[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 -Oc  
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审计词汇英汉对照 xX2/uxi8  
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ability to continue as a going concern               持续经营能力 OiMr,  
acceptability                                     可接受性，可接受程度 a3[lZPQe  
acceptable level of detection risk                     检查风险的可接受水平 y_N h5  
acceptance of engagement                       接受委托 wxo{gBq  
accepting the engagement for the first time              首次接受委托 %pr}Xs(-f  
access to asset                                         对资产的接触 L QA6iZBP  
according to                                     根据，依据，依照 3B[u2o>  
account balance                                账户余额 ,ko0XQBl  
account for                                       对……进行会计处理，核算；解释 1c}LX.9K  
accounting                                        会计，会计学 zc%HBZ3p  
accounting advisory serve                        会计咨询服务 jinXK  
accounting firm                                 会计师事务所 &Vmx<w  
accounting information                      会计信息，会计资料 C?lZu\L  
accounting period                             会计期间 H(F9&6}  
accounting policies                                   会计政策 2, r{z J8  
accounting professional bodies                 会计职业组织，会计职业团体 O(YvE  
accounting records                                   会计记录 W3-g]#\?  
accounting responsibility                           会计责任 yu@u0vlc  
accounting service                             会计服务 ^<QF*!  
accounting standards                                会计准则 Ej/P:nB  
Accounting Standards for Business Enterprises       企业会计准则 H4JwgQ  
accounting system                             会计系统 "c0Nv8_G  
accounting treatment                                会计处理 @8'LI8 \/  
accuracy                                    准确性，精确性 8VR! Y0`e  
additional audit procedures                      追加审计程序 K8g9IZ*lT  
addressee                                         收件人，收信人 x]<0Kq9K  
Administration of State-owned Assets  (the～)     国有资产管理局 OA{PKC  
administrative laws and regulations                 行政法规 LQ.0"6oj  
adverse impact                                 不利影响，负面影响 ^fxS=Qs+  
adverse opinion                                反对意见 <+)B8I^  
advisory group                                  咨询组，顾问组 R:t  
agency fee                                        代理费，代理费用 'w~e>$WI  
aggregate                                          总计，合计为…… Ur2)];WZ  
alternation of document and record                 变造文件和记录 C#D8 E.W  
alternative audit procedures                      替代审计程序，备选审计程序 >19j_[n@VC  
amend                                              修改，修订 YTYCv7  
amortisation                                      摊销 \s">trXwX  
analytical capacity                             分析能力 <Z\j#p:  
analytical procedures                               分析性程序 *d$r`.9j  
annual financial statements                        年度会计报表，年度财务报表 &Y|AX2KUC  
appendix                                          附录，附表 jv'q:uA^  
applicable                                         适用的 `beU2N  
applicable laws and regulations                 适用的法规 $>!tpJw  
application systems                                  应用系统 <CY<-H  
apply consistently                              一贯地执行，一贯地实施 p-,(P+Np  
appropriate                                       适当的，合适的； rWD*DmY@"  
征用，挪用  H=(Zx  
appropriate authorization                          适当的授权 =
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appropriateness of audit evidence                    审计证据的适当性 Swn om?t  
approval                                    批准，核准 7)37AKw  
assertion                                    (会计报表上的)认定；确认 #x[3@zP.  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 F=r`'\JV[  
asset                                                 资产，财产 TOXZl3s5#  
asset restructuring                             资产重组 Xhm)K3RA*T  
assignment of duties                                 职责的划分 +DA,|~k_  
assistant                                     助理，助理人员 ( t59SY  
associated company                                 联属公司，联营公司 T@\%h8@~]  
association                                        联合，结合；协会，社团 gWpG-RL0  
assumption                                       假设，假定 UZb!tO2  
at a given date                                         在某一特定时日 ".Sa[A;~  
attestation                                         鉴证，公证 2r>I,T
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attestation service                             鉴证服务 9,G94.da  
audit adjustment                                审计调整 JWo).  
