[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 8j} CP  
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审计词汇英汉对照 Y&k6Xhuao  
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ability to continue as a going concern               持续经营能力 MhZT<6  
acceptability                                     可接受性，可接受程度 0 ej!!WP  
acceptable level of detection risk                     检查风险的可接受水平 {
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acceptance of engagement                       接受委托 i# 1:DiF  
accepting the engagement for the first time              首次接受委托 E,nC} f  
access to asset                                         对资产的接触 daIt `}s  
according to                                     根据，依据，依照 joh=0nk;D  
account balance                                账户余额 ~'e/lX9g-  
account for                                       对……进行会计处理，核算；解释 KF|<A@V  
accounting                                        会计，会计学 mT8($KQ  
accounting advisory serve                        会计咨询服务 *1}'ZEaJ  
accounting firm                                 会计师事务所 eM*@zo<-  
accounting information                      会计信息，会计资料 4w:_4qyb  
accounting period                             会计期间 !'No5  
accounting policies                                   会计政策 ?+S&`%?  
accounting professional bodies                 会计职业组织，会计职业团体 $g55wGF  
accounting records                                   会计记录 p-zWfXn!P  
accounting responsibility                           会计责任 sV /#P<9  
accounting service                             会计服务 5Y 4W:S  
accounting standards                                会计准则 xGq,hCQHV  
Accounting Standards for Business Enterprises       企业会计准则 SR#X\AWM  
accounting system                             会计系统 9Kw4K#IqQ  
accounting treatment                                会计处理 _W4i?Bde  
accuracy                                    准确性，精确性 #k1%}k=  
additional audit procedures                      追加审计程序 n)w@\Uyc  
addressee                                         收件人，收信人 SB1\SNB  
Administration of State-owned Assets  (the～)     国有资产管理局 z6vRTY  
administrative laws and regulations                 行政法规 
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adverse impact                                 不利影响，负面影响 f$mfY6v  
adverse opinion                                反对意见 2yhtJ9/  
advisory group                                  咨询组，顾问组 EnJAHgRV;e  
agency fee                                        代理费，代理费用 xQa[bvW  
aggregate                                          总计，合计为……  `J^J_s  
alternation of document and record                 变造文件和记录 yG5T;O&  
alternative audit procedures                      替代审计程序，备选审计程序 Yz0ruhEMk  
amend                                              修改，修订 !6ZkLE[XJ<  
amortisation                                      摊销 nKJJ7'$'3  
analytical capacity                             分析能力 9N|O*h1;u  
analytical procedures                               分析性程序 \.A~>=
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annual financial statements                        年度会计报表，年度财务报表 )p>BN|L  
appendix                                          附录，附表 Cd.pMoS  
applicable                                         适用的 AA9OElCa  
applicable laws and regulations                 适用的法规 `Y-uNJ'.N  
application systems                                  应用系统 l t r=_  
apply consistently                              一贯地执行，一贯地实施 `!H GM>  
appropriate                                       适当的，合适的； %b2 .JGBqJ  
征用，挪用 ~a8J"W
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appropriate authorization                          适当的授权 y@J]busU  
appropriateness of audit evidence                    审计证据的适当性 _cx}e!BK#  
approval                                    批准，核准 P@:#NU[  
assertion                                    (会计报表上的)认定；确认 x2.G1  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 2f>lgZ!  
asset                                                 资产，财产 gEtDqq~y@  
asset restructuring                             资产重组 qtTys gv  
assignment of duties                                 职责的划分 |QJ!5nb  
assistant                                     助理，助理人员 Y'-BKZv!  
