[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 DQMHOd7g  
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审计词汇英汉对照 O#&c6MDB:  
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ability to continue as a going concern               持续经营能力 -<Hu!V`+  
acceptability                                     可接受性，可接受程度 [FK<96.nt  
acceptable level of detection risk                     检查风险的可接受水平 Jm|+- F@I  
acceptance of engagement                       接受委托 t(GR)&>.2  
accepting the engagement for the first time              首次接受委托 ktnuNsp  
access to asset                                         对资产的接触 Jwj%_<  
according to                                     根据，依据，依照 3:5 &Aa!  
account balance                                账户余额 ?
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account for                                       对……进行会计处理，核算；解释 x8!ol2\`<  
accounting                                        会计，会计学 gWrgnlq  
accounting advisory serve                        会计咨询服务 sBu=e7  
accounting firm                                 会计师事务所 9
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accounting information                      会计信息，会计资料 UUF;p2{f  
accounting period                             会计期间 '#LQN<"4  
accounting policies                                   会计政策 iP@ZM=&wz  
accounting professional bodies                 会计职业组织，会计职业团体 *"WDb|PBb  
accounting records                                   会计记录 ~)qtply  
accounting responsibility                           会计责任 ".SJ~`S  
accounting service                             会计服务 <F'X<Bau  
accounting standards                                会计准则 .U"8mP=&  
Accounting Standards for Business Enterprises       企业会计准则 MepuIh  
accounting system                             会计系统 Op"M.]#  
accounting treatment                                会计处理 _8Z_`@0  
accuracy                                    准确性，精确性 I6j$X6u  
additional audit procedures                      追加审计程序 9m|
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addressee                                         收件人，收信人 T(AVlI6  
Administration of State-owned Assets  (the～)     国有资产管理局 I+Jm>XN  
administrative laws and regulations                 行政法规 :gerQz4R8  
adverse impact                                 不利影响，负面影响 qzI&<4  
adverse opinion                                反对意见 ak->ML  
advisory group                                  咨询组，顾问组 C|d \3S\(  
agency fee                                        代理费，代理费用 v.Q(v\KV5  
aggregate                                          总计，合计为…… hdnTXs@z  
alternation of document and record                 变造文件和记录 ^M%uV  
alternative audit procedures                      替代审计程序，备选审计程序 cZH-"  
amend                                              修改，修订 zS\E/.X2  
amortisation                                      摊销 RG3l.jL  
analytical capacity                             分析能力 Y7#-Fra0W  
analytical procedures                               分析性程序 O:T
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annual financial statements                        年度会计报表，年度财务报表 [vMvV4,  
appendix                                          附录，附表 _9tK[/h  
applicable                                         适用的 N>Eqj>G  
applicable laws and regulations                 适用的法规 w^Lta  
application systems                                  应用系统 %uJ<M-@r=u  
apply consistently                              一贯地执行，一贯地实施 ^zEwA  
appropriate                                       适当的，合适的； !:|TdYrmj  
征用，挪用 TT50(_8  
appropriate authorization                          适当的授权 . Q@S #d  
appropriateness of audit evidence                    审计证据的适当性 =`*O1a  
approval                                    批准，核准 qb5#_1qz+^  
assertion                                    (会计报表上的)认定；确认 1BAgtd$3  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 =8r 0 (c  
asset                                                 资产，财产 &FH2fMLQ  
asset restructuring                             资产重组 )x}l3\s  
assignment of duties                                 职责的划分 }Ow>dV?  
assistant                                     助理，助理人员 6'kS_Zu{<  
associated company                                 联属公司，联营公司 {GKy'/[  
association                                        联合，结合；协会，社团 'eo KZX+  
assumption                                       假设，假定 $U$V?xuE  
at a given date                                         在某一特定时日 h Ggx  
attestation                                         鉴证，公证 <'fdkW  
attestation service                             鉴证服务 oY1';&BO9  
audit adjustment                                审计调整 J8M$k/"X  
audit areas                                        审计领域 hty0Rb[dH  
audit conclusion                                审计结论 >*-FV{ {  
audit effectiveness                             审计效果 >N;F8v  
audit efficiency                                  审计效率 oq4}3bQ  
audit engagement letter                      审计业务约定书 [q_`X~3  
audit evidence                                          审计证据 |,#t^'S!  
