[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 1O4"MeF  
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审计词汇英汉对照 ;\N*iN#K  
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ability to continue as a going concern               持续经营能力 ig{5]wZ(  
acceptability                                     可接受性，可接受程度 @@jdF-Utj;  
acceptable level of detection risk                     检查风险的可接受水平 E12k1gC`  
acceptance of engagement                       接受委托 @AOiZOH  
accepting the engagement for the first time              首次接受委托 HenJlo  
access to asset                                         对资产的接触 )RFeF!("  
according to                                     根据，依据，依照 [eRMlSXA  
account balance                                账户余额 pyKa
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account for                                       对……进行会计处理，核算；解释 )w-?|2-w5  
accounting                                        会计，会计学 AK HH{_  
accounting advisory serve                        会计咨询服务 intf%T5#  
accounting firm                                 会计师事务所 Hik[pV K@  
accounting information                      会计信息，会计资料 c3##:"wr  
accounting period                             会计期间 g%trGW3{-  
accounting policies                                   会计政策 /eQn$ZRP,  
accounting professional bodies                 会计职业组织，会计职业团体 <X?F :?Mk  
accounting records                                   会计记录 )Yml'?V"  
accounting responsibility                           会计责任 \~PFD%]:3  
accounting service                             会计服务 bd4q /w4q  
accounting standards                                会计准则 )T?ryp3ev  
Accounting Standards for Business Enterprises       企业会计准则 /V&Y@j  
accounting system                             会计系统 -bwl~3ZTi  
accounting treatment                                会计处理 h.*|4 ;  
accuracy                                    准确性，精确性 JFZ  p^{  
additional audit procedures                      追加审计程序 )c/] 8KU  
addressee                                         收件人，收信人 RulI zv  
Administration of State-owned Assets  (the～)     国有资产管理局 rAKdf??  
administrative laws and regulations                 行政法规 *M:
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adverse impact                                 不利影响，负面影响 9\F^\h{  
adverse opinion                                反对意见 q) *0G*  
advisory group                                  咨询组，顾问组 i(WWF#N5  
agency fee                                        代理费，代理费用 =>G A_  
aggregate                                          总计，合计为…… y.zQ `  
alternation of document and record                 变造文件和记录 yWzTHW`)Mr  
alternative audit procedures                      替代审计程序，备选审计程序 m| Z)h{&  
amend                                              修改，修订 VZ8L9h<{"  
amortisation                                      摊销 \cG'3\GI  
analytical capacity                             分析能力 a;K:~R+@,  
analytical procedures                               分析性程序 *q RQN+%  
annual financial statements                        年度会计报表，年度财务报表 Fr~xN!  
appendix                                          附录，附表 wrbDb p1L  
applicable                                         适用的 X6)LpMm  
applicable laws and regulations                 适用的法规 )
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application systems                                  应用系统 Q*I/mUP&f  
apply consistently                              一贯地执行，一贯地实施 Dng^4VRd  
appropriate                                       适当的，合适的； B !XT:.+  
征用，挪用 bm;4NA?Gg  
appropriate authorization                          适当的授权 pfT7  
appropriateness of audit evidence                    审计证据的适当性 EO 5Vg  
approval                                    批准，核准 <$ 5\^y,V  
assertion                                    (会计报表上的)认定；确认 V+^\SiM  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 nMhc3t  
asset                                                 资产，财产 +"!IVH Y  
asset restructuring                             资产重组 [ Mi~4b  
assignment of duties                                 职责的划分 .eE5pyw+C  
assistant                                     助理，助理人员 + '`RJ,K+[  
associated company                                 联属公司，联营公司 WCH>9Z>cj  
association                                        联合，结合；协会，社团 6 Qmtb2  
assumption                                       假设，假定 *b&|  
at a given date                                         在某一特定时日 jAu/] HZx  
attestation                                         鉴证，公证 T4[eBO  
attestation service                             鉴证服务 &b_duWs  
audit adjustment                                审计调整 xRfX:3  
audit areas                                        审计领域 `)'YU^s  
