[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 ,0.|P`|w  
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审计词汇英汉对照 ?KCxrzf  
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ability to continue as a going concern               持续经营能力 T7ki/hjRb  
acceptability                                     可接受性，可接受程度 ^^'[%ok  
acceptable level of detection risk                     检查风险的可接受水平 9kUV1?  
acceptance of engagement                       接受委托 j^rYFS w:Q  
accepting the engagement for the first time              首次接受委托 F[(6*/46x  
access to asset                                         对资产的接触 !rz)bd
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according to                                     根据，依据，依照 Kj=;>u  
account balance                                账户余额 j Pj2  
account for                                       对……进行会计处理，核算；解释 ?{n>EvLY  
accounting                                        会计，会计学 at=D&oy4"+  
accounting advisory serve                        会计咨询服务 +=Yk-nJ  
accounting firm                                 会计师事务所 :( +]b  
accounting information                      会计信息，会计资料 z6Fun  
accounting period                             会计期间 GU5W|bS  
accounting policies                                   会计政策 o;
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accounting professional bodies                 会计职业组织，会计职业团体 )2#vhMpdN  
accounting records                                   会计记录 *|@+rbjVC  
accounting responsibility                           会计责任 17|
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accounting service                             会计服务 Mo~ki"9.  
accounting standards                                会计准则 BZ2nDW*%  
Accounting Standards for Business Enterprises       企业会计准则 [Yn; G7cK  
accounting system                             会计系统 6/VNuQ_#  
accounting treatment                                会计处理 Cv0&prt  
accuracy                                    准确性，精确性 v?FhG b~1  
additional audit procedures                      追加审计程序 ws.?cCTpt  
addressee                                         收件人，收信人 #i@ACAgn;6  
Administration of State-owned Assets  (the～)     国有资产管理局 Ko@zk<~"[  
administrative laws and regulations                 行政法规 _jiQL66pY  
adverse impact                                 不利影响，负面影响 a (P^e)<  
adverse opinion                                反对意见 Tln9q0"W  
advisory group                                  咨询组，顾问组 VPdwSW[eM  
agency fee                                        代理费，代理费用 F [r|Y-c]  
aggregate                                          总计，合计为…… jGJ.P
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alternation of document and record                 变造文件和记录 S3b|wUf  
alternative audit procedures                      替代审计程序，备选审计程序  7N!tp,?  
amend                                              修改，修订 ,9F*96  
amortisation                                      摊销 r(pwOOx  
analytical capacity                             分析能力 :EYu 4Y  
analytical procedures                               分析性程序 Ii,~HH  
annual financial statements                        年度会计报表，年度财务报表 o?;F.W_  
appendix                                          附录，附表 |X,$?ZDap  
applicable                                         适用的 +SO2M|ru&  
applicable laws and regulations                 适用的法规 %3ou^mcj  
application systems                                  应用系统 0`V3s]%iu  
apply consistently                              一贯地执行，一贯地实施 @<
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appropriate                                       适当的，合适的； P\Ai|"=&]  
征用，挪用 ULV)0SB  
appropriate authorization                          适当的授权 44Q6vb?  
appropriateness of audit evidence                    审计证据的适当性 a|8|@,  
approval                                    批准，核准 >0kmRVd  
assertion                                    (会计报表上的)认定；确认 |if~i;VKL  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 B>{|'z?%>  
asset                                                 资产，财产 bELIRM9  
asset restructuring                             资产重组 '.=Wk^, Ua  
assignment of duties                                 职责的划分 lb-S0plw  
assistant                                     助理，助理人员 20$F$YYuk  
associated company                                 联属公司，联营公司 A Z]P+v  
association                                        联合，结合；协会，社团 V h Z=,m  
assumption                                       假设，假定 0m]~J_  
at a given date                                         在某一特定时日 x%_qJ]o  
attestation                                         鉴证，公证 e$ThSh\+(  
attestation service                             鉴证服务 pQk=x T  
audit adjustment                                审计调整 zJz82jMm  
audit areas                                        审计领域 hO5K
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audit conclusion                                审计结论 i7i|370  
audit effectiveness                             审计效果 $&ex\_W  
audit efficiency                                  审计效率 ERUs0na]  
audit engagement letter                      审计业务约定书 1M7\:te*  
audit evidence                                          审计证据 x>U1t!'  
