[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 Cul^b_UmP#  
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审计词汇英汉对照 TI:-Y@8  
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ability to continue as a going concern               持续经营能力 8D[P*?O  
acceptability                                     可接受性，可接受程度 B*E:?4(<P  
acceptable level of detection risk                     检查风险的可接受水平 E$m3Gg)s>N  
acceptance of engagement                       接受委托 #\1;d8h  
accepting the engagement for the first time              首次接受委托 OO
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access to asset                                         对资产的接触 x2+%.$'  
according to                                     根据，依据，依照 W!4(EdT*Cq  
account balance                                账户余额 <*0^X%Vf\  
account for                                       对……进行会计处理，核算；解释 N~ g@  
accounting                                        会计，会计学 Ua]shSjyI  
accounting advisory serve                        会计咨询服务 s2)a8<  
accounting firm                                 会计师事务所 =ZjF5,@  
accounting information                      会计信息，会计资料 .T?9-`I9  
accounting period                             会计期间 m5r65=E  
accounting policies                                   会计政策 MrEyN8X  
accounting professional bodies                 会计职业组织，会计职业团体 xJrRJwL  
accounting records                                   会计记录 6-U|
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accounting responsibility                           会计责任 oe,L&2Jz@  
accounting service                             会计服务 BO<I /J~b  
accounting standards                                会计准则 eZR{M\Q  
Accounting Standards for Business Enterprises       企业会计准则 M~7gUb|  
accounting system                             会计系统 AB40WCu]*  
accounting treatment                                会计处理 ae( o:G  
accuracy                                    准确性，精确性 "P `V|g  
additional audit procedures                      追加审计程序 Xu $_%+46  
addressee                                         收件人，收信人 n; ;b6s5  
Administration of State-owned Assets  (the～)     国有资产管理局 Fp..Sjh 6  
administrative laws and regulations                 行政法规 6"C$]kF?  
adverse impact                                 不利影响，负面影响 EaGh`*"w(7  
adverse opinion                                反对意见 dQLR%i #P8  
advisory group                                  咨询组，顾问组 9cu d CF  
agency fee                                        代理费，代理费用 ),y{.n:wm  
aggregate                                          总计，合计为…… o %X@Bz  
alternation of document and record                 变造文件和记录 d-nqV5  
alternative audit procedures                      替代审计程序，备选审计程序 z8FeL5.(  
amend                                              修改，修订 |&lAt\  
amortisation                                      摊销 ;g$s`l / 4  
analytical capacity                             分析能力 j4Pp n  
analytical procedures                               分析性程序
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annual financial statements                        年度会计报表，年度财务报表 I`:nb  
appendix                                          附录，附表 K*jV=lG  
applicable                                         适用的 {
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applicable laws and regulations                 适用的法规 /Ps}IW  
application systems                                  应用系统 67Rsd2   
apply consistently                              一贯地执行，一贯地实施 c<)C3v  
appropriate                                       适当的，合适的； AHX_I  
征用，挪用 ;i?Ao:]  
appropriate authorization                          适当的授权 HV ab14}E  
appropriateness of audit evidence                    审计证据的适当性 j*aN_UTr3  
approval                                    批准，核准 T ) T0.c  
assertion                                    (会计报表上的)认定；确认 Z'p7I}-qr  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 7c$;-O  
asset                                                 资产，财产 afOb-G$d=  
asset restructuring                             资产重组 8&:  *<  
assignment of duties                                 职责的划分 ,!U5;  
assistant                                     助理，助理人员 a.QF`J4"'  
associated company                                 联属公司，联营公司 W zYy<  
association                                        联合，结合；协会，社团 e 5U< nf  
assumption                                       假设，假定 ;=.VKW%U  
at a given date                                         在某一特定时日 $[txZN  
attestation                                         鉴证，公证 xo/[,rR  
attestation service                             鉴证服务 `P
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audit adjustment                                审计调整 <Okk;rj2  
