[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 (^oN, 7  
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审计词汇英汉对照 O!!N@Q2g  
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ability to continue as a going concern               持续经营能力 VBUrtx:  
acceptability                                     可接受性，可接受程度 ! \VzX  
acceptable level of detection risk                     检查风险的可接受水平 {p.^E5&  
acceptance of engagement                       接受委托 3n,jrX75u  
accepting the engagement for the first time              首次接受委托 cgnMoBIc  
access to asset                                         对资产的接触 nW)?cQ I  
according to                                     根据，依据，依照 _h+7KK  
account balance                                账户余额 nll=Vd [  
account for                                       对……进行会计处理，核算；解释 cJe rYRjsL  
accounting                                        会计，会计学 !9.k%B:  
accounting advisory serve                        会计咨询服务 G2<$to~{  
accounting firm                                 会计师事务所 q68CU~i*  
accounting information                      会计信息，会计资料 i#98KzE  
accounting period                             会计期间 oam$9 q  
accounting policies                                   会计政策 wBDHhXi0  
accounting professional bodies                 会计职业组织，会计职业团体   5@DC
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accounting records                                   会计记录 qt
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accounting responsibility                           会计责任 5dGfO:Dy_  
accounting service                             会计服务 NH;e|8  
accounting standards                                会计准则 Qs '_\|/-  
Accounting Standards for Business Enterprises       企业会计准则 B(WmJ6e  
accounting system                             会计系统 }uNj#Uf  
accounting treatment                                会计处理 #+QJ5VI:  
accuracy                                    准确性，精确性 Sg
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additional audit procedures                      追加审计程序 -AD@wn!wCJ  
addressee                                         收件人，收信人  svx7  
Administration of State-owned Assets  (the～)     国有资产管理局 SwsJ<Dq^z  
administrative laws and regulations                 行政法规 _aYhW{wW  
adverse impact                                 不利影响，负面影响 #.rkvoB0N  
adverse opinion                                反对意见 _&~l,%) &  
advisory group                                  咨询组，顾问组 -oU Gm V_  
agency fee                                        代理费，代理费用 ul3~!9F5F  
aggregate                                          总计，合计为…… j!@T@ 8J  
alternation of document and record                 变造文件和记录 \=D+7'3  
alternative audit procedures                      替代审计程序，备选审计程序 Ni8%K6]z  
amend                                              修改，修订 [n2zdiiBd  
amortisation                                      摊销 B{b?j*fHJ  
analytical capacity                             分析能力 MJ
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analytical procedures                               分析性程序 #]dq^B~~  
annual financial statements                        年度会计报表，年度财务报表 WH4rZ }Z`  
appendix                                          附录，附表 )!kt9lK  
applicable                                         适用的 L pq)TE#  
applicable laws and regulations                 适用的法规 dG7d}0O u'  
application systems                                  应用系统 O &MH5^I  
apply consistently                              一贯地执行，一贯地实施 'z^'+}iyv  
appropriate                                       适当的，合适的； w[F})u]E  
征用，挪用 Td,d9M  
appropriate authorization                          适当的授权 /lbj!\~  
appropriateness of audit evidence                    审计证据的适当性 ~;jgl_5?b  
approval                                    批准，核准 Auc&dpW  
assertion                                    (会计报表上的)认定；确认 *xJ] e.  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 yUWc8]9\W  
asset                                                 资产，财产 k,$/l1D  
asset restructuring                             资产重组 &',#j]I  
assignment of duties                                 职责的划分 cHt4L]n8n  
assistant                                     助理，助理人员 (u^8=#  
associated company                                 联属公司，联营公司 YO-B|f  
association                                        联合，结合；协会，社团 A1F$//a  
assumption                                       假设，假定 2Y%7.YX"  
at a given date                                         在某一特定时日 c0Bqm  
attestation                                         鉴证，公证 |||m 5(`S  
attestation service                             鉴证服务 L*dGo,oN  
audit adjustment                                审计调整 xe^M2$clb\  
