[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 o|V`/sW{  
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审计词汇英汉对照 UbDpSfub  
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ability to continue as a going concern               持续经营能力 %M5{-pJ|C  
acceptability                                     可接受性，可接受程度 : *8t,f~s^  
acceptable level of detection risk                     检查风险的可接受水平 <ebC]2j8cK  
acceptance of engagement                       接受委托 H3>49;`  
accepting the engagement for the first time              首次接受委托  NIh?2w"\  
access to asset                                         对资产的接触 `e[>S  
according to                                     根据，依据，依照 ;k:17&:8ue  
account balance                                账户余额 }h+{>{2j  
account for                                       对……进行会计处理，核算；解释 &WKA g:^k)  
accounting                                        会计，会计学 A4{p(MS5  
accounting advisory serve                        会计咨询服务 [pxC3{|d$  
accounting firm                                 会计师事务所 SpC6dkxD\  
accounting information                      会计信息，会计资料 /<VR-yr  
accounting period                             会计期间 j"r7M|Z+V  
accounting policies                                   会计政策 /T<))@$  
accounting professional bodies                 会计职业组织，会计职业团体 ,<s /K  
accounting records                                   会计记录 6o)RsxN eu  
accounting responsibility                           会计责任 ,(3oAj\  
accounting service                             会计服务 %?X6TAtH  
accounting standards                                会计准则 g#%Egb1  
Accounting Standards for Business Enterprises       企业会计准则 @j<Q2z^  
accounting system                             会计系统 `$t|O&z  
accounting treatment                                会计处理 POI|#[-V  
accuracy                                    准确性，精确性 eq(1'?7]`G  
additional audit procedures                      追加审计程序 z7_h$v  
addressee                                         收件人，收信人 'm^]X3y*  
Administration of State-owned Assets  (the～)     国有资产管理局 u?rs6A[h#  
administrative laws and regulations                 行政法规 25Uw\rKeO  
adverse impact                                 不利影响，负面影响 puAjAvIax  
adverse opinion                                反对意见 d6e$'w@(\T  
advisory group                                  咨询组，顾问组 . e_VPKF|  
agency fee                                        代理费，代理费用 b5)a 6qtb  
aggregate                                          总计，合计为…… q8!X^1F7  
alternation of document and record                 变造文件和记录 : "^/?Sd  
alternative audit procedures                      替代审计程序，备选审计程序 ]^53Qbrv  
amend                                              修改，修订 l T#WM]  
amortisation                                      摊销 VDFs
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analytical capacity                             分析能力 <Rfx`mn  
analytical procedures                               分析性程序 4Mr Uo9L$s  
annual financial statements                        年度会计报表，年度财务报表 j6WDh}#  
appendix                                          附录，附表 &LYH  >  
applicable                                         适用的 4Opf[3]  
applicable laws and regulations                 适用的法规 i
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application systems                                  应用系统 $It3}?>C'  
apply consistently                              一贯地执行，一贯地实施 '{w[).c.  
