[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 1ysfpX{=  
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审计词汇英汉对照 rO7_K>g?  
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ability to continue as a going concern               持续经营能力 1'qXT{f/~  
acceptability                                     可接受性，可接受程度 S=_u3 OH0  
acceptable level of detection risk                     检查风险的可接受水平 <= o<lRU  
acceptance of engagement                       接受委托 "V' r}>  
accepting the engagement for the first time              首次接受委托 '#7k9\  
access to asset                                         对资产的接触 A0<g8pv  
according to                                     根据，依据，依照 J"C9z{[Z&  
account balance                                账户余额 0vq
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account for                                       对……进行会计处理，核算；解释
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accounting                                        会计，会计学 \>6*U r  
accounting advisory serve                        会计咨询服务 #<x FO^TB  
accounting firm                                 会计师事务所 .;4N:*hY  
accounting information                      会计信息，会计资料 zR<{z  
accounting period                             会计期间 ,`bW(V  
accounting policies                                   会计政策 f'oTN!5
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accounting professional bodies                 会计职业组织，会计职业团体 h9QM nH'  
accounting records                                   会计记录 ,D;8~llM  
accounting responsibility                           会计责任 G'\[dwD,u  
accounting service                             会计服务 1kvX#h&V  
accounting standards                                会计准则 N;3!oo4  
Accounting Standards for Business Enterprises       企业会计准则 yMNJHiE/  
accounting system                             会计系统 3Y)&[aj  
accounting treatment                                会计处理 8J3#(aBm  
accuracy                                    准确性，精确性 :qdyCsn2  
additional audit procedures                      追加审计程序 ni/s/^  
addressee                                         收件人，收信人 cb^IJA9}  
Administration of State-owned Assets  (the～)     国有资产管理局 3+Lwtb}XPF  
administrative laws and regulations                 行政法规 VZi1b0k1.  
adverse impact                                 不利影响，负面影响 ;0dH@
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adverse opinion                                反对意见 Ak?9a_f  
advisory group                                  咨询组，顾问组 l$gJ^Wf2gY  
agency fee                                        代理费，代理费用 GrLxERf  
aggregate                                          总计，合计为…… KNeVSZT  
alternation of document and record                 变造文件和记录 8xLQ" l+"  
alternative audit procedures                      替代审计程序，备选审计程序 }dN\bb{#  
amend                                              修改，修订 |KhpF1/(  
amortisation                                      摊销 hl:Ba2_E +  
analytical capacity                             分析能力 ^aB;Oo  
analytical procedures                               分析性程序 `,V&@}&"n  
annual financial statements                        年度会计报表，年度财务报表 -dM~3'  
appendix                                          附录，附表 ec
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applicable                                         适用的 Z;uKnJh  
applicable laws and regulations                 适用的法规 ~!({Unt+'  
application systems                                  应用系统 ?ES{t4"  
apply consistently                              一贯地执行，一贯地实施 jwk+&S  
appropriate                                       适当的，合适的； >GIQT?O6  
征用，挪用 2E-Kz?,:[  
appropriate authorization                          适当的授权 f!+d*9  
appropriateness of audit evidence                    审计证据的适当性 wrkw,H  
approval                                    批准，核准 D+!T5)>(  
assertion                                    (会计报表上的)认定；确认 0aY|:  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 U<=TAWZ@  
asset                                                 资产，财产 ;l;jTb^l  
asset restructuring                             资产重组 &b@_ah+f  
assignment of duties                                 职责的划分 s]m]b#1!r  
assistant                                     助理，助理人员 dcrvEc_/  
associated company                                 联属公司，联营公司 vE[d & b[  
association                                        联合，结合；协会，社团 usc/DQ1  
assumption                                       假设，假定 wf  ]Wm  
at a given date                                         在某一特定时日 ,O:4[M!$w  
attestation                                         鉴证，公证 z"<S$sDh  
attestation service                             鉴证服务 YMw,C:a4  
audit adjustment                                审计调整 i|h{<X7[  
audit areas                                        审计领域 iX?j"=!  
