[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 P= e3f(M2  
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审计词汇英汉对照 w7.I0)MH  
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ability to continue as a going concern               持续经营能力 l;4},N  
acceptability                                     可接受性，可接受程度 u$7od$&S  
acceptable level of detection risk                     检查风险的可接受水平 k79"xyXX  
acceptance of engagement                       接受委托 ={Bcbj{  
accepting the engagement for the first time              首次接受委托 eOZ0L1JM!  
access to asset                                         对资产的接触 /cPezX  
according to                                     根据，依据，依照 xWY%-CWY.  
account balance                                账户余额 ;\N{z6  
account for                                       对……进行会计处理，核算；解释 LY}9$1G]  
accounting                                        会计，会计学 `0@onDQVc=  
accounting advisory serve                        会计咨询服务 ;a]2hd"6  
accounting firm                                 会计师事务所 JLS|G?#0  
accounting information                      会计信息，会计资料 7J~usF>A  
accounting period                             会计期间 Ap&Bwo 8b  
accounting policies                                   会计政策 3`ov?T(H  
accounting professional bodies                 会计职业组织，会计职业团体 _]SV@q^  
accounting records                                   会计记录 ;\P\0pI50  
accounting responsibility                           会计责任 qpo3b7(N  
accounting service                             会计服务 &|;XLRHP}  
accounting standards                                会计准则 ZzU3j ^  
Accounting Standards for Business Enterprises       企业会计准则 WoP5[.G  
accounting system                             会计系统 7Eo
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accounting treatment                                会计处理 <ID/\Qx`q  
accuracy                                    准确性，精确性 ;^waUJ\Z  
additional audit procedures                      追加审计程序 Zt3"4d4  
addressee                                         收件人，收信人 #0K122oY  
Administration of State-owned Assets  (the～)     国有资产管理局 @dl{.
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administrative laws and regulations                 行政法规 \>Y2I 4x<  
adverse impact                                 不利影响，负面影响 9M3XHj  
adverse opinion                                反对意见 +!dW Q=W  
advisory group                                  咨询组，顾问组 >w,o|  
agency fee                                        代理费，代理费用 xgw[)!g^\  
aggregate                                          总计，合计为…… fi5x0El  
alternation of document and record                 变造文件和记录 D%L}vugxK  
alternative audit procedures                      替代审计程序，备选审计程序 ~j%g?;#*  
amend                                              修改，修订 RR,gC"cTi  
amortisation                                      摊销 H_*;7/&  
analytical capacity                             分析能力 3l
w KV  
analytical procedures                               分析性程序 ,{"%-U#z  
annual financial statements                        年度会计报表，年度财务报表 1P(5+9"s  
appendix                                          附录，附表 PuKT0*_ 7  
applicable                                         适用的 2g>4fZ  
applicable laws and regulations                 适用的法规 LxWnPi ^  
application systems                                  应用系统 ~Z74e>V%  
apply consistently                              一贯地执行，一贯地实施  T 06BrX  
appropriate                                       适当的，合适的； ]njObU)[zr  
征用，挪用 }m!L2iK4qk  
appropriate authorization                          适当的授权 H/qv%!/o  
appropriateness of audit evidence                    审计证据的适当性 ELh`|X  
approval                                    批准，核准 nE$8-*BZ_  
assertion                                    (会计报表上的)认定；确认 WCK;r{p%I  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 drr W?U  
asset                                                 资产，财产 ZCdlTdY   
asset restructuring                             资产重组
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assignment of duties                                 职责的划分 `zD]*i(  
assistant                                     助理，助理人员 {0a (R2nB  
associated company                                 联属公司，联营公司 G/l 28yt  
association                                        联合，结合；协会，社团 Lt\Wz'6Y  
assumption                                       假设，假定 \UBT NY,  
at a given date                                         在某一特定时日 {s]yP_  
attestation                                         鉴证，公证 0)@7$Xhf  
attestation service                             鉴证服务 azEN_oUV  
audit adjustment                                审计调整 ^T(v4'7  