audit fee                                    审计费 p8kr/uMP ;  
audit files                                          审计档案 u)ev{)$TM  
audit findings                                     审计中发现的事项 by'DQ 00  
audit implementation stage                        审计实施阶段 vKq^D(&cl  
audit mark                                        审计标识 f;&]:2.j  
audit materiality                                 审计重要性 %V1Z ~HC  
audit method                                     审计方法 'mH)d  
audit objective                                         审计目标，审计目的 4Sm]>%F':  
audit of financial statements                      会计报表审计，财务报表审计 {/X4(;~0  
audit opinion                                     审计意见 2RqbrY n  
audit period                                      被审计期间，被审计年度 H;U)b{  
audit plan                                          审计计划 iT;@bp  
audit planning                                    编制审计计划，制定审计计划，审计计划 #'-Sh7ycW  
audit planning stage                                  审计计划阶段 yb
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audit procedure                                审计程序 ~go fQ  
audit programme                               审计程序表，具体审计计划 S#-wl2z  
audit report                                       审计报告 @*0cMO;SpG  
audit report with a disclaimer of opinion           拒绝表示意见审计报告
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audit report with a qualified opinion                 有保留意见的审计报告 `%E8-]{uS  
audit report with an adverse opinion                否定意见的审计报告 S@}1t4Ls:  
audit report with dual dates                      双重日期审计报告 6\u!E~zy  
audit reporting stage                                 审计报告阶段  |y h\  
audit responsibility                                   审计责任 Ti2Ls5H}  
audit results                                      审计结果
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audit risk                                          审计风险 SG?Nsp^%`B  
audit sampling                                          审计抽样 1=|7mehL%  
audit sampling techniques                         审计抽样方法，审计抽样技术 `C_jP|[e  
audit strategies                                  审计策略 K]qM~v<A  
audit summary                                         审计总结，审计小结 "F3]X)}  
audit team                                         审计小组 N%7{J  
audit test                                    审计测试
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audit trail                                          审计轨迹 /wxE1][.  
audit work                                        审计工作 9prU+9  
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 8>7Rx
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Auditing Guidelines (the～)                      审计规范指南 =\,uy8HX  
auditing standards                             审计准则 T1`|~Z?g-  
audit-oriented working paper                          (审计)业务类工作底稿 BaO1/zk  
authorisation                                     授权 u>Rb ?`  
authorisation of transaction                       交易的授权 Wxkx,q?  
availability                                         可获得性 6oinidB[l  
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balance                                      余额；差额；平衡 (=16PYs  
balance sheet                                    资产负债表 k-E{d04-2  
bank                                                 银行 dL
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bank account                                    银行账户，银行户头 0l=+$&D  
bank statement                                 银行对账单 V $|<  
barter transaction                              易货交易，以物换物交易 Q\ Gq|e*  
basis of audit                                    审计依据 9'DtaTmGW  
basis of preparation                                (会计报表的)编制基础 4g}FB+[u  
book of account                               账目，账簿 /({;0 I*!i  
borrowing                                         借款，贷款，借债 `gpQW~*R-;  
branch                                              分支，分支机构，分店 N7%TYs  
brought forward                                (账户余额等的)承上年，承上期，承上页 M wab!Ya  
budget                                              预算 FG%j{_Ez  
building                                      建筑物；大楼 TZ;p0^(  
business conditions                                  业务情况，经营情况 ]WUC:6x  
business licence                               (企业等的)营业执照 =39 ?:VoD  
business relation                                业务关系 w-b' LP  
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