[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 0@ Y#P|QF  
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审计词汇英汉对照 BNu >/zGpB  
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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 r7m~.M+W"  
acceptable level of detection risk                     检查风险的可接受水平 fK J -/{|  
acceptance of engagement                       接受委托 g'(bk@<BP  
accepting the engagement for the first time              首次接受委托 ;o_F<68QP  
access to asset                                         对资产的接触 :!%VSem  
according to                                     根据，依据，依照 2%W;#oi?  
account balance                                账户余额 UlYFloZ  
account for                                       对……进行会计处理，核算；解释 g4IF~\QRVi  
accounting                                        会计，会计学 3e_tT8
  
accounting advisory serve                        会计咨询服务 j[G`p^ul  
accounting firm                                 会计师事务所 fZGY'o&5  
accounting information                      会计信息，会计资料 bn(N8MFCV  
accounting period                             会计期间 )U@9dV7u  
accounting policies                                   会计政策 'NEl`v*<P  
accounting professional bodies                 会计职业组织，会计职业团体 u,sR2&Fe  
accounting records                                   会计记录 >t+U`6xK  
accounting responsibility                           会计责任 ~KBa-i%o  
accounting service                             会计服务 ^3;B4tj[  
accounting standards                                会计准则 6Y9N=\`  
Accounting Standards for Business Enterprises       企业会计准则 #,%bW[L<N  
accounting system                             会计系统 (Rw<1q`,  
accounting treatment                                会计处理 L:$4o  
accuracy                                    准确性，精确性 G{U#9   
additional audit procedures                      追加审计程序 )^>LnQ_u  
addressee                                         收件人，收信人 s^h@b!'7  
Administration of State-owned Assets  (the～)     国有资产管理局 ".?4`@7F\  
administrative laws and regulations                 行政法规 qX\*lm/l  
adverse impact                                 不利影响，负面影响 Fc~G*Gz~Z|  
adverse opinion                                反对意见 7oE0;'  
advisory group                                  咨询组，顾问组 QJ|@Y(KV0  
agency fee                                        代理费，代理费用 8dGsV5"*  
aggregate                                          总计，合计为…… AkhG~L  
alternation of document and record                 变造文件和记录 FlqGexY5  
alternative audit procedures                      替代审计程序，备选审计程序 fkA+: j~z_  
amend                                              修改，修订 (jT)o,IW&  
amortisation                                      摊销 W0qR?jc  
analytical capacity                             分析能力 ?Nos;_/  
analytical procedures                               分析性程序 *_(X$qfoW  
annual financial statements                        年度会计报表，年度财务报表 4Yj1Etq.E  
appendix                                          附录，附表 2Ez<Iw  
applicable                                         适用的 "H-s_Y#  
applicable laws and regulations                 适用的法规 ,2@o`R.27  
application systems                                  应用系统 xye-Z\-t  
apply consistently                              一贯地执行，一贯地实施 380`>"D  
appropriate                                       适当的，合适的； @N=vmtLP  
征用，挪用 |cvU2JI@  
appropriate authorization                          适当的授权 n6/Ous  
appropriateness of audit evidence                    审计证据的适当性 1-2hh)  
approval                                    批准，核准 Y|>dS8f;4  
assertion                                    (会计报表上的)认定；确认 l/.{F;3F  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平  NkZG  
asset                                                 资产，财产 2~4:rEPJ:  
asset restructuring                             资产重组 ij"~]I  
assignment of duties                                 职责的划分 a=z] tTs4  
assistant                                     助理，助理人员 pv_o4qEN  
associated company                                 联属公司，联营公司 h0{X$&:  
association                                        联合，结合；协会，社团 {v?Q9  
assumption                                       假设，假定 W }NU
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at a given date                                         在某一特定时日 oaIk1U;g  
attestation                                         鉴证，公证 $J[( 3  
attestation service                             鉴证服务 0=Z[6Q@:  
audit adjustment                                审计调整 z0z@LA4k6@  
audit areas                                        审计领域 HIg2y  
audit conclusion                                审计结论 &7L7|{18  
