[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 JOgmF_(>Z  
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审计词汇英汉对照 T:'+6  
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ability to continue as a going concern               持续经营能力 lk~dgky@  
acceptability                                     可接受性，可接受程度 |WUA1g  
acceptable level of detection risk                     检查风险的可接受水平 2}|vWKej{  
acceptance of engagement                       接受委托 B*BHF95!  
accepting the engagement for the first time              首次接受委托 o:f|zf> i<  
access to asset                                         对资产的接触 :(RL8  
according to                                     根据，依据，依照 FcY$k%;'Q  
account balance                                账户余额 d)9PEt
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account for                                       对……进行会计处理，核算；解释 d^_itC;-,  
accounting                                        会计，会计学 P$F#,Cn  
accounting advisory serve                        会计咨询服务 - Ra\^uz  
accounting firm                                 会计师事务所 .0KOnLdK  
accounting information                      会计信息，会计资料 h#;?9DP  
accounting period                             会计期间 AV9:O{  
accounting policies                                   会计政策 B\NcCp`5  
accounting professional bodies                 会计职业组织，会计职业团体 Jn60i6/  
accounting records                                   会计记录 ,&4zKm  
accounting responsibility                           会计责任 ul}
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accounting service                             会计服务 vr<)Ay  
accounting standards                                会计准则 bQ i<0|S  
Accounting Standards for Business Enterprises       企业会计准则 +-'`Q Ae  
accounting system                             会计系统 ;q'DGzh  
accounting treatment                                会计处理 rg"TJ"Q-  
accuracy                                    准确性，精确性 =CGD ~p`  
additional audit procedures                      追加审计程序 EOofa6f&l  
addressee                                         收件人，收信人 9k*^\@\\x  
Administration of State-owned Assets  (the～)     国有资产管理局 `g2&{)3k  
administrative laws and regulations                 行政法规 u;QH8LK  
adverse impact                                 不利影响，负面影响 z`;&bg\8  
adverse opinion                                反对意见 `s#sE.= o  
advisory group                                  咨询组，顾问组 \;'_|bu3.  
agency fee                                        代理费，代理费用 Cd$dnHVh  
aggregate                                          总计，合计为…… Cb azwq  
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 KC#kss  
amend                                              修改，修订 !7ph,/P$7  
amortisation                                      摊销 6zELe.tq  
analytical capacity                             分析能力 Dg1kbO=2  
analytical procedures                               分析性程序 c&0;wgieg  
annual financial statements                        年度会计报表，年度财务报表 0@JilGk1u  
appendix                                          附录，附表 PjiNu.>2(  
applicable                                         适用的 ;*n_N!v  
applicable laws and regulations                 适用的法规 Sa(yjF1  
application systems                                  应用系统 C+ZQB)gn  
apply consistently                              一贯地执行，一贯地实施 7AS.)Q#=x  
appropriate                                       适当的，合适的； Xv`2hf  
征用，挪用 dxk;@Tz  
appropriate authorization                          适当的授权 hwEZj`9  
appropriateness of audit evidence                    审计证据的适当性 ecM4]U  
approval                                    批准，核准 TW'E99wG  
assertion                                    (会计报表上的)认定；确认 +e&m#d  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 CM+F7#T?n  
asset                                                 资产，财产 Mb2:'u[  
asset restructuring                             资产重组 ^aGZJiyJ  
assignment of duties                                 职责的划分 byEvc[/>Ys  
assistant                                     助理，助理人员 OHx ,*
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associated company                                 联属公司，联营公司 >DPds~k  
association                                        联合，结合；协会，社团 '-$))A
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assumption                                       假设，假定 GhSL%y  
at a given date                                         在某一特定时日  muK'h`  
attestation                                         鉴证，公证 3ybK6!g`[  
attestation service                             鉴证服务 z }FiU
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audit adjustment                                审计调整 u=_b
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audit areas                                        审计领域 2GHXn:V  
