[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 6d8  
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审计词汇英汉对照 H/f= 2b  
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ability to continue as a going concern               持续经营能力 $y}Tbm  
acceptability                                     可接受性，可接受程度 / KM+PeO  
acceptable level of detection risk                     检查风险的可接受水平 :+$_(*Z  
acceptance of engagement                       接受委托 n\U6oJN  
accepting the engagement for the first time              首次接受委托 rD ?o97  
access to asset                                         对资产的接触 '?
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according to                                     根据，依据，依照 +.St"f/1  
account balance                                账户余额 ,0xN#&?Ohh  
account for                                       对……进行会计处理，核算；解释  tvILLR  
accounting                                        会计，会计学 :;QLoZh^  
accounting advisory serve                        会计咨询服务 tnntHQ&b  
accounting firm                                 会计师事务所 }e)l
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accounting information                      会计信息，会计资料 u05O[>w  
accounting period                             会计期间 9'M({/ 7y  
accounting policies                                   会计政策 3:S"!F  
accounting professional bodies                 会计职业组织，会计职业团体 nor`w,2VF  
accounting records                                   会计记录 QH:i)v*  
accounting responsibility                           会计责任 |kD?^Nx  
accounting service                             会计服务 $2 0*&4y^  
accounting standards                                会计准则 x g@;d  
Accounting Standards for Business Enterprises       企业会计准则 $[e*0!e  
accounting system                             会计系统 HA Xx`r<  
accounting treatment                                会计处理 $ a7
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accuracy                                    准确性，精确性 _35?z"0  
additional audit procedures                      追加审计程序 EBm\rM8  
addressee                                         收件人，收信人 ( ;q$cKy  
Administration of State-owned Assets  (the～)     国有资产管理局 z`CI gSR  
administrative laws and regulations                 行政法规 '1aOdEZA*  
adverse impact                                 不利影响，负面影响 ;Lx5r=<Hx  
adverse opinion                                反对意见 mc$dR, H0  
advisory group                                  咨询组，顾问组 klKt^h-  
agency fee                                        代理费，代理费用 3:RZ@~u=  
aggregate                                          总计，合计为…… 6O?O6Ub  
alternation of document and record                 变造文件和记录 UHHe~L  
alternative audit procedures                      替代审计程序，备选审计程序 MwZ`NH|n3"  
amend                                              修改，修订 qabM@+m[  
amortisation                                      摊销 4*]`s|fbu  
analytical capacity                             分析能力 LT!4pD: a  
analytical procedures                               分析性程序 2C>PxA6l  
annual financial statements                        年度会计报表，年度财务报表 ~2H)#`\ac8  
appendix                                          附录，附表 )xU70:X  
applicable                                         适用的 (1R,  
applicable laws and regulations                 适用的法规 >r3Wo%F'  
application systems                                  应用系统 4YJs4CB  
apply consistently                              一贯地执行，一贯地实施 uG<+IT|x  
appropriate                                       适当的，合适的； . 2WZ b_B  
征用，挪用 mGX;JOjZ  
appropriate authorization                          适当的授权 Vs(;al'  
appropriateness of audit evidence                    审计证据的适当性 #t\Oq
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approval                                    批准，核准 +VfJ:[q  
assertion                                    (会计报表上的)认定；确认 qe0@tKim  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 |Ia46Y S  
asset                                                 资产，财产 n*V^Qf  
asset restructuring                             资产重组 8K$:9+OY  
assignment of duties                                 职责的划分 CUoMB r  
assistant                                     助理，助理人员 $W)FpN;CW/  
associated company                                 联属公司，联营公司 /[mCK3_  
association                                        联合，结合；协会，社团 vwg\qKqSM  
assumption                                       假设，假定 )g-*fSa  
at a given date                                         在某一特定时日 ky*-_  
attestation                                         鉴证，公证 i/->g:47P  
attestation service                             鉴证服务 eL],\\q  
audit adjustment                                审计调整 -?ip?[Z  
audit areas                                        审计领域 $`i&\O2*  
audit conclusion                                审计结论 ~ohW9Z1  
audit effectiveness                             审计效果 x;N?'"GP  
audit efficiency                                  审计效率 NLj0\Pz|B  
audit engagement letter                      审计业务约定书 tNtP+v-{  
audit evidence                                          审计证据 mu*wX'.'  
