[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 Ps7(4%  
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审计词汇英汉对照 I5>HB;Q  
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ability to continue as a going concern               持续经营能力 c'&3[aa  
acceptability                                     可接受性，可接受程度 %
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acceptable level of detection risk                     检查风险的可接受水平 ~UB@IV6O  
acceptance of engagement                       接受委托 y _>HQs,:  
accepting the engagement for the first time              首次接受委托 d"uR1rTk  
access to asset                                         对资产的接触 u2y?WcMv  
according to                                     根据，依据，依照 \06fP4?  
account balance                                账户余额 o;M "C[  
account for                                       对……进行会计处理，核算；解释 fyYT#r  
accounting                                        会计，会计学 ["Ep.7=SU  
accounting advisory serve                        会计咨询服务 <a2t"rc  
accounting firm                                 会计师事务所 -o6K_R}R  
accounting information                      会计信息，会计资料 ?QwDV`  
accounting period                             会计期间 oat*
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accounting policies                                   会计政策 i;y<gm"  
accounting professional bodies                 会计职业组织，会计职业团体 5R?iTB1,  
accounting records                                   会计记录 ,
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accounting responsibility                           会计责任 a"EP`  
accounting service                             会计服务 \=v7'Hp  
accounting standards                                会计准则 }7+G'=XI/  
Accounting Standards for Business Enterprises       企业会计准则 /@lXQM9T  
accounting system                             会计系统 nYY@+%`]z  
accounting treatment                                会计处理 EN` --^  
accuracy                                    准确性，精确性 -OZXl  
additional audit procedures                      追加审计程序 XB
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addressee                                         收件人，收信人 ^O6PZm5J}  
Administration of State-owned Assets  (the～)     国有资产管理局 4Wk/^*?  
administrative laws and regulations                 行政法规 )MHvuk:I)  
adverse impact                                 不利影响，负面影响 &48wa^d  
adverse opinion                                反对意见 V9I5/~0c  
advisory group                                  咨询组，顾问组 iE': ur<`  
agency fee                                        代理费，代理费用 bT,]=h"0  
aggregate                                          总计，合计为…… vi["G7  
alternation of document and record                 变造文件和记录 YDyOh v  
alternative audit procedures                      替代审计程序，备选审计程序 lE`hC#m  
amend                                              修改，修订 eEb(TG~,Y  
amortisation                                      摊销 #n]js7  
analytical capacity                             分析能力 ,m{Zn"?kS  
analytical procedures                               分析性程序 {1'X
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annual financial statements                        年度会计报表，年度财务报表 -@Mr!!t?N  
appendix                                          附录，附表 mNc(  
applicable                                         适用的 j5|PQOK  
applicable laws and regulations                 适用的法规 \'&:6\-fw  
application systems                                  应用系统 A/lxXy}D  
apply consistently                              一贯地执行，一贯地实施 hdQ[=PH)  
appropriate                                       适当的，合适的； q!$ZBw-7>A  
征用，挪用 /P<RYA~  
appropriate authorization                          适当的授权 ea3AcT6  
appropriateness of audit evidence                    审计证据的适当性 79n,bb5  
approval                                    批准，核准 z,87;4-  
assertion                                    (会计报表上的)认定；确认 U2$e?1y  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 $T8Ni!#/C  
asset                                                 资产，财产 I5wf|wB-  
asset restructuring                             资产重组 qtnLQl"M  
assignment of duties                                 职责的划分 6vQAeuz<Fq  
assistant                                     助理，助理人员 zC(DigN  
associated company                                 联属公司，联营公司 5O#CdN-S  
association                                        联合，结合；协会，社团 3cBuqQ   
assumption                                       假设，假定 -d[9mS  
at a given date                                         在某一特定时日 8RVNRV@g%  
attestation                                         鉴证，公证 Vx;f/CH3!  
