[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 x3cno#  
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审计词汇英汉对照 !brXQj8D7  
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ability to continue as a going concern               持续经营能力 ySC;;k
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acceptability                                     可接受性，可接受程度 d4'*K1m   
acceptable level of detection risk                     检查风险的可接受水平 34k}7k~n  
acceptance of engagement                       接受委托 u~kfz*hz  
accepting the engagement for the first time              首次接受委托 8WT^ES~C  
access to asset                                         对资产的接触 X}XTEk3[  
according to                                     根据，依据，依照 >kK!/ #ZA  
account balance                                账户余额 4dv5  
account for                                       对……进行会计处理，核算；解释 =b\k$WQ_(  
accounting                                        会计，会计学 uL`6}0  
accounting advisory serve                        会计咨询服务 <zmtVE*>g  
accounting firm                                 会计师事务所 i7@qfe$fR  
accounting information                      会计信息，会计资料 `U-i{i  
accounting period                             会计期间 8=XfwwWHy<  
accounting policies                                   会计政策 8^/V2;~^,>  
accounting professional bodies                 会计职业组织，会计职业团体 .m',*s<CMQ  
accounting records                                   会计记录 i:8g3|JfMe  
accounting responsibility                           会计责任 :Bk!Y K  
accounting service                             会计服务 mM*jdm(!  
accounting standards                                会计准则 Ml)0z&jQX  
Accounting Standards for Business Enterprises       企业会计准则 l5?fF6#j  
accounting system                             会计系统 ,{4G@:Fm  
accounting treatment                                会计处理 JPeZZ13sS  
accuracy                                    准确性，精确性 d=?Kk4Ag  
additional audit procedures                      追加审计程序 :wlX`YW+e  
addressee                                         收件人，收信人 dy>iIc>  
Administration of State-owned Assets  (the～)     国有资产管理局 j2oHwt6"  
administrative laws and regulations                 行政法规 z&a%_ ]Q*  
adverse impact                                 不利影响，负面影响 >FrF"u:kM  
adverse opinion                                反对意见 , mpvGvAI  
advisory group                                  咨询组，顾问组 h>s|MZQ:*  
agency fee                                        代理费，代理费用 m(~5X0  
aggregate                                          总计，合计为…… d
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alternation of document and record                 变造文件和记录 l`#XB:#U  
alternative audit procedures                      替代审计程序，备选审计程序 x2@Q5|a  
amend                                              修改，修订 xR9<I:^&  
amortisation                                      摊销 /qf2LO'+  
analytical capacity                             分析能力 .#py5&`%  
analytical procedures                               分析性程序 sIx8,3`&y  
annual financial statements                        年度会计报表，年度财务报表 e|ChCvk  
appendix                                          附录，附表 G@4ro<  
applicable                                         适用的 o6{[7jI  
applicable laws and regulations                 适用的法规 P=Au~2X  
application systems                                  应用系统 aSu6SU  
apply consistently                              一贯地执行，一贯地实施 *-KgU'u?  
