[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 !6%G%ZG@3-  
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审计词汇英汉对照 IY19G U9  
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ability to continue as a going concern               持续经营能力  vXvV5Oq  
acceptability                                     可接受性，可接受程度 \'EWur"  
acceptable level of detection risk                     检查风险的可接受水平 FO5SXwx  
acceptance of engagement                       接受委托 4bB xZ Y  
accepting the engagement for the first time              首次接受委托 6~ 8 RFf"  
access to asset                                         对资产的接触 AFFLnLA<L  
according to                                     根据，依据，依照 sXa8(xc  
account balance                                账户余额 NN:TT\!v  
account for                                       对……进行会计处理，核算；解释 ?
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accounting                                        会计，会计学 2)A D'  
accounting advisory serve                        会计咨询服务 1v4kN -  
accounting firm                                 会计师事务所 vj
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accounting information                      会计信息，会计资料 V[m Q;:=  
accounting period                             会计期间 2|=_kN8;  
accounting policies                                   会计政策 L C7LO  
accounting professional bodies                 会计职业组织，会计职业团体 Vj]kJ,j\ y  
accounting records                                   会计记录 )q^vitkjup  
accounting responsibility                           会计责任 q"Md)?5N  
accounting service                             会计服务 @Y,F&8a$  
accounting standards                                会计准则 d!t@A  
Accounting Standards for Business Enterprises       企业会计准则 !LJ.L?9qw  
accounting system                             会计系统 AWDjj\Q4  
accounting treatment                                会计处理 =c,gK8C  
accuracy                                    准确性，精确性 +B m+Pj>  
additional audit procedures                      追加审计程序 <e^/hR4O  
addressee                                         收件人，收信人 +i^s\c!3;  
Administration of State-owned Assets  (the～)     国有资产管理局 9C$!tz>>+i  
administrative laws and regulations                 行政法规 [:QMn
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adverse impact                                 不利影响，负面影响 "(NHA+s/  
adverse opinion                                反对意见 jvV8`BQ{  
advisory group                                  咨询组，顾问组 E5(Y*m!  
agency fee                                        代理费，代理费用 Wj:QC<5 v  
aggregate                                          总计，合计为…… p.9v<I%0  
alternation of document and record                 变造文件和记录 8j'*IRj*q  
alternative audit procedures                      替代审计程序，备选审计程序 ]#$kA9  
amend                                              修改，修订 Q]wM/7  
amortisation                                      摊销 hNle;&*F  
analytical capacity                             分析能力 FJLJ;]`7+  
analytical procedures                               分析性程序 9^^#I~-  
annual financial statements                        年度会计报表，年度财务报表 PNKT\yd  
appendix                                          附录，附表 iy]}1((hR  
applicable                                         适用的 $5b|@  
applicable laws and regulations                 适用的法规 0 MIMs#  
application systems                                  应用系统 JF*g!sV%  
apply consistently                              一贯地执行，一贯地实施 lX*;KHT)  
appropriate                                       适当的，合适的； m GhJn  
征用，挪用 .m?~TOR  
appropriate authorization                          适当的授权 S=}~I  
appropriateness of audit evidence                    审计证据的适当性 N%f!B"NQ  
approval                                    批准，核准 sAoM=n}!  
assertion                                    (会计报表上的)认定；确认 f~F ehN7  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 !XG&=Rd?  