attestation service                             鉴证服务 QY
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audit adjustment                                审计调整 z `T<g!Y  
audit areas                                        审计领域 P+:FiVj@~  
audit conclusion                                审计结论 1t+]r:{  
audit effectiveness                             审计效果 <,(6*b  
audit efficiency                                  审计效率 HB\<nK  
audit engagement letter                      审计业务约定书 UtIwrR[  
audit evidence                                          审计证据 Nj1vB;4Nx  
audit fee                                    审计费 |fYNkD8z1  
audit files                                          审计档案  >(ku*  
audit findings                                     审计中发现的事项 eG72=l)Mz  
audit implementation stage                        审计实施阶段 s
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audit mark                                        审计标识 Q%o ]&Hdn  
audit materiality                                 审计重要性 mhH[jO)  
audit method                                     审计方法 y>'^<xk  
audit objective                                         审计目标，审计目的 i*:lZeU61  
audit of financial statements                      会计报表审计，财务报表审计 ;26a8g(  
audit opinion                                     审计意见 rtS(iD@B"  
audit period                                      被审计期间，被审计年度 ?5K.#>{  
audit plan                                          审计计划 l]%_D*<Y  
audit planning                                    编制审计计划，制定审计计划，审计计划  Xt(w+  
audit planning stage                                  审计计划阶段 >:4}OylhM  
audit procedure                                审计程序 ;eI,1 [_  
audit programme                               审计程序表，具体审计计划 5u'"m <4  
audit report                                       审计报告 B=%cXW,  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 9w[7X"#n  
audit report with a qualified opinion                 有保留意见的审计报告 AFGWlC#`  
audit report with an adverse opinion                否定意见的审计报告 pa N )t  
audit report with dual dates                      双重日期审计报告 7G.IGXK$  
audit reporting stage                                 审计报告阶段 g05:A0X#  
audit responsibility                                   审计责任 yw41/jHF  
audit results                                      审计结果 ZMids"Xdf  
audit risk                                          审计风险 ,'v]U@WK  
audit sampling                                          审计抽样 )TnxsFC  
audit sampling techniques                         审计抽样方法，审计抽样技术 JBtcl#|  
audit strategies                                  审计策略 \`;FL\1+W  
audit summary                                         审计总结，审计小结 'b]GcAL  
audit team                                         审计小组 UpL?6)  
audit test                                    审计测试 W&q]bi@C  
audit trail                                          审计轨迹 #WwQ^6ESc  
audit work                                        审计工作 /Z';#G,z  
audit working paper                                 审计工作底稿 s+YQ :>F  
audited financial statement                        审计会计报表，已审计财务报表 ?k<i e2  
Auditing Guidelines (the～)                      审计规范指南 8G`fSac`  
auditing standards                             审计准则 51W\%aB  
audit-oriented working paper                          (审计)业务类工作底稿 B4
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authorisation                                     授权 3+@
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authorisation of transaction                       交易的授权 v3x_8n$C9  
availability                                         可获得性 " |[w.`  
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balance                                      余额；差额；平衡 sDTCV8"w  
balance sheet                                    资产负债表 hn{]Q@(I  
bank                                                 银行 xbnx*4o0  
bank account                                    银行账户，银行户头 OE]zC  
bank statement                                 银行对账单 ?wt%e;  
barter transaction                              易货交易，以物换物交易 RJYuyB  
basis of audit                                    审计依据 Rx<m+=  
basis of preparation                                (会计报表的)编制基础 fNPHc_?Ybj  
book of account                               账目，账簿 P95U{   
borrowing                                         借款，贷款，借债 TUHC[#Vb?  
branch                                              分支，分支机构，分店 AP'UcA  
brought forward                                (账户余额等的)承上年，承上期，承上页 V0q./NuO  
budget                                              预算 |&eZ[Sy(=l  
building                                      建筑物；大楼 !4\`g
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business conditions                                  业务情况，经营情况 {P"$;_Y"<  
business licence                               (企业等的)营业执照 5
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business relation                                业务关系 wkOo8@J\  
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