audit fee                                    审计费 h/X), aK3  
audit files                                          审计档案 _)ERi*}x8  
audit findings                                     审计中发现的事项 ks! G \<I  
audit implementation stage                        审计实施阶段 1m&(3%#{  
audit mark                                        审计标识 PR Y)hb;1  
audit materiality                                 审计重要性 o] = &  
audit method                                     审计方法 yjr!8L:m  
audit objective                                         审计目标，审计目的 U*zjEY:A  
audit of financial statements                      会计报表审计，财务报表审计 r"xo9&|  
audit opinion                                     审计意见 \KG{ 11  
audit period                                      被审计期间，被审计年度 Qf"gH<vT  
audit plan                                          审计计划 YoXXelO&  
audit planning                                    编制审计计划，制定审计计划，审计计划  ]3%Z  
audit planning stage                                  审计计划阶段 >kd2GZe^_J  
audit procedure                                审计程序 6$IAm#  
audit programme                               审计程序表，具体审计计划 C!:\H<gI  
audit report                                       审计报告  gB?#T  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 @o8\
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audit report with a qualified opinion                 有保留意见的审计报告 d6_ CsqV  
audit report with an adverse opinion                否定意见的审计报告 sb;81?|  
audit report with dual dates                      双重日期审计报告 DBO
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audit reporting stage                                 审计报告阶段 )@Ly{cw  
audit responsibility                                   审计责任 "8s0~[6S  
audit results                                      审计结果 m'Wz0b^BO  
audit risk                                          审计风险 nF05p2Mh  
audit sampling                                          审计抽样 <pz ;G}  
audit sampling techniques                         审计抽样方法，审计抽样技术 #Ez>]`]TB  
audit strategies                                  审计策略 BK,=(;d3  
audit summary                                         审计总结，审计小结 RTSg=   
audit team                                         审计小组 Hl]3F^{  
audit test                                    审计测试 1 Ocyrn  
audit trail                                          审计轨迹 @HR]b
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audit work                                        审计工作 m"`&FA  
audit working paper                                 审计工作底稿 0,,x|g$TpT  
audited financial statement                        审计会计报表，已审计财务报表 s fazrz`h  
Auditing Guidelines (the～)                      审计规范指南 R5qC;_0cV  
auditing standards                             审计准则 ;/$zBr`'  
audit-oriented working paper                          (审计)业务类工作底稿 7kHEY5s "  
authorisation                                     授权 i9_ZK/*  
authorisation of transaction                       交易的授权 'Exj|Y&  
availability                                         可获得性 fk9FR^u  
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balance                                      余额；差额；平衡 OLlNCb#t  
balance sheet                                    资产负债表 <kt,aMw[*  
bank                                                 银行 
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bank account                                    银行账户，银行户头 7\eN8+  
bank statement                                 银行对账单 1)vdM(y3j  
barter transaction                              易货交易，以物换物交易 R9~%ORI#;  
basis of audit                                    审计依据 GKSfr8US4  
basis of preparation                                (会计报表的)编制基础 dtr8u  
book of account                               账目，账簿 YcT!`B  
borrowing                                         借款，贷款，借债 rE
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branch                                              分支，分支机构，分店 GAV|x]R  
brought forward                                (账户余额等的)承上年，承上期，承上页 2vT>hC?oHz  
budget                                              预算 0[jy  
building                                      建筑物；大楼 [<7Hy,xr_  
business conditions                                  业务情况，经营情况 g*TAaUs|n  
business licence                               (企业等的)营业执照 Av]<[ F/  
business relation                                业务关系
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