[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 qCn(~:  
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审计词汇英汉对照 -@-cG\{  
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ability to continue as a going concern               持续经营能力 9`+c<j4/B  
acceptability                                     可接受性，可接受程度 n|Vs27  
acceptable level of detection risk                     检查风险的可接受水平 y iE[^2Pv  
acceptance of engagement                       接受委托 +Cl(:kfYB  
accepting the engagement for the first time              首次接受委托 MOY.$M,1  
access to asset                                         对资产的接触  d>}pz  
according to                                     根据，依据，依照 6+A<_r`#Q  
account balance                                账户余额 _`|Hk2O  
account for                                       对……进行会计处理，核算；解释 G*ZHLLO4S\  
accounting                                        会计，会计学 dU\,>3tG  
accounting advisory serve                        会计咨询服务 .{LFc|Z[  
accounting firm                                 会计师事务所 /cUcfe#X  
accounting information                      会计信息，会计资料 J5}-5sV^  
accounting period                             会计期间 Id(o6j^J_  
accounting policies                                   会计政策 wP-
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accounting professional bodies                 会计职业组织，会计职业团体 7-.YVM~R  
accounting records                                   会计记录 E$; =*0w  
accounting responsibility                           会计责任 7OG=LF*V-  
accounting service                             会计服务 *<#jr  
accounting standards                                会计准则 #.UooFk+Y  
Accounting Standards for Business Enterprises       企业会计准则 Xy:'f".M~\  
accounting system                             会计系统 k:Sxs+)?1  
accounting treatment                                会计处理 R_:47.qq  
accuracy                                    准确性，精确性 \@vR*E  
additional audit procedures                      追加审计程序 lwaxj7  
addressee                                         收件人，收信人 I.A7H'j  
Administration of State-owned Assets  (the～)     国有资产管理局 Q\ TawRK8  
administrative laws and regulations                 行政法规 z;@;jQ7  
adverse impact                                 不利影响，负面影响 x'@0]f.  
adverse opinion                                反对意见 7R[4XQ%  
advisory group                                  咨询组，顾问组 qP6]}Aj]  
agency fee                                        代理费，代理费用 Lnbbv  *  
aggregate                                          总计，合计为…… 1w/1k6`0  
alternation of document and record                 变造文件和记录 _>%P};G{>  
alternative audit procedures                      替代审计程序，备选审计程序 ;aj
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amend                                              修改，修订 j<>E Fd  
amortisation                                      摊销 OACRw%J:X{  
analytical capacity                             分析能力 E8zga)  
analytical procedures                               分析性程序 N}b/;Y  
annual financial statements                        年度会计报表，年度财务报表 G1z[v3T  
appendix                                          附录，附表 $As;Tvw.  
applicable                                         适用的 P%
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applicable laws and regulations                 适用的法规 I3]-$  
application systems                                  应用系统 %eB0)'  
apply consistently                              一贯地执行，一贯地实施 RiqYC3Ka  
appropriate                                       适当的，合适的； aa2&yc29hp  
征用，挪用 z$$ E7i  
appropriate authorization                          适当的授权 2%i_SX[  
appropriateness of audit evidence                    审计证据的适当性 ~+}w>jIm{|  
approval                                    批准，核准 VliX'.-  
assertion                                    (会计报表上的)认定；确认 =<R")D]4z  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 |9T3" _MmJ  
asset                                                 资产，财产 5dr
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asset restructuring                             资产重组 {m~.'DU  
assignment of duties                                 职责的划分 rXc-V},az8  
assistant                                     助理，助理人员 5wYYYo=  
associated company                                 联属公司，联营公司 $$ouqLu  
association                                        联合，结合；协会，社团 \fIGMoy!  
