[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 kdW$>Jqb  
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审计词汇英汉对照 nmWo:ox4;(  
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ability to continue as a going concern               持续经营能力 UNF@%O4_T  
acceptability                                     可接受性，可接受程度 J>dIEW%u  
acceptable level of detection risk                     检查风险的可接受水平 m'PU0x  
acceptance of engagement                       接受委托 i1JVvNMQ,  
accepting the engagement for the first time              首次接受委托 &\m=|S  
access to asset                                         对资产的接触 YwU[kr-i  
according to                                     根据，依据，依照 TMw6 EM  
account balance                                账户余额 ]9lR:V sw  
account for                                       对……进行会计处理，核算；解释 3k# h
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accounting                                        会计，会计学 i TLX=.M  
accounting advisory serve                        会计咨询服务 4'#?"I  
accounting firm                                 会计师事务所 |7)oX  
accounting information                      会计信息，会计资料 *b,4qMr  
accounting period                             会计期间 9,cMb)=0  
accounting policies                                   会计政策 qtlcY8!  
accounting professional bodies                 会计职业组织，会计职业团体 `6RR/~kP(  
accounting records                                   会计记录 dGG8k&  
accounting responsibility                           会计责任 a&!K5(  
accounting service                             会计服务 Id^)WEK4  
accounting standards                                会计准则 21sXCmYR,t  
Accounting Standards for Business Enterprises       企业会计准则 +[2ep"5H  
accounting system                             会计系统 Px?zih!6  
accounting treatment                                会计处理 $nqVE{ksV  
accuracy                                    准确性，精确性 FSD~Q&9&  
additional audit procedures                      追加审计程序 bc]SY =  
addressee                                         收件人，收信人 |crm{]7X  
Administration of State-owned Assets  (the～)     国有资产管理局 i)q8p  
administrative laws and regulations                 行政法规 \\P*w$c   
adverse impact                                 不利影响，负面影响
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adverse opinion                                反对意见 5kLz8n^z@@  
advisory group                                  咨询组，顾问组 ]XjL""EbC  
agency fee                                        代理费，代理费用 !rTkH4!_  
aggregate                                          总计，合计为…… p+ #]Jr  
alternation of document and record                 变造文件和记录 p8(Z{TSv  
alternative audit procedures                      替代审计程序，备选审计程序 g+]o=@  
amend                                              修改，修订 !,9;AMO -  
amortisation                                      摊销 L>&9+<-B  
analytical capacity                             分析能力 Mhu|S)hn  
analytical procedures                               分析性程序 gTb%c84  
annual financial statements                        年度会计报表，年度财务报表 x4XCR,-  
appendix                                          附录，附表 #CRd@k?  
applicable                                         适用的 q$'D}OHT  
applicable laws and regulations                 适用的法规 9>r@wK'Pn  
application systems                                  应用系统 ~cul;bb#  
apply consistently                              一贯地执行，一贯地实施 pEq }b+-  
appropriate                                       适当的，合适的； o&MOcy D  
征用，挪用 w5`EJp8MC  
appropriate authorization                          适当的授权
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appropriateness of audit evidence                    审计证据的适当性 |ITh2m  
approval                                    批准，核准 |f3 :9(p  
assertion                                    (会计报表上的)认定；确认 w>wzV=R  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 y' RQ_Gi  
asset                                                 资产，财产 -"6Z@8=  
asset restructuring                             资产重组 #z =$*\u  
assignment of duties                                 职责的划分 n;LjKE  
assistant                                     助理，助理人员 GL,( N|  
associated company                                 联属公司，联营公司 u]Z;Q_=  
association                                        联合，结合；协会，社团 C#TP1~6  
assumption                                       假设，假定 1ZY~qP+n+  
at a given date                                         在某一特定时日 yJW/yt.l  
attestation                                         鉴证，公证 d' l|oeS  
attestation service                             鉴证服务 dy]ZS<Hz8G  
audit adjustment                                审计调整 Ch_eK^ g1  
audit areas                                        审计领域 M{g.
