[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 7)au#K6  
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审计词汇英汉对照 QjwCY=PK!  
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ability to continue as a going concern               持续经营能力 *gXm&/2*  
acceptability                                     可接受性，可接受程度 ~b{j`T  
acceptable level of detection risk                     检查风险的可接受水平 ,
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acceptance of engagement                       接受委托 -qRO}EF  
accepting the engagement for the first time              首次接受委托 \R
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access to asset                                         对资产的接触 EAjo>GLI  
according to                                     根据，依据，依照 L\UM12  
account balance                                账户余额 y2Z1B2E%f  
account for                                       对……进行会计处理，核算；解释 ]j?Kn$nv*S  
accounting                                        会计，会计学 VR0#"  
accounting advisory serve                        会计咨询服务 j\8'P9~%  
accounting firm                                 会计师事务所 _a= f.I  
accounting information                      会计信息，会计资料 MOW {g\{ \  
accounting period                             会计期间 ._z[T@!9  
accounting policies                                   会计政策 oJTsrc_-  
accounting professional bodies                 会计职业组织，会计职业团体 },
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accounting records                                   会计记录 }\/f~?tEh  
accounting responsibility                           会计责任 '$n#~/#}  
accounting service                             会计服务 A?829<  
accounting standards                                会计准则 1 +'HKT}  
Accounting Standards for Business Enterprises       企业会计准则 8RR6f98FF  
accounting system                             会计系统 iP~dH/B|v  
accounting treatment                                会计处理 0,`$
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accuracy                                    准确性，精确性 C\dlQQ  
additional audit procedures                      追加审计程序 rfNt  
addressee                                         收件人，收信人
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Administration of State-owned Assets  (the～)     国有资产管理局 JP<Z3 A2q  
administrative laws and regulations                 行政法规 q<cpU'-#  
adverse impact                                 不利影响，负面影响 >h m<$3  
adverse opinion                                反对意见 lCyp&b#(L  
advisory group                                  咨询组，顾问组 &Wup 7  
agency fee                                        代理费，代理费用 W=~H_L?/  
aggregate                                          总计，合计为…… lC i_G3C  
alternation of document and record                 变造文件和记录 bz? *#S  
alternative audit procedures                      替代审计程序，备选审计程序 oos35xV.  
amend                                              修改，修订 h&6x.ps@  
amortisation                                      摊销 LvNk:99:<  
analytical capacity                             分析能力 {L8(5  
analytical procedures                               分析性程序 dj76YK  
annual financial statements                        年度会计报表，年度财务报表 ico(4KSk  
appendix                                          附录，附表 BDg6ZI<n  
applicable                                         适用的 :I}_  
applicable laws and regulations                 适用的法规 4&/-xg87(  
application systems                                  应用系统 BE}qw
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apply consistently                              一贯地执行，一贯地实施 1v&!`^G99j  
appropriate                                       适当的，合适的； U)p P^:|  
征用，挪用 d0 tN73(  
appropriate authorization                          适当的授权 `
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appropriateness of audit evidence                    审计证据的适当性 2aN  
approval                                    批准，核准 -~h2^Oez  
assertion                                    (会计报表上的)认定；确认 G?/1 F1  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 GJqSN i}  
asset                                                 资产，财产 :LFwJ  
asset restructuring                             资产重组 )N2yhdcqI  
assignment of duties                                 职责的划分 AsM""x1Ix  
assistant                                     助理，助理人员 -K/' }I  
associated company                                 联属公司，联营公司 m-a_<xo  
association                                        联合，结合；协会，社团 %;PPu$8K9  
assumption                                       假设，假定 um&e.V)N  
at a given date                                         在某一特定时日 .{-8gAh  
attestation                                         鉴证，公证 $hO8 S=  
attestation service                             鉴证服务  ]IJ.}  
audit adjustment                                审计调整 /7h%sCX  
audit areas                                        审计领域 FO}4~_
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audit conclusion                                审计结论 k 9Kv  
audit effectiveness                             审计效果 N[Arw
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audit efficiency                                  审计效率 (w% hz']  
audit engagement letter                      审计业务约定书 ~eL7=G@{  
audit evidence                                          审计证据 tO?*x/XC{  
audit fee                                    审计费 'eqvK|Uj:  
audit files                                          审计档案 sa+:c{  
audit findings                                     审计中发现的事项 xMhR;lKY  
audit implementation stage                        审计实施阶段 #D+Fq^="P  
audit mark                                        审计标识 =W !m`  
audit materiality                                 审计重要性 ASy7")5  
audit method                                     审计方法 4[.- a&!}  
audit objective                                         审计目标，审计目的 rf1nC$ Sop  
audit of financial statements                      会计报表审计，财务报表审计 7!JoP?!  
