[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 /|`;|0/2
 
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审计词汇英汉对照 2E ycFjO  
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ability to continue as a going concern               持续经营能力 g9'50<|J  
acceptability                                     可接受性，可接受程度 l3b$b%0'  
acceptable level of detection risk                     检查风险的可接受水平 ^HX={(ddK  
acceptance of engagement                       接受委托 W446;)?5  
accepting the engagement for the first time              首次接受委托 ZTMzL%i  
access to asset                                         对资产的接触  -"<H$  
according to                                     根据，依据，依照 9@:H9"w  
account balance                                账户余额 9\R:J"X  
account for                                       对……进行会计处理，核算；解释 Rfeiv  
accounting                                        会计，会计学 `f8{^Rau  
accounting advisory serve                        会计咨询服务 )=[K$>0k  
accounting firm                                 会计师事务所 %7/XZQ  
accounting information                      会计信息，会计资料 3yZtyXRPn  
accounting period                             会计期间 $9M>B<]  
accounting policies                                   会计政策 ;BejFcb  
accounting professional bodies                 会计职业组织，会计职业团体 ^['%wA%  
accounting records                                   会计记录 S2;{)"mS  
accounting responsibility                           会计责任 Q?I)1][ !"  
accounting service                             会计服务 T{{J' _s5L  
accounting standards                                会计准则
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Accounting Standards for Business Enterprises       企业会计准则 ( y'i{:B  
accounting system                             会计系统 FavU"QU&|  
accounting treatment                                会计处理 bhnm<RZ  
accuracy                                    准确性，精确性 -TjYQ  
additional audit procedures                      追加审计程序 zPH1{|H+l  
addressee                                         收件人，收信人 %pt ul_(s'  
Administration of State-owned Assets  (the～)     国有资产管理局 QE=Cum  
administrative laws and regulations                 行政法规 hc`9Y  
adverse impact                                 不利影响，负面影响 -Z4J?b  
adverse opinion                                反对意见 'g|%Ro/  
advisory group                                  咨询组，顾问组 Gxy>aS3  
agency fee                                        代理费，代理费用 MS_&;2  
aggregate                                          总计，合计为…… #HJF==  
alternation of document and record                 变造文件和记录 `IFt;Ja\6  
alternative audit procedures                      替代审计程序，备选审计程序 i ao
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amend                                              修改，修订 `a3q)}*Y
 
