[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 g5N<B+?!i  
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审计词汇英汉对照 Yzx0[_'u  
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ability to continue as a going concern               持续经营能力 ,+evP=(cX  
acceptability                                     可接受性，可接受程度 $d[:4h~  
acceptable level of detection risk                     检查风险的可接受水平 nezbmpL4  
acceptance of engagement                       接受委托 _jKVA6_E  
accepting the engagement for the first time              首次接受委托 #u(,#(P'#  
access to asset                                         对资产的接触 SytDo (_=W  
according to                                     根据，依据，依照 ]Y! Vyn  
account balance                                账户余额 ai9,4  
account for                                       对……进行会计处理，核算；解释 4?uG> ;V  
accounting                                        会计，会计学 y{P9k8v!z  
accounting advisory serve                        会计咨询服务 ofv
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accounting firm                                 会计师事务所 dR{ V,H7N  
accounting information                      会计信息，会计资料 -{mq\GvGn  
accounting period                             会计期间 Av4E?@R  
accounting policies                                   会计政策 .Q@'Ob`  
accounting professional bodies                 会计职业组织，会计职业团体 n:] 1^wX#  
accounting records                                   会计记录 bncFrzp#o  
accounting responsibility                           会计责任 4=cq76  
accounting service                             会计服务 RL8wSK  
accounting standards                                会计准则 {-qTU6  
Accounting Standards for Business Enterprises       企业会计准则 %*}f<k{6  
accounting system                             会计系统 kfECC&"  
accounting treatment                                会计处理 L#bQ`t  
accuracy                                    准确性，精确性 8nR,G W\  
additional audit procedures                      追加审计程序 "b7C0NE  
addressee                                         收件人，收信人 bUL9*{>G  
Administration of State-owned Assets  (the～)     国有资产管理局 iP_Xr~w  
administrative laws and regulations                 行政法规 .q}k  
adverse impact                                 不利影响，负面影响 yt,;^o^  
adverse opinion                                反对意见 (LPD  
advisory group                                  咨询组，顾问组 *&MkkI#  
agency fee                                        代理费，代理费用 RjHpC7b*%  
aggregate                                          总计，合计为…… ?QVI'R:Z
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alternation of document and record                 变造文件和记录 - mXr6R?  
alternative audit procedures                      替代审计程序，备选审计程序 (Ad!hyE(  
amend                                              修改，修订 >Sah\u`  
amortisation                                      摊销 T0jJp7O  
analytical capacity                             分析能力 &|] ^ u/  
analytical procedures                               分析性程序 mr.DP~O:9p  
annual financial statements                        年度会计报表，年度财务报表 4/_|Qy  
appendix                                          附录，附表 pBLO  
applicable                                         适用的 ~Wv?p4  
applicable laws and regulations                 适用的法规 3/05ee;|  
application systems                                  应用系统 EV$n>.  
apply consistently                              一贯地执行，一贯地实施 WQ`T'k#ESW  
appropriate                                       适当的，合适的； \ }f*  
征用，挪用 ]aL}&GlHt  
appropriate authorization                          适当的授权 *h 6i9V%'  
appropriateness of audit evidence                    审计证据的适当性 uD3_'a  
approval                                    批准，核准 m,O!Mt  
assertion                                    (会计报表上的)认定；确认 b"9,DQB=i  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 M+:wa@Kl  
asset                                                 资产，财产 g.s oNqt=  
asset restructuring                             资产重组 miqCUbcU  
assignment of duties                                 职责的划分 wYG0*!Vj  
assistant                                     助理，助理人员 V;(LeuDH|  
associated company                                 联属公司，联营公司 >j3N-;o@?  
association                                        联合，结合；协会，社团 Fwqf4&/  
assumption                                       假设，假定 '"^JNb^I  
at a given date                                         在某一特定时日 U)8]pUI+/P  
attestation                                         鉴证，公证 ?C3cPt"  
attestation service                             鉴证服务 W9"I++~f  
audit adjustment                                审计调整 gZv<_0N  
audit areas                                        审计领域 ]9Hy "#Fz  
audit conclusion                                审计结论 W[s>TDc`v  
audit effectiveness                             审计效果 c2/HY8ttRD  
audit efficiency                                  审计效率 ;0'v`ob'.?  