asset                                                 资产，财产 &HK
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asset restructuring                             资产重组 j7 =3\SO  
assignment of duties                                 职责的划分 [M^[61  
assistant                                     助理，助理人员 X u):.0I  
associated company                                 联属公司，联营公司 p'uz2
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association                                        联合，结合；协会，社团 0Qp'}_  
assumption                                       假设，假定 ~5NGDT#L*  
at a given date                                         在某一特定时日 = Y-
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attestation                                         鉴证，公证 Pp_3 nyQ  
attestation service                             鉴证服务 #( sNk,^Ax  
audit adjustment                                审计调整 BozK!"R_<  
audit areas                                        审计领域 m@.{zW7bO  
audit conclusion                                审计结论 Qc;[mxQe  
audit effectiveness                             审计效果 L~{Vt~H9"  
audit efficiency                                  审计效率 WrNgV@P  
audit engagement letter                      审计业务约定书 \83A|+k  
audit evidence                                          审计证据 -FN6sNvIh  
audit fee                                    审计费 mRH]'dlD7  
audit files                                          审计档案 aNC,ccm  
audit findings                                     审计中发现的事项 ocqB-C
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audit implementation stage                        审计实施阶段 +n[wkgFd  
audit mark                                        审计标识 !t Oky  
audit materiality                                 审计重要性 %hbLT{w  
audit method                                     审计方法 {7Avba  
audit objective                                         审计目标，审计目的 : W^\ mH
 
audit of financial statements                      会计报表审计，财务报表审计 1MI7l)D?  
audit opinion                                     审计意见 1?RCJ] e5  
audit period                                      被审计期间，被审计年度 g0j4<\F2\  
audit plan                                          审计计划 ;3|Lw<D5;  
audit planning                                    编制审计计划，制定审计计划，审计计划 CQ Hp4 _  
audit planning stage                                  审计计划阶段 d ?M!
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audit procedure                                审计程序 +;*(a3Gp  
audit programme                               审计程序表，具体审计计划 %lJiM`a  
audit report                                       审计报告 %s2"W~  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 $U1kP?pR  
audit report with a qualified opinion                 有保留意见的审计报告 mBZDl4 '  
audit report with an adverse opinion                否定意见的审计报告 DRW.NL o  
audit report with dual dates                      双重日期审计报告 $SzCVWS  
audit reporting stage                                 审计报告阶段 @zynq h  
audit responsibility                                   审计责任 Zng` oFD  
audit results                                      审计结果 o9LD6$  
audit risk                                          审计风险 I?Jii8|W9  
audit sampling                                          审计抽样 GHJ=-9{YL  
audit sampling techniques                         审计抽样方法，审计抽样技术 Ui|a}`c  
audit strategies                                  审计策略 zrU$SWU  
audit summary                                         审计总结，审计小结 LAY)">*49H  
audit team                                         审计小组 <W51oO  
audit test                                    审计测试 I0HY#z%  
audit trail                                          审计轨迹 X;6 r$   
audit work                                        审计工作 |5IY`;+9  
audit working paper                                 审计工作底稿 {9Mdt`WL  
audited financial statement                        审计会计报表，已审计财务报表 FPMSaN P  
Auditing Guidelines (the～)                      审计规范指南 $',GkK{NX  
auditing standards                             审计准则 <`xRqe:&9  
audit-oriented working paper                          (审计)业务类工作底稿 HS `bto0*  
authorisation                                     授权 l?JO8^Nn  
authorisation of transaction                       交易的授权 !+A"Lej  
availability                                         可获得性 {?f^  
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balance                                      余额；差额；平衡 Hx
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balance sheet                                    资产负债表 CoUd16*"JM  
bank                                                 银行
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bank account                                    银行账户，银行户头 ]v@tZ}  
bank statement                                 银行对账单 &&9c&xgzE  
barter transaction                              易货交易，以物换物交易 IN|i)?rh  
basis of audit                                    审计依据 ^Em@6fz[  
basis of preparation                                (会计报表的)编制基础 bN4&\d*u#  
book of account                               账目，账簿 +/3 Z  
borrowing                                         借款，贷款，借债 Vr-3M+l=O  
branch                                              分支，分支机构，分店 QK?2E  
brought forward                                (账户余额等的)承上年，承上期，承上页 R)d99j^"  
budget                                              预算 K_&c5(-
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building                                      建筑物；大楼 a0?iR5\  
business conditions                                  业务情况，经营情况 B)DC,+@$  
business licence                               (企业等的)营业执照 G{f`K^  
business relation                                业务关系 :%uyy5A Z  
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