[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 8:f(PN  
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审计词汇英汉对照 Q8_d]V=X:  
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ability to continue as a going concern               持续经营能力 y0xte&  
acceptability                                     可接受性，可接受程度 ^Kn}{m/3Y  
acceptable level of detection risk                     检查风险的可接受水平 o.,hCg)X  
acceptance of engagement                       接受委托 +U[A.^t  
accepting the engagement for the first time              首次接受委托 ujaaO6oZ7  
access to asset                                         对资产的接触
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according to                                     根据，依据，依照 IMj{n.y4  
account balance                                账户余额 hT< v8  
account for                                       对……进行会计处理，核算；解释 w0pH|$"/P  
accounting                                        会计，会计学 K#>B'>A\  
accounting advisory serve                        会计咨询服务 +S$x}b'5q  
accounting firm                                 会计师事务所 dI`b AP;\  
accounting information                      会计信息，会计资料 Hg]r5Fe/c  
accounting period                             会计期间 cG.4%Va@s_  
accounting policies                                   会计政策 *cf#:5Nl  
accounting professional bodies                 会计职业组织，会计职业团体 _o;alt  
accounting records                                   会计记录 L9T|*?||  
accounting responsibility                           会计责任 ,+WDa%R  
accounting service                             会计服务 4oJ0,u  
accounting standards                                会计准则 `U(FdT  
Accounting Standards for Business Enterprises       企业会计准则 bYiaJ  
accounting system                             会计系统 biQDupTz  
accounting treatment                                会计处理 \j4TDCs_[  
accuracy                                    准确性，精确性 Ls( &.  
additional audit procedures                      追加审计程序 J=  T!  
addressee                                         收件人，收信人 cY5h6+
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Administration of State-owned Assets  (the～)     国有资产管理局 y:mXv<g  
administrative laws and regulations                 行政法规 zhS\|tI  
adverse impact                                 不利影响，负面影响 'Je;3"@  
adverse opinion                                反对意见 rAgb<D@,H  
advisory group                                  咨询组，顾问组 >mz<=n  
agency fee                                        代理费，代理费用 l2i[wc"9  
aggregate                                          总计，合计为…… Z<`QDBN"4  
alternation of document and record                 变造文件和记录 opd^|xx0  
alternative audit procedures                      替代审计程序，备选审计程序 ,#nyEE  
amend                                              修改，修订 Vf0m7BJc3  
amortisation                                      摊销  eGjEO&$  
analytical capacity                             分析能力 L^dF )y?  
analytical procedures                               分析性程序 QN":Qk(,q  
annual financial statements                        年度会计报表，年度财务报表 dW6sA65<Y  
appendix                                          附录，附表 i! (u4wTFF  
applicable                                         适用的 qeypa!  
applicable laws and regulations                 适用的法规 29:] cL(5  
application systems                                  应用系统 .^eajb`:  
apply consistently                              一贯地执行，一贯地实施 nw f(`=TC  
appropriate                                       适当的，合适的； XsEDI?p2  
征用，挪用 *y0TtEd;  
appropriate authorization                          适当的授权 idEhxvAo  
appropriateness of audit evidence                    审计证据的适当性 |Y4c+6@_  
approval                                    批准，核准 vo iWf?X  
assertion                                    (会计报表上的)认定；确认 EjrK.|I0  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平  _->d41  
asset                                                 资产，财产 tw,uV)xm  
asset restructuring                             资产重组 \<TWy&2&  
assignment of duties                                 职责的划分 qf;x~1efC4  
assistant                                     助理，助理人员 PY[nnoF"|  
associated company                                 联属公司，联营公司 ;ry~x:7L7  
association                                        联合，结合；协会，社团 ^ ?}-x  
assumption                                       假设，假定 -V7dSi  
at a given date                                         在某一特定时日 ZwM(H[iqL  
attestation                                         鉴证，公证  HQX.oW  
attestation service                             鉴证服务 MaN6bM  
audit adjustment                                审计调整 &sJ-&7YZ  
audit areas                                        审计领域 .kcyw>T`I  
