[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 \I+#M-V  
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审计词汇英汉对照 pZV=Co3!I  
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ability to continue as a going concern               持续经营能力 l,@rB+u
 
acceptability                                     可接受性，可接受程度 %Gc)
$z/Wd  
acceptable level of detection risk                     检查风险的可接受水平 (pT7m  
acceptance of engagement                       接受委托 *EllE+M{n  
accepting the engagement for the first time              首次接受委托 V8-*dE  
access to asset                                         对资产的接触 $c1x
h.  
according to                                     根据，依据，依照 7x//4G   
account balance                                账户余额 Y |'}VU  
account for                                       对……进行会计处理，核算；解释 2!Sl!x+i\'  
accounting                                        会计，会计学 DtglPo_(  
accounting advisory serve                        会计咨询服务 MNu\=p\Eq  
accounting firm                                 会计师事务所 |$G|M=*LN  
accounting information                      会计信息，会计资料 4"d'iY  
accounting period                             会计期间 Qa@] sWcM  
accounting policies                                   会计政策 [|tlTk  
accounting professional bodies                 会计职业组织，会计职业团体 <Oihwr@5<  
accounting records                                   会计记录 Cd'`rs}3  
accounting responsibility                           会计责任 "pTU&He  
accounting service                             会计服务 gH:+$F
A  
accounting standards                                会计准则 1dl(`=^X  
Accounting Standards for Business Enterprises       企业会计准则 .~7:o.BE`n  
accounting system                             会计系统 |DkK7gw  
accounting treatment                                会计处理 
~fY\;  
accuracy                                    准确性，精确性 0}q
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additional audit procedures                      追加审计程序 (Q F-=o  
addressee                                         收件人，收信人 ':#DROe!  
Administration of State-owned Assets  (the～)     国有资产管理局 -W.bOr  
administrative laws and regulations                 行政法规 |<!xD iB  
adverse impact                                 不利影响，负面影响 xV>sc;PEb  
adverse opinion                                反对意见 JL! :`#\  
advisory group                                  咨询组，顾问组 NT;cT
a=;  
agency fee                                        代理费，代理费用 k<QZ_*x}G  
aggregate                                          总计，合计为…… <RJ+f-  
alternation of document and record                 变造文件和记录 BXa.XZ<n(  
alternative audit procedures                      替代审计程序，备选审计程序 &h'NC%
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amend                                              修改，修订 TxvvCV^  
amortisation                                      摊销 ufvjW]  
analytical capacity                             分析能力 n0%5mTUN  
analytical procedures                               分析性程序 Kdr}7#c  
annual financial statements                        年度会计报表，年度财务报表 bA02)?L  
appendix                                          附录，附表 ;&`6b:ug  
applicable                                         适用的 Wo7`gf_(  
applicable laws and regulations                 适用的法规 >TG#  
application systems                                  应用系统 e {805^X}  
apply consistently                              一贯地执行，一贯地实施 w" ,ab j  
appropriate                                       适当的，合适的； u]MQ(@HHF  
征用，挪用 eZMfn$McJv  
appropriate authorization                          适当的授权 q$7/X;A  
appropriateness of audit evidence                    审计证据的适当性 Rgb&EnVW  
approval                                    批准，核准 a Juv{  
assertion                                    (会计报表上的)认定；确认 8c5=Px2\  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 Uc( z|  
asset                                                 资产，财产 ()(^B}VK  
asset restructuring                             资产重组 v(~E O(n.  
