[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 mF_/Rhu  
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审计词汇英汉对照 |[qI2-el?  
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ability to continue as a going concern               持续经营能力 Ghj6&K%b0  
acceptability                                     可接受性，可接受程度 K<t(HK# [  
acceptable level of detection risk                     检查风险的可接受水平 2Zl65  
acceptance of engagement                       接受委托 Mn=_lhWK  
accepting the engagement for the first time              首次接受委托
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access to asset                                         对资产的接触 wM|-u/9+  
according to                                     根据，依据，依照 SsaF><{5R  
account balance                                账户余额 )~Q$ tM`  
account for                                       对……进行会计处理，核算；解释 !is8`8F8  
accounting                                        会计，会计学 {!,+C0  
accounting advisory serve                        会计咨询服务 lr|-_snx2  
accounting firm                                 会计师事务所 f[z#
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accounting information                      会计信息，会计资料 ]\GGC]:\@  
accounting period                             会计期间 X4o8  
accounting policies                                   会计政策 0/%zXp&m  
accounting professional bodies                 会计职业组织，会计职业团体 #de]b  
accounting records                                   会计记录 ^RY_j>i  
accounting responsibility                           会计责任 "\BLi C  
accounting service                             会计服务 &r_:n t  
accounting standards                                会计准则 X`22Hf4ct  
Accounting Standards for Business Enterprises       企业会计准则 KJ-D|N,8@^  
accounting system                             会计系统 upX/fLc  
accounting treatment                                会计处理 q-uYfXZ{j  
accuracy                                    准确性，精确性 Y#Hf\8r,d  
additional audit procedures                      追加审计程序 7qs[t7-h?  
addressee                                         收件人，收信人 VJwzYl   
Administration of State-owned Assets  (the～)     国有资产管理局 ' rXkTm1{  
administrative laws and regulations                 行政法规 jdhhvo
Q  
adverse impact                                 不利影响，负面影响 v!W,h2:J  
adverse opinion                                反对意见 ;ymUMQ%;/  
advisory group                                  咨询组，顾问组 44n^21k  
agency fee                                        代理费，代理费用 HC$_p,9OV  
aggregate                                          总计，合计为…… H >RGX#|  
alternation of document and record                 变造文件和记录 ."MBKyg6  
alternative audit procedures                      替代审计程序，备选审计程序 QK;A >]  
amend                                              修改，修订 }F^c*xt[  
amortisation                                      摊销 %T88K}?=  
analytical capacity                             分析能力 -]N/P{=L  
analytical procedures                               分析性程序 LEk W^Mv  
annual financial statements                        年度会计报表，年度财务报表 inp=-  
appendix                                          附录，附表 ptUnV3h  
applicable                                         适用的 Ar>-xCTD  
applicable laws and regulations                 适用的法规 d/|@"z^?  
