[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 \e=@h !p  
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审计词汇英汉对照 gr2zt&Z4  
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ability to continue as a going concern               持续经营能力 'Gc6ZSLM  
acceptability                                     可接受性，可接受程度 wHY;Y-(ZT  
acceptable level of detection risk                     检查风险的可接受水平 J L Z  
acceptance of engagement                       接受委托  .58AXg  
accepting the engagement for the first time              首次接受委托 Cr[#D$::`  
access to asset                                         对资产的接触 V}JW@  
according to                                     根据，依据，依照 I|PiZ1]2Y  
account balance                                账户余额 ;w+A38N$J  
account for                                       对……进行会计处理，核算；解释 *&U9npN  
accounting                                        会计，会计学 <8y8^m`P9  
accounting advisory serve                        会计咨询服务 JRNyvG>j  
accounting firm                                 会计师事务所 z;3}GxE-si  
accounting information                      会计信息，会计资料 ce;9UBkOg2  
accounting period                             会计期间 "~Eo=R0 O  
accounting policies                                   会计政策 O+e8}Tmm  
accounting professional bodies                 会计职业组织，会计职业团体 ~<$8i}7  
accounting records                                   会计记录 \twlHj4  
accounting responsibility                           会计责任 :wF(([&4p!  
accounting service                             会计服务 5
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accounting standards                                会计准则 l >O]Cpt  
Accounting Standards for Business Enterprises       企业会计准则 dk.da&P  
accounting system                             会计系统 @4Y>)wn&;  
accounting treatment                                会计处理 :l7\7IT  
accuracy                                    准确性，精确性 !^N/n5eoz  
additional audit procedures                      追加审计程序 H(g&+Wcu=  
addressee                                         收件人，收信人 `=\G>#p<T  
Administration of State-owned Assets  (the～)     国有资产管理局 w|M?t{  
administrative laws and regulations                 行政法规 7i'vAOnw^  
adverse impact                                 不利影响，负面影响 ;;U2I5 M7  
adverse opinion                                反对意见 %d=-<EQ|&  
advisory group                                  咨询组，顾问组 ngNg1zV/q  
agency fee                                        代理费，代理费用 k!%HcU%J  
aggregate                                          总计，合计为…… N-NwGD{  
alternation of document and record                 变造文件和记录 P@Qo2zTh%  
alternative audit procedures                      替代审计程序，备选审计程序 Cf+O7Y`^  
amend                                              修改，修订 !k[zUti  
amortisation                                      摊销 7IvCMb&%R  
analytical capacity                             分析能力 Pjx9@i  
analytical procedures                               分析性程序 4o|~KX8Qz  
annual financial statements                        年度会计报表，年度财务报表 /bw-*  
appendix                                          附录，附表 5}By2Tx  
applicable                                         适用的 e;gf??8}  
applicable laws and regulations                 适用的法规 5Ut0I]h|z  
application systems                                  应用系统 H)4Rs~;{'g  
apply consistently                              一贯地执行，一贯地实施 (_W[~df 4  
appropriate                                       适当的，合适的； HP gMVp'  
征用，挪用 vWgh?h/ot  
appropriate authorization                          适当的授权 nbYaYL?&  
appropriateness of audit evidence                    审计证据的适当性 Y /wvn8~C  
approval                                    批准，核准 R8?A%yxf  
assertion                                    (会计报表上的)认定；确认 1.>`h:  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 Dg]i};
 
asset                                                 资产，财产 FTB"C[>  
asset restructuring                             资产重组 ;or> Sh7  
assignment of duties                                 职责的划分 XM)|v|  
assistant                                     助理，助理人员 LyQO
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associated company                                 联属公司，联营公司 -Z
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association                                        联合，结合；协会，社团 @emZwN"m  
assumption                                       假设，假定 z=u4&x|xA  
at a given date                                         在某一特定时日 =CJs&Qa2  
attestation                                         鉴证，公证 ;1y\!f3#V~  
attestation service                             鉴证服务 `C=p7%  
audit adjustment                                审计调整 H;Bj\-Pa  
audit areas                                        审计领域 +6>Pp[%  
audit conclusion                                审计结论 o3`Z@-.G  
audit effectiveness                             审计效果 2L\h+)  
audit efficiency                                  审计效率 O35f5Kz  
audit engagement letter                      审计业务约定书 A+dY~@*a  
audit evidence                                          审计证据 jrW7AT)\  
audit fee                                    审计费 Isi,Tl ^  
audit files                                          审计档案 bb<Vh2b>R  
audit findings                                     审计中发现的事项 g)"6|Z?D"  
audit implementation stage                        审计实施阶段 6jnRC*!?  