audit opinion                                     审计意见 :eQxdi'  
audit period                                      被审计期间，被审计年度 60AX2-sdJ,  
audit plan                                          审计计划 kC9A  
audit planning                                    编制审计计划，制定审计计划，审计计划 8gBqur{  
audit planning stage                                  审计计划阶段 T:.J9  
audit procedure                                审计程序 %v~j10e  
audit programme                               审计程序表，具体审计计划 5'V'~Q%  
audit report                                       审计报告 x'JfRz  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 on&N=TN  
audit report with a qualified opinion                 有保留意见的审计报告 Gh|1%g"gm  
audit report with an adverse opinion                否定意见的审计报告 6nGDoW#  
audit report with dual dates                      双重日期审计报告 F<-Pbtw  
audit reporting stage                                 审计报告阶段 )_2!1  
audit responsibility                                   审计责任 6o A0a\G'  
audit results                                      审计结果 9fl !CG  
audit risk                                          审计风险 YBS]JCO  
audit sampling                                          审计抽样 1<59)RiO>  
audit sampling techniques                         审计抽样方法，审计抽样技术 &|E2L1  
audit strategies                                  审计策略 " 31C 8  
audit summary                                         审计总结，审计小结 #2HygS  
audit team                                         审计小组 'T|.<u@~  
audit test                                    审计测试 <"[}8  
audit trail                                          审计轨迹 S-f3rL[?  
audit work                                        审计工作 H V  
audit working paper                                 审计工作底稿 dnIBAe  
audited financial statement                        审计会计报表，已审计财务报表 )If[pw@j  
Auditing Guidelines (the～)                      审计规范指南 'pm2C6AC  
auditing standards                             审计准则 LK:|~UV?  
audit-oriented working paper                          (审计)业务类工作底稿 dEe/\i'r9  
authorisation                                     授权 4a2&kIn  
authorisation of transaction                       交易的授权 J$WIF&*0@  
availability                                         可获得性 acGmRP9g  
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balance                                      余额；差额；平衡 /{kyjf[o&*  
balance sheet                                    资产负债表 HZK0Ldf  
bank                                                 银行 ([9h.M6v  
bank account                                    银行账户，银行户头 nM0nQ{6  
bank statement                                 银行对账单 =v;-{oN!  
barter transaction                              易货交易，以物换物交易 HWefuj  
basis of audit                                    审计依据 Bgs~1E@8V  
basis of preparation                                (会计报表的)编制基础 dU&.gFw1  
book of account                               账目，账簿 m1[QD26  
borrowing                                         借款，贷款，借债 )7i?8XiSZF  
branch                                              分支，分支机构，分店 dl":?D4H  
brought forward                                (账户余额等的)承上年，承上期，承上页 R<U?)8g,h~  
budget                                              预算 'Yd%Tb|*  
building                                      建筑物；大楼 Y\%}VD2k  
business conditions                                  业务情况，经营情况 ~hxB Pn."  
business licence                               (企业等的)营业执照 EhD|\WLx!  
business relation                                业务关系 /t9w%Y  
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