[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 [/OQyb4F<  
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审计词汇英汉对照 3u_
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ability to continue as a going concern               持续经营能力 4fty~0i=z  
acceptability                                     可接受性，可接受程度 >S'>
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acceptable level of detection risk                     检查风险的可接受水平 4.Z(:g  
acceptance of engagement                       接受委托 nLJBq)i  
accepting the engagement for the first time              首次接受委托 bnr|Y!T}Bi  
access to asset                                         对资产的接触 ;& ~929  
according to                                     根据，依据，依照 [D[D`gpjA  
account balance                                账户余额 Q>=-ext}q  
account for                                       对……进行会计处理，核算；解释 '
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accounting                                        会计，会计学 Vv4H:BK$  
accounting advisory serve                        会计咨询服务 bMmra.x4L  
accounting firm                                 会计师事务所 [))JX"a  
accounting information                      会计信息，会计资料 hk} t:<  
accounting period                             会计期间 [4>r6Hqxr  
accounting policies                                   会计政策 K]<u8eF  
accounting professional bodies                 会计职业组织，会计职业团体 F\LsI;G  
accounting records                                   会计记录 <KLg0L<W  
accounting responsibility                           会计责任 oy5+}`  
accounting service                             会计服务 KjOi(YUnq7  
accounting standards                                会计准则 6m[9b*s7  
Accounting Standards for Business Enterprises       企业会计准则 (6R4 \8z2  
accounting system                             会计系统 <d"Gg/@a  
accounting treatment                                会计处理 XWtiwf'K  
accuracy                                    准确性，精确性 ~ziexZ=N  
additional audit procedures                      追加审计程序 e+@xsn3  
addressee                                         收件人，收信人 c~+l-GIWm  
Administration of State-owned Assets  (the～)     国有资产管理局 iBoEZEHjw  
administrative laws and regulations                 行政法规 kA^A mfba  
adverse impact                                 不利影响，负面影响 lzDdD3Ouc  
adverse opinion                                反对意见 "IwM: v  
advisory group                                  咨询组，顾问组 2-mQt_ i  
agency fee                                        代理费，代理费用 fHfY}BQS  
aggregate                                          总计，合计为…… m*oc)x7'  
alternation of document and record                 变造文件和记录 |<(t}}X  
alternative audit procedures                      替代审计程序，备选审计程序 yM ,VrUh  
amend                                              修改，修订 8lwM{?k$  
amortisation                                      摊销 ZEGd4_ux  
analytical capacity                             分析能力 `6F+Rrn  
analytical procedures                               分析性程序 ~@P)tl>  
annual financial statements                        年度会计报表，年度财务报表
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appendix                                          附录，附表 KlUqoJ;"  
applicable                                         适用的 /U* yw5  
applicable laws and regulations                 适用的法规 "={L+di:M  
application systems                                  应用系统 Rp/-Pv   
apply consistently                              一贯地执行，一贯地实施 pjN:&#Y]  
appropriate                                       适当的，合适的； ^i`*Wm@!  
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appropriate authorization                          适当的授权 xl2g0?   
appropriateness of audit evidence                    审计证据的适当性 t5)J;0/  
approval                                    批准，核准 GMm'of#  
assertion                                    (会计报表上的)认定；确认 uT
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assessed level of control risk                           对控制风险的评估，控制风险的评估水平 % {Q-8w!  