associated company                                 联属公司，联营公司 o;m Xk2  
association                                        联合，结合；协会，社团 -<a
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assumption                                       假设，假定 o|Obl@CSBD  
at a given date                                         在某一特定时日 OC9_EP\"  
attestation                                         鉴证，公证 M ]W'>g)G  
attestation service                             鉴证服务 X~Uvh8O  
audit adjustment                                审计调整 OB8fFd  
audit areas                                        审计领域 n I%0u<=d  
audit conclusion                                审计结论 J[;c}  
audit effectiveness                             审计效果 gk~.u  
audit efficiency                                  审计效率 to^ &:  
audit engagement letter                      审计业务约定书 =M)>w4-  
audit evidence                                          审计证据 +/7UM x1  
audit fee                                    审计费 D{h1"q  
audit files                                          审计档案 zTBr
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audit findings                                     审计中发现的事项 >fI<g8N D  
audit implementation stage                        审计实施阶段 8Vv"'CU#  
audit mark                                        审计标识 ;RW!l pGjP  
audit materiality                                 审计重要性 r80w{[S$  
audit method                                     审计方法 +O}6 8N  
audit objective                                         审计目标，审计目的 oJR0sbikP  
audit of financial statements                      会计报表审计，财务报表审计 oL#^=vid"  
audit opinion                                     审计意见 4QdY"s(n  
audit period                                      被审计期间，被审计年度 -*k%'Gr  
audit plan                                          审计计划 (1%u`#5n-N  
audit planning                                    编制审计计划，制定审计计划，审计计划 PkQuN;a  
audit planning stage                                  审计计划阶段 7_d gQI3y  
audit procedure                                审计程序 eCMcr !.  
audit programme                               审计程序表，具体审计计划 07Yh  
audit report                                       审计报告 =U!'v X d  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 ($' rV!}  
audit report with a qualified opinion                 有保留意见的审计报告 s%>>E!Qi_  
audit report with an adverse opinion                否定意见的审计报告 oA}&o_Q%  
audit report with dual dates                      双重日期审计报告 mKtZ@r)u  
audit reporting stage                                 审计报告阶段 q/Ba#?sen  
audit responsibility                                   审计责任 Y.3]vno?X  
audit results                                      审计结果 NTuS(7m  
audit risk                                          审计风险 xaX3<V@S  
audit sampling                                          审计抽样 2BBGJE  
audit sampling techniques                         审计抽样方法，审计抽样技术 v&i M/pJU  
audit strategies                                  审计策略 @3c
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audit summary                                         审计总结，审计小结 zFqH)/  
audit team                                         审计小组  W *0XV  
audit test                                    审计测试 }XWic88!~  
audit trail                                          审计轨迹 FJ Kt5}`8  
audit work                                        审计工作 kWc%u-_  
audit working paper                                 审计工作底稿 n`? j. s  
audited financial statement                        审计会计报表，已审计财务报表 ..3TB=Z#  
Auditing Guidelines (the～)                      审计规范指南 @a)@1:=Rm  
auditing standards                             审计准则 uI@:\Rss  
audit-oriented working paper                          (审计)业务类工作底稿 pMYEL  
authorisation                                     授权 EE#4,d`J  
authorisation of transaction                       交易的授权 cPi 3UjY~  
availability                                         可获得性 OljUK,I]  
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balance                                      余额；差额；平衡
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balance sheet                                    资产负债表 ooreforr  
bank                                                 银行 '0GCaL*Sd  
bank account                                    银行账户，银行户头 <33[ qt~  
bank statement                                 银行对账单 cBBc^SR  
barter transaction                              易货交易，以物换物交易 'ADt<m_
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basis of audit                                    审计依据  &Hb6  
basis of preparation                                (会计报表的)编制基础 ez&v"J  
book of account                               账目，账簿 ,h5\v WZ  
borrowing                                         借款，贷款，借债 
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branch                                              分支，分支机构，分店 :"g^y6i  
brought forward                                (账户余额等的)承上年，承上期，承上页 [MdVgJ9'  
budget                                              预算 _)O1v%]"4  
building                                      建筑物；大楼 R5NDT4QYU  
business conditions                                  业务情况，经营情况 d3_aFsQ  
business licence                               (企业等的)营业执照 YH&`+ +  
business relation                                业务关系 ) 7Gm<r  
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