[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 O`PQ4Q*F  
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审计词汇英汉对照 j.V
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ability to continue as a going concern               持续经营能力 n
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acceptability                                     可接受性，可接受程度 UD5
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acceptable level of detection risk                     检查风险的可接受水平 gy#G;9p  
acceptance of engagement                       接受委托 1pN8,[hyR7  
accepting the engagement for the first time              首次接受委托  ZLf(m35  
access to asset                                         对资产的接触 \!0~$?_)P  
according to                                     根据，依据，依照 )sK_k U{\  
account balance                                账户余额 JiXN"s^mcb  
account for                                       对……进行会计处理，核算；解释 Z^KWYe'w  
accounting                                        会计，会计学 [?]p I  
accounting advisory serve                        会计咨询服务 4s <ZKU  
accounting firm                                 会计师事务所 y>r^ MQ  
accounting information                      会计信息，会计资料 k4^!"~<+0  
accounting period                             会计期间 /de~+I5AB~  
accounting policies                                   会计政策 PA,\o8]x  
accounting professional bodies                 会计职业组织，会计职业团体 ^~bAixH^k  
accounting records                                   会计记录 :D !/.0  
accounting responsibility                           会计责任 Oek$f,J-  
accounting service                             会计服务 aLQ]2
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accounting standards                                会计准则 7Fb! ;W#X  
Accounting Standards for Business Enterprises       企业会计准则 6Q*zZ]kg  
accounting system                             会计系统 ytfr'sr/  
accounting treatment                                会计处理 gA2]kZg  
accuracy                                    准确性，精确性 %kQ[zd^  
additional audit procedures                      追加审计程序 ,pdf$) XB  
addressee                                         收件人，收信人 #
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Administration of State-owned Assets  (the～)     国有资产管理局 qx?0]!x  
administrative laws and regulations                 行政法规 zWF[cf>'  
adverse impact                                 不利影响，负面影响 F/df!I~  
adverse opinion                                反对意见 i[vOpg]J  
advisory group                                  咨询组，顾问组 X}&Y(kOT  
agency fee                                        代理费，代理费用 id1gK(F8H  
aggregate                                          总计，合计为…… =Zaw>p*H  
alternation of document and record                 变造文件和记录 U-q:Y-
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alternative audit procedures                      替代审计程序，备选审计程序 d! _8+~  
amend                                              修改，修订 U{9yfy  
amortisation                                      摊销 h]o{> |d9  
analytical capacity                             分析能力 b X/%Q^Y  
analytical procedures                               分析性程序 ]; B`'Ia  
annual financial statements                        年度会计报表，年度财务报表 bp P 3#~ K  
appendix                                          附录，附表 In#m~nE[M  
applicable                                         适用的 dp'k$el  
applicable laws and regulations                 适用的法规 u#$sO;8s  
application systems                                  应用系统 Qf}}/k|)k  
apply consistently                              一贯地执行，一贯地实施 r+i=P_p  
appropriate                                       适当的，合适的； j$z!kd+%  
征用，挪用 QY1|:(  
appropriate authorization                          适当的授权 zf[KZ\6H  
appropriateness of audit evidence                    审计证据的适当性 h)X"<a++N  
approval                                    批准，核准 1X#gHstD  
assertion                                    (会计报表上的)认定；确认 D<bHRtP  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 QU)A
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asset                                                 资产，财产 @dvb%A&Pur  
asset restructuring                             资产重组 Ve[&_ (fP  
assignment of duties                                 职责的划分 XhJYsq]]J  
assistant                                     助理，助理人员 iE"+-z\U  
associated company                                 联属公司，联营公司 p8E6_%Rw  
association                                        联合，结合；协会，社团 tE:6  
assumption                                       假设，假定 wD $sKd  
at a given date                                         在某一特定时日 0NyM|  
attestation                                         鉴证，公证 I@I-QiI  
attestation service                             鉴证服务 ;0O>$|kg  