audit effectiveness                             审计效果 *dl hRa  
audit efficiency                                  审计效率 "+HJ/8Dd1  
audit engagement letter                      审计业务约定书 `m,4#P-kj  
audit evidence                                          审计证据 Z)?$ZI@  
audit fee                                    审计费 $y(;"hy  
audit files                                          审计档案 *1|7%*!8  
audit findings                                     审计中发现的事项 Jw)JV~/0  
audit implementation stage                        审计实施阶段 )U/jD  
audit mark                                        审计标识 3I6ocj[,  
audit materiality                                 审计重要性 OVg&?fiP  
audit method                                     审计方法 E~!$&9\  
audit objective                                         审计目标，审计目的 YT\`R  
audit of financial statements                      会计报表审计，财务报表审计 gabfb#  
audit opinion                                     审计意见 &g`&#IRz  
audit period                                      被审计期间，被审计年度 t {md&k4  
audit plan                                          审计计划 ).~ "  
audit planning                                    编制审计计划，制定审计计划，审计计划 @8d 3  
audit planning stage                                  审计计划阶段 _imuyt".+  
audit procedure                                审计程序 (s};MdXIz  
audit programme                               审计程序表，具体审计计划 DT-VxF6 h  
audit report                                       审计报告 9YzV48su#  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 eqx }]#  
audit report with a qualified opinion                 有保留意见的审计报告 i]8O?Ab>?  
audit report with an adverse opinion                否定意见的审计报告 JZ5k3#@e  
audit report with dual dates                      双重日期审计报告 ;mQj 2Bwr  
audit reporting stage                                 审计报告阶段 xS*UY.>  
audit responsibility                                   审计责任 #{i*9'  
audit results                                      审计结果 fY<#KM6X  
audit risk                                          审计风险 NL2
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audit sampling                                          审计抽样 l;-Ml{}|0  
audit sampling techniques                         审计抽样方法，审计抽样技术 \Kl 20?  
audit strategies                                  审计策略 }(EH5jZ'  
audit summary                                         审计总结，审计小结 8$(I! ;  
audit team                                         审计小组 DAn2Pqf  
audit test                                    审计测试  RGW@@  
audit trail                                          审计轨迹 rXx#<7`  
audit work                                        审计工作 !=0h*=NOYt  
audit working paper                                 审计工作底稿 F};R  
audited financial statement                        审计会计报表，已审计财务报表 & 3#7>
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Auditing Guidelines (the～)                      审计规范指南 8^7Oc,:~  
auditing standards                             审计准则 (x=$b(I   
audit-oriented working paper                          (审计)业务类工作底稿 H& |/|\8F  
authorisation                                     授权 n0( Q/  
authorisation of transaction                       交易的授权 \&"C  
availability                                         可获得性 '|8dt "C  
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balance                                      余额；差额；平衡 l\<.*6r  
balance sheet                                    资产负债表 nY'V,v[F  
bank                                                 银行 =oAS(7o  
bank account                                    银行账户，银行户头 wgl<JO  
bank statement                                 银行对账单 d$
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barter transaction                              易货交易，以物换物交易 =uP? ?E  
basis of audit                                    审计依据 Xu$>$D#a  
basis of preparation                                (会计报表的)编制基础 'a#lBzu\b  
book of account                               账目，账簿 X[BP0:`t  
borrowing                                         借款，贷款，借债 b3A0o*  
branch                                              分支，分支机构，分店 kx,.)qKk  
brought forward                                (账户余额等的)承上年，承上期，承上页 qC`}vr|Z  
budget                                              预算 g'.OzD  
building                                      建筑物；大楼 yD+4YD  
business conditions                                  业务情况，经营情况 Exb64n-_=  
business licence                               (企业等的)营业执照 QLqtE;;)JK  
business relation                                业务关系 fU>l:BzJK  
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