audit mark                                        审计标识 Cz(PjS  
audit materiality                                 审计重要性 !cq4+0{O;&  
audit method                                     审计方法 9V;m;sz  
audit objective                                         审计目标，审计目的 TX 87\W.  
audit of financial statements                      会计报表审计，财务报表审计 "C.$qk]  
audit opinion                                     审计意见 'z\F-Ttq  
audit period                                      被审计期间，被审计年度 ar{e<&Bny  
audit plan                                          审计计划 ?^7
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audit planning                                    编制审计计划，制定审计计划，审计计划 0|U<T#t8?  
audit planning stage                                  审计计划阶段 jXdn4m/O  
audit procedure                                审计程序 UC0 yrV  
audit programme                               审计程序表，具体审计计划 U]
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audit report                                       审计报告 4gZN~_AI<  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 m]%cNxS  
audit report with a qualified opinion                 有保留意见的审计报告
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audit report with an adverse opinion                否定意见的审计报告 Hnaq+ _]  
audit report with dual dates                      双重日期审计报告  Ne4A  
audit reporting stage                                 审计报告阶段 4SOj>(a#  
audit responsibility                                   审计责任 u|Ai<2b$  
audit results                                      审计结果 [IYs4Y5  
audit risk                                          审计风险 S}|ea2  
audit sampling                                          审计抽样 8=e\^Q+  
audit sampling techniques                         审计抽样方法，审计抽样技术 z4<h)hh"k6  
audit strategies                                  审计策略 BU)4g[4  
audit summary                                         审计总结，审计小结 Oll\T GXP!  
audit team                                         审计小组 v14[G@V~\  
audit test                                    审计测试 bv] ZUF0  
audit trail                                          审计轨迹 Z]6D0b  
audit work                                        审计工作 '3xSzsDn  
audit working paper                                 审计工作底稿 U-Iwda8v  
audited financial statement                        审计会计报表，已审计财务报表 $L&*0$[]Q  
Auditing Guidelines (the～)                      审计规范指南 X$xqu\t7  
auditing standards                             审计准则 $pD^O!I)?  
audit-oriented working paper                          (审计)业务类工作底稿 fGxa~Unx  
authorisation                                     授权 {4Isz-P  
authorisation of transaction                       交易的授权 Z<wg`  
availability                                         可获得性 }{ P}P}  
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balance                                      余额；差额；平衡 L2:C6Sc  
balance sheet                                    资产负债表 ik]UzB  
bank                                                 银行 2{%BQq>C  
bank account                                    银行账户，银行户头 #8(@a Y  
bank statement                                 银行对账单 3j3AI7c  
barter transaction                              易货交易，以物换物交易 vu1:8j  
basis of audit                                    审计依据 *s/F 4?*  
basis of preparation                                (会计报表的)编制基础 \t(/I=E8/  
book of account                               账目，账簿 R{WG>
c  
borrowing                                         借款，贷款，借债 )9*-Q%zc  
branch                                              分支，分支机构，分店 eC3ZK"oJ  
brought forward                                (账户余额等的)承上年，承上期，承上页 nqV7Db~  
budget                                              预算 %++q+pa  
building                                      建筑物；大楼 F!Uk`[L  
business conditions                                  业务情况，经营情况 rzex"}/ly  
business licence                               (企业等的)营业执照 r+U-l#Q  
business relation                                业务关系 c-3? D;  
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