[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 9rM#w"E?<  
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审计词汇英汉对照 :aD_>,n  
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ability to continue as a going concern               持续经营能力 8]4 W@~c  
acceptability                                     可接受性，可接受程度 yx7y3TSq  
acceptable level of detection risk                     检查风险的可接受水平 HrR w  
acceptance of engagement                       接受委托 }3-`e3  
accepting the engagement for the first time              首次接受委托  o%$R`;  
access to asset                                         对资产的接触 ~6[3Km|2  
according to                                     根据，依据，依照 zGP@!R`_  
account balance                                账户余额 f2ck=3  
account for                                       对……进行会计处理，核算；解释 6-\M }xq?  
accounting                                        会计，会计学 D% 2S!  
accounting advisory serve                        会计咨询服务 _V3}F1?W  
accounting firm                                 会计师事务所 _t6.9CXl  
accounting information                      会计信息，会计资料 P+rDln{  
accounting period                             会计期间 %~N| RSec  
accounting policies                                   会计政策 6Zv-kG  
accounting professional bodies                 会计职业组织，会计职业团体 bFJ>+ {#  
accounting records                                   会计记录 161IWos  
accounting responsibility                           会计责任 &E-q(3-  
accounting service                             会计服务 eX'V #K#C  
accounting standards                                会计准则 Qgq VbJP"  
Accounting Standards for Business Enterprises       企业会计准则 +y 48.5  
accounting system                             会计系统 W'v o?  
accounting treatment                                会计处理 !" @<!  
accuracy                                    准确性，精确性 <{z-<D
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additional audit procedures                      追加审计程序 -e_pw,5c '  
addressee                                         收件人，收信人 es\Fn#?O  
Administration of State-owned Assets  (the～)     国有资产管理局 3k:`7E.  
administrative laws and regulations                 行政法规 #eKH'fE  
adverse impact                                 不利影响，负面影响 _I0=a@3  
adverse opinion                                反对意见 n -x
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advisory group                                  咨询组，顾问组 Po\d!  
agency fee                                        代理费，代理费用 `F_R J.g*p  
aggregate                                          总计，合计为…… {^R>H|~  
alternation of document and record                 变造文件和记录 WA#y&  
alternative audit procedures                      替代审计程序，备选审计程序 <}}u'5;^?x  
amend                                              修改，修订 Rvy Cc!d  
amortisation                                      摊销 ?',GRaD  
analytical capacity                             分析能力 ?:+p#&I  
analytical procedures                               分析性程序 e[db?f2!  
annual financial statements                        年度会计报表，年度财务报表 ./
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appendix                                          附录，附表 <9S5  
applicable                                         适用的 $?DEO[p.  
applicable laws and regulations                 适用的法规 EU'P U  
application systems                                  应用系统 /lc4oXG8  
apply consistently                              一贯地执行，一贯地实施 !#PA#Q|cO  
appropriate                                       适当的，合适的； !^Q4ZL,-  
征用，挪用 .lGN Fx  
appropriate authorization                          适当的授权 5 axt\  
appropriateness of audit evidence                    审计证据的适当性 E*L 5D4Kw  
approval                                    批准，核准 P9M%B2DQ6f  
assertion                                    (会计报表上的)认定；确认 +9 .GNu  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 }-p-(  
asset                                                 资产，财产 HE+
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asset restructuring                             资产重组 O{EbL5p  
assignment of duties                                 职责的划分 !y3X
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assistant                                     助理，助理人员 Ba76~-gK$  
associated company                                 联属公司，联营公司 =h/61Bl3  
association                                        联合，结合；协会，社团 g]. _J  
assumption                                       假设，假定 0|?DA12Z  
at a given date                                         在某一特定时日 --TY[b  
attestation                                         鉴证，公证 M'$?Jp#]}  
attestation service                             鉴证服务 hy@e(k|S]U  
audit adjustment                                审计调整 ,
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audit areas                                        审计领域 wodff_l  
