[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 BRy3D\}  
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审计词汇英汉对照 q9
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ability to continue as a going concern               持续经营能力 %AN,cE*  
acceptability                                     可接受性，可接受程度 {+m8^-T  
acceptable level of detection risk                     检查风险的可接受水平 F$-fj "jC  
acceptance of engagement                       接受委托 BhYvEbt  
accepting the engagement for the first time              首次接受委托 Q*Y-@lZ  
access to asset                                         对资产的接触 gnG h )  
according to                                     根据，依据，依照 X}xf_3N "  
account balance                                账户余额 ?YMBZ   
account for                                       对……进行会计处理，核算；解释 twu,yC!  
accounting                                        会计，会计学 }hsNsQ  
accounting advisory serve                        会计咨询服务 ;Xf1BG r  
accounting firm                                 会计师事务所 D>8p:^3g  
accounting information                      会计信息，会计资料 P-a8S*RRa  
accounting period                             会计期间 _9]vlxgtG(  
accounting policies                                   会计政策 8k3y"239t  
accounting professional bodies                 会计职业组织，会计职业团体 R[14scV  
accounting records                                   会计记录 Ph%{h"  
accounting responsibility                           会计责任 wAw1K2d  
accounting service                             会计服务 x |yJCs>  
accounting standards                                会计准则 $E&T6=Wn  
Accounting Standards for Business Enterprises       企业会计准则 I-}ms  
accounting system                             会计系统 [-VK!9pQ  
accounting treatment                                会计处理 -b iE  
accuracy                                    准确性，精确性 _|4R^*/4  
additional audit procedures                      追加审计程序 ]tXIe?>9  
addressee                                         收件人，收信人 o">~ObR  
Administration of State-owned Assets  (the～)     国有资产管理局 7~FHn'xt  
administrative laws and regulations                 行政法规 "-djA,`  
adverse impact                                 不利影响，负面影响 UOFb.FRP>  
adverse opinion                                反对意见 ht*(@MCr<  
advisory group                                  咨询组，顾问组 78{9@\e"0  
agency fee                                        代理费，代理费用 <{k` K[)  
aggregate                                          总计，合计为…… 2F>Y{3&  
alternation of document and record                 变造文件和记录 HHZw-/s,%  
alternative audit procedures                      替代审计程序，备选审计程序 9tU"+  
amend                                              修改，修订 ?_FL 'G  
amortisation                                      摊销 "9r$*\wOf  
analytical capacity                             分析能力 Y<|JhqOXK  
analytical procedures                               分析性程序  A yr,  
annual financial statements                        年度会计报表，年度财务报表 0VcHz$ 6  
appendix                                          附录，附表 I5q$QQK  
applicable                                         适用的 +WAkBE/  
applicable laws and regulations                 适用的法规 a7c`[   
application systems                                  应用系统 u4IK7[=  
apply consistently                              一贯地执行，一贯地实施 "5L?RkFi\  
appropriate                                       适当的，合适的； S9Oz5_x  
征用，挪用
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appropriate authorization                          适当的授权 $1"gFg  
appropriateness of audit evidence                    审计证据的适当性 F{;#\Ob   
approval                                    批准，核准 ]:#=[CH  
assertion                                    (会计报表上的)认定；确认 \HbZ~I-  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 :>.{w$Ln%  
asset                                                 资产，财产 .n1&Jsey  
asset restructuring                             资产重组 'KIT^k0"Ih  
assignment of duties                                 职责的划分 sWo}Xq#  
assistant                                     助理，助理人员  :`N
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associated company                                 联属公司，联营公司 t$(#$Z,RS  
association                                        联合，结合；协会，社团 6FNGyvBU  
assumption                                       假设，假定 BK%.wi  
at a given date                                         在某一特定时日 e2v `   
attestation                                         鉴证，公证 J/'Fj?