appropriate                                       适当的，合适的； tS$^k)ZXip  
征用，挪用 yJ(BPSt  
appropriate authorization                          适当的授权 *3,GQ%~/z  
appropriateness of audit evidence                    审计证据的适当性 v37TDY3;  
approval                                    批准，核准 iy{n"#uX  
assertion                                    (会计报表上的)认定；确认 [&6VI?  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 a T v  
asset                                                 资产，财产 YMlnC7?_/  
asset restructuring                             资产重组 P[;<,U;'HO  
assignment of duties                                 职责的划分 'QR @G  
assistant                                     助理，助理人员 [
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associated company                                 联属公司，联营公司 u}zCcWP|L  
association                                        联合，结合；协会，社团 +/">]QJ   
assumption                                       假设，假定 ]_8 bX}_n  
at a given date                                         在某一特定时日 :>@6\  
attestation                                         鉴证，公证 g;N)K3\2
 
attestation service                             鉴证服务 7=$@bHEF#*  
audit adjustment                                审计调整 v'x)AbbC  
audit areas                                        审计领域 <W,M?r+  
audit conclusion                                审计结论 fjc8@S5x9j  
audit effectiveness                             审计效果 `WjRb  
audit efficiency                                  审计效率 &$\B&Hp@  
audit engagement letter                      审计业务约定书  ,\HZIl[8  
audit evidence                                          审计证据 p2v+sWO  
audit fee                                    审计费 ]n8 5.DF  
audit files                                          审计档案 rQ_!/J[9  
audit findings                                     审计中发现的事项 6P0\t\D0  
audit implementation stage                        审计实施阶段 h.A@o#x  
audit mark                                        审计标识 jRk" #:  
audit materiality                                 审计重要性 3ID1>  
audit method                                     审计方法 (?9@nS  
audit objective                                         审计目标，审计目的 d&!;uzOx  
audit of financial statements                      会计报表审计，财务报表审计 f)~j'e  
audit opinion                                     审计意见 a>3#z2#  
audit period                                      被审计期间，被审计年度 0|1)cO}Dy  
audit plan                                          审计计划 Q]Kc<[E  
audit planning                                    编制审计计划，制定审计计划，审计计划 v/W\k.?q /  
audit planning stage                                  审计计划阶段 75u5zD   
audit procedure                                审计程序 In[!g  
audit programme                               审计程序表，具体审计计划
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audit report                                       审计报告 : h"Bf@3  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 x
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audit report with a qualified opinion                 有保留意见的审计报告 {P /5cw  
audit report with an adverse opinion                否定意见的审计报告 MF7q*f  
audit report with dual dates                      双重日期审计报告 oxs0)B  
audit reporting stage                                 审计报告阶段 'U9l   
audit responsibility                                   审计责任 7P&O{tl(  
audit results                                      审计结果 X?2ub/Nr#Y  
audit risk                                          审计风险 |OgtAI9  
audit sampling                                          审计抽样 KdBE[A-1^M  
audit sampling techniques                         审计抽样方法，审计抽样技术 cO&(&*J r  
audit strategies                                  审计策略 scXY~l]I*  
audit summary                                         审计总结，审计小结 2J>v4EWC  
audit team                                         审计小组 Cb`2"mpWS  
audit test                                    审计测试 +,"O#`sy<  
audit trail                                          审计轨迹 fFr[ &\[  
audit work                                        审计工作 vz\^Aa #fv  
audit working paper                                 审计工作底稿 BZ'63  
audited financial statement                        审计会计报表，已审计财务报表 xI'sprNa_1  
Auditing Guidelines (the～)                      审计规范指南 T-;|E^  
auditing standards                             审计准则 ~
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audit-oriented working paper                          (审计)业务类工作底稿 #it)  
authorisation                                     授权 .B9i`)0  
authorisation of transaction                       交易的授权 L0sb[:'luz  
availability                                         可获得性 &jbZL5  
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balance                                      余额；差额；平衡 >Y3ZK{b  
balance sheet                                    资产负债表 JemB[  
bank                                                 银行 I1J/de,u  
bank account                                    银行账户，银行户头 M5C%(sQ$  
bank statement                                 银行对账单 4!l%@R>O2  
barter transaction                              易货交易，以物换物交易 Hzn6H4Rc  
basis of audit                                    审计依据 Cyn_UE  
basis of preparation                                (会计报表的)编制基础 ['`Vg=O.{  
book of account                               账目，账簿 ,MmX(O0  
borrowing                                         借款，贷款，借债 [ST,/<?0  
branch                                              分支，分支机构，分店 dTATJ)NH  
brought forward                                (账户余额等的)承上年，承上期，承上页 .huk>   
budget                                              预算 )0tq&  
building                                      建筑物；大楼 n'i~1pM,?  
business conditions                                  业务情况，经营情况 8|U-{"!O?  
business licence                               (企业等的)营业执照 xDsB%~  
business relation                                业务关系 UA%tI2  
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