asset                                                 资产，财产 =i6:puf  
asset restructuring                             资产重组  %+wF"  
assignment of duties                                 职责的划分 cy1jZ1)  
assistant                                     助理，助理人员 kCA
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associated company                                 联属公司，联营公司 Of`c`-<j  
association                                        联合，结合；协会，社团 kon=il<@  
assumption                                       假设，假定 b
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at a given date                                         在某一特定时日 e<5Y94YE  
attestation                                         鉴证，公证  I=[cZ;t  
attestation service                             鉴证服务 2U9&l1P=  
audit adjustment                                审计调整 2OalAY6RS  
audit areas                                        审计领域 :3?|VE F  
audit conclusion                                审计结论 El6bD% \G  
audit effectiveness                             审计效果 &p"(-  
audit efficiency                                  审计效率 4;*f1_;f~  
audit engagement letter                      审计业务约定书 IKcKRw/O$  
audit evidence                                          审计证据 a+?~;.i~  
audit fee                                    审计费 {oWsh)[x2  
audit files                                          审计档案 XP;x@I#l  
audit findings                                     审计中发现的事项 R0<<
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audit implementation stage                        审计实施阶段 % ;O}FyP  
audit mark                                        审计标识 Wsm`YLYkt!  
audit materiality                                 审计重要性 aws"3O% uW  
audit method                                     审计方法 n+oD C65[  
audit objective                                         审计目标，审计目的 )#`H."Z  
audit of financial statements                      会计报表审计，财务报表审计 `|<+  ?  
audit opinion                                     审计意见 .mPg0  
audit period                                      被审计期间，被审计年度 l2&hBacT  
audit plan                                          审计计划 \F ifzKA  
audit planning                                    编制审计计划，制定审计计划，审计计划 Q6^
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audit planning stage                                  审计计划阶段 inF6M8 A1  
audit procedure                                审计程序 9;KJr[FQV  
audit programme                               审计程序表，具体审计计划 h^M^7S  
audit report                                       审计报告 1r571B*O  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 HomN/wKh  
audit report with a qualified opinion                 有保留意见的审计报告 l`gTU?<xd  
audit report with an adverse opinion                否定意见的审计报告 ',mW`ZN  
audit report with dual dates                      双重日期审计报告 Y\?j0X;  
audit reporting stage                                 审计报告阶段 ($WE=biZ&  
audit responsibility                                   审计责任 Kt `  
audit results                                      审计结果 7ZFJexN]  
audit risk                                          审计风险 `= "v>qN2\  
audit sampling                                          审计抽样 aqr!oxn?t  
audit sampling techniques                         审计抽样方法，审计抽样技术 N5 n>  
audit strategies                                  审计策略 e|'N(D}h*  
audit summary                                         审计总结，审计小结 T:!MBWYe|  
audit team                                         审计小组  @Fx@5e  
audit test                                    审计测试 #WufZ18#  
audit trail                                          审计轨迹 P*G+eqX  
audit work                                        审计工作 tWD|qg _  
audit working paper                                 审计工作底稿 Z+idLbIs  
audited financial statement                        审计会计报表，已审计财务报表
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Auditing Guidelines (the～)                      审计规范指南 i'tp1CI  
auditing standards                             审计准则 x / XkD]Hq  
audit-oriented working paper                          (审计)业务类工作底稿 -G b-^G  
authorisation                                     授权 fk3kbdI  
authorisation of transaction                       交易的授权 \G;CQV#{9  
availability                                         可获得性 ^7u#30,}3~  
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balance                                      余额；差额；平衡 8tQ|-l*  
balance sheet                                    资产负债表 _CdROo6I  
bank                                                 银行 Alz~-hqQ  
bank account                                    银行账户，银行户头 0kL
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bank statement                                 银行对账单 ,Y!zORv<7  
barter transaction                              易货交易，以物换物交易 nGa1a  
basis of audit                                    审计依据 R^8B3-aA`  
basis of preparation                                (会计报表的)编制基础
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book of account                               账目，账簿 xncw
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borrowing                                         借款，贷款，借债 3Gd0E;3sk~  
branch                                              分支，分支机构，分店 e4.&aIC[  
brought forward                                (账户余额等的)承上年，承上期，承上页 R&So4},B  
budget                                              预算 DO^y;y>  
building                                      建筑物；大楼 b5 Q NEi  
business conditions                                  业务情况，经营情况 nj2g
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business licence                               (企业等的)营业执照 &!1}`4$[T  
business relation                                业务关系 y1C/v:;  
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