[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 ?79SPp)oo  
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审计词汇英汉对照 %;<k(5bhGJ  
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ability to continue as a going concern               持续经营能力 C`2*2Y%xkG  
acceptability                                     可接受性，可接受程度 rysP)e  
acceptable level of detection risk                     检查风险的可接受水平 >?>ubM`,  
acceptance of engagement                       接受委托 ~jp!"f  
accepting the engagement for the first time              首次接受委托 G>=9 gSLM  
access to asset                                         对资产的接触 W(&Go'9e"  
according to                                     根据，依据，依照
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account balance                                账户余额 P&[Ft)`  
account for                                       对……进行会计处理，核算；解释 :$M9XZ~\  
accounting                                        会计，会计学 9<t9a f\.>  
accounting advisory serve                        会计咨询服务 vLv|SqD  
accounting firm                                 会计师事务所 jU]]:S4xD/  
accounting information                      会计信息，会计资料 -uv 9(r\P  
accounting period                             会计期间 24H^hN9  
accounting policies                                   会计政策 j}rgO
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accounting professional bodies                 会计职业组织，会计职业团体 0a2$P+p  
accounting records                                   会计记录 R<n8M"B  
accounting responsibility                           会计责任 zj~nnfoys  
accounting service                             会计服务 J ?ztn  
accounting standards                                会计准则 ;g: UE  
Accounting Standards for Business Enterprises       企业会计准则 lL:KaQ0E  
accounting system                             会计系统 uQ[vgNe*m  
accounting treatment                                会计处理 zB#_:(1qK  
accuracy                                    准确性，精确性 :LZ-da"QR  
additional audit procedures                      追加审计程序 LN@E\wRw{r  
addressee                                         收件人，收信人 qs6Nb'JvQR  
Administration of State-owned Assets  (the～)     国有资产管理局 w8 ?Pb$Fe  
administrative laws and regulations                 行政法规 o,S!RG&  
adverse impact                                 不利影响，负面影响 +={  
adverse opinion                                反对意见 pau*kMu^}  
advisory group                                  咨询组，顾问组 b$dJ?%W  
agency fee                                        代理费，代理费用 <Jwi~I=^  
aggregate                                          总计，合计为…… 9G MH*=3[=  
alternation of document and record                 变造文件和记录 uSABh^  
alternative audit procedures                      替代审计程序，备选审计程序 BW'L.*2  
amend                                              修改，修订 H!unIy|  
amortisation                                      摊销 h]kn%?fpmB  
analytical capacity                             分析能力 c=b+g+*xd  
analytical procedures                               分析性程序 5z1\#" B[  
annual financial statements                        年度会计报表，年度财务报表 Tg"'pO  
appendix                                          附录，附表 QuSV&>T\  
applicable                                         适用的 BCBEX&0hk{  
applicable laws and regulations                 适用的法规 0n4g$JK7  
application systems                                  应用系统
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apply consistently                              一贯地执行，一贯地实施 zb"rMzCH  
appropriate                                       适当的，合适的； 0zg2g!lh  
征用，挪用 +<S9E'gT3V  
appropriate authorization                          适当的授权 F;
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appropriateness of audit evidence                    审计证据的适当性 44\!PYf7  
approval                                    批准，核准 FWuw/b$  
assertion                                    (会计报表上的)认定；确认 7V~ "x& Eu  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 P7's8K
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asset                                                 资产，财产 GxYW4b  
asset restructuring                             资产重组 ~
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assignment of duties                                 职责的划分 f=t:[< )  
assistant                                     助理，助理人员 7#~4{
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associated company                                 联属公司，联营公司 L/Hv4={  
association                                        联合，结合；协会，社团 seu ~'s-  
assumption                                       假设，假定 rei 8LW  
at a given date                                         在某一特定时日 By2s']bw  
attestation                                         鉴证，公证 Xl#Dw bx  
attestation service                             鉴证服务 ec`bz "1  
audit adjustment                                审计调整 8$\Za,)g  
audit areas                                        审计领域 t:\l&R&  
audit conclusion                                审计结论 *%:@ cbF-M  
audit effectiveness                             审计效果 0yn[L3x7  
audit efficiency                                  审计效率 2Oyy`k  
audit engagement letter                      审计业务约定书 *3;UAfHv  
audit evidence                                          审计证据 i*X{^A73"  
audit fee                                    审计费 24//21m  
audit files                                          审计档案 `q%U{IR  
audit findings                                     审计中发现的事项 }x]&L/  
audit implementation stage                        审计实施阶段 gXLCRn!iR  
audit mark                                        审计标识 haCKv   
audit materiality                                 审计重要性 ERF,tLa!  
