[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 qQ3Q4R\  
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审计词汇英汉对照 16 `M=R  
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ability to continue as a going concern               持续经营能力 :g63*d+/G  
acceptability                                     可接受性，可接受程度 #9]2U ixq[  
acceptable level of detection risk                     检查风险的可接受水平 aXVld
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acceptance of engagement                       接受委托 8HBwcXYoHh  
accepting the engagement for the first time              首次接受委托 Q?>r:vMi  
access to asset                                         对资产的接触 q%kCTw  
according to                                     根据，依据，依照 ;u'VR}4ph  
account balance                                账户余额 N^[ F+y  
account for                                       对……进行会计处理，核算；解释 #1'q'f:7&  
accounting                                        会计，会计学 <H60rON  
accounting advisory serve                        会计咨询服务 ^il$t]X5-  
accounting firm                                 会计师事务所 q5e(~@(z<`  
accounting information                      会计信息，会计资料 P`Ku . ONQ  
accounting period                             会计期间 a}NB
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accounting policies                                   会计政策 wQy~5+LE  
accounting professional bodies                 会计职业组织，会计职业团体 m-Jy 4f#  
accounting records                                   会计记录 B;=Z^$%T  
accounting responsibility                           会计责任 h?n?3x!(  
accounting service                             会计服务 ^z)De+,!4  
accounting standards                                会计准则 >KrI}>!9r  
Accounting Standards for Business Enterprises       企业会计准则 ] `x+wWe  
accounting system                             会计系统 7:vl -ZW  
accounting treatment                                会计处理 A~vx,|I  
accuracy                                    准确性，精确性 "M iJM+,  
additional audit procedures                      追加审计程序 )yig=nn  
addressee                                         收件人，收信人 |Sjy   
Administration of State-owned Assets  (the～)     国有资产管理局 %4!^AA%  
administrative laws and regulations                 行政法规 oz=ULPZ%  
adverse impact                                 不利影响，负面影响  ]aF;  
adverse opinion                                反对意见 Pa d)|  
advisory group                                  咨询组，顾问组 Q}B]b-c+E  
agency fee                                        代理费，代理费用 8h=m()Eu  
aggregate                                          总计，合计为…… GV1Ol^  
alternation of document and record                 变造文件和记录 8/)\nV$0
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alternative audit procedures                      替代审计程序，备选审计程序 xgIb6<qwY  
amend                                              修改，修订 AA,/AKikd  
amortisation                                      摊销 }1 qQ7}v  
analytical capacity                             分析能力 dX1jn; 7  
analytical procedures                               分析性程序 5Q8 H8!^  
annual financial statements                        年度会计报表，年度财务报表 OjlX<y.  
appendix                                          附录，附表 (y!bvp[" m  
applicable                                         适用的 _w? !Mu  
applicable laws and regulations                 适用的法规 )HE{`yiLL  
application systems                                  应用系统 BXdk0  
apply consistently                              一贯地执行，一贯地实施 #b428-  
appropriate                                       适当的，合适的； LhAW|];  
征用，挪用 z-gMk@l  
appropriate authorization                          适当的授权 }W 5ks-L6  
appropriateness of audit evidence                    审计证据的适当性 oc,I,v  
approval                                    批准，核准 JGvhw,g  
assertion                                    (会计报表上的)认定；确认 B6IKD  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 6ZHeAb]"  
asset                                                 资产，财产 o[Qb/ 7  
asset restructuring                             资产重组 P/ 6$TgQ  
assignment of duties                                 职责的划分 "0PsCr}!  
