[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 i{m
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ability to continue as a going concern               持续经营能力 6YU ,>KP  
acceptability                                     可接受性，可接受程度 nQQHm6N
 
acceptable level of detection risk                     检查风险的可接受水平 (m
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acceptance of engagement                       接受委托 FBwG3x  
accepting the engagement for the first time              首次接受委托 fD@d
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access to asset                                         对资产的接触 h&K$(}X  
according to                                     根据，依据，依照 #&T O(bk  
account balance                                账户余额 C W#:'  
account for                                       对……进行会计处理，核算；解释 CPZ,sWg5  
accounting                                        会计，会计学 kf>3T@  
accounting advisory serve                        会计咨询服务 "LlQl3"=  
accounting firm                                 会计师事务所 P!Fykg  
accounting information                      会计信息，会计资料 e4Nd  
accounting period                             会计期间 G+N1#0,q  
accounting policies                                   会计政策 VOD-< "|  
accounting professional bodies                 会计职业组织，会计职业团体 )1!<<;@0  
accounting records                                   会计记录 n4!RGq.}  
accounting responsibility                           会计责任 FbroI>"e  
accounting service                             会计服务 \_O#M   
accounting standards                                会计准则 tkZUjQIX  
Accounting Standards for Business Enterprises       企业会计准则 5@ +?{Cl  
accounting system                             会计系统 Z@1kx3Wx$  
accounting treatment                                会计处理 !b_(|~7Lc  
accuracy                                    准确性，精确性 aC`>~uX##V  
additional audit procedures                      追加审计程序 W]/J]O6  
addressee                                         收件人，收信人 Wz.iDRFl  
Administration of State-owned Assets  (the～)     国有资产管理局 /V09Na,N  
administrative laws and regulations                 行政法规 >BO$tbU5b  
adverse impact                                 不利影响，负面影响 rlR!Tc>  
adverse opinion                                反对意见 *VhEl7  
advisory group                                  咨询组，顾问组 Y f!Oo  
agency fee                                        代理费，代理费用 xjr4')h  
aggregate                                          总计，合计为……  "x9yb0  
alternation of document and record                 变造文件和记录 by'KJxl[  
alternative audit procedures                      替代审计程序，备选审计程序 s s% ,  
amend                                              修改，修订 cy.r/Z}  
amortisation                                      摊销 KGM__ZO.  
analytical capacity                             分析能力 0zNbux_  
analytical procedures                               分析性程序 2|^@=.4\  
annual financial statements                        年度会计报表，年度财务报表 4*qBu}(  
appendix                                          附录，附表 =tD*,2]  
applicable                                         适用的 FA*$ dwp  
applicable laws and regulations                 适用的法规 JrOxnxd^  
application systems                                  应用系统 LH2B*8=^2  
apply consistently                              一贯地执行，一贯地实施 p
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appropriate                                       适当的，合适的； "W"^0To  
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appropriate authorization                          适当的授权 3
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appropriateness of audit evidence                    审计证据的适当性 SPE)db3  
approval                                    批准，核准 <z
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assertion                                    (会计报表上的)认定；确认 ={;pg(  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 I;NW!"pU  
asset                                                 资产，财产 ,:PMS8pS  
asset restructuring                             资产重组 q  
assignment of duties                                 职责的划分 l SdA7  
assistant                                     助理，助理人员 nC p/.]Y*  
associated company                                 联属公司，联营公司 q~ aFV<Q  
association                                        联合，结合；协会，社团 nRc\!4  
assumption                                       假设，假定 X3G593ts  
at a given date                                         在某一特定时日 S?b&4\:  
attestation                                         鉴证，公证 eZOR{|z  
attestation service                             鉴证服务 4&cQW)  
audit adjustment                                审计调整 ?Vd~  
audit areas                                        审计领域 %3qjgyLZ|  
audit conclusion                                审计结论 nDdY~f.B  
audit effectiveness                             审计效果 je^VJ&ac  
audit efficiency                                  审计效率 C zJ-tEO  
audit engagement letter                      审计业务约定书 5zBA]1PY  
audit evidence                                          审计证据 F2}Fuupb.  