audit areas                                        审计领域 !+Us)'L  
audit conclusion                                审计结论 +W[NgUrGJ  
audit effectiveness                             审计效果 N4[^!}4  
audit efficiency                                  审计效率 LGPPyKNx  
audit engagement letter                      审计业务约定书 fi;0
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audit evidence                                          审计证据 NB?y/v  
audit fee                                    审计费 <n{-&;>  
audit files                                          审计档案  D/]  
audit findings                                     审计中发现的事项 4+'d">+|  
audit implementation stage                        审计实施阶段 Q]<6i  
audit mark                                        审计标识 wTkcR^  
audit materiality                                 审计重要性 !J-oGs\ u  
audit method                                     审计方法 hz*H,E!>  
audit objective                                         审计目标，审计目的 $61j_;WF`  
audit of financial statements                      会计报表审计，财务报表审计 G+zIh}9  
audit opinion                                     审计意见 uhO-0H  
audit period                                      被审计期间，被审计年度 ?QG?F9?  
audit plan                                          审计计划 1_0\_|  
audit planning                                    编制审计计划，制定审计计划，审计计划 Ft^+P*  
audit planning stage                                  审计计划阶段 3KN>t)A#  
audit procedure                                审计程序 &JHqUVs^  
audit programme                               审计程序表，具体审计计划 ;
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audit report                                       审计报告 `;\~$^sj}  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 8lfKlXR78  
audit report with a qualified opinion                 有保留意见的审计报告 8xQjJ  
audit report with an adverse opinion                否定意见的审计报告 YCnKX<Wv  
audit report with dual dates                      双重日期审计报告 Gn}^BJN  
audit reporting stage                                 审计报告阶段 AxZaV;%*  
audit responsibility                                   审计责任 N,~"8YSo  
audit results                                      审计结果 =%ZR0cWPoI  
audit risk                                          审计风险 [[gfR'79{  
audit sampling                                          审计抽样 SvN2}]Kh  
audit sampling techniques                         审计抽样方法，审计抽样技术 WpPI6bd  
audit strategies                                  审计策略 !j-JMa?  
audit summary                                         审计总结，审计小结 .BjnV%l7Id  
audit team                                         审计小组 fZF.eRP'  
audit test                                    审计测试 TU}./b@F  
audit trail                                          审计轨迹 1./iF>*A  
audit work                                        审计工作 &=`6- J  
audit working paper                                 审计工作底稿 Fooa~C"  
audited financial statement                        审计会计报表，已审计财务报表 !y syb  
Auditing Guidelines (the～)                      审计规范指南 m?_@.O@]  
auditing standards                             审计准则 IM$I=5ye  
audit-oriented working paper                          (审计)业务类工作底稿 0|D l/
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authorisation                                     授权  3JcI}w  
authorisation of transaction                       交易的授权 UgA
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availability                                         可获得性 C:$pAE(  
B DX#_0-o  
balance                                      余额；差额；平衡 !:|[?M.`  
balance sheet                                    资产负债表 (3fU2{sm  
bank                                                 银行 Aa`'g0wmc  
bank account                                    银行账户，银行户头 &RbT&  
bank statement                                 银行对账单 *^t7?f[  
barter transaction                              易货交易，以物换物交易 C8bv%9  
basis of audit                                    审计依据 >S=,ype~G  
basis of preparation                                (会计报表的)编制基础 a-Ef$(i_  
book of account                               账目，账簿 n9N'}z  
borrowing                                         借款，贷款，借债 vB;$AFh{  
branch                                              分支，分支机构，分店 rN5;W  
brought forward                                (账户余额等的)承上年，承上期，承上页 6>
Ca
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budget                                              预算 9o|#R&0  
building                                      建筑物；大楼 kFo&!  
business conditions                                  业务情况，经营情况 ?=a,  
business licence                               (企业等的)营业执照 PP_fTacX  
business relation                                业务关系 -|x YT+?%  
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