audit areas                                        审计领域 T*mR9 8i  
audit conclusion                                审计结论 |$6Ten[B#  
audit effectiveness                             审计效果 gxmo 1  
audit efficiency                                  审计效率 Y#I8gzv  
audit engagement letter                      审计业务约定书 q6N{N
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audit evidence                                          审计证据 ?FNgJx*\S  
audit fee                                    审计费 x]yIe&*('  
audit files                                          审计档案 o2B|r`R  
audit findings                                     审计中发现的事项 ZV:df 6S  
audit implementation stage                        审计实施阶段 YhNrg?nS  
audit mark                                        审计标识 l?$X.CwX  
audit materiality                                 审计重要性 za}Kd^KeB  
audit method                                     审计方法 8G3 Z,8P4(  
audit objective                                         审计目标，审计目的 ?mM:oQH+>  
audit of financial statements                      会计报表审计，财务报表审计 %E/#h8oN{  
audit opinion                                     审计意见 ,tQNL\t  
audit period                                      被审计期间，被审计年度 p[o]ouTcS  
audit plan                                          审计计划 cu H5f}oc  
audit planning                                    编制审计计划，制定审计计划，审计计划 pY-!NoES  
audit planning stage                                  审计计划阶段 50dN~(;p  
audit procedure                                审计程序 Q|P M6ta  
audit programme                               审计程序表，具体审计计划 `q\F C[W  
audit report                                       审计报告 :%33m'EV}  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 r>! @Z2%s  
audit report with a qualified opinion                 有保留意见的审计报告 iDX<`)  
audit report with an adverse opinion                否定意见的审计报告 Y'jgp Vt  
audit report with dual dates                      双重日期审计报告 zRmVV}b  
audit reporting stage                                 审计报告阶段 p#Po?  
audit responsibility                                   审计责任 /s%-c!o^  
audit results                                      审计结果 `),U+  
audit risk                                          审计风险 ygV_"=+|N  
audit sampling                                          审计抽样 w)* H&8h@  
audit sampling techniques                         审计抽样方法，审计抽样技术 Du +_dr^4  
audit strategies                                  审计策略 Xs|d#WbX  
audit summary                                         审计总结，审计小结 :R +BC2x  
audit team                                         审计小组 j:uq85s  
audit test                                    审计测试 )7!,_r  
audit trail                                          审计轨迹 'v^shGI%Ht  
audit work                                        审计工作 $L( ,lB  
audit working paper                                 审计工作底稿
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audited financial statement                        审计会计报表，已审计财务报表 E
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Auditing Guidelines (the～)                      审计规范指南 c$)>$&([  
auditing standards                             审计准则 5 (!F
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audit-oriented working paper                          (审计)业务类工作底稿 d&L  
authorisation                                     授权 %).I&)i  
authorisation of transaction                       交易的授权 RhmkpboucC  
availability                                         可获得性 l" ~ CAw;  
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balance                                      余额；差额；平衡 >Ik%_:CC`  
balance sheet                                    资产负债表 +w(6#R8u5  
bank                                                 银行 N-b'O`C  
bank account                                    银行账户，银行户头 [_`yy  
bank statement                                 银行对账单 U[Sh){4j  
barter transaction                              易货交易，以物换物交易 ?D7zty+}^  
basis of audit                                    审计依据 p %.Adxx  
basis of preparation                                (会计报表的)编制基础 rN7JJHV  
book of account                               账目，账簿 'AWWdz  
borrowing                                         借款，贷款，借债 BMQ4i&kF|  
branch                                              分支，分支机构，分店 _t;^\"\  
brought forward                                (账户余额等的)承上年，承上期，承上页 *Q?8OwhJ  
budget                                              预算 =bP<cC=3b  
building                                      建筑物；大楼 A'uaR?  
business conditions                                  业务情况，经营情况 ReD]M@;  
business licence                               (企业等的)营业执照 K:qc "Q=C  
business relation                                业务关系 _g9j_
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