assumption                                       假设，假定 _^;+_6&[  
at a given date                                         在某一特定时日 B/.+&AJw  
attestation                                         鉴证，公证 JpqZVu"7  
attestation service                             鉴证服务 sS(t }$  
audit adjustment                                审计调整 0YK`wuZGS  
audit areas                                        审计领域 "S)2<tV  
audit conclusion                                审计结论 ~sj'GEhEg  
audit effectiveness                             审计效果 P1KXvc}JGe  
audit efficiency                                  审计效率 ?3 {&"  
audit engagement letter                      审计业务约定书 &HBqweI  
audit evidence                                          审计证据 IZ+kw .6e  
audit fee                                    审计费 1.*VliY  
audit files                                          审计档案 uvR9BL2=  
audit findings                                     审计中发现的事项 )rcFBD{vM  
audit implementation stage                        审计实施阶段 HYm |  
audit mark                                        审计标识 ^Z1t'-xZ  
audit materiality                                 审计重要性 4Gz5Ju  
audit method                                     审计方法 w/_n$hX  
audit objective                                         审计目标，审计目的 1{D_30sG.  
audit of financial statements                      会计报表审计，财务报表审计 ^*JpdmVhu  
audit opinion                                     审计意见 zj:= 9$  
audit period                                      被审计期间，被审计年度 (1pI#H"f9  
audit plan                                          审计计划 W <.h@Rz+  
audit planning                                    编制审计计划，制定审计计划，审计计划  mG4$  
audit planning stage                                  审计计划阶段  .>? h  
audit procedure                                审计程序 o zg%-  
audit programme                               审计程序表，具体审计计划 wM
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audit report                                       审计报告 `q =e<$  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 ,Vb;2  
audit report with a qualified opinion                 有保留意见的审计报告 /){F0Zjjt  
audit report with an adverse opinion                否定意见的审计报告 MO}J  
audit report with dual dates                      双重日期审计报告 qYpuo D  
audit reporting stage                                 审计报告阶段 %B9iby8)1  
audit responsibility                                   审计责任 PL vz1}ts  
audit results                                      审计结果 ;VM',40  
audit risk                                          审计风险 Zx$q,Zo<  
audit sampling                                          审计抽样 d'j8P  
audit sampling techniques                         审计抽样方法，审计抽样技术 nADt8  
audit strategies                                  审计策略 ]j.=zQP?'  
audit summary                                         审计总结，审计小结 )D_ ZZPq_  
audit team                                         审计小组 BCnf'0q  
audit test                                    审计测试 UrAg*v!Qy  
audit trail                                          审计轨迹 fDe4 [QQ8  
audit work                                        审计工作 i>=d7'oR  
audit working paper                                 审计工作底稿 9gjI;*(z1  
audited financial statement                        审计会计报表，已审计财务报表 "mT95x\NA\  
Auditing Guidelines (the～)                      审计规范指南 X( Q*(_  
auditing standards                             审计准则 K&1o!<|  
audit-oriented working paper                          (审计)业务类工作底稿 KKMzhvf]#  
authorisation                                     授权 p#-ov-znp  
authorisation of transaction                       交易的授权 !
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availability                                         可获得性 jC_7cAsl  
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balance                                      余额；差额；平衡 `v2] Jk<  
balance sheet                                    资产负债表 $7Sbz&)y3  
bank                                                 银行 O<}^`4d  
bank account                                    银行账户，银行户头 e<_yr>9g"  
bank statement                                 银行对账单 2 uuI_9 "^  
barter transaction                              易货交易，以物换物交易 oL?[9aww  
basis of audit                                    审计依据 #$\cRLPg  
basis of preparation                                (会计报表的)编制基础 ?gZJ v  
book of account                               账目，账簿 ,$;g'z!N  
borrowing                                         借款，贷款，借债 9a.r(W[9  
branch                                              分支，分支机构，分店 m3|KIUP  
brought forward                                (账户余额等的)承上年，承上期，承上页 FN$hEc!  
budget                                              预算 fwR3=:5~  
building                                      建筑物；大楼 Rg:3}T`~n  
business conditions                                  业务情况，经营情况 R<r"jOd]  
business licence                               (企业等的)营业执照 n])-+[F  
business relation                                业务关系 sOyWsXd+R'  
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