[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 U`p<lxRgQ  
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审计词汇英汉对照 d lLk4a+  
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ability to continue as a going concern               持续经营能力 I^Jp )k*z  
acceptability                                     可接受性，可接受程度 X/7_mU>aKT  
acceptable level of detection risk                     检查风险的可接受水平 }o:sx/=u_  
acceptance of engagement                       接受委托 1sLfjH hv  
accepting the engagement for the first time              首次接受委托 ^k<$N  
access to asset                                         对资产的接触 Q4:r$ &  
according to                                     根据，依据，依照 <\~#\A=;  
account balance                                账户余额 iC+H;s5<  
account for                                       对……进行会计处理，核算；解释 1WN93SQ=  
accounting                                        会计，会计学 gpvj'Ri7V  
accounting advisory serve                        会计咨询服务
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accounting firm                                 会计师事务所 fDHISJv  
accounting information                      会计信息，会计资料 ,T~ 5iLKY  
accounting period                             会计期间 B[|/wHMsT}  
accounting policies                                   会计政策 ZxPAu%Y  
accounting professional bodies                 会计职业组织，会计职业团体 DmPsltpzQ  
accounting records                                   会计记录 6i9I 4*'  
accounting responsibility                           会计责任 ~MQ f($]  
accounting service                             会计服务 :|Nbk58  
accounting standards                                会计准则 ^Jc0c)*  
Accounting Standards for Business Enterprises       企业会计准则 "FIx^  
accounting system                             会计系统 <!(n5y_  
accounting treatment                                会计处理 ^ 6|"=+cO\  
accuracy                                    准确性，精确性 V\hct$ 7Vm  
additional audit procedures                      追加审计程序 BD#;3?|  
addressee                                         收件人，收信人 bd*(]S9d  
Administration of State-owned Assets  (the～)     国有资产管理局 8J1.(Mwb?  
administrative laws and regulations                 行政法规 -y*+G&  
adverse impact                                 不利影响，负面影响 N,Bs% p#1  
adverse opinion                                反对意见 {*$J&{6V  
advisory group                                  咨询组，顾问组 p&l: 937  
agency fee                                        代理费，代理费用 !`=?<Fl  
aggregate                                          总计，合计为…… 8|Y^Jn\p5u  
alternation of document and record                 变造文件和记录
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alternative audit procedures                      替代审计程序，备选审计程序 PW4Wn`u  
amend                                              修改，修订 O;?~ #E<6w  
amortisation                                      摊销 @il}0  
analytical capacity                             分析能力 O^%ace1  
analytical procedures                               分析性程序 <F & hfy  
annual financial statements                        年度会计报表，年度财务报表 !|c5@0Wr  
appendix                                          附录，附表 yuX0Y{:I  
applicable                                         适用的 x,_Ucc.  
applicable laws and regulations                 适用的法规 &>fd:16  
application systems                                  应用系统 #7ZBbq3=  
apply consistently                              一贯地执行，一贯地实施 Tou~U[V+  
appropriate                                       适当的，合适的； AR3=G>hO,  
征用，挪用 L-$g& -  
appropriate authorization                          适当的授权 )d`$2D&iY  
appropriateness of audit evidence                    审计证据的适当性 7Z3qaXPH  
approval                                    批准，核准 iUBni&B  
assertion                                    (会计报表上的)认定；确认 e'&{KD,-T  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 %BLKB%5  
asset                                                 资产，财产 >GUTno$J  
asset restructuring                             资产重组 =o
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assignment of duties                                 职责的划分 ;f~'7RKy!G  
assistant                                     助理，助理人员 b;l%1x9r  
associated company                                 联属公司，联营公司 qJj5J;k  
association                                        联合，结合；协会，社团
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assumption                                       假设，假定 P@?CQvMx  
at a given date                                         在某一特定时日 nHjwT5Q+Q  
attestation                                         鉴证，公证 \0*LfVr;P  
attestation service                             鉴证服务 B ;$8<  
audit adjustment                                审计调整 O9)8a]  
audit areas                                        审计领域 ~vFo 0k(  
audit conclusion                                审计结论 # JucOWxjY  
audit effectiveness                             审计效果 rnE'gH(V'  
audit efficiency                                  审计效率 gXMkI$ab  
audit engagement letter                      审计业务约定书 ek!N eu>  
audit evidence                                          审计证据 \_bX2Lg  
audit fee                                    审计费 >.4Sx~VH2  
audit files                                          审计档案 jqedHnx  
audit findings                                     审计中发现的事项 Q.\ovk~,a  
audit implementation stage                        审计实施阶段 N2J!7uoQ  
audit mark                                        审计标识 "O "@HVF@  
audit materiality                                 审计重要性 ]:fHvx_?`7  
audit method                                     审计方法 DI[Ee?  