audit conclusion                                审计结论 &/J.0d-*``  
audit effectiveness                             审计效果 9~LpO>-  
audit efficiency                                  审计效率 *u:;:W&5y  
audit engagement letter                      审计业务约定书 J3]qg.B%z  
audit evidence                                          审计证据 ^KaqvG$ed  
audit fee                                    审计费 vkDZv@  
audit files                                          审计档案 X|lElN  
audit findings                                     审计中发现的事项 l044c,AW(  
audit implementation stage                        审计实施阶段 = ]dz1~/  
audit mark                                        审计标识 tdMP,0u  
audit materiality                                 审计重要性 se^NQ=  
audit method                                     审计方法 {ar5c&<  
audit objective                                         审计目标，审计目的 7eaA]y~H  
audit of financial statements                      会计报表审计，财务报表审计 qK9L+i  
audit opinion                                     审计意见 a2(D!_dZR  
audit period                                      被审计期间，被审计年度 WI*^+E&=*  
audit plan                                          审计计划 glOqft&>`  
audit planning                                    编制审计计划，制定审计计划，审计计划 !q7;{/QM6  
audit planning stage                                  审计计划阶段 X]3l| D  
audit procedure                                审计程序 XwKZv0ub  
audit programme                               审计程序表，具体审计计划 uMiD*6,$<  
audit report                                       审计报告 ^rxfNcU7  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 }"g21-T^  
audit report with a qualified opinion                 有保留意见的审计报告 :Ul'(@  
audit report with an adverse opinion                否定意见的审计报告 <Y}"D Y t  
audit report with dual dates                      双重日期审计报告 Z=e[
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audit reporting stage                                 审计报告阶段
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audit responsibility                                   审计责任 Zh@4_Z9n!  
audit results                                      审计结果 EyKkjEXx_  
audit risk                                          审计风险 rA1zyZlz  
audit sampling                                          审计抽样 Q5`+eQ?_\  
audit sampling techniques                         审计抽样方法，审计抽样技术 :uU]rBMo  
audit strategies                                  审计策略 Tv*1q.MB  
audit summary                                         审计总结，审计小结 :$GL.n-?  
audit team                                         审计小组 #G[ *2h~99  
audit test                                    审计测试 =hOj8;2  
audit trail                                          审计轨迹 .NNcc4+  
audit work                                        审计工作 &dwI8@&  
audit working paper                                 审计工作底稿 [+:mt</HN  
audited financial statement                        审计会计报表，已审计财务报表 ]sm0E@1  
Auditing Guidelines (the～)                      审计规范指南 &8:iB {n  
auditing standards                             审计准则 K8yyxJ  
audit-oriented working paper                          (审计)业务类工作底稿 ;*j6d3E  
authorisation                                     授权 A^= Hu,"
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authorisation of transaction                       交易的授权 W=;(t  
availability                                         可获得性 mhJOR'2  
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balance                                      余额；差额；平衡 Y|x6g(b  
balance sheet                                    资产负债表 YfrTvKX  
bank                                                 银行 *'`3]!A  
bank account                                    银行账户，银行户头 npG+#z  
bank statement                                 银行对账单 FgHB1x4;  
barter transaction                              易货交易，以物换物交易 [# tT o;q  
basis of audit                                    审计依据 @LkW_  
basis of preparation                                (会计报表的)编制基础 %DND&0`  
book of account                               账目，账簿 k?|zIu  
borrowing                                         借款，贷款，借债
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branch                                              分支，分支机构，分店 Vbqm]2o&  
brought forward                                (账户余额等的)承上年，承上期，承上页 @$b+~X)7  
budget                                              预算 2Xj-A\Oh~  
building                                      建筑物；大楼 i
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business conditions                                  业务情况，经营情况 =aCIaL&9Y  
business licence                               (企业等的)营业执照 *~t$k56  
business relation                                业务关系 0-&sJ  
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