[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 HSq}7S&U  
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审计词汇英汉对照 DBP9{ x$  
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ability to continue as a going concern               持续经营能力 hMtf.3S7c  
acceptability                                     可接受性，可接受程度 Ar~"R4!  
acceptable level of detection risk                     检查风险的可接受水平 V59(Z  
acceptance of engagement                       接受委托 _V`DWR *  
accepting the engagement for the first time              首次接受委托 
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access to asset                                         对资产的接触 m.,U:>  
according to                                     根据，依据，依照 0Won9P  
account balance                                账户余额 ?7{ H|sI
 
account for                                       对……进行会计处理，核算；解释 `p+Zz"/  
accounting                                        会计，会计学 Agrk|w PK  
accounting advisory serve                        会计咨询服务 $\9~)Rq6  
accounting firm                                 会计师事务所  T Q,?>6n  
accounting information                      会计信息，会计资料 @IXsy  
accounting period                             会计期间 v$^Z6>vVI  
accounting policies                                   会计政策 43=,yz2Ef  
accounting professional bodies                 会计职业组织，会计职业团体 {z|;Xi::"  
accounting records                                   会计记录 m8.U &0  
accounting responsibility                           会计责任 y+7PwBo% e  
accounting service                             会计服务 $8BPlqBIZ  
accounting standards                                会计准则 Q|@4bzi)  
Accounting Standards for Business Enterprises       企业会计准则 z?35=%~w   
accounting system                             会计系统 d^`?ed\1  
accounting treatment                                会计处理 5eWwgA  
accuracy                                    准确性，精确性
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additional audit procedures                      追加审计程序 K$d$m <  
addressee                                         收件人，收信人 cph:y  
Administration of State-owned Assets  (the～)     国有资产管理局 -IV]U*4  
administrative laws and regulations                 行政法规 7B?c{  
adverse impact                                 不利影响，负面影响 ge8/``=  
adverse opinion                                反对意见 4!KoFoZt*  
advisory group                                  咨询组，顾问组 q:g2Zc'Y~W  
agency fee                                        代理费，代理费用 2it?$8#i  
aggregate                                          总计，合计为…… D+>1]ij  
alternation of document and record                 变造文件和记录 {AQ=<RDRF  
alternative audit procedures                      替代审计程序，备选审计程序 dUsxvho  
amend                                              修改，修订 o6p98Dpg   
amortisation                                      摊销 A~mum+[5  
analytical capacity                             分析能力 G+F:
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analytical procedures                               分析性程序 =z8f]/k*>  
annual financial statements                        年度会计报表，年度财务报表 Ps<d('=  
appendix                                          附录，附表 n93=8;&  
applicable                                         适用的 A%^ILyU6c  
applicable laws and regulations                 适用的法规
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application systems                                  应用系统 .aflsUD  
apply consistently                              一贯地执行，一贯地实施 :<|<|qJWo  
appropriate                                       适当的，合适的； ]~Z6 ;  
征用，挪用 fj&i63?e  
appropriate authorization                          适当的授权 h;0S%ZC  
appropriateness of audit evidence                    审计证据的适当性 [ Fz`D/  
approval                                    批准，核准 LcE+GC  
assertion                                    (会计报表上的)认定；确认 'PP#^aI,  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 /J
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asset                                                 资产，财产 @/1w4'M  
asset restructuring                             资产重组 >+[&3u  
assignment of duties                                 职责的划分 FJd]D[h  
assistant                                     助理，助理人员 Km^&<3ch#  
associated company                                 联属公司，联营公司 }[xs~!2F  
association                                        联合，结合；协会，社团 Y3=_ec3w  
assumption                                       假设，假定 LlSZ r)X  
at a given date                                         在某一特定时日 }RP@!=  
attestation                                         鉴证，公证 QeK*j/  
attestation service                             鉴证服务 )Dz+X9;g+  
audit adjustment                                审计调整 &@3H%DP}Ql  