audit engagement letter                      审计业务约定书 *_wBV M=2  
audit evidence                                          审计证据 =@o}  
audit fee                                    审计费 ,vPF=wq  
audit files                                          审计档案 lfP|+=^B  
audit findings                                     审计中发现的事项 (P-<9y@  
audit implementation stage                        审计实施阶段 IIkJ"Qg.  
audit mark                                        审计标识 4^&vRD,  
audit materiality                                 审计重要性 {J$aA6t:"T  
audit method                                     审计方法 mZyTo/\0  
audit objective                                         审计目标，审计目的 9K!='u`  
audit of financial statements                      会计报表审计，财务报表审计 2wCRT}C  
audit opinion                                     审计意见 QL#y)G53Q  
audit period                                      被审计期间，被审计年度 .&y1gh!=  
audit plan                                          审计计划 [eRMlSXA  
audit planning                                    编制审计计划，制定审计计划，审计计划 Z]<_a)>  
audit planning stage                                  审计计划阶段 )w-?|2-w5  
audit procedure                                审计程序 a2TC,   
audit programme                               审计程序表，具体审计计划 {QID@  
audit report                                       审计报告 ^dqE OW  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 s9iM hCu|  
audit report with a qualified opinion                 有保留意见的审计报告 b3+PC$z2h  
audit report with an adverse opinion                否定意见的审计报告 z{\.3G  
audit report with dual dates                      双重日期审计报告 / Ny&;Y  
audit reporting stage                                 审计报告阶段 "dOzQz*E  
audit responsibility                                   审计责任 uc_ X;M;  
audit results                                      审计结果 32yNEP{  
audit risk                                          审计风险 il~,y8WTU{  
audit sampling                                          审计抽样 lS^0*(Y  
audit sampling techniques                         审计抽样方法，审计抽样技术 *C\O]r:'  
audit strategies                                  审计策略 h.*|4 ;  
audit summary                                         审计总结，审计小结 JFZ  p^{  
audit team                                         审计小组 )c/] 8KU  
audit test                                    审计测试 _Gu ;U@  
audit trail                                          审计轨迹 rAKdf??  
audit work                                        审计工作 *M:
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audit working paper                                 审计工作底稿 9\F^\h{  
audited financial statement                        审计会计报表，已审计财务报表 q) *0G*  
Auditing Guidelines (the～)                      审计规范指南 i(WWF#N5  
auditing standards                             审计准则 ]NCOi?Odx  
audit-oriented working paper                          (审计)业务类工作底稿 s6B@:9  
authorisation                                     授权 :R)IaJ6)  
authorisation of transaction                       交易的授权 #_d%hr~d  
availability                                         可获得性 t(Uoi~#[  
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balance                                      余额；差额；平衡 o0 Ae*Y0  
balance sheet                                    资产负债表 rfjQx]3pB  
bank                                                 银行 D)5wGp  
bank account                                    银行账户，银行户头 LdOB[W  
bank statement                                 银行对账单 z?PF9QL1  
barter transaction                              易货交易，以物换物交易 h>wU';5#f  
basis of audit                                    审计依据 L$g;^@j  
basis of preparation                                (会计报表的)编制基础 _3hEYeh  
book of account                               账目，账簿 ydt1ED0Q-  
borrowing                                         借款，贷款，借债 +~-|( y  
branch                                              分支，分支机构，分店 F}X_I  
brought forward                                (账户余额等的)承上年，承上期，承上页 <~dN23)  
budget                                              预算 DCj!m<Y&  
building                                      建筑物；大楼 x-1[2K1"[  
business conditions                                  业务情况，经营情况 ?CIa)dhu  
business licence                               (企业等的)营业执照 Nx99dr  
business relation                                业务关系 %^S1 fUwT  
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