audit fee                                    审计费 oq=?i%'>  
audit files                                          审计档案 MZ;"J82p  
audit findings                                     审计中发现的事项
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audit implementation stage                        审计实施阶段 fO[Rf_  
audit mark                                        审计标识 |h#D
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audit materiality                                 审计重要性 `G_(xN7O  
audit method                                     审计方法 _fVh%_oH1  
audit objective                                         审计目标，审计目的 $ /}:P  
audit of financial statements                      会计报表审计，财务报表审计 +io;K]C  
audit opinion                                     审计意见 +A]&AkTw  
audit period                                      被审计期间，被审计年度 1zh$IYrd  
audit plan                                          审计计划 E}xz7u   
audit planning                                    编制审计计划，制定审计计划，审计计划 H.jLGe>  
audit planning stage                                  审计计划阶段 t}5'(9  
audit procedure                                审计程序 ZAI1p+  
audit programme                               审计程序表，具体审计计划  1m&!l6Jk  
audit report                                       审计报告 *,O :>Z5I  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 Rel(bA-[N  
audit report with a qualified opinion                 有保留意见的审计报告 tqff8 4  
audit report with an adverse opinion                否定意见的审计报告 4]Un=?)I  
audit report with dual dates                      双重日期审计报告 )ZS:gD  
audit reporting stage                                 审计报告阶段 %Nwyx;>9^K  
audit responsibility                                   审计责任 EpFI
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audit results                                      审计结果 5W?yj>JR  
audit risk                                          审计风险 7bgnZ]r8t  
audit sampling                                          审计抽样 dAu^{1+2  
audit sampling techniques                         审计抽样方法，审计抽样技术 30sC4}   
audit strategies                                  审计策略 ^q4l4)8jX  
audit summary                                         审计总结，审计小结  ""25ay  
audit team                                         审计小组 :J=+;I(UI  
audit test                                    审计测试 &LCUoTzj  
audit trail                                          审计轨迹 0C7thl{Dms  
audit work                                        审计工作 t-v^-#  
audit working paper                                 审计工作底稿 _9}x
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audited financial statement                        审计会计报表，已审计财务报表 4FfwpO3,Ku  
Auditing Guidelines (the～)                      审计规范指南 U6/m_`nc  
auditing standards                             审计准则 [JX}1%NA  
audit-oriented working paper                          (审计)业务类工作底稿 0Zc*Yd H  
authorisation                                     授权 fl pXVtsQ  
authorisation of transaction                       交易的授权 K B`1%=  
availability                                         可获得性 oyKt({  
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balance                                      余额；差额；平衡 ~)!V8  
balance sheet                                    资产负债表 ?`vM#)  
bank                                                 银行 %0 ll4"  
bank account                                    银行账户，银行户头 MFc=B`/X  
bank statement                                 银行对账单 vSyi}5D  
barter transaction                              易货交易，以物换物交易 ,wry u|7"$  
basis of audit                                    审计依据 p%1xj2 ?nN  
basis of preparation                                (会计报表的)编制基础 eHF(,JI  
book of account                               账目，账簿 b6LC$"t0  
borrowing                                         借款，贷款，借债 g(@$uJ  
branch                                              分支，分支机构，分店 h 7(H%(^_  
brought forward                                (账户余额等的)承上年，承上期，承上页 buq *abON  
budget                                              预算 ^'C,WZt  
building                                      建筑物；大楼 [#STR=_f  
business conditions                                  业务情况，经营情况 !T#8N7J
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business licence                               (企业等的)营业执照 9sfB+]}h  
business relation                                业务关系 S`GXiwk  
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