audit adjustment                                审计调整 #pWeMt'  
audit areas                                        审计领域 JZoH -  
audit conclusion                                审计结论 cGv `%  
audit effectiveness                             审计效果 EN@<z;  
audit efficiency                                  审计效率 "pQ)5/e  
audit engagement letter                      审计业务约定书 p</V_BIW  
audit evidence                                          审计证据 s-T#- raE  
audit fee                                    审计费 9Cq"Szs  
audit files                                          审计档案 vC-5_pl  
audit findings                                     审计中发现的事项 <USr$  
audit implementation stage                        审计实施阶段 }(w9[(K  
audit mark                                        审计标识 `it  
audit materiality                                 审计重要性 -D^v:aC  
audit method                                     审计方法 _4X3g%nXl  
audit objective                                         审计目标，审计目的 ko`KAU<T_  
audit of financial statements                      会计报表审计，财务报表审计 #Dl=K<I  
audit opinion                                     审计意见 i0{sE  
audit period                                      被审计期间，被审计年度 ^ZDpG2(zk  
audit plan                                          审计计划 `SG8w_  
audit planning                                    编制审计计划，制定审计计划，审计计划 e!1am%aE  
audit planning stage                                  审计计划阶段  <4D.H  
audit procedure                                审计程序 G`FY[^:  
audit programme                               审计程序表，具体审计计划 U#kdcc|  
audit report                                       审计报告
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audit report with a disclaimer of opinion           拒绝表示意见审计报告 ~_|ZUb  
audit report with a qualified opinion                 有保留意见的审计报告 ]+@I]\S4  
audit report with an adverse opinion                否定意见的审计报告 80Z'1'u0  
audit report with dual dates                      双重日期审计报告 q#P@,|nc:  
audit reporting stage                                 审计报告阶段 O|Y~^:ny  
audit responsibility                                   审计责任 7tU=5@M9D  
audit results                                      审计结果 ECLQqjB  
audit risk                                          审计风险 ]Jx_bs
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audit sampling                                          审计抽样 M IR))j;  
audit sampling techniques                         审计抽样方法，审计抽样技术 nb #)$ l  
audit strategies                                  审计策略 :lp V  
audit summary                                         审计总结，审计小结 }\hz@G<  
audit team                                         审计小组 u=PYm+q{  
audit test                                    审计测试 !)LVZfQ0  
audit trail                                          审计轨迹 ac#I$V-  
audit work                                        审计工作 E6s)J -a  
audit working paper                                 审计工作底稿 rFG_CC2  
audited financial statement                        审计会计报表，已审计财务报表 t4r%EP|Zt  
Auditing Guidelines (the～)                      审计规范指南 CP6xyXOlPB  
auditing standards                             审计准则 .%x%(olf  
audit-oriented working paper                          (审计)业务类工作底稿 "4/J4'-  
authorisation                                     授权 EOzw&M];r  
authorisation of transaction                       交易的授权 6"u"B-cz  
availability                                         可获得性 [F}_I me  
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balance                                      余额；差额；平衡 >\ x!a:}  
balance sheet                                    资产负债表 ^?-wov$  
bank                                                 银行 >4]y)df5  
bank account                                    银行账户，银行户头 \'-E[xNcWI  
bank statement                                 银行对账单 RKO} W#?  
barter transaction                              易货交易，以物换物交易 Ql{:H5  
basis of audit                                    审计依据 rtZEK:.#  
basis of preparation                                (会计报表的)编制基础 Y3?)*kz%  
book of account                               账目，账簿 N7mYE  
borrowing                                         借款，贷款，借债 D;+sStZK3  
branch                                              分支，分支机构，分店 @agxu-Y  
brought forward                                (账户余额等的)承上年，承上期，承上页 T1g3`7C3  
budget                                              预算 J6RzN'j  
building                                      建筑物；大楼 8m 5T  
business conditions                                  业务情况，经营情况 G)3Q |Vc  
business licence                               (企业等的)营业执照 4s7&*dJ  
business relation                                业务关系 _j}jh[M  
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