[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 >Icr4?zq  
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审计词汇英汉对照 k, HC"?K  
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ability to continue as a going concern               持续经营能力 ieFl4hh[G  
acceptability                                     可接受性，可接受程度 XBQt:7[<  
acceptable level of detection risk                     检查风险的可接受水平  .Q{RTp  
acceptance of engagement                       接受委托 vADiW~^Q^  
accepting the engagement for the first time              首次接受委托 ;mkkaW,D*  
access to asset                                         对资产的接触 |'Fe?~P`  
according to                                     根据，依据，依照 CD$#}Id  
account balance                                账户余额 *doNPp)m  
account for                                       对……进行会计处理，核算；解释 ={qcDgn~C  
accounting                                        会计，会计学 OT9]{|7  
accounting advisory serve                        会计咨询服务 
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accounting firm                                 会计师事务所 o~Se[
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accounting information                      会计信息，会计资料 Q&} 0owe  
accounting period                             会计期间 Mo,&h?VOM?  
accounting policies                                   会计政策 M+)a6ge  
accounting professional bodies                 会计职业组织，会计职业团体 )cqD">vs  
accounting records                                   会计记录 l~c[}wv  
accounting responsibility                           会计责任 l<6u@,%s  
accounting service                             会计服务 LeKovt%  
accounting standards                                会计准则 CXa[%{[n  
Accounting Standards for Business Enterprises       企业会计准则 lQn" 6o1  
accounting system                             会计系统 {.p.?  
accounting treatment                                会计处理 " kDiK`i  
accuracy                                    准确性，精确性 YX\vk/[|  
additional audit procedures                      追加审计程序 ;<[X\;|'  
addressee                                         收件人，收信人 ]&cnc8tC  
Administration of State-owned Assets  (the～)     国有资产管理局 rE3dHJN;  
administrative laws and regulations                 行政法规 *g/klK  
adverse impact                                 不利影响，负面影响 at: li  
adverse opinion                                反对意见 )@PnpC%H  
advisory group                                  咨询组，顾问组 X8nos  
agency fee                                        代理费，代理费用 ;]{ee?Q^ld  
aggregate                                          总计，合计为…… dY*q[N/pO  
alternation of document and record                 变造文件和记录 MdHm%Vx  
alternative audit procedures                      替代审计程序，备选审计程序 ;G[V:.o-  
amend                                              修改，修订 au
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amortisation                                      摊销 $Ome]+0  
analytical capacity                             分析能力 Nk|cU;?+  
analytical procedures                               分析性程序 +P/kfY"  
annual financial statements                        年度会计报表，年度财务报表 asT-=p_ 0.  
appendix                                          附录，附表 )t6]F6!_  
applicable                                         适用的 hAGHb+:  
applicable laws and regulations                 适用的法规 wPA^nZ^}9c  
application systems                                  应用系统 nhV"V`|d  
apply consistently                              一贯地执行，一贯地实施 C?PQ>Q!f-  
appropriate                                       适当的，合适的； 2hh8G5IaQ  
征用，挪用 hXW` n*Zw  
appropriate authorization                          适当的授权 nM,:f)z  
appropriateness of audit evidence                    审计证据的适当性 -%nD'qy,.  
