[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 ox (%5c)b|  
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审计词汇英汉对照 H DFOA  
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ability to continue as a going concern               持续经营能力 5N&? KA-  
acceptability                                     可接受性，可接受程度 4Wm@W E  
acceptable level of detection risk                     检查风险的可接受水平 EJNU761  
acceptance of engagement                       接受委托 6b\&~b@T  
accepting the engagement for the first time              首次接受委托 $'h Ez/  
access to asset                                         对资产的接触 OH(waKq2I  
according to                                     根据，依据，依照 -pXSSa;O9  
account balance                                账户余额 ?m?::R
H  
account for                                       对……进行会计处理，核算；解释 .UY^oR=b{  
accounting                                        会计，会计学 nK%LRcAs  
accounting advisory serve                        会计咨询服务 Da&]y
 
accounting firm                                 会计师事务所 }d}Ke_Q0  
accounting information                      会计信息，会计资料 "5wa91*  
accounting period                             会计期间  O+Y6N  
accounting policies                                   会计政策 h{HHLR  
accounting professional bodies                 会计职业组织，会计职业团体 <3C*Z"aQ>|  
accounting records                                   会计记录 4u5-7[TZ  
accounting responsibility                           会计责任 *6DB0X_-}  
accounting service                             会计服务 sI^Xb@'09$  
accounting standards                                会计准则 @wNG{Stj  
Accounting Standards for Business Enterprises       企业会计准则 @'!SN\?W8  
accounting system                             会计系统 1F
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accounting treatment                                会计处理 &AbNWtCV+G  
accuracy                                    准确性，精确性 zv,jM0-  
additional audit procedures                      追加审计程序 Y^EcQzLw  
addressee                                         收件人，收信人 4 VW[E1
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Administration of State-owned Assets  (the～)     国有资产管理局 SmSH2m-  
administrative laws and regulations                 行政法规 ~g ZLY ls  
adverse impact                                 不利影响，负面影响 D!-g&HBTC  
adverse opinion                                反对意见 X))/ m[_[  
advisory group                                  咨询组，顾问组 ;P%1j|7  
agency fee                                        代理费，代理费用 O*)Vhw'pK  
aggregate                                          总计，合计为…… !\.pq 2  
alternation of document and record                 变造文件和记录 EVC]sUT  
alternative audit procedures                      替代审计程序，备选审计程序 0*D$R`$  
amend                                              修改，修订 S8 j{V5R'  
amortisation                                      摊销 iN8zo:&Z  
analytical capacity                             分析能力 *VhL\IjN]  
analytical procedures                               分析性程序 V7fq4O^:  
annual financial statements                        年度会计报表，年度财务报表 Cl8Cg~2  
appendix                                          附录，附表 ieCEo|b  
applicable                                         适用的 GqaCj^2f  
applicable laws and regulations                 适用的法规 qwgPk9l  
application systems                                  应用系统 N.{ H,oO `  
apply consistently                              一贯地执行，一贯地实施 mQ26K~  
appropriate                                       适当的，合适的； 1+{{EOZ4  
征用，挪用 Y;^l%ePuW  
appropriate authorization                          适当的授权 Mc_YPR:
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appropriateness of audit evidence                    审计证据的适当性 hVAn>_(  
approval                                    批准，核准 rgtT~$S  
assertion                                    (会计报表上的)认定；确认 9BBmw(M}  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 Eq9
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asset                                                 资产，财产 ""F5z,'  
asset restructuring                             资产重组 Ep3N&Imp  
assignment of duties                                 职责的划分 J({Xg?  
assistant                                     助理，助理人员 vJc-6EO
 