audit conclusion                                审计结论 )\Am:?RH;  
audit effectiveness                             审计效果 T,r?% G{XE  
audit efficiency                                  审计效率 ]jjHIFX  
audit engagement letter                      审计业务约定书 3?5JY;}h>"  
audit evidence                                          审计证据 A` 71LV%  
audit fee                                    审计费 t^ Ge"  
audit files                                          审计档案 #x*\dL  
audit findings                                     审计中发现的事项 TophV}@B`  
audit implementation stage                        审计实施阶段 Ym%XCl  
audit mark                                        审计标识 SMonJ;Y  
audit materiality                                 审计重要性 !y+uQ_IS@  
audit method                                     审计方法 u:.w/k%+  
audit objective                                         审计目标，审计目的 ia@ |+r  
audit of financial statements                      会计报表审计，财务报表审计 5:|9pe)  
audit opinion                                     审计意见 R#HVrzOO|T  
audit period                                      被审计期间，被审计年度 2DUY4Ti  
audit plan                                          审计计划 AO, o|,#4F  
audit planning                                    编制审计计划，制定审计计划，审计计划 Wz%H?m:g#  
audit planning stage                                  审计计划阶段 ZmI0|r}QbY  
audit procedure                                审计程序 $7"
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audit programme                               审计程序表，具体审计计划 6%it`A8}  
audit report                                       审计报告 rtNYX=P  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 Fs"i fn0  
audit report with a qualified opinion                 有保留意见的审计报告 0CO@@`~4  
audit report with an adverse opinion                否定意见的审计报告 `R;i1/  
audit report with dual dates                      双重日期审计报告 ?8N^jjG  
audit reporting stage                                 审计报告阶段 bFjH*~ P  
audit responsibility                                   审计责任 #/_{(P  
audit results                                      审计结果 ~[%_]/#&%z  
audit risk                                          审计风险 1*" 7q9x  
audit sampling                                          审计抽样 FQJiLb._Z  
audit sampling techniques                         审计抽样方法，审计抽样技术 Fei5'  
audit strategies                                  审计策略 _V4O#;%?  
audit summary                                         审计总结，审计小结 7HkFDI()1  
audit team                                         审计小组 d P?prT  
audit test                                    审计测试 58XZ]Mc0  
audit trail                                          审计轨迹 P0yDL:X[  
audit work                                        审计工作 6@TU9AZS`  
audit working paper                                 审计工作底稿 GF6o  
audited financial statement                        审计会计报表，已审计财务报表 u?"="-^  
Auditing Guidelines (the～)                      审计规范指南 $TfB72  
auditing standards                             审计准则 rRg,{:;A  
audit-oriented working paper                          (审计)业务类工作底稿 -w*fS,O  
authorisation                                     授权 D6Au)1y=&  
authorisation of transaction                       交易的授权 fGb}V'x}r  
availability                                         可获得性 rCwE$5 b  
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balance                                      余额；差额；平衡 <Y."()}GeH  
balance sheet                                    资产负债表 k:I,$"y4  
bank                                                 银行 eT+i&  
bank account                                    银行账户，银行户头 ?h6|N%U'  
bank statement                                 银行对账单 0KnL{Cj   
barter transaction                              易货交易，以物换物交易 2HtsSS#0Q  
basis of audit                                    审计依据 9v_s_QkL2  
basis of preparation                                (会计报表的)编制基础 <Xl#}6II  
book of account                               账目，账簿 VE-l6@`  
borrowing                                         借款，贷款，借债 yfK}1mx)j  
branch                                              分支，分支机构，分店 (I BT|
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brought forward                                (账户余额等的)承上年，承上期，承上页 OL>)SJj5  
budget                                              预算 M#; ks9  
building                                      建筑物；大楼 I<O$);DV'  
business conditions                                  业务情况，经营情况 8'u9R~})
 
business licence                               (企业等的)营业执照 wn.~Dx  
business relation                                业务关系 W?5')  
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