[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 uP+ j_is
 
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审计词汇英汉对照 ZE}m\|$  
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ability to continue as a going concern               持续经营能力 *23
  
acceptability                                     可接受性，可接受程度 NWoZDsu  
acceptable level of detection risk                     检查风险的可接受水平 B / Dj2  
acceptance of engagement                       接受委托 `_<AZ{&&  
accepting the engagement for the first time              首次接受委托 8mCr6$|
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access to asset                                         对资产的接触 [Q^kO;  
according to                                     根据，依据，依照 br' ~SXl  
account balance                                账户余额 C*c=@VAa  
account for                                       对……进行会计处理，核算；解释 e=2;z  
accounting                                        会计，会计学 y`(z_5ClT  
accounting advisory serve                        会计咨询服务 S3 x:]E:   
accounting firm                                 会计师事务所 .|iUDp6vz  
accounting information                      会计信息，会计资料 =8 tduB  
accounting period                             会计期间 }n:-nB4  
accounting policies                                   会计政策 - MBK/  
accounting professional bodies                 会计职业组织，会计职业团体 Ex@#!fz{%  
accounting records                                   会计记录 [r]USCq  
accounting responsibility                           会计责任 d628@~Ekn  
accounting service                             会计服务 9&2kuLp?P  
accounting standards                                会计准则 <(^-o4Cl  
Accounting Standards for Business Enterprises       企业会计准则 \Dt0 } ?;k  
accounting system                             会计系统 +<3tv&"  
accounting treatment                                会计处理 ?]P&3UU>0z  
accuracy                                    准确性，精确性 px-*uh<  
additional audit procedures                      追加审计程序 XP(q=Mw  
addressee                                         收件人，收信人 &/7GhZRt  
Administration of State-owned Assets  (the～)     国有资产管理局 Sfvi|kZX  
administrative laws and regulations                 行政法规 "CZ`hx1|^  
adverse impact                                 不利影响，负面影响 j"YJ1R-5  
adverse opinion                                反对意见 6\E |`  
advisory group                                  咨询组，顾问组 u |f h!-  
agency fee                                        代理费，代理费用 !XtbZ-  
aggregate                                          总计，合计为…… kB~:HQf  
alternation of document and record                 变造文件和记录 3$y]#
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alternative audit procedures                      替代审计程序，备选审计程序 sAnH\AFm  
amend                                              修改，修订 wS:323 !l$  
amortisation                                      摊销 f'#7i@Je  
analytical capacity                             分析能力 {8UBxFIM(  
analytical procedures                               分析性程序 ?rv+ydR/q  
annual financial statements                        年度会计报表，年度财务报表 $'&`k,a3|P  
appendix                                          附录，附表 KzM\+yC  
applicable                                         适用的 B!8]\D  
applicable laws and regulations                 适用的法规 \kg2pF[V  
application systems                                  应用系统 pf2$%lE  
apply consistently                              一贯地执行，一贯地实施 63k8j[$  
appropriate                                       适当的，合适的； ZN
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征用，挪用 A\:=p  
appropriate authorization                          适当的授权 ,q:6[~n  
appropriateness of audit evidence                    审计证据的适当性 QU4
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approval                                    批准，核准 9V P|a-  
assertion                                    (会计报表上的)认定；确认 52:oe1-8  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 ;APg!5X  
asset                                                 资产，财产 %n-LDn  
asset restructuring                             资产重组 S:t7U%  
assignment of duties                                 职责的划分 @B1rtw6  
assistant                                     助理，助理人员 <rCl  
associated company                                 联属公司，联营公司 #b{otc)  
association                                        联合，结合；协会，社团 P}aJvFlmP  
assumption                                       假设，假定 t(ZiQ<A  
at a given date                                         在某一特定时日 .j;My%)?p  
attestation                                         鉴证，公证 O CRx|  
attestation service                             鉴证服务
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audit adjustment                                审计调整 ,ciNoP*-~%  
