[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 O6Y0XL  
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审计词汇英汉对照 !r-F>!~  
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ability to continue as a going concern               持续经营能力 mkpMfPt  
acceptability                                     可接受性，可接受程度 y{Q {'De  
acceptable level of detection risk                     检查风险的可接受水平 $cgcX  
acceptance of engagement                       接受委托 v[<T]1=LRC  
accepting the engagement for the first time              首次接受委托 ^zr`;cJ+c  
access to asset                                         对资产的接触 JXxwr)i  
according to                                     根据，依据，依照 ~J]qP#C  
account balance                                账户余额 qP ,E
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account for                                       对……进行会计处理，核算；解释 UF|p';oom  
accounting                                        会计，会计学 VU#7%ufu&  
accounting advisory serve                        会计咨询服务 vQ.R{!",>  
accounting firm                                 会计师事务所 - YBY[%jF>  
accounting information                      会计信息，会计资料 TA\vZGJ('  
accounting period                             会计期间 MK*r+xfSae  
accounting policies                                   会计政策 (k P9hcV  
accounting professional bodies                 会计职业组织，会计职业团体 xD7]C|8o  
accounting records                                   会计记录 +7a6*;\ y  
accounting responsibility                           会计责任 !IR6 ,A\  
accounting service                             会计服务 I=#$8l.*  
accounting standards                                会计准则 EX"yxZ~  
Accounting Standards for Business Enterprises       企业会计准则 4Tc~b3\!Y  
accounting system                             会计系统 N>E_%]Ch  
accounting treatment                                会计处理 i~72bMw sA  
accuracy                                    准确性，精确性 jWgX_//!  
additional audit procedures                      追加审计程序 Fzcwy V   
addressee                                         收件人，收信人 =MWHJ'3-/  
Administration of State-owned Assets  (the～)     国有资产管理局 }B^tL$k  
administrative laws and regulations                 行政法规 z9"U!A4  
adverse impact                                 不利影响，负面影响 iRBfx  
adverse opinion                                反对意见 ]@TCk8d$0  
advisory group                                  咨询组，顾问组 3U}%2ARo_  
agency fee                                        代理费，代理费用 xx $cnG  
aggregate                                          总计，合计为…… ig"L\ C"
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alternation of document and record                 变造文件和记录 ,)io5nZF  
alternative audit procedures                      替代审计程序，备选审计程序 d_CT$  
amend                                              修改，修订 MOC/KNb  
amortisation                                      摊销 R-14=|7a-  
analytical capacity                             分析能力 _dU\JD  
analytical procedures                               分析性程序 4z)]@:`}z  
annual financial statements                        年度会计报表，年度财务报表 ABkl%m6xf  
appendix                                          附录，附表 ipz5H*  
applicable                                         适用的 zeRyL3fnmb  
applicable laws and regulations                 适用的法规 }2oc#0  
application systems                                  应用系统 0"#HJ A44  
apply consistently                              一贯地执行，一贯地实施 vD4*&|8T#  
appropriate                                       适当的，合适的； Zd&S@Z  
征用，挪用 kT=8e;K  
appropriate authorization                          适当的授权 2zpr~cB=  
appropriateness of audit evidence                    审计证据的适当性 H
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approval                                    批准，核准 $Q0n  
assertion                                    (会计报表上的)认定；确认 2qp#N%  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 JS77M-Ac  
asset                                                 资产，财产 vSh `&w^*  
asset restructuring                             资产重组 =M-p/uB]  
assignment of duties                                 职责的划分 =c7;r] Ol  
assistant                                     助理，助理人员 L(\cHb9`  
associated company                                 联属公司，联营公司 \NC3'G:Ii  
association                                        联合，结合；协会，社团 u:EiwRW  
assumption                                       假设，假定 ^Dx&|UwiZa  
at a given date                                         在某一特定时日 ;}t(Wnu.  