audit areas                                        审计领域 CJ++?hB]X  
audit conclusion                                审计结论 $r3i2N-I  
audit effectiveness                             审计效果 
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audit efficiency                                  审计效率 of@#:Qs  
audit engagement letter                      审计业务约定书 Kde 9 $  
audit evidence                                          审计证据 !e?.6% %   
audit fee                                    审计费 b4pm_Um  
audit files                                          审计档案 {+@bZ}57  
audit findings                                     审计中发现的事项 } GiHjzsR  
audit implementation stage                        审计实施阶段 u#@Q:tnN_  
audit mark                                        审计标识 Tq~=TSD  
audit materiality                                 审计重要性 \oZ5JoO  
audit method                                     审计方法 *H|M;G  
audit objective                                         审计目标，审计目的 T|TO}_x  
audit of financial statements                      会计报表审计，财务报表审计 _x5 3g A  
audit opinion                                     审计意见 ]i)j3WDz]  
audit period                                      被审计期间，被审计年度 6w@ Ii;  
audit plan                                          审计计划 U,.![TP  
audit planning                                    编制审计计划，制定审计计划，审计计划 Q0ON9gqqv  
audit planning stage                                  审计计划阶段 piZJJYv t  
audit procedure                                审计程序 J:\|Nc?  
audit programme                               审计程序表，具体审计计划 Qg<(u?7N  
audit report                                       审计报告 'Un" rts  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 NW&b&o  
audit report with a qualified opinion                 有保留意见的审计报告 xagBORg+Bd  
audit report with an adverse opinion                否定意见的审计报告 a 7,C>%I  
audit report with dual dates                      双重日期审计报告 <(-hx+^  
audit reporting stage                                 审计报告阶段 }:~x7|~s:  
audit responsibility                                   审计责任 c=`wg$2:5  
audit results                                      审计结果 LoGVwRmoC
 
audit risk                                          审计风险 2Roc|)-47  
audit sampling                                          审计抽样 D N*t~Z3[  
audit sampling techniques                         审计抽样方法，审计抽样技术 "l*`>5Nn9  
audit strategies                                  审计策略 P
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audit summary                                         审计总结，审计小结 s]JF0584  
audit team                                         审计小组 qC?:*CXH  
audit test                                    审计测试 t0T"@t#c  
audit trail                                          审计轨迹 6efnxxY}sa  
audit work                                        审计工作 4%3Mb-#Y]  
audit working paper                                 审计工作底稿 yT,.z 0  
audited financial statement                        审计会计报表，已审计财务报表 <|Pun8j  
Auditing Guidelines (the～)                      审计规范指南 5EfS^MRf\n  
auditing standards                             审计准则 KFwzy U"  
audit-oriented working paper                          (审计)业务类工作底稿 qm8&*UuKJ  
authorisation                                     授权 [`):s= FC  
authorisation of transaction                       交易的授权 [ra_ 2R  
availability                                         可获得性 w:<W.7y?0  
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balance                                      余额；差额；平衡 L~NbdaO  
balance sheet                                    资产负债表 $"H{4x`-  
bank                                                 银行 i|m3mcI%2  
bank account                                    银行账户，银行户头 ?28N ^  
bank statement                                 银行对账单 o$Z6zmxO  
barter transaction                              易货交易，以物换物交易 gE?|_x#  
basis of audit                                    审计依据 L# 2+z@g  
basis of preparation                                (会计报表的)编制基础 d$Pab*  
book of account                               账目，账簿 YS%h^>I^  
borrowing                                         借款，贷款，借债 jYhB +|  
branch                                              分支，分支机构，分店 Pw61_ZZ4B\  
brought forward                                (账户余额等的)承上年，承上期，承上页 gjAIEI  
budget                                              预算 ZXuv CI  
building                                      建筑物；大楼 9*1,!%]  
business conditions                                  业务情况，经营情况 Oal3rb  
business licence                               (企业等的)营业执照 &mtJRfnu  
business relation                                业务关系 rq/I` :  
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