audit areas                                        审计领域 ~(yh 0V  
audit conclusion                                审计结论 w|RG  
audit effectiveness                             审计效果 6?hv,^  
audit efficiency                                  审计效率 lffw7T~  
audit engagement letter                      审计业务约定书 n*-#VKK^  
audit evidence                                          审计证据 HPU7 `b4  
audit fee                                    审计费 H]}- U8}sp  
audit files                                          审计档案 wN*e6dOF  
audit findings                                     审计中发现的事项 tfdP#1E  
audit implementation stage                        审计实施阶段 H:0-.a^ZS  
audit mark                                        审计标识 rl6vt*g  
audit materiality                                 审计重要性 [#14
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audit method                                     审计方法 Kj'm<]u  
audit objective                                         审计目标，审计目的 KsHovv-A  
audit of financial statements                      会计报表审计，财务报表审计 V{a7@_y  
audit opinion                                     审计意见 X1A;MA@0Ro  
audit period                                      被审计期间，被审计年度 Ar>Om!]=v  
audit plan                                          审计计划 A$^}zP'u0<  
audit planning                                    编制审计计划，制定审计计划，审计计划 }F@`A?k  
audit planning stage                                  审计计划阶段 &jg,8  
audit procedure                                审计程序 (}Gl'.>\M  
audit programme                               审计程序表，具体审计计划 fHwh6|  
audit report                                       审计报告 C#vh2'  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 W_M]fjL.  
audit report with a qualified opinion                 有保留意见的审计报告 3
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audit report with an adverse opinion                否定意见的审计报告 ( XE`,#  
audit report with dual dates                      双重日期审计报告 N*@bJ*0  
audit reporting stage                                 审计报告阶段 $`]<4I9d  
audit responsibility                                   审计责任 a0AI
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audit results                                      审计结果 /V3*[  
audit risk                                          审计风险 F\>`j  
audit sampling                                          审计抽样 lW7kBCsz#  
audit sampling techniques                         审计抽样方法，审计抽样技术 g#Yqw  
audit strategies                                  审计策略 lOZ.{0{f,  
audit summary                                         审计总结，审计小结 #%+IU  
audit team                                         审计小组 EB>laZy>  
audit test                                    审计测试 c) 1m4SB@  
audit trail                                          审计轨迹 'jmcS0f -  
audit work                                        审计工作 UpB7hA  
audit working paper                                 审计工作底稿 sPbtv[bC  
audited financial statement                        审计会计报表，已审计财务报表 S0"OU0`N  
Auditing Guidelines (the～)                      审计规范指南 T@k&YJ  
auditing standards                             审计准则 %OW[rbE.  
audit-oriented working paper                          (审计)业务类工作底稿 E{lq@it32p  
authorisation                                     授权 !fz`O>-mZ  
authorisation of transaction                       交易的授权 (&X"~:nm2  
availability                                         可获得性 ZXr]V'Q?  
B @NX^__sa  
balance                                      余额；差额；平衡 [[TB.'k  
balance sheet                                    资产负债表 \Z57UNI  
bank                                                 银行 B?TA S  
bank account                                    银行账户，银行户头 v*#Z{)r  
bank statement                                 银行对账单 !%5{jO1  
barter transaction                              易货交易，以物换物交易 >"ZTyrK  
basis of audit                                    审计依据 U>X06T  
basis of preparation                                (会计报表的)编制基础 62Jn8DwAT  
book of account                               账目，账簿 iiRK3m  
borrowing                                         借款，贷款，借债 :B"'49Q`  
branch                                              分支，分支机构，分店 y)/d-  
brought forward                                (账户余额等的)承上年，承上期，承上页 zSkM8LM2  
budget                                              预算 $aGK8%.O  
building                                      建筑物；大楼 |5g*pXu{  
business conditions                                  业务情况，经营情况 fpoH7Jd V  
business licence                               (企业等的)营业执照 {)F-US  
business relation                                业务关系 q9Fc0(&Vf  
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