[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 ]Qu12Wg}P  
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审计词汇英汉对照 R{
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ability to continue as a going concern               持续经营能力 .HQ<6k:  
acceptability                                     可接受性，可接受程度 gPwp [  
acceptable level of detection risk                     检查风险的可接受水平 <=inogf  
acceptance of engagement                       接受委托 *(`.h\+  
accepting the engagement for the first time              首次接受委托 epbp9[ `  
access to asset                                         对资产的接触 ZWa#}VS}-n  
according to                                     根据，依据，依照 WsV3>=@f  
account balance                                账户余额 ]T51;j'48  
account for                                       对……进行会计处理，核算；解释 .]e6TFsrO  
accounting                                        会计，会计学 w3w*"M  
accounting advisory serve                        会计咨询服务 vf yva  
accounting firm                                 会计师事务所 u W|x)g11a  
accounting information                      会计信息，会计资料 U]D.z}0  
accounting period                             会计期间 "<2bjy  
accounting policies                                   会计政策 >Y+KL  
accounting professional bodies                 会计职业组织，会计职业团体 *_QHtZG  
accounting records                                   会计记录 z`5I1#PVA  
accounting responsibility                           会计责任 ,jnRt%W  
accounting service                             会计服务 PbPP1G')  
accounting standards                                会计准则 9Bk}g50$#  
Accounting Standards for Business Enterprises       企业会计准则 +r$.v|6  
accounting system                             会计系统 3b
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accounting treatment                                会计处理 Mak9qaWqF>  
accuracy                                    准确性，精确性  >Y'yM4e*  
additional audit procedures                      追加审计程序 ]'h)7  
addressee                                         收件人，收信人 L%d?eHF  
Administration of State-owned Assets  (the～)     国有资产管理局 %'T>kz*A  
administrative laws and regulations                 行政法规 y|Y3,s  
adverse impact                                 不利影响，负面影响 WHZng QmY  
adverse opinion                                反对意见 B%@!\D#  
advisory group                                  咨询组，顾问组 -HsBV>C  
agency fee                                        代理费，代理费用  y:OywIi(  
aggregate                                          总计，合计为…… Hm*vKFhz  
alternation of document and record                 变造文件和记录 LQ@|M.$A  
alternative audit procedures                      替代审计程序，备选审计程序 aTh%oBrtP  
amend                                              修改，修订 _<a)\UR  
amortisation                                      摊销 OZ;E&IL  
analytical capacity                             分析能力 Zax]i,Bx  
analytical procedures                               分析性程序 g$"eI/ o  
annual financial statements                        年度会计报表，年度财务报表 :3>yr5a7-  
appendix                                          附录，附表 pmyM&'#Id  
applicable                                         适用的 tN3 {7'\7  
applicable laws and regulations                 适用的法规 ~9 WJrRWB  
application systems                                  应用系统 /Z " 4[  
apply consistently                              一贯地执行，一贯地实施 D Ok^ON  
appropriate                                       适当的，合适的； }PIB b  
征用，挪用 !;aC9VhSU  
appropriate authorization                          适当的授权 RpK,ixbtA+  
appropriateness of audit evidence                    审计证据的适当性 *z"1MU  
approval                                    批准，核准 q7 oR9  
assertion                                    (会计报表上的)认定；确认 .&x?`pER  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 ,N7
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asset                                                 资产，财产 8*#][wC2  
asset restructuring                             资产重组 : |*,Lwvd  
assignment of duties                                 职责的划分 kw^Dp[8X  
assistant                                     助理，助理人员 /-YlC(kL  
associated company                                 联属公司，联营公司 <SM&VOiaOz  
association                                        联合，结合；协会，社团 ;~:Ryl M  
assumption                                       假设，假定 N" x\YHp  
at a given date                                         在某一特定时日 ) .-(-6=R  
attestation                                         鉴证，公证 #oroY.o  
attestation service                             鉴证服务 :$cSQ(q9a  
audit adjustment                                审计调整 HA.NZkq.tV  
audit areas                                        审计领域 7k t7^V<  