audit conclusion                                审计结论 c^_+<C-F  
audit effectiveness                             审计效果 Tcy9oYh!Pn  
audit efficiency                                  审计效率 H2],auBY  
audit engagement letter                      审计业务约定书 g
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audit evidence                                          审计证据 PlCw,=K8f  
audit fee                                    审计费 ^X#)'\T
 
audit files                                          审计档案 { %wrx'<  
audit findings                                     审计中发现的事项 ;R+Gf!1  
audit implementation stage                        审计实施阶段 b|87=1^m[  
audit mark                                        审计标识 D Z~036  
audit materiality                                 审计重要性 /*g0M2+OZo  
audit method                                     审计方法 rv{Wti[  
audit objective                                         审计目标，审计目的 # 9bw 'm  
audit of financial statements                      会计报表审计，财务报表审计 F4=X(P_6  
audit opinion                                     审计意见 <1vogUDW  
audit period                                      被审计期间，被审计年度 c:=HN-*vQ  
audit plan                                          审计计划  \&d1bq  
audit planning                                    编制审计计划，制定审计计划，审计计划 6Lq8#{/]u  
audit planning stage                                  审计计划阶段 &LV'"2ng8  
audit procedure                                审计程序 Oh}5
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audit programme                               审计程序表，具体审计计划 GfgHFv  
audit report                                       审计报告 [Qr_0O  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 vm xS^_I  
audit report with a qualified opinion                 有保留意见的审计报告 #pW
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audit report with an adverse opinion                否定意见的审计报告 klmbbLc
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audit report with dual dates                      双重日期审计报告 fhk(<KZvJ  
audit reporting stage                                 审计报告阶段 `_DA!  
audit responsibility                                   审计责任 Urw =a$  
audit results                                      审计结果 UChLWf|'  
audit risk                                          审计风险 tv-SX =T  
audit sampling                                          审计抽样 2L< 1]:I  
audit sampling techniques                         审计抽样方法，审计抽样技术 a"cw%L  
audit strategies                                  审计策略 bz:En'2>F  
audit summary                                         审计总结，审计小结 hB'rkjt  
audit team                                         审计小组 kJ* N`=  
audit test                                    审计测试 U7LCd+Z5X  
audit trail                                          审计轨迹 Z%sTj6Th  
audit work                                        审计工作 D!,'}G#  
audit working paper                                 审计工作底稿 YPs9Pqkn  
audited financial statement                        审计会计报表，已审计财务报表 dRs\e(H'  
Auditing Guidelines (the～)                      审计规范指南 VaonG]Ues  
auditing standards                             审计准则 f!7fz~&Sh  
audit-oriented working paper                          (审计)业务类工作底稿 auB+g'l  
authorisation                                     授权 #m{F*(%  
authorisation of transaction                       交易的授权 _or_Vw!  
availability                                         可获得性 ;Gp9 ?0  
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balance                                      余额；差额；平衡 9r:|u:i7m  
balance sheet                                    资产负债表 iQ;lvOja  
bank                                                 银行 "MPS&OK  
bank account                                    银行账户，银行户头 W T @XHwt  
bank statement                                 银行对账单 ;<MHl[jJD  
barter transaction                              易货交易，以物换物交易 MTR+|I3V  
basis of audit                                    审计依据 P(\x. d:  
basis of preparation                                (会计报表的)编制基础 0W 1bZPM  
book of account                               账目，账簿 (\'lV8} U  
borrowing                                         借款，贷款，借债 &i805,lx  
branch                                              分支，分支机构，分店 $;";i:H`  
brought forward                                (账户余额等的)承上年，承上期，承上页 ?`:+SncI"b  
budget                                              预算 PE_JO(e;Xm  
building                                      建筑物；大楼 t@2MEo  
business conditions                                  业务情况，经营情况 A(XX2f!i  
business licence                               (企业等的)营业执照 X~*/~f  
business relation                                业务关系 >kuu\  
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