audit areas                                        审计领域 NY(c4fzl  
audit conclusion                                审计结论 wZN<Og+;  
audit effectiveness                             审计效果 HI6;=~[  
audit efficiency                                  审计效率 4SSq5Ve<  
audit engagement letter                      审计业务约定书 rSDS9Vf(  
audit evidence                                          审计证据 |Z}uN!Jm  
audit fee                                    审计费 TMZg GUn  
audit files                                          审计档案 sXxF5&AF0  
audit findings                                     审计中发现的事项 | W:JI  
audit implementation stage                        审计实施阶段 Q?rb(u(  
audit mark                                        审计标识 "P;_-i9O  
audit materiality                                 审计重要性 A;Rr#q<  
audit method                                     审计方法 ml e"!*  
audit objective                                         审计目标，审计目的 M?pu7wa  
audit of financial statements                      会计报表审计，财务报表审计 |u,2A1  
audit opinion                                     审计意见
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audit period                                      被审计期间，被审计年度 AU@K5jwDwQ  
audit plan                                          审计计划 TUzpln  
audit planning                                    编制审计计划，制定审计计划，审计计划 fbp
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audit planning stage                                  审计计划阶段 Uv'.]#H<  
audit procedure                                审计程序 $>zLa_cn|  
audit programme                               审计程序表，具体审计计划 J2H/z5YRJ4  
audit report                                       审计报告 UV8,SSDTV  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 oZ;u>MeZ  
audit report with a qualified opinion                 有保留意见的审计报告 eKV^ia  
audit report with an adverse opinion                否定意见的审计报告 3#vhQ*xU  
audit report with dual dates                      双重日期审计报告 RkP g&R;i  
audit reporting stage                                 审计报告阶段 ukBj@.~  
audit responsibility                                   审计责任 &scHyt  
audit results                                      审计结果 eED Fm  
audit risk                                          审计风险 Y%OE1F$6NN  
audit sampling                                          审计抽样 /N(L52mz  
audit sampling techniques                         审计抽样方法，审计抽样技术 .nX+
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audit strategies                                  审计策略 zMasA  
audit summary                                         审计总结，审计小结 =BW>jD  
audit team                                         审计小组 ;7CE{/Bq.p  
audit test                                    审计测试 l?E7'OEF:  
audit trail                                          审计轨迹 Qe<DX"  
audit work                                        审计工作 FaO=<jYi  
audit working paper                                 审计工作底稿 `ZL~k  
audited financial statement                        审计会计报表，已审计财务报表 #MYhKySku  
Auditing Guidelines (the～)                      审计规范指南 Z"rrbN1  
auditing standards                             审计准则 to@ O  
audit-oriented working paper                          (审计)业务类工作底稿 cd,)GF  
authorisation                                     授权 `Cy-*$$  
authorisation of transaction                       交易的授权 yAOYe"d  
availability                                         可获得性 Qm86!(eZ-  
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balance                                      余额；差额；平衡 n`<Y hV  
balance sheet                                    资产负债表 ]F kLtq  
bank                                                 银行 #xZ7%   
bank account                                    银行账户，银行户头 |4NH}XVYJ>  
bank statement                                 银行对账单 !IlsKMZ  
barter transaction                              易货交易，以物换物交易 ~*R"WiDtI  
basis of audit                                    审计依据 0X =Yly*m@  
basis of preparation                                (会计报表的)编制基础 h;105$E1  
book of account                               账目，账簿 '&4W@lvyz  
borrowing                                         借款，贷款，借债 :/'2@M  
branch                                              分支，分支机构，分店 {p&M(
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brought forward                                (账户余额等的)承上年，承上期，承上页 >-fOkOWXy  
budget                                              预算 dbF?# s~u  
building                                      建筑物；大楼 3>%oGbo  
business conditions                                  业务情况，经营情况 )Cl!,m)~  
business licence                               (企业等的)营业执照 W]cJP  
business relation                                业务关系 9A0wiKp  
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