appropriate                                       适当的，合适的； ns#v?D9NF  
征用，挪用 b!<)x}-t>  
appropriate authorization                          适当的授权 .hRtQU  
appropriateness of audit evidence                    审计证据的适当性 xW|8-q  
approval                                    批准，核准 &$
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assertion                                    (会计报表上的)认定；确认 Van=dzG  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 NG8F'=<  
asset                                                 资产，财产 RiZ)#0  
asset restructuring                             资产重组  z.Vf,<H  
assignment of duties                                 职责的划分 3 MCV?"0  
assistant                                     助理，助理人员 f#McTC3C  
associated company                                 联属公司，联营公司 'cqY-64CJZ  
association                                        联合，结合；协会，社团 E9\u^"GVO  
assumption                                       假设，假定 :_|Xr'n`A  
at a given date                                         在某一特定时日 $DdC|
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attestation                                         鉴证，公证 7+;.Q  
attestation service                             鉴证服务 A=sz8?K+`  
audit adjustment                                审计调整 \]0#jI/:  
audit areas                                        审计领域 y&V%xE/  
audit conclusion                                审计结论 OF0v0Y/a  
audit effectiveness                             审计效果 3hVuC1;"  
audit efficiency                                  审计效率 _*cKu>,O  
audit engagement letter                      审计业务约定书 6_&S ?yA  
audit evidence                                          审计证据 9iV9q]($0  
audit fee                                    审计费 nlZJ
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audit files                                          审计档案 hka%!W5  
audit findings                                     审计中发现的事项 mQ9y{}t=4  
audit implementation stage                        审计实施阶段 #O{cplh,  
audit mark                                        审计标识 'Ck:=V%}g  
audit materiality                                 审计重要性 8)>4ZNXz  
audit method                                     审计方法 u2OrH3E4E3  
audit objective                                         审计目标，审计目的 e8M0Lz#}  
audit of financial statements                      会计报表审计，财务报表审计 a ?\:,5=  
audit opinion                                     审计意见 x*p'm[Tdtm  
audit period                                      被审计期间，被审计年度 b2H-D!YO^  
audit plan                                          审计计划 7m%[$X`  
audit planning                                    编制审计计划，制定审计计划，审计计划 xiV!\Z}  
audit planning stage                                  审计计划阶段 ++eT 0  
audit procedure                                审计程序 m/ q`k  
audit programme                               审计程序表，具体审计计划 U
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audit report                                       审计报告 }~p%e2<  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 T*g}^TEh  
audit report with a qualified opinion                 有保留意见的审计报告 1\)C;c
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audit report with an adverse opinion                否定意见的审计报告 +R7pdi  
audit report with dual dates                      双重日期审计报告 n5#QQk2  
audit reporting stage                                 审计报告阶段 -q(*)N5.2  
audit responsibility                                   审计责任 a)L|kux;l  
audit results                                      审计结果 jZH4]^De  
audit risk                                          审计风险 @yj~5Gf(j  
audit sampling                                          审计抽样 j`+{FCB7  
audit sampling techniques                         审计抽样方法，审计抽样技术 1,7 }ah_  
audit strategies                                  审计策略 $wyPGok  
audit summary                                         审计总结，审计小结 S|T_<FCY  
audit team                                         审计小组 bM2x (E\
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audit test                                    审计测试 v4K! BW  
audit trail                                          审计轨迹 q8uq%wf  
audit work                                        审计工作 Dk&(QajL  
audit working paper                                 审计工作底稿 7jHrLsB  
audited financial statement                        审计会计报表，已审计财务报表 =q>lP+  
Auditing Guidelines (the～)                      审计规范指南 "$P/ek  
auditing standards                             审计准则 O0s,)8+z5D  
audit-oriented working paper                          (审计)业务类工作底稿 1!yd(p=cL  
authorisation                                     授权 aPRMpY-YC3  
authorisation of transaction                       交易的授权  Vvp
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availability                                         可获得性 49
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balance                                      余额；差额；平衡 RR|X4h0.  
balance sheet                                    资产负债表 0+[3>Ny0  
bank                                                 银行 ^*+j7A.n  
bank account                                    银行账户，银行户头 ~YenH  
bank statement                                 银行对账单 _~'M
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barter transaction                              易货交易，以物换物交易 HXX9D&c4R  
basis of audit                                    审计依据 DMTc{  
basis of preparation                                (会计报表的)编制基础 O.Y|},F  
book of account                               账目，账簿 A-d<[@d0  
borrowing                                         借款，贷款，借债 DliDBArxZ  
branch                                              分支，分支机构，分店 9g# 6
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brought forward                                (账户余额等的)承上年，承上期，承上页 JpZ_cb`<E'  
budget                                              预算 2b
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building                                      建筑物；大楼 BS?i!Bm7  
business conditions                                  业务情况，经营情况 RCi8{~rIvS  
business licence                               (企业等的)营业执照 ).0p\.W~  
business relation                                业务关系 vE1:;%Q  
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