[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 il:RE8  
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审计词汇英汉对照 @c%h fI  
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ability to continue as a going concern               持续经营能力 +[=%
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acceptability                                     可接受性，可接受程度 Jn1(-  
acceptable level of detection risk                     检查风险的可接受水平 <%LN3T  
acceptance of engagement                       接受委托 (V8lmp-F  
accepting the engagement for the first time              首次接受委托 hKQg:30<  
access to asset                                         对资产的接触 XZpF<7l  
according to                                     根据，依据，依照 G:|=d0  
account balance                                账户余额 )^Md  ^\?  
account for                                       对……进行会计处理，核算；解释 (d=knoo7A  
accounting                                        会计，会计学 >iWw i'T=  
accounting advisory serve                        会计咨询服务 Z<[f81hE&  
accounting firm                                 会计师事务所 77zDHq=  
accounting information                      会计信息，会计资料 2?9gf,U  
accounting period                             会计期间 2E=vMAS  
accounting policies                                   会计政策 E&2mF g  
accounting professional bodies                 会计职业组织，会计职业团体 !K_ ke h  
accounting records                                   会计记录 l Gy`{E|  
accounting responsibility                           会计责任 0tah$;c e  
accounting service                             会计服务 7@9R^,M4:  
accounting standards                                会计准则 !Xr nD#  
Accounting Standards for Business Enterprises       企业会计准则 N51RBA  
accounting system                             会计系统 7T9Mo .  
accounting treatment                                会计处理 :|E-Dx4F6H  
accuracy                                    准确性，精确性 (n~GKcA  
additional audit procedures                      追加审计程序 #p|7\Y  
addressee                                         收件人，收信人 A>Oi9%OY:  
Administration of State-owned Assets  (the～)     国有资产管理局 oxgh;v*  
administrative laws and regulations                 行政法规 ^/v!hq_#%&  
adverse impact                                 不利影响，负面影响 'wP\VCL2>  
adverse opinion                                反对意见 ^)[jBUT  
advisory group                                  咨询组，顾问组 "_36W X  
agency fee                                        代理费，代理费用 p#fV|2'  
aggregate                                          总计，合计为…… .VfBwTh7q8  
alternation of document and record                 变造文件和记录 R"k}wRnxY  
alternative audit procedures                      替代审计程序，备选审计程序 G' a{;3  
amend                                              修改，修订 ?Y#x`DMh  
amortisation                                      摊销 '/H+  
analytical capacity                             分析能力 c/ABBvd|  
analytical procedures                               分析性程序 @G>Q(a*,  
annual financial statements                        年度会计报表，年度财务报表 r4FGz!U  
appendix                                          附录，附表 H+2m  
applicable                                         适用的 dQH9NsV7g  
applicable laws and regulations                 适用的法规 '"<h;|  
application systems                                  应用系统 j`$d W H/2  
apply consistently                              一贯地执行，一贯地实施 n*GsM6Y&  
appropriate                                       适当的，合适的； 9)]asY  
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appropriate authorization                          适当的授权 |d Q-l !  
appropriateness of audit evidence                    审计证据的适当性 d
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approval                                    批准，核准 \4pWHE/  
assertion                                    (会计报表上的)认定；确认 O!#bM< *  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 ~xaPq=AH  
asset                                                 资产，财产 y72=d?]W  
asset restructuring                             资产重组 ley:=(  
assignment of duties                                 职责的划分 0h",.  