assistant                                     助理，助理人员
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associated company                                 联属公司，联营公司 T$u
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association                                        联合，结合；协会，社团 %b*N.v1+  
assumption                                       假设，假定 jcj8w  
at a given date                                         在某一特定时日 .E^w,
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attestation                                         鉴证，公证 J7
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attestation service                             鉴证服务 %eofG]VM<  
audit adjustment                                审计调整 %D#&RS  
audit areas                                        审计领域 }Em{?Hqy  
audit conclusion                                审计结论 e6_8f*o|s  
audit effectiveness                             审计效果 "TaLvworb4  
audit efficiency                                  审计效率 bFN/{^SB  
audit engagement letter                      审计业务约定书 qVfn(rZ  
audit evidence                                          审计证据 l9|K,YVW  
audit fee                                    审计费 {~9HJDcM  
audit files                                          审计档案 !?ZR_=Y%  
audit findings                                     审计中发现的事项 E@k'uyIu  
audit implementation stage                        审计实施阶段 # lqH/>`>  
audit mark                                        审计标识 <FBH;}]  
audit materiality                                 审计重要性 oS%(~])\  
audit method                                     审计方法 uZL,%pF3A  
audit objective                                         审计目标，审计目的 s|XWw<S a  
audit of financial statements                      会计报表审计，财务报表审计 zOSUYn  
audit opinion                                     审计意见 p: z][I  
audit period                                      被审计期间，被审计年度 ly34aD/p~,  
audit plan                                          审计计划 .^=I&X/P  
audit planning                                    编制审计计划，制定审计计划，审计计划 #'KM$l,P  
audit planning stage                                  审计计划阶段 @ntwdv;  
audit procedure                                审计程序 R2~y<^.V`Y  
audit programme                               审计程序表，具体审计计划 IxUj(l1Fm  
audit report                                       审计报告 Pf4zjc  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 /dg?6XT/  
audit report with a qualified opinion                 有保留意见的审计报告 Peph..8Z  
audit report with an adverse opinion                否定意见的审计报告 fgL"\d}  
audit report with dual dates                      双重日期审计报告 \i,H1a  
audit reporting stage                                 审计报告阶段 )!rD&l$tE  
audit responsibility                                   审计责任 tx[;& ;  
audit results                                      审计结果 ?,riwDI 2  
audit risk                                          审计风险 *LBF+L^C%  
audit sampling                                          审计抽样 )?ra
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audit sampling techniques                         审计抽样方法，审计抽样技术 +~G:z|k  
audit strategies                                  审计策略 \ ;'#8  
audit summary                                         审计总结，审计小结 U3B&3K} ~  
audit team                                         审计小组 T2]8w1l&K  
audit test                                    审计测试 w{T$3F`@9  
audit trail                                          审计轨迹 3,G|oR{D  
audit work                                        审计工作 NVkYm+J#  
audit working paper                                 审计工作底稿 Lc
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audited financial statement                        审计会计报表，已审计财务报表 [ >GblL  
Auditing Guidelines (the～)                      审计规范指南 |=:@<0.'  
auditing standards                             审计准则 rz|Sjtq  
audit-oriented working paper                          (审计)业务类工作底稿 X4:84  
authorisation                                     授权 viU}  
authorisation of transaction                       交易的授权 um$U3'0e  
availability                                         可获得性 N)H+Ng[  
B XN t` 4$L  
balance                                      余额；差额；平衡 S6bYd`  
balance sheet                                    资产负债表 x1wD`r  
bank                                                 银行 sdCG}..`  
bank account                                    银行账户，银行户头 "Y^Fn,c  
bank statement                                 银行对账单 R h6CV  
barter transaction                              易货交易，以物换物交易 X$ul=iBs  
basis of audit                                    审计依据 J|U~W kW  
basis of preparation                                (会计报表的)编制基础 L T`T~|pz  
book of account                               账目，账簿 mp sX4  
borrowing                                         借款，贷款，借债 GNmP_N  
branch                                              分支，分支机构，分店 AX+]Z$  
brought forward                                (账户余额等的)承上年，承上期，承上页 +|S)Mm8-  
budget                                              预算 7lF;(l^Z>}  
building                                      建筑物；大楼 7ZAxhFC  
business conditions                                  业务情况，经营情况 rr`_\ut  
business licence                               (企业等的)营业执照 }vB{6E+h/w  
business relation                                业务关系 Yy/,I]F  
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