[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 3@'lIV ?,q  
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审计词汇英汉对照 Ym`1 <2mq\  
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ability to continue as a going concern               持续经营能力 boIVU`F-!  
acceptability                                     可接受性，可接受程度 ij!*CTG  
acceptable level of detection risk                     检查风险的可接受水平 g&XhQ.aa  
acceptance of engagement                       接受委托 m3B\)2B  
accepting the engagement for the first time              首次接受委托 \wFhTJY  
access to asset                                         对资产的接触 =<T
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according to                                     根据，依据，依照 l%@dE7<&#Z  
account balance                                账户余额 $M-NR||k  
account for                                       对……进行会计处理，核算；解释 RpjSTV8Tkm  
accounting                                        会计，会计学 %~G0[fG  
accounting advisory serve                        会计咨询服务 uZ-`fcCjD  
accounting firm                                 会计师事务所 ^h`!f vyH  
accounting information                      会计信息，会计资料 J7_8
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accounting period                             会计期间 {aT92-D3  
accounting policies                                   会计政策 EL"4E',  
accounting professional bodies                 会计职业组织，会计职业团体 M{G$Pk8[  
accounting records                                   会计记录 `k!UjO72  
accounting responsibility                           会计责任 %Dl_}  
accounting service                             会计服务 VSx%8IM+X  
accounting standards                                会计准则 ]2P/G5C3tU  
Accounting Standards for Business Enterprises       企业会计准则 6S)$3Is  
accounting system                             会计系统 z}D#WWSxf  
accounting treatment                                会计处理 V54q"kP,@.  
accuracy                                    准确性，精确性 ynxWQ%d(`  
additional audit procedures                      追加审计程序 7f[8ED[4  
addressee                                         收件人，收信人 V!\n3i ?i  
Administration of State-owned Assets  (the～)     国有资产管理局 /m;O;2"  
administrative laws and regulations                 行政法规 jzQ9zy_  
adverse impact                                 不利影响，负面影响 Z5yt]-WN&  
adverse opinion                                反对意见 [l`^fnKt  
advisory group                                  咨询组，顾问组 'aNahz b  
agency fee                                        代理费，代理费用 n|J
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aggregate                                          总计，合计为…… p FXd4*  
alternation of document and record                 变造文件和记录 JE/l#Q!  
alternative audit procedures                      替代审计程序，备选审计程序 jt/l,=9YK  
amend                                              修改，修订 7L1\1E:!  
amortisation                                      摊销 E*h0#m|)  
analytical capacity                             分析能力 )Gx": D  
analytical procedures                               分析性程序 ^GrNfB[Qu  
annual financial statements                        年度会计报表，年度财务报表 %}\ vW  
appendix                                          附录，附表 %+D-y+hn  
applicable                                         适用的 1k*n1t):  
applicable laws and regulations                 适用的法规 anpJAB:1  
application systems                                  应用系统 neK*jdaP  
apply consistently                              一贯地执行，一贯地实施 2lX[hFa5  
appropriate                                       适当的，合适的； (R,NV3m?w  
征用，挪用 &Jrq5Q C  
appropriate authorization                          适当的授权 iZsau2K  
appropriateness of audit evidence                    审计证据的适当性 P*}9,VoY  
approval                                    批准，核准 U.d'a~pH  
assertion                                    (会计报表上的)认定；确认 Z#srQD3].(  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 {K<~ vj;  
asset                                                 资产，财产 aB/{ %%o  
asset restructuring                             资产重组 $:xF)E  
assignment of duties                                 职责的划分 []^PJ  
assistant                                     助理，助理人员 ;b{pzIe=F  
associated company                                 联属公司，联营公司 /QV [N  
association                                        联合，结合；协会，社团 K]*g, s+  
assumption                                       假设，假定 YK(XS"Kl  
at a given date                                         在某一特定时日 | TC3*Y  
attestation                                         鉴证，公证 aE%eJ)+K  
attestation service                             鉴证服务 h9,wiT  
audit adjustment                                审计调整 0G+L1a -  
audit areas                                        审计领域 eUzU]6h  
audit conclusion                                审计结论