application systems                                  应用系统 i8dv|oa  
apply consistently                              一贯地执行，一贯地实施 0C0iAp  
appropriate                                       适当的，合适的； %]NbTT
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征用，挪用 Z EG  
appropriate authorization                          适当的授权 k8w8I$QEM  
appropriateness of audit evidence                    审计证据的适当性 c.NAUe_3  
approval                                    批准，核准 $rf5\_G,96  
assertion                                    (会计报表上的)认定；确认 ]T+{]t  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 b`1P%OjC  
asset                                                 资产，财产 c1Dhx,]ad  
asset restructuring                             资产重组 7|H !(a'  
assignment of duties                                 职责的划分 G`w7dn;&  
assistant                                     助理，助理人员 {N>VK*  
associated company                                 联属公司，联营公司 _<xU"8b"5  
association                                        联合，结合；协会，社团 =7Nm=5@  
assumption                                       假设，假定 2<<,a
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at a given date                                         在某一特定时日 {-H6Z#b[  
attestation                                         鉴证，公证 [ UQzCqV  
attestation service                             鉴证服务 =:5yRP  
audit adjustment                                审计调整  M)Y`u  
audit areas                                        审计领域 bPiJCX0d  
audit conclusion                                审计结论 qA&N6`  
audit effectiveness                             审计效果 '|Cs !Zl  
audit efficiency                                  审计效率 5.idC-\  
audit engagement letter                      审计业务约定书 xpUaFb  
audit evidence                                          审计证据 e PlEd'Z  
audit fee                                    审计费 0hCJovSG%  
audit files                                          审计档案 
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audit findings                                     审计中发现的事项 :h?Zg(l  
audit implementation stage                        审计实施阶段 C  <]rY  
audit mark                                        审计标识 n z+DPk["  
audit materiality                                 审计重要性 R$NH [Tz  
audit method                                     审计方法 t[7YMk  
audit objective                                         审计目标，审计目的 m &s0Ub  
audit of financial statements                      会计报表审计，财务报表审计 ,HR~oT^  
audit opinion                                     审计意见 ]"aC wr   
audit period                                      被审计期间，被审计年度 F@&q4whaVD  
audit plan                                          审计计划 "o%N`Xlx  
audit planning                                    编制审计计划，制定审计计划，审计计划 +d]}  
audit planning stage                                  审计计划阶段 irpO(>LK  
audit procedure                                审计程序 8%2*RKj  
audit programme                               审计程序表，具体审计计划 HuCH`|v-  
audit report                                       审计报告 !PJ;d)\T  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 ^D"}OQoh  
audit report with a qualified opinion                 有保留意见的审计报告 &QLCij5:  
audit report with an adverse opinion                否定意见的审计报告 [\eUCt F  
audit report with dual dates                      双重日期审计报告 <#LH
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audit reporting stage                                 审计报告阶段 EzwYqw  
audit responsibility                                   审计责任 Z=4Krfn  
audit results                                      审计结果 ME{i-E4  
audit risk                                          审计风险 pT:CvJ  
audit sampling                                          审计抽样 }8 fG+H.  
audit sampling techniques                         审计抽样方法，审计抽样技术 d{I|4h  
audit strategies                                  审计策略 >\[sNCkf  
audit summary                                         审计总结，审计小结 <HI5xB_  
audit team                                         审计小组 p
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audit test                                    审计测试 v~uQ_ae$>  
audit trail                                          审计轨迹 H+\rCefba  
audit work                                        审计工作 cBiv=!n  
audit working paper                                 审计工作底稿 E. t9F3
  
audited financial statement                        审计会计报表，已审计财务报表 ngn%"xYX  
Auditing Guidelines (the～)                      审计规范指南 +u:8#!X$RD  
auditing standards                             审计准则 0

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audit-oriented working paper                          (审计)业务类工作底稿 'BcxKq C  
authorisation                                     授权 G{$9e}#  
authorisation of transaction                       交易的授权 _hK7hvM>  
availability                                         可获得性 '&'? S  
B vUY?Eb[  
balance                                      余额；差额；平衡 }|&M@Up  
balance sheet                                    资产负债表 ~`u?|+*BO  
bank                                                 银行 Ilsh Jo  
bank account                                    银行账户，银行户头 E&jngxlN  
bank statement                                 银行对账单 Y)?4
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barter transaction                              易货交易，以物换物交易 5d <-y2!M  
basis of audit                                    审计依据 k-Le)8+b  
basis of preparation                                (会计报表的)编制基础 s=u0M;A0Q  
book of account                               账目，账簿 uF W4A  
borrowing                                         借款，贷款，借债 (;+JM*c2N  
branch                                              分支，分支机构，分店 UdT~h  
brought forward                                (账户余额等的)承上年，承上期，承上页 ko>SnE|w#  
budget                                              预算 rM/*_0[`d  
building                                      建筑物；大楼 \/. Of]YQ  
business conditions                                  业务情况，经营情况 84cmPnaT  
business licence                               (企业等的)营业执照 'w^1re=R  
business relation                                业务关系 "u3  
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