audit conclusion                                审计结论 u4#~ i0@  
audit effectiveness                             审计效果 u1|P'>;lF  
audit efficiency                                  审计效率 fAM4Q  
audit engagement letter                      审计业务约定书 0HJqsSZ$mW  
audit evidence                                          审计证据 1xdESorX(  
audit fee                                    审计费 S[hJ{0V  
audit files                                          审计档案 v8vh~^X%P  
audit findings                                     审计中发现的事项 9MtJo.A  
audit implementation stage                        审计实施阶段 1yaIV+_y/  
audit mark                                        审计标识 BQuliX&  
audit materiality                                 审计重要性 h[|zs>p  
audit method                                     审计方法 h>^jq{yu  
audit objective                                         审计目标，审计目的 C|d !'"p  
audit of financial statements                      会计报表审计，财务报表审计 @2~O^5[>  
audit opinion                                     审计意见 UGC|C F2K  
audit period                                      被审计期间，被审计年度 jdg ~!<C  
audit plan                                          审计计划 qgC-@I  
audit planning                                    编制审计计划，制定审计计划，审计计划 ^Q)gsJY|I  
audit planning stage                                  审计计划阶段 x:n9dm  
audit procedure                                审计程序 ;c m wh<  
audit programme                               审计程序表，具体审计计划 ,F?~'-K  
audit report                                       审计报告 %I|+_ z&x  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 {c\oOM<7  
audit report with a qualified opinion                 有保留意见的审计报告 ,'1Olu{v[s  
audit report with an adverse opinion                否定意见的审计报告 (:y,CsR}4  
audit report with dual dates                      双重日期审计报告 w-'D*dOi  
audit reporting stage                                 审计报告阶段 3dX=xuQ%/  
audit responsibility                                   审计责任 Ef_F#X0#  
audit results                                      审计结果 bco[L@6G$  
audit risk                                          审计风险 Hc&uE3=%sL  
audit sampling                                          审计抽样 orQ V'  
audit sampling techniques                         审计抽样方法，审计抽样技术 PK2R
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audit strategies                                  审计策略 DUuC3^R  
audit summary                                         审计总结，审计小结 4l%?mvA^m  
audit team                                         审计小组 tJ h3$K\  
audit test                                    审计测试 ;vI*ThzdD  
audit trail                                          审计轨迹  EBIa%,  
audit work                                        审计工作 *_{ l  
audit working paper                                 审计工作底稿 0[2BY]`Z.  
audited financial statement                        审计会计报表，已审计财务报表 "% }Gy>;  
Auditing Guidelines (the～)                      审计规范指南 lC /Hib  
auditing standards                             审计准则 BS-:dyBw  
audit-oriented working paper                          (审计)业务类工作底稿 s#
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authorisation                                     授权 .o\;,l2  
authorisation of transaction                       交易的授权 rTP5- 4  
availability                                         可获得性 w;yiX<t<  
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balance                                      余额；差额；平衡 S6Xb*6  
balance sheet                                    资产负债表 2 |
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bank                                                 银行
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bank account                                    银行账户，银行户头 a+YR5*&[OO  
bank statement                                 银行对账单 Q3NPwM  
barter transaction                              易货交易，以物换物交易 3WO#^}t  
basis of audit                                    审计依据 rR,+G%[(=4  
basis of preparation                                (会计报表的)编制基础 pBg|n=^  
book of account                               账目，账簿 WA]%,6  
borrowing                                         借款，贷款，借债 wVvqw/j*f  
branch                                              分支，分支机构，分店 |<j,Tr1[  
brought forward                                (账户余额等的)承上年，承上期，承上页 Xr@l+zr  
budget                                              预算 VjA wn}eO  
building                                      建筑物；大楼 v+!y;N;Q  
business conditions                                  业务情况，经营情况 .])>A')r  
business licence                               (企业等的)营业执照 zz(!t eBC  
business relation                                业务关系 X zi'Lu`  
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