audit objective                                         审计目标，审计目的 (p!AX
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audit of financial statements                      会计报表审计，财务报表审计 .`XA6e(8KR  
audit opinion                                     审计意见 cTp +M L  
audit period                                      被审计期间，被审计年度 do 7{  
audit plan                                          审计计划 -N eF6  
audit planning                                    编制审计计划，制定审计计划，审计计划 ZrS!R[  
audit planning stage                                  审计计划阶段 yr'`~[oSCy  
audit procedure                                审计程序 sNVD"M,  
audit programme                               审计程序表，具体审计计划 +i =78  
audit report                                       审计报告 th,qq  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 HfPeR8I%i  
audit report with a qualified opinion                 有保留意见的审计报告 17d$gZ1O:  
audit report with an adverse opinion                否定意见的审计报告 w2L)f,X  
audit report with dual dates                      双重日期审计报告 xd<68%Cn  
audit reporting stage                                 审计报告阶段 -bF+uCfba  
audit responsibility                                   审计责任 H l@rS  
audit results                                      审计结果 s2WB4Uk  
audit risk                                          审计风险 6}$cDk`dz  
audit sampling                                          审计抽样 1S:H!h3  
audit sampling techniques                         审计抽样方法，审计抽样技术 }=FQKqtC  
audit strategies                                  审计策略 d+'+z %s%  
audit summary                                         审计总结，审计小结 l1S1CS  
audit team                                         审计小组 m>_'f{&u  
audit test                                    审计测试 )j'b7)W\  
audit trail                                          审计轨迹 S \m]ze  
audit work                                        审计工作 +qec>ALAg  
audit working paper                                 审计工作底稿 DJ^JUVi  
audited financial statement                        审计会计报表，已审计财务报表 B?'ti{p A9  
Auditing Guidelines (the～)                      审计规范指南 v*LL7b0A  
auditing standards                             审计准则 ):@B1 yR  
audit-oriented working paper                          (审计)业务类工作底稿 H@:@zD!G[  
authorisation                                     授权 [>86i  
authorisation of transaction                       交易的授权 JV>OmUAk  
availability                                         可获得性 e|P60cd /  
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balance                                      余额；差额；平衡 =
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balance sheet                                    资产负债表 Fz% n!d  
bank                                                 银行 )LG/n  
bank account                                    银行账户，银行户头 p pq#5t^[)  
bank statement                                 银行对账单 C#R9Hlb  
barter transaction                              易货交易，以物换物交易 W+E2({  
basis of audit                                    审计依据 5`Bb0=j  
basis of preparation                                (会计报表的)编制基础 M*N8p]3Cq  
book of account                               账目，账簿 g d-fJ._1  
borrowing                                         借款，贷款，借债 ITV }f#  
branch                                              分支，分支机构，分店 Z"jo xZ  
brought forward                                (账户余额等的)承上年，承上期，承上页 5cU8GgN`  
budget                                              预算 eMwf'*#  
building                                      建筑物；大楼 'Vd>"ti  
business conditions                                  业务情况，经营情况 i]v!o$7  
business licence                               (企业等的)营业执照 sMx\WTyz  
business relation                                业务关系 J
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