assignment of duties                                 职责的划分 $/"QYSF  
assistant                                     助理，助理人员 rj/1AK  
associated company                                 联属公司，联营公司 04#<qd&ob@  
association                                        联合，结合；协会，社团 SlI wLv^  
assumption                                       假设，假定 `i)Pf WdBN  
at a given date                                         在某一特定时日 }.r)  
attestation                                         鉴证，公证 OPJ(ub  
attestation service                             鉴证服务 ?yKG\tPhM  
audit adjustment                                审计调整 =k##*%  
audit areas                                        审计领域 `*y%[J,I#  
audit conclusion                                审计结论 (N?nOOQ  
audit effectiveness                             审计效果 P#-p*4  
audit efficiency                                  审计效率 !112u#V  
audit engagement letter                      审计业务约定书 iiv`ji  
audit evidence                                          审计证据 9v? rNJs  
audit fee                                    审计费 KskPFXxP  
audit files                                          审计档案 hQwUwfoe@  
audit findings                                     审计中发现的事项 Qt.|YB8  
audit implementation stage                        审计实施阶段 V?"1&m&E  
audit mark                                        审计标识 jKb4d9aX  
audit materiality                                 审计重要性 2)9XTY6$  
audit method                                     审计方法 }gKY_e3  
audit objective                                         审计目标，审计目的 2[i(XG{/  
audit of financial statements                      会计报表审计，财务报表审计 =}'7}0M_=  
audit opinion                                     审计意见 mNKcaM?h  
audit period                                      被审计期间，被审计年度 +zZ]Txb(  
audit plan                                          审计计划 ;^cMP1SH  
audit planning                                    编制审计计划，制定审计计划，审计计划 j<A<\K  
audit planning stage                                  审计计划阶段 WXd#`f%  
audit procedure                                审计程序 rm4t  
audit programme                               审计程序表，具体审计计划 bKk7w#y  
audit report                                       审计报告 {hVc,\A  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 RmJ|g<  
audit report with a qualified opinion                 有保留意见的审计报告 K6stkDhb  
audit report with an adverse opinion                否定意见的审计报告 j+[
oZfH  
audit report with dual dates                      双重日期审计报告 TecWv@.  
audit reporting stage                                 审计报告阶段 i4lB]k  
audit responsibility                                   审计责任 5?*Iaw  
audit results                                      审计结果
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audit risk                                          审计风险 L'O=;C"f  
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 th}&|Y)T2  
audit strategies                                  审计策略 ]l^"A~va  
audit summary                                         审计总结，审计小结 F%$lcQ04%  
audit team                                         审计小组 &Z%'xAOGR  
audit test                                    审计测试 o.wXaS8  
audit trail                                          审计轨迹 ?dmwz4k0  
audit work                                        审计工作 zvwv7JtB  
audit working paper                                 审计工作底稿 pV*d"~T  
audited financial statement                        审计会计报表，已审计财务报表 BiA^]h/|  
Auditing Guidelines (the～)                      审计规范指南 3`Dyrj#!  
auditing standards                             审计准则 |8fdhqy_  
audit-oriented working paper                          (审计)业务类工作底稿 _ygdv\^Tet  
authorisation                                     授权 >nO[5   
authorisation of transaction                       交易的授权 _ME?o  
availability                                         可获得性 |Elz{i-  
B x\pygzQ/  
balance                                      余额；差额；平衡 e#@u&+K/f  
balance sheet                                    资产负债表 \6!s";=hQ  
bank                                                 银行 2=$ F*B>9  
bank account                                    银行账户，银行户头 (zw.?ADPCT  
bank statement                                 银行对账单 cFHSMRB|P  
barter transaction                              易货交易，以物换物交易 @B9#Hrc  
basis of audit                                    审计依据 M $zt;7P|  
basis of preparation                                (会计报表的)编制基础 eBqF@'DQ  
book of account                               账目，账簿 e?WI=Og  
borrowing                                         借款，贷款，借债 -Fc 9mv(H  
branch                                              分支，分支机构，分店 M7ug< 8i  
brought forward                                (账户余额等的)承上年，承上期，承上页 T#a6X;9P  
budget                                              预算 +1Pu29B0  
building                                      建筑物；大楼 7e /Kh)5G  
business conditions                                  业务情况，经营情况 mxICQ>s b  
business licence                               (企业等的)营业执照 CJ[e^K{  
business relation                                业务关系 JC9OL.Ob  
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