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audit effectiveness                             审计效果 #nxER  
audit efficiency                                  审计效率 mrhsKmH  
audit engagement letter                      审计业务约定书 Y8x(#qp,  
audit evidence                                          审计证据 4`?sE*P@`  
audit fee                                    审计费 ;LwFbkOuU  
audit files                                          审计档案 fhVbJU  
audit findings                                     审计中发现的事项 2&zn^\%"  
audit implementation stage                        审计实施阶段 IwZZewb-a  
audit mark                                        审计标识 Ah(\%35&  
audit materiality                                 审计重要性 n0Qh9 *h  
audit method                                     审计方法 _|Y.!ZRYP  
audit objective                                         审计目标，审计目的 AAeQ-nbP  
audit of financial statements                      会计报表审计，财务报表审计 *[XN.sb8E  
audit opinion                                     审计意见 vHZX9LQU0+  
audit period                                      被审计期间，被审计年度 >cvE_g"?C  
audit plan                                          审计计划 I{i:B  
audit planning                                    编制审计计划，制定审计计划，审计计划 e'}eP
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audit planning stage                                  审计计划阶段 G2U5[\  
audit procedure                                审计程序 z7NGpA(  
audit programme                               审计程序表，具体审计计划 8=ukS_?Vy  
audit report                                       审计报告 +9 =@E  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 > Z.TM=q j  
audit report with a qualified opinion                 有保留意见的审计报告 *DPTkMQN  
audit report with an adverse opinion                否定意见的审计报告 gxBl1  
audit report with dual dates                      双重日期审计报告 [R@q]S/  
audit reporting stage                                 审计报告阶段 <lg"M;&Ht  
audit responsibility                                   审计责任 "jkw8UVz  
audit results                                      审计结果 ~Q.8 U3"  
audit risk                                          审计风险 o O{|C&A  
audit sampling                                          审计抽样 \N'hbT=  
audit sampling techniques                         审计抽样方法，审计抽样技术 H4,.H,PZ  
audit strategies                                  审计策略 b#/V;  
audit summary                                         审计总结，审计小结 2@=cqD7x  
audit team                                         审计小组 ` $QzTv   
audit test                                    审计测试 Ba\wq:  
audit trail                                          审计轨迹 u"Hd55"&  
audit work                                        审计工作 )-TeDIfm  
audit working paper                                 审计工作底稿 c(_oK ?  
audited financial statement                        审计会计报表，已审计财务报表 h&:Q$*A>   
Auditing Guidelines (the～)                      审计规范指南 i;uG:,ro  
auditing standards                             审计准则 j?Jd@(*y$  
audit-oriented working paper                          (审计)业务类工作底稿 |}]JWsuB  
authorisation                                     授权 g4.'T51  
authorisation of transaction                       交易的授权 K~fDv
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availability                                         可获得性 p;c_<>ws-Y  
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balance                                      余额；差额；平衡 F$sF
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balance sheet                                    资产负债表 >%jEo'0;_  
bank                                                 银行 a|]%/[G@  
bank account                                    银行账户，银行户头 Aoy1<8WP%  
bank statement                                 银行对账单 7E\K!v_  
barter transaction                              易货交易，以物换物交易 2yCd:w g  
basis of audit                                    审计依据 5Xy^I^J  
basis of preparation                                (会计报表的)编制基础 ;/hH=IT  
book of account                               账目，账簿 =iho VA:|  
borrowing                                         借款，贷款，借债 Y9
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branch                                              分支，分支机构，分店 hK9
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brought forward                                (账户余额等的)承上年，承上期，承上页 t
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budget                                              预算 5,=B 1  
building                                      建筑物；大楼 ^8f|clw"  
business conditions                                  业务情况，经营情况 i\DHIzGp[  
business licence                               (企业等的)营业执照 twJ|Jmd  
business relation                                业务关系 tc49Ty9$[  
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