attestation                                         鉴证，公证 >d6|^h'0  
attestation service                             鉴证服务 adw2x pj  
audit adjustment                                审计调整 $!Dpj N  
audit areas                                        审计领域 11lsf/IP  
audit conclusion                                审计结论 v,t:+ !8  
audit effectiveness                             审计效果 v0y(58Rz.  
audit efficiency                                  审计效率 Xr{v~bf  
audit engagement letter                      审计业务约定书 n`KY9[0 U=  
audit evidence                                          审计证据 |hQ;l|SWg  
audit fee                                    审计费 @|r{;'  
audit files                                          审计档案 hOeRd#AQK  
audit findings                                     审计中发现的事项 F!do~Z  
audit implementation stage                        审计实施阶段 Debv4Gr;^  
audit mark                                        审计标识
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audit materiality                                 审计重要性 gFh*eCo   
audit method                                     审计方法 &wX]_:?  
audit objective                                         审计目标，审计目的 m kexc~l  
audit of financial statements                      会计报表审计，财务报表审计 Wjc'*QCPl  
audit opinion                                     审计意见 %$mA03[MQ  
audit period                                      被审计期间，被审计年度 d'2A,B~_*  
audit plan                                          审计计划 DI%saw  
audit planning                                    编制审计计划，制定审计计划，审计计划 H>C=zo,oiC  
audit planning stage                                  审计计划阶段 \Cj B1]I  
audit procedure                                审计程序 o(HbGHIP  
audit programme                               审计程序表，具体审计计划 <QvOs@i*  
audit report                                       审计报告 P*o9a  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 t^L]/$q  
audit report with a qualified opinion                 有保留意见的审计报告 q*KAk{kR(v  
audit report with an adverse opinion                否定意见的审计报告 n*$ g]G$  
audit report with dual dates                      双重日期审计报告 He)%S]RLk  
audit reporting stage                                 审计报告阶段 BuwY3F\-O  
audit responsibility                                   审计责任 Ls%MGs9PI  
audit results                                      审计结果 #
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audit risk                                          审计风险 u4j5w  
audit sampling                                          审计抽样 Q20%"&Xp]  
audit sampling techniques                         审计抽样方法，审计抽样技术 6wxs1G  
audit strategies                                  审计策略 $u.z*b_yy  
audit summary                                         审计总结，审计小结 626r^c=  
audit team                                         审计小组 g5yJfRLxp  
audit test                                    审计测试 [
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audit trail                                          审计轨迹 kP"9&R`E  
audit work                                        审计工作 v:U-6W_)|  
audit working paper                                 审计工作底稿 HV .t6@\};  
audited financial statement                        审计会计报表，已审计财务报表 ]-q;4.  
Auditing Guidelines (the～)                      审计规范指南 xA
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auditing standards                             审计准则 `9 L>*  
audit-oriented working paper                          (审计)业务类工作底稿 SdWV3  
authorisation                                     授权 X
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authorisation of transaction                       交易的授权 o@Oqm>]SS  
availability                                         可获得性 ise-O 1'  
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balance                                      余额；差额；平衡 d5.4l&\u  
balance sheet                                    资产负债表 G?ZXWu.  
bank                                                 银行 J *yg&  
bank account                                    银行账户，银行户头 (?c-iKGc  
bank statement                                 银行对账单 ] @'!lhLi  
barter transaction                              易货交易，以物换物交易 q@qsp&0/  
basis of audit                                    审计依据  "#]$r  
basis of preparation                                (会计报表的)编制基础 [~^0gAlQC  
book of account                               账目，账簿 xmG<]WF>E  
borrowing                                         借款，贷款，借债 -%~4W?  
branch                                              分支，分支机构，分店 NgwbQ7)  
brought forward                                (账户余额等的)承上年，承上期，承上页 VnzZTGs  
budget                                              预算 RpK@?[4s  
building                                      建筑物；大楼 R2;  
business conditions                                  业务情况，经营情况 O}P`P'Y|'  
business licence                               (企业等的)营业执照 K P"+e:a%  
business relation                                业务关系 U17d>]ka  
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