branch                                              分支，分支机构，分店 HN=V"a  
brought forward                                (账户余额等的)承上年，承上期，承上页 a, k'Vk{  
budget                                              预算 Wh+{mvu#  
building                                      建筑物；大楼 xS4w5i2  
business conditions                                  业务情况，经营情况 n}F&1Z  
business licence                               (企业等的)营业执照 Mm.
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business relation                                业务关系 x@P y>f2  
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