audit areas                                        审计领域 j
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audit conclusion                                审计结论 ii< /!B(  
audit effectiveness                             审计效果 QqpXUyHp[  
audit efficiency                                  审计效率 ]+C;C  
audit engagement letter                      审计业务约定书 /z'fFl^6O  
audit evidence                                          审计证据 BKd03s=  
audit fee                                    审计费 ^oykimYI-  
audit files                                          审计档案 w(>mP9Cb  
audit findings                                     审计中发现的事项 2[^p6s[  
audit implementation stage                        审计实施阶段 XsOz {?G  
audit mark                                        审计标识 n U0  
audit materiality                                 审计重要性 dm;C @.ML  
audit method                                     审计方法 }f/xMp-Y  
audit objective                                         审计目标，审计目的 PWavq?SR  
audit of financial statements                      会计报表审计，财务报表审计 qFqK.u  
audit opinion                                     审计意见 mpsi{%gA  
audit period                                      被审计期间，被审计年度 ?^y!}(  
audit plan                                          审计计划 x {
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audit planning                                    编制审计计划，制定审计计划，审计计划 Z@Tb3N/[  
audit planning stage                                  审计计划阶段 \=3fO(  
audit procedure                                审计程序 >gj%q$@
 
audit programme                               审计程序表，具体审计计划 S,I|8 YE  
audit report                                       审计报告 #CRAQ#:45(  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 &CtWWKS"  
audit report with a qualified opinion                 有保留意见的审计报告 E~[v.3`  
audit report with an adverse opinion                否定意见的审计报告 UKfC!YR2J8  
audit report with dual dates                      双重日期审计报告 Bu%TTbnz_G  
audit reporting stage                                 审计报告阶段 erhxZ|."P  
audit responsibility                                   审计责任 -#TF&-  
audit results                                      审计结果 CLQE@ kF;  
audit risk                                          审计风险 :6N'%LKK  
audit sampling                                          审计抽样 rM|] }M=_V  
audit sampling techniques                         审计抽样方法，审计抽样技术 MQ~OG9.  
audit strategies                                  审计策略 1Tb'f^M$  
audit summary                                         审计总结，审计小结 \J)ffEK
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audit team                                         审计小组 8w 2$H  
audit test                                    审计测试 Ym]Dlz,o  
audit trail                                          审计轨迹 (]Zyk,[  
audit work                                        审计工作 V~9vf*X  
audit working paper                                 审计工作底稿 4`KQ@m  
audited financial statement                        审计会计报表，已审计财务报表 GnCO{"n  
Auditing Guidelines (the～)                      审计规范指南 .aA8'/  
auditing standards                             审计准则 ?PpGBm2f*  
audit-oriented working paper                          (审计)业务类工作底稿 ,JLY oE+  
authorisation                                     授权 |I0O|Zdv  
authorisation of transaction                       交易的授权 1u%e7  
availability                                         可获得性 ".@}]z8  
B J|'e.1v  
balance                                      余额；差额；平衡 lZ \Si  
balance sheet                                    资产负债表 O8!> t7x  
bank                                                 银行 Syf0dp3  
bank account                                    银行账户，银行户头 2r0u[  
bank statement                                 银行对账单 Y{Yp N  
barter transaction                              易货交易，以物换物交易 RyAss0Sm^  
basis of audit                                    审计依据 ZysZS%  
basis of preparation                                (会计报表的)编制基础 s#nd:$p3  
book of account                               账目，账簿 |aaoi4OJ  
borrowing                                         借款，贷款，借债 2c%*u {=:  
branch                                              分支，分支机构，分店 Vm3e6Y,K  
brought forward                                (账户余额等的)承上年，承上期，承上页 P%CNu  
budget                                              预算 Vk3xWD~  
building                                      建筑物；大楼 r@|{mQOxa  
business conditions                                  业务情况，经营情况 ,(D:cRN  
business licence                               (企业等的)营业执照 =7*k>]o  
business relation                                业务关系 65@,FDg*i  
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