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audit conclusion                                审计结论 &l0,q=T  
audit effectiveness                             审计效果 <>H^:iqn  
audit efficiency                                  审计效率 Y)2#\ F  
audit engagement letter                      审计业务约定书 rgF4 W8  
audit evidence                                          审计证据 -tA_"q'^  
audit fee                                    审计费 NqM=Nu\  
audit files                                          审计档案 1D1qOg"LE  
audit findings                                     审计中发现的事项 8 cGoo u6  
audit implementation stage                        审计实施阶段 Sym}#F\s  
audit mark                                        审计标识 V1yP{XT=  
audit materiality                                 审计重要性 QzxEkTc;  
audit method                                     审计方法 :,V&P_  
audit objective                                         审计目标，审计目的 6w~Cyu4Ov  
audit of financial statements                      会计报表审计，财务报表审计 ajW2HH*9}A  
audit opinion                                     审计意见 7Q9| P?&:z  
audit period                                      被审计期间，被审计年度 BS3{TGn  
audit plan                                          审计计划 6+4SMf3  
audit planning                                    编制审计计划，制定审计计划，审计计划 3)y=}jw  
audit planning stage                                  审计计划阶段 /[A#iTe  
audit procedure                                审计程序 Vwb_$Yi+]  
audit programme                               审计程序表，具体审计计划 uH)?`I\zrd  
audit report                                       审计报告 z9E
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audit report with a disclaimer of opinion           拒绝表示意见审计报告 e~geBlLar  
audit report with a qualified opinion                 有保留意见的审计报告 #gVWLm<  
audit report with an adverse opinion                否定意见的审计报告 7^C&2k5G  
audit report with dual dates                      双重日期审计报告 J,J6bfR/  
audit reporting stage                                 审计报告阶段 0i>p1/kv  
audit responsibility                                   审计责任 _'l"Dk  
audit results                                      审计结果 xlH3t&i7  
audit risk                                          审计风险 .DM-&P  
audit sampling                                          审计抽样 S6Y:Z0  
audit sampling techniques                         审计抽样方法，审计抽样技术 ={;7WB$  
audit strategies                                  审计策略 -$$mrU  
audit summary                                         审计总结，审计小结 _9'hmej  
audit team                                         审计小组 ^!z(IE'  
audit test                                    审计测试 pj$kSS|m6-  
audit trail                                          审计轨迹 nl~Z,Y$  
audit work                                        审计工作 Oh%p1$H  
audit working paper                                 审计工作底稿 BjGfUQ  
audited financial statement                        审计会计报表，已审计财务报表 TfHL'u9B  
Auditing Guidelines (the～)                      审计规范指南 _bt9{@)  
auditing standards                             审计准则 *c 9S.  
audit-oriented working paper                          (审计)业务类工作底稿 \BX9Wn*)a  
authorisation                                     授权 }R/we `  
authorisation of transaction                       交易的授权 a#lytp  
availability                                         可获得性 Q\>mg*79  
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balance                                      余额；差额；平衡 m6#a{  
balance sheet                                    资产负债表 #M4LG; B  
bank                                                 银行 6)BPDfU,  
bank account                                    银行账户，银行户头 u%lUi2P2E  
bank statement                                 银行对账单 @v3)N[|d  
barter transaction                              易货交易，以物换物交易 3Yo)K  
basis of audit                                    审计依据 Uf MQ?(,  
basis of preparation                                (会计报表的)编制基础 *Ms&WYN-  
book of account                               账目，账簿 Q @[gj:w  
borrowing                                         借款，贷款，借债 LzDRyL  
branch                                              分支，分支机构，分店 mX!*|$bs  
brought forward                                (账户余额等的)承上年，承上期，承上页 o1"N
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budget                                              预算 .FV^hrJxI;  
building                                      建筑物；大楼 5=I"bnIU  
business conditions                                  业务情况，经营情况 9dm<(I}  
business licence                               (企业等的)营业执照 e7bMK<:r  
business relation                                业务关系 3hxV`rb  
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