approval                                    批准，核准 8nz({Mb9Z  
assertion                                    (会计报表上的)认定；确认 5/meH[R\M  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 S;|:ci<[=  
asset                                                 资产，财产 (3#PKfY+  
asset restructuring                             资产重组 ys[Li.s:  
assignment of duties                                 职责的划分 zLI0RI.Pe  
assistant                                     助理，助理人员 bO '\QtW9  
associated company                                 联属公司，联营公司 h^M_yz-f  
association                                        联合，结合；协会，社团 !jCgTo y  
assumption                                       假设，假定 VYvfx  
at a given date                                         在某一特定时日 'h>uR|  
attestation                                         鉴证，公证 ajYe ?z  
attestation service                             鉴证服务 (O.%Xbx3  
audit adjustment                                审计调整 e8 m,q~%#/  
audit areas                                        审计领域 r*X,]\V0x  
audit conclusion                                审计结论 6{Wo5O{!\  
audit effectiveness                             审计效果 j8Z,:op  
audit efficiency                                  审计效率 
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audit engagement letter                      审计业务约定书 N8<J'7%  
audit evidence                                          审计证据 _;lw,;ftA  
audit fee                                    审计费 7
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audit files                                          审计档案 zWsr|= [  
audit findings                                     审计中发现的事项 Z8$}Rpo  
audit implementation stage                        审计实施阶段 Q&9
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audit mark                                        审计标识 7|rH9Bc{U  
audit materiality                                 审计重要性 3h@]cWp  
audit method                                     审计方法 20:F$d  
audit objective                                         审计目标，审计目的 @^{Hq6_`  
audit of financial statements                      会计报表审计，财务报表审计 l_B735  
audit opinion                                     审计意见 fi+}hGj(r  
audit period                                      被审计期间，被审计年度 Y.:R-|W  
audit plan                                          审计计划 QY\k3hiq n  
audit planning                                    编制审计计划，制定审计计划，审计计划 C2 N+X (  
audit planning stage                                  审计计划阶段 {#,<)wFV\  
audit procedure                                审计程序 &2'-v@kK  
audit programme                               审计程序表，具体审计计划 9 {4yC9Oz>  
audit report                                       审计报告 .`or^`X3  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 ?gH[la  
audit report with a qualified opinion                 有保留意见的审计报告 %#6@PQ[R.  
audit report with an adverse opinion                否定意见的审计报告 )6|L]'dsZ  
audit report with dual dates                      双重日期审计报告 pYr"3BwG  
audit reporting stage                                 审计报告阶段 z;OYPGvkw  
audit responsibility                                   审计责任 d{z[46>  
audit results                                      审计结果 MKK ^-T  
audit risk                                          审计风险 #Z&/w.D2  
audit sampling                                          审计抽样 WT *"V<Z  
audit sampling techniques                         审计抽样方法，审计抽样技术 blO4)7m  
audit strategies                                  审计策略 oXPA<ef o  
audit summary                                         审计总结，审计小结 %mI0*YRma  
audit team                                         审计小组 yR}.Xq/  
audit test                                    审计测试 of 
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audit trail                                          审计轨迹 +UzQJt/>>  
audit work                                        审计工作 <_?zln:4.  
audit working paper                                 审计工作底稿 X/_I2X  
audited financial statement                        审计会计报表，已审计财务报表 $|4@Zx4vf  
Auditing Guidelines (the～)                      审计规范指南 Vl^(K_`(  
auditing standards                             审计准则 2e48L677-  
audit-oriented working paper                          (审计)业务类工作底稿 ggso9ZlLu+  
authorisation                                     授权 EF
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authorisation of transaction                       交易的授权 &@=Jm /5  
availability                                         可获得性 SZ` 7t=I2  
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balance                                      余额；差额；平衡 r]B8\5|<d  
balance sheet                                    资产负债表 CH++3i2&  
bank                                                 银行 -D^I;[j_  
bank account                                    银行账户，银行户头 )p&g!qA  
bank statement                                 银行对账单 ;(Yb9Mr)z  
barter transaction                              易货交易，以物换物交易 MK< y$B{}  
basis of audit                                    审计依据 E)b$;'  
basis of preparation                                (会计报表的)编制基础 -V$|t<  
book of account                               账目，账簿 ,H7X_KbFD4  
borrowing                                         借款，贷款，借债 C{)1#<`  
branch                                              分支，分支机构，分店 XF`2*:7  
brought forward                                (账户余额等的)承上年，承上期，承上页 r>mBe;[TX  
budget                                              预算
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building                                      建筑物；大楼 T,38Pu@r  
business conditions                                  业务情况，经营情况 ,Eq QU|  
business licence                               (企业等的)营业执照 kG^76dAQL  
business relation                                业务关系 !2!~_*sGe  
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