 
attestation service                             鉴证服务 ~9 .=t'  
audit adjustment                                审计调整 2zqaR[C  
audit areas                                        审计领域 m_*wqNFA6  
audit conclusion                                审计结论 EP#2it]0]  
audit effectiveness                             审计效果 ':fp|m)M  
audit efficiency                                  审计效率 ed`
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audit engagement letter                      审计业务约定书 L&DjNu`!9  
audit evidence                                          审计证据 O_8 SlW0e  
audit fee                                    审计费 $*942. =Q  
audit files                                          审计档案 2PYnzAsl  
audit findings                                     审计中发现的事项 !Ztqh Xr  
audit implementation stage                        审计实施阶段 kW)3naUf<  
audit mark                                        审计标识 k7Bh[ ..!  
audit materiality                                 审计重要性 UP^8Yhdo  
audit method                                     审计方法 q@~g.AMCB  
audit objective                                         审计目标，审计目的 4WvW11q8U  
audit of financial statements                      会计报表审计，财务报表审计 9tJ0O5  
audit opinion                                     审计意见 z^U+
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audit period                                      被审计期间，被审计年度 V.&F%(L  
audit plan                                          审计计划 yf9"Rc~+  
audit planning                                    编制审计计划，制定审计计划，审计计划 S[exnZ*Y  
audit planning stage                                  审计计划阶段 f-enF)z  
audit procedure                                审计程序 Q__CW5&'u  
audit programme                               审计程序表，具体审计计划 B^/MwD>%  
audit report                                       审计报告 vSR&>Q%X  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 VIz(@  
audit report with a qualified opinion                 有保留意见的审计报告 `s)4F~aVo  
audit report with an adverse opinion                否定意见的审计报告 3/`BK{  
audit report with dual dates                      双重日期审计报告 sN
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audit reporting stage                                 审计报告阶段 )]j3-#  
audit responsibility                                   审计责任 n"htx|v  
audit results                                      审计结果 HpEd$+Mz  
audit risk                                          审计风险 ot<d FvD  
audit sampling                                          审计抽样 \1!Q.V  
audit sampling techniques                         审计抽样方法，审计抽样技术 ]UkH}Pt'3  
audit strategies                                  审计策略 2.aCo, Kb;  
audit summary                                         审计总结，审计小结 20V~?xs~  
audit team                                         审计小组 d}4NL:=&  
audit test                                    审计测试 $_"u2"p  
audit trail                                          审计轨迹 ;|WUbc6&g  
audit work                                        审计工作 d5l42^Z  
audit working paper                                 审计工作底稿 /eQAGFG  
audited financial statement                        审计会计报表，已审计财务报表 d$3rcH1  
Auditing Guidelines (the～)                      审计规范指南 -5b|nQuY  
auditing standards                             审计准则 zG#5lzIu,  
audit-oriented working paper                          (审计)业务类工作底稿 Cjf[]aNJe`  
authorisation                                     授权 +a!3*G@N+  
authorisation of transaction                       交易的授权 xn3 _ED  
availability                                         可获得性 :EV.nD7  
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balance                                      余额；差额；平衡 cF8 2wg  
balance sheet                                    资产负债表 $(9QnH1KY  
bank                                                 银行 Y/5M)AyJt  
bank account                                    银行账户，银行户头 `f>
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bank statement                                 银行对账单 pX_#Y)5  
barter transaction                              易货交易，以物换物交易 XLn9NBT4K  
basis of audit                                    审计依据 `MVqd16Y  
basis of preparation                                (会计报表的)编制基础 n{;Q"\*Sg  
book of account                               账目，账簿 uI-T]N:W8x  
borrowing                                         借款，贷款，借债 \EfX3ghPI  
branch                                              分支，分支机构，分店 m=01V5_  
brought forward                                (账户余额等的)承上年，承上期，承上页 3%+~"4&  
budget                                              预算 L[Vk6e  
building                                      建筑物；大楼 \C3I6Qx  
business conditions                                  业务情况，经营情况 2%pED xui  
business licence                               (企业等的)营业执照 _Q5mPBO  
business relation                                业务关系 cX-M9Cz  
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