audit method                                     审计方法 #S%4?  
audit objective                                         审计目标，审计目的 y
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audit of financial statements                      会计报表审计，财务报表审计 B1E$v(P3M  
audit opinion                                     审计意见 cC' ~  
audit period                                      被审计期间，被审计年度 #;`Oj  
audit plan                                          审计计划 a>U6Ag<  
audit planning                                    编制审计计划，制定审计计划，审计计划 Q8;#_HE  
audit planning stage                                  审计计划阶段 fb23J|"  
audit procedure                                审计程序 im8 -7Xt  
audit programme                               审计程序表，具体审计计划 uG;?v
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audit report                                       审计报告 .hKhrcQp  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 cg,Ua !c  
audit report with a qualified opinion                 有保留意见的审计报告 ?{eY\I  
audit report with an adverse opinion                否定意见的审计报告 3 -tO;GKb  
audit report with dual dates                      双重日期审计报告 %4,xx'`  
audit reporting stage                                 审计报告阶段 U2bzUxK  
audit responsibility                                   审计责任 qYK4 )JP  
audit results                                      审计结果 "qawq0P8Z
 
audit risk                                          审计风险 mwIk^Sz]@  
audit sampling                                          审计抽样 s _~IZ%+<.  
audit sampling techniques                         审计抽样方法，审计抽样技术 JT04 vm4  
audit strategies                                  审计策略 kae2 73"  
audit summary                                         审计总结，审计小结 _wz2  
audit team                                         审计小组 fYB*6Xb,w  
audit test                                    审计测试 C,"=}z1P  
audit trail                                          审计轨迹 OqBC/p B  
audit work                                        审计工作 X]!D;7^  
audit working paper                                 审计工作底稿 W .U+.hR  
audited financial statement                        审计会计报表，已审计财务报表 JdiP>KXV  
Auditing Guidelines (the～)                      审计规范指南 ?KB@Zm+#~  
auditing standards                             审计准则 !4t`Hv?'  
audit-oriented working paper                          (审计)业务类工作底稿 DVh)w}v  
authorisation                                     授权 }~F~hf>s  
authorisation of transaction                       交易的授权 tw<P)V\h  
availability                                         可获得性 p>q&&
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balance                                      余额；差额；平衡 vM(Xi p7  
balance sheet                                    资产负债表 )Q]w6he3  
bank                                                 银行 m;o4Fu  
bank account                                    银行账户，银行户头 M\9F:.t=  
bank statement                                 银行对账单 F.?01,J=1  
barter transaction                              易货交易，以物换物交易 26.)Ur<F  
basis of audit                                    审计依据 :3^dF}>  
basis of preparation                                (会计报表的)编制基础 hbI;Hd  
book of account                               账目，账簿 r LzW`  
borrowing                                         借款，贷款，借债 @}DFp`~5|  
branch                                              分支，分支机构，分店 Lc]1$  
brought forward                                (账户余额等的)承上年，承上期，承上页 1HbFtU`y~  
budget                                              预算 I8u!\F  
building                                      建筑物；大楼 NEVp8)w  
business conditions                                  业务情况，经营情况 vd (?$  
business licence                               (企业等的)营业执照 ^"x<)@X  
business relation                                业务关系 qSTWb%  
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