associated company                                 联属公司，联营公司 .P%bkD6M  
association                                        联合，结合；协会，社团 xvl#w  
assumption                                       假设，假定 Mhf5bN|wQ  
at a given date                                         在某一特定时日 n QZwC  
attestation                                         鉴证，公证 >kDQkhZ  
attestation service                             鉴证服务  KD7dye  
audit adjustment                                审计调整 &zeyE;/Hj  
audit areas                                        审计领域 *>' V1b4}  
audit conclusion                                审计结论 V0.vQ/  
audit effectiveness                             审计效果 s.N/2F&*W  
audit efficiency                                  审计效率 J1RJ*mo7,  
audit engagement letter                      审计业务约定书 sF?TmBQ*  
audit evidence                                          审计证据 {Y=WW7:Qx  
audit fee                                    审计费 1&evG-#<:  
audit files                                          审计档案 @oY~..d`
 
audit findings                                     审计中发现的事项 A_ N;   
audit implementation stage                        审计实施阶段 BBRR
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audit mark                                        审计标识 ]kRfB:4ED  
audit materiality                                 审计重要性 JNYFD8J~  
audit method                                     审计方法 _w(7u(Z  
audit objective                                         审计目标，审计目的 e
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audit of financial statements                      会计报表审计，财务报表审计 "
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audit opinion                                     审计意见 l%puHZ)t  
audit period                                      被审计期间，被审计年度 %D}kD6=  
audit plan                                          审计计划 LW'D?p#  
audit planning                                    编制审计计划，制定审计计划，审计计划 2%@4]  
audit planning stage                                  审计计划阶段 E=CsIK   
audit procedure                                审计程序 #Z`q+@@]A  
audit programme                               审计程序表，具体审计计划 +wvWwie  
audit report                                       审计报告 zrL$]Oy}x  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 >G*eNn  
audit report with a qualified opinion                 有保留意见的审计报告 A8fOQ  
audit report with an adverse opinion                否定意见的审计报告 eH3JyzzP,  
audit report with dual dates                      双重日期审计报告 >WQMqQ^t@  
audit reporting stage                                 审计报告阶段
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audit responsibility                                   审计责任 [.'|_l  
audit results                                      审计结果 )72+\C[*~r  
audit risk                                          审计风险 l7259Ro~  
audit sampling                                          审计抽样 zH4D8@[7O  
audit sampling techniques                         审计抽样方法，审计抽样技术 ?U5{Wa85D  
audit strategies                                  审计策略 LX
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audit summary                                         审计总结，审计小结 zRl3KjET  
audit team                                         审计小组 v/0QOp  
audit test                                    审计测试 ~u !|qM  
audit trail                                          审计轨迹 &Gn 2tr  
audit work                                        审计工作 V>)OpvoT#  
audit working paper                                 审计工作底稿 ox>^>wR*  
audited financial statement                        审计会计报表，已审计财务报表 rEnQYz  
Auditing Guidelines (the～)                      审计规范指南 o]` *M|  
auditing standards                             审计准则 }QcCS2)Ud  
audit-oriented working paper                          (审计)业务类工作底稿 *:YiimOY"  
authorisation                                     授权 I<4Pur>"  
authorisation of transaction                       交易的授权 7he,?T)vD  
availability                                         可获得性 z(exA  
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balance                                      余额；差额；平衡 ?(y*nD[a  
balance sheet                                    资产负债表 3n1;G8Nf  
bank                                                 银行 1onM j  
bank account                                    银行账户，银行户头 ^f &XQQY  
bank statement                                 银行对账单 L9\1+rq  
barter transaction                              易货交易，以物换物交易 k\YG^I  
basis of audit                                    审计依据 .b&t;4q  
basis of preparation                                (会计报表的)编制基础 wd^':  
book of account                               账目，账簿 !t%j?\f  
borrowing                                         借款，贷款，借债 P[#e/qnXu|  
branch                                              分支，分支机构，分店 ='sHj4hU  
brought forward                                (账户余额等的)承上年，承上期，承上页 OwUhdiG  
budget                                              预算 Ar|0b}=)>  
building                                      建筑物；大楼 }DEg-j,F  
business conditions                                  业务情况，经营情况 ooL!TSGD  
business licence                               (企业等的)营业执照 mpEK (p  
business relation                                业务关系 SSg8}m5)Q  
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