amortisation                                      摊销 OzX\s=  
analytical capacity                             分析能力 G0^23j  
analytical procedures                               分析性程序 mhnD1}9,Ih  
annual financial statements                        年度会计报表，年度财务报表 D$YAi%*H  
appendix                                          附录，附表 p%]*I?  
applicable                                         适用的 I&q:w\\z8|  
applicable laws and regulations                 适用的法规 |t4k&Dkx`  
application systems                                  应用系统 xQk]a1  
apply consistently                              一贯地执行，一贯地实施 [WRs1$5  
appropriate                                       适当的，合适的； nyw,Fu  
征用，挪用 )j',e$m  
appropriate authorization                          适当的授权 d[k b]lC  
appropriateness of audit evidence                    审计证据的适当性 ?*9U d  
approval                                    批准，核准 #CW]70H`  
assertion                                    (会计报表上的)认定；确认 UH%oGp$ykX  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 9hmCvQgtf  
asset                                                 资产，财产 8r
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asset restructuring                             资产重组 0u'4kF!P!  
assignment of duties                                 职责的划分 ,B5
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assistant                                     助理，助理人员 7I&7YhFI  
associated company                                 联属公司，联营公司 {YcVeCq+N  
association                                        联合，结合；协会，社团 QKwWX_3%Z]  
assumption                                       假设，假定 \Y Cj/tG8  
at a given date                                         在某一特定时日 *O)_D bj  
attestation                                         鉴证，公证 pyT+ba#  
attestation service                             鉴证服务 --Dw  
audit adjustment                                审计调整 p<Ah50!B  
audit areas                                        审计领域 MN$j{+!Q  
audit conclusion                                审计结论 nbMH:UY,J  
audit effectiveness                             审计效果 h$f/NSct2  
audit efficiency                                  审计效率 Ke&lGf"5  
audit engagement letter                      审计业务约定书 SV<*qz  
audit evidence                                          审计证据 _>dqz(8#  
audit fee                                    审计费 oeDsJ6;  
audit files                                          审计档案 28f-8B  
audit findings                                     审计中发现的事项 xv$^%(Ujp  
audit implementation stage                        审计实施阶段 zv@'x nY]  
audit mark                                        审计标识  >BrxJw#M  
audit materiality                                 审计重要性 _-% ay  
audit method                                     审计方法 p0qQ(  
audit objective                                         审计目标，审计目的 R`76Ae`R8  
audit of financial statements                      会计报表审计，财务报表审计 Gqk"%irZ  
audit opinion                                     审计意见 #_2V@F+,  
audit period                                      被审计期间，被审计年度 N5 }vy$t_P  
audit plan                                          审计计划
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audit planning                                    编制审计计划，制定审计计划，审计计划 ~H@':Mms.h  
audit planning stage                                  审计计划阶段 `eND3c  
audit procedure                                审计程序 S 82NU2L  
audit programme                               审计程序表，具体审计计划 }E*d)n|  
audit report                                       审计报告 CV]PCq!  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 8kW9.   
audit report with a qualified opinion                 有保留意见的审计报告 TbIM{X  
audit report with an adverse opinion                否定意见的审计报告 vEtogkFA"  
audit report with dual dates                      双重日期审计报告 thipfS  
audit reporting stage                                 审计报告阶段 c*RZbE9k  
audit responsibility                                   审计责任 &I'~:nWpt  
audit results                                      审计结果 @ RTQJ+ms  
audit risk                                          审计风险 XhWMvme  
audit sampling                                          审计抽样 IH\k_Yf#u  
audit sampling techniques                         审计抽样方法，审计抽样技术 >B8)Wb:  
audit strategies                                  审计策略 z9w@-])  
audit summary                                         审计总结，审计小结 Mky$#SI11  
audit team                                         审计小组 }2`S@Rq.WW  
audit test                                    审计测试 *VHBTO9  
audit trail                                          审计轨迹 {@Diig  
audit work                                        审计工作 zHb<YpU  
audit working paper                                 审计工作底稿 *9j9=N?  
audited financial statement                        审计会计报表，已审计财务报表 ^>%=/RX  
Auditing Guidelines (the～)                      审计规范指南 <'P|g  
auditing standards                             审计准则 II>X6  
audit-oriented working paper                          (审计)业务类工作底稿 nz+o8L,  
authorisation                                     授权 g+ 2SB5 2D  
authorisation of transaction                       交易的授权 B susXW$  
availability                                         可获得性 JO :m: M  
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balance                                      余额；差额；平衡 \lKQDct. -  
balance sheet                                    资产负债表 Zr}`W\  
bank                                                 银行 Y1`.  
bank account                                    银行账户，银行户头 mNb+V/*x3  
bank statement                                 银行对账单 <(BAws(X  
barter transaction                              易货交易，以物换物交易 V9Au\  
basis of audit                                    审计依据 B1nb23SY T  
basis of preparation                                (会计报表的)编制基础 s3J T1TX  
book of account                               账目，账簿 *zX<`E  
borrowing                                         借款，贷款，借债 :6HMb^4  
branch                                              分支，分支机构，分店 WCR+ZXI?1  
brought forward                                (账户余额等的)承上年，承上期，承上页 pM(y?zGt  
budget                                              预算 6b<t|zb  
building                                      建筑物；大楼 {E6W]Mno  
business conditions                                  业务情况，经营情况 {/QpEd>3+  
business licence                               (企业等的)营业执照 ZN1QTb
 
business relation                                业务关系 Q=^}B}G  
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