audit conclusion                                审计结论 9>d~g
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audit effectiveness                             审计效果 AaJz3oncJ  
audit efficiency                                  审计效率 $PTl{  
audit engagement letter                      审计业务约定书 <:~'s]`zf  
audit evidence                                          审计证据 *)i+c{~  
audit fee                                    审计费 B R0P :h  
audit files                                          审计档案 TzsNhrU{  
audit findings                                     审计中发现的事项 Yd<q4VJR  
audit implementation stage                        审计实施阶段 xx,|n  
audit mark                                        审计标识 T?8N$J  
audit materiality                                 审计重要性 wU5= '  
audit method                                     审计方法 K<"Y4O#]  
audit objective                                         审计目标，审计目的 ~)!vhdBe  
audit of financial statements                      会计报表审计，财务报表审计 C?PgC~y)  
audit opinion                                     审计意见 $-_@MT~  
audit period                                      被审计期间，被审计年度 
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audit plan                                          审计计划 3HB(rTw  
audit planning                                    编制审计计划，制定审计计划，审计计划 
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audit planning stage                                  审计计划阶段 zvh&o*\2<d  
audit procedure                                审计程序 'M3V#5l)@|  
audit programme                               审计程序表，具体审计计划 4CioVQdj  
audit report                                       审计报告 ~@EBW3>~5  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 -wn(J5NnR  
audit report with a qualified opinion                 有保留意见的审计报告 r!O4]j_3  
audit report with an adverse opinion                否定意见的审计报告 $4]"g}_  
audit report with dual dates                      双重日期审计报告 x'`L(C  
audit reporting stage                                 审计报告阶段 "pkn  
audit responsibility                                   审计责任 ~er4w+"  
audit results                                      审计结果 M9dUo7  
audit risk                                          审计风险 c^ BeT;  
audit sampling                                          审计抽样
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audit sampling techniques                         审计抽样方法，审计抽样技术 -$5nqaK?  
audit strategies                                  审计策略 ='GY:.N  
audit summary                                         审计总结，审计小结 9N{"ob Z  
audit team                                         审计小组 `1)n2<B  
audit test                                    审计测试 K@+(6\6I  
audit trail                                          审计轨迹 )w!*6<  
audit work                                        审计工作 'P<T,:z?  
audit working paper                                 审计工作底稿 }e0)=*;l  
audited financial statement                        审计会计报表，已审计财务报表 ;l2pdP4
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Auditing Guidelines (the～)                      审计规范指南 ixIfJ  
auditing standards                             审计准则 s 9}VnNr  
audit-oriented working paper                          (审计)业务类工作底稿 1r;.r|  
authorisation                                     授权 $Xr9<)?,  
authorisation of transaction                       交易的授权 %y}l^P5z  
availability                                         可获得性 NHq*&xy  
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balance                                      余额；差额；平衡 (3M7RpsL@  
balance sheet                                    资产负债表 .jjvS  
bank                                                 银行 >J No2  
bank account                                    银行账户，银行户头 a#:K"Mf.  
bank statement                                 银行对账单 ^N_?&pgy  
barter transaction                              易货交易，以物换物交易 74q|FQ  
basis of audit                                    审计依据 Rt10:9Kz$  
basis of preparation                                (会计报表的)编制基础 jFMf=u&U  
book of account                               账目，账簿 KF4}cM=.5  
borrowing                                         借款，贷款，借债 6t(I.>-  
branch                                              分支，分支机构，分店 0"to]=  
brought forward                                (账户余额等的)承上年，承上期，承上页 -{'WIG m  
budget                                              预算 C
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building                                      建筑物；大楼 Swg%[r=p=  
business conditions                                  业务情况，经营情况 t)/:VImY  
business licence                               (企业等的)营业执照 c-{;P>L  
business relation                                业务关系 |ydOi&  
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