audit conclusion                                审计结论 O'k"6sBb  
audit effectiveness                             审计效果 Fq8Z:;C8  
audit efficiency                                  审计效率 Jps!,Mflc  
audit engagement letter                      审计业务约定书 FEkx&9]  
audit evidence                                          审计证据 4 QWHGh "  
audit fee                                    审计费 q bo`E!K  
audit files                                          审计档案 r<U }lK  
audit findings                                     审计中发现的事项 TtzB[F  
audit implementation stage                        审计实施阶段 i[B%:q:&  
audit mark                                        审计标识 m`/OO;/;  
audit materiality                                 审计重要性 BEw(SQH  
audit method                                     审计方法 j0J6ySlY  
audit objective                                         审计目标，审计目的 K&/W cuP&  
audit of financial statements                      会计报表审计，财务报表审计 OA_ %%A;o  
audit opinion                                     审计意见 J? C"be=  
audit period                                      被审计期间，被审计年度 :0J ;^@  
audit plan                                          审计计划 v"`w'+  
audit planning                                    编制审计计划，制定审计计划，审计计划 |K]tJi4fz  
audit planning stage                                  审计计划阶段 n}"MF> zDK  
audit procedure                                审计程序 [8ih-k  
audit programme                               审计程序表，具体审计计划 HxjhP(  
audit report                                       审计报告 , vWcWT  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 ~sOAm  
audit report with a qualified opinion                 有保留意见的审计报告 BwR)--75  
audit report with an adverse opinion                否定意见的审计报告 b<%6aRC\  
audit report with dual dates                      双重日期审计报告 ~!I \{(  
audit reporting stage                                 审计报告阶段 (uSfr]89'  
audit responsibility                                   审计责任 K#>B'>A\  
audit results                                      审计结果 +S$x}b'5q  
audit risk                                          审计风险 TV}H  
audit sampling                                          审计抽样 5( 3tPbm{  
audit sampling techniques                         审计抽样方法，审计抽样技术 $(BW |Pc  
audit strategies                                  审计策略 RJ`F2b sYN  
audit summary                                         审计总结，审计小结 "_lSw3  
audit team                                         审计小组 =oBV.BST u  
audit test                                    审计测试 V[#jrwhA  
audit trail                                          审计轨迹 Fb
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audit work                                        审计工作 9Z}-%Z[,)  
audit working paper                                 审计工作底稿 `On%1%k8  
audited financial statement                        审计会计报表，已审计财务报表 [j):2  
Auditing Guidelines (the～)                      审计规范指南 OF}vY0oiw?  
auditing standards                             审计准则 d%iMjY`~[g  
audit-oriented working paper                          (审计)业务类工作底稿 ikUG`F%W  
authorisation                                     授权 eKt~pzXwm  
authorisation of transaction                       交易的授权 flRok?iF  
availability                                         可获得性 LqNsQu";  
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balance                                      余额；差额；平衡 &4L
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balance sheet                                    资产负债表 8RB\P:6h  
bank                                                 银行 HUZI7rC[=)  
bank account                                    银行账户，银行户头 $%ps:ui~X  
bank statement                                 银行对账单 ZjWI~"]  
barter transaction                              易货交易，以物换物交易 }}<^fM  
basis of audit                                    审计依据 _G@)Bj^*  
basis of preparation                                (会计报表的)编制基础 <d8Yk>R  
book of account                               账目，账簿 'bTtdFvJ  
borrowing                                         借款，贷款，借债 (m13 ong  
branch                                              分支，分支机构，分店 n}EH{k9#  
brought forward                                (账户余额等的)承上年，承上期，承上页 T)MKhK9\Ab  
budget                                              预算 P
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building                                      建筑物；大楼 5LR k) @t  
business conditions                                  业务情况，经营情况 EW]rD  
business licence                               (企业等的)营业执照 "d%o%  
business relation                                业务关系 ;tlvf?0!  
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