audit fee                                    审计费 ?@4Mt2Z\  
audit files                                          审计档案 :Q DkaA  
audit findings                                     审计中发现的事项 7FoX)54"  
audit implementation stage                        审计实施阶段 ^(^P#EEG  
audit mark                                        审计标识 %TQ4ZFD3  
audit materiality                                 审计重要性 + )Qu,%2   
audit method                                     审计方法 S'34](9n6  
audit objective                                         审计目标，审计目的 `.J)Z=o  
audit of financial statements                      会计报表审计，财务报表审计 g7]S  
audit opinion                                     审计意见 V\zcv@  
audit period                                      被审计期间，被审计年度 K+vD&Z^  
audit plan                                          审计计划 b5)^g+8)w  
audit planning                                    编制审计计划，制定审计计划，审计计划 >`UqS`YQK  
audit planning stage                                  审计计划阶段 e2c'Wab  
audit procedure                                审计程序 aInt[D(  
audit programme                               审计程序表，具体审计计划 AVQcD`V3B  
audit report                                       审计报告 a%Q`R;W  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 =h4uN,  
audit report with a qualified opinion                 有保留意见的审计报告 2*V%S/cck  
audit report with an adverse opinion                否定意见的审计报告 s 1M-(d Q  
audit report with dual dates                      双重日期审计报告 ,nYa+
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audit reporting stage                                 审计报告阶段 ]Ik~TW&  
audit responsibility                                   审计责任 > Hv9Xz  
audit results                                      审计结果 gGvL6Fu  
audit risk                                          审计风险 ^$P_B-C N  
audit sampling                                          审计抽样 N9M}H#  
audit sampling techniques                         审计抽样方法，审计抽样技术 S|tA%2z  
audit strategies                                  审计策略 A^,ul>!  
audit summary                                         审计总结，审计小结 \;Q(o$5<  
audit team                                         审计小组 .5; JnJI  
audit test                                    审计测试  Culv/  
audit trail                                          审计轨迹 LmJjO:W}^y  
audit work                                        审计工作 tRU/[?!  
audit working paper                                 审计工作底稿 $V3If  
audited financial statement                        审计会计报表，已审计财务报表 A[m?^vk q  
Auditing Guidelines (the～)                      审计规范指南 NxnRQS  
auditing standards                             审计准则 e*T^:2oRl  
audit-oriented working paper                          (审计)业务类工作底稿 v];YC6shx  
authorisation                                     授权 ?VotIruR  
authorisation of transaction                       交易的授权 _DSDY$Ec  
availability                                         可获得性 'Grej8  
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balance                                      余额；差额；平衡 +!u9_?Tp  
balance sheet                                    资产负债表 x} =,'Ko}3  
bank                                                 银行 _qPKdGoM  
bank account                                    银行账户，银行户头 7fypUQ:y  
bank statement                                 银行对账单 9<rs3 84  
barter transaction                              易货交易，以物换物交易 W]Xwt'ABz  
basis of audit                                    审计依据 /95z1e  
basis of preparation                                (会计报表的)编制基础 @Pc7$qD%  
book of account                               账目，账簿 -%J9!(  
borrowing                                         借款，贷款，借债 q'S[TFMNE  
branch                                              分支，分支机构，分店 UucX1%  
brought forward                                (账户余额等的)承上年，承上期，承上页 eMdP4<u  
budget                                              预算 vX>{1`e{S  
building                                      建筑物；大楼 RDSC@3%  
business conditions                                  业务情况，经营情况 iuWUr?`\  
business licence                               (企业等的)营业执照 k 76<CX  
business relation                                业务关系 xT&/xZLT  
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