assistant                                     助理，助理人员 2W 9N-t21  
associated company                                 联属公司，联营公司 u!WjG@  
association                                        联合，结合；协会，社团 'WLh D<  
assumption                                       假设，假定 c$[cDf~  
at a given date                                         在某一特定时日  W.t`  
attestation                                         鉴证，公证 &>&UqWL  
attestation service                             鉴证服务 LU7d\Ch  
audit adjustment                                审计调整 z&r@c- l@  
audit areas                                        审计领域 uzpW0(_i3a  
audit conclusion                                审计结论 lYt|C^  
audit effectiveness                             审计效果 / MUa b*h  
audit efficiency                                  审计效率 1:r
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audit engagement letter                      审计业务约定书 r.T!R6v}  
audit evidence                                          审计证据 8KU5x#  
audit fee                                    审计费 0X"D!G):  
audit files                                          审计档案 |X$O'Gf#n  
audit findings                                     审计中发现的事项 ndU<,{r  
audit implementation stage                        审计实施阶段  "0( _  
audit mark                                        审计标识 eURj'8o),  
audit materiality                                 审计重要性 "<y0D!&  
audit method                                     审计方法 Lupug"p0   
audit objective                                         审计目标，审计目的 -l #h^  
audit of financial statements                      会计报表审计，财务报表审计 :6r)HJ5sg  
audit opinion                                     审计意见 `swf~  
audit period                                      被审计期间，被审计年度 b^~"4fU  
audit plan                                          审计计划 2!+saf^-,  
audit planning                                    编制审计计划，制定审计计划，审计计划 =5jng.  
audit planning stage                                  审计计划阶段 "}(g3Iy  
audit procedure                                审计程序 (dh{Gk4=+  
audit programme                               审计程序表，具体审计计划 +jPs0?}s  
audit report                                       审计报告 3RyB 0 n  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 R!8qkG  
audit report with a qualified opinion                 有保留意见的审计报告 <$]=Vaq  
audit report with an adverse opinion                否定意见的审计报告 e MT5bn  
audit report with dual dates                      双重日期审计报告 Y"RjMyQh  
audit reporting stage                                 审计报告阶段 9+o`/lk1  
audit responsibility                                   审计责任 ogrh"  
audit results                                      审计结果 `X06JTqf:  
audit risk                                          审计风险 mrgi
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audit sampling                                          审计抽样 '4""Gz  
audit sampling techniques                         审计抽样方法，审计抽样技术 `Z3p( G  
audit strategies                                  审计策略 gISG<!+X^  
audit summary                                         审计总结，审计小结 XpH]CF  
audit team                                         审计小组 muc>4!Q  
audit test                                    审计测试 p*_^JU(<p  
audit trail                                          审计轨迹 zFn-VEJ)  
audit work                                        审计工作 pSvqG
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audit working paper                                 审计工作底稿 E~y@ue:  
audited financial statement                        审计会计报表，已审计财务报表 A
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Auditing Guidelines (the～)                      审计规范指南 <lBY  
auditing standards                             审计准则 p
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audit-oriented working paper                          (审计)业务类工作底稿 o'8`>rb  
authorisation                                     授权 6!eI=h2P  
authorisation of transaction                       交易的授权 hZ ve8J  
availability                                         可获得性 l*`2EJ  
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balance                                      余额；差额；平衡 Gidh 7x  
balance sheet                                    资产负债表 {|;5P.,l  
bank                                                 银行 #BK3CD(&  
bank account                                    银行账户，银行户头 srbU}u3VZ  
bank statement                                 银行对账单 ;c!}'2>vM  
barter transaction                              易货交易，以物换物交易 *C(/2  
basis of audit                                    审计依据 $i^#KZ}-WK  
basis of preparation                                (会计报表的)编制基础 ;ORT#7CU  
book of account                               账目，账簿 jC;^2e  
borrowing                                         借款，贷款，借债 c%N8|!e  
branch                                              分支，分支机构，分店 0pYCh$TL1  
brought forward                                (账户余额等的)承上年，承上期，承上页 BO3#*J5S\  
budget                                              预算 n%M-L[n  
building                                      建筑物；大楼 Q>,EYb>wI  
business conditions                                  业务情况，经营情况 Vl0 J!JK_  
business licence                               (企业等的)营业执照 m,,FNYW  
business relation                                业务关系 lBbUA)z6  
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