[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 X0+M|8:   
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审计词汇英汉对照 QCVwslj
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ability to continue as a going concern               持续经营能力 &XH{,fv$  
acceptability                                     可接受性，可接受程度 (14J~MDB  
acceptable level of detection risk                     检查风险的可接受水平 uU#
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acceptance of engagement                       接受委托 I15g G.)  
accepting the engagement for the first time              首次接受委托 _?J:Z*z?  
access to asset                                         对资产的接触 &Dw8GU }1  
according to                                     根据，依据，依照 i=DoK{`L  
account balance                                账户余额 &9,<_1~  
account for                                       对……进行会计处理，核算；解释 (
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accounting                                        会计，会计学 E])X$:P?  
accounting advisory serve                        会计咨询服务 xulwn{R s  
accounting firm                                 会计师事务所 2%oo.?!R  
accounting information                      会计信息，会计资料 "H!2{l{  
accounting period                             会计期间 Fm,}sP"Qx  
accounting policies                                   会计政策 Bvy(vc=UDW  
accounting professional bodies                 会计职业组织，会计职业团体 {<}kqn83sT  
accounting records                                   会计记录 6D n[9V  
accounting responsibility                           会计责任 2Y '=~*tV  
accounting service                             会计服务 q9mYhT/Im  
accounting standards                                会计准则 ~e@pL*s  
Accounting Standards for Business Enterprises       企业会计准则 qGgqAF#B  
accounting system                             会计系统 ecgGl,{  
accounting treatment                                会计处理 8E9W\@\  
accuracy                                    准确性，精确性 a}]zwV&  
additional audit procedures                      追加审计程序 KXy|Si8w  
addressee                                         收件人，收信人 Tl ?]K  
Administration of State-owned Assets  (the～)     国有资产管理局 //\UthOT  
administrative laws and regulations                 行政法规 K;}h u(*\]  
adverse impact                                 不利影响，负面影响 ;}=[( eqA  
adverse opinion                                反对意见 2n`OcXCh/  
advisory group                                  咨询组，顾问组 Axtf, x+lH  
agency fee                                        代理费，代理费用 =5yI>A0  
aggregate                                          总计，合计为…… ND|!U#wMNV  
alternation of document and record                 变造文件和记录 WF{rrU:  
alternative audit procedures                      替代审计程序，备选审计程序 u  teI[Q  
amend                                              修改，修订 !ENb \'>J>  
amortisation                                      摊销 ]/y&5X  
analytical capacity                             分析能力 ;2=H7dq  
analytical procedures                               分析性程序 -{A!zTw1w  
annual financial statements                        年度会计报表，年度财务报表 (!^(74  
appendix                                          附录，附表 P{!r<N
  
applicable                                         适用的 Y"U -Rc  
applicable laws and regulations                 适用的法规 m+J3t@$  
application systems                                  应用系统 t6)wR  
apply consistently                              一贯地执行，一贯地实施 Zk.LGYz  
appropriate                                       适当的，合适的； 5YG?m{hyn_  
征用，挪用 -r!N; s$t  
appropriate authorization                          适当的授权 e2v[ma-  
appropriateness of audit evidence                    审计证据的适当性 6k=ink-/  
approval                                    批准，核准 j+c<0,Kj  
assertion                                    (会计报表上的)认定；确认 >/DyR+?>4  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 |<n+ 6  
asset                                                 资产，财产 e Ert_@}  
asset restructuring                             资产重组 `<C/-Au  
assignment of duties                                 职责的划分 uK`T1*_  
assistant                                     助理，助理人员 fi2@`37PM  
associated company                                 联属公司，联营公司 [Yzh(a8  
association                                        联合，结合；协会，社团 m-Uq6_e  
assumption                                       假设，假定 yBPaGZ{f  
at a given date                                         在某一特定时日 i7fQj, q  
attestation                                         鉴证，公证 U[a;eOLx  
attestation service                             鉴证服务 ]tVU$9D   
audit adjustment                                审计调整 ~8-Z=-  
audit areas                                        审计领域 T{iv4`'  
audit conclusion                                审计结论 hoc$aqP6pp  
audit effectiveness                             审计效果 >g]kbes-\  
audit efficiency                                  审计效率 C#<:x!  
audit engagement letter                      审计业务约定书 1>"K<6b+  
audit evidence                                          审计证据 }wh)I]]U  
audit fee                                    审计费 ]Xur/C2A  
audit files                                          审计档案 \V|\u=@H  
audit findings                                     审计中发现的事项 =-`}(b2N  
audit implementation stage                        审计实施阶段 n0T\dc~  
audit mark                                        审计标识 B?nQUIb:  
audit materiality                                 审计重要性 _M/ckv1q@  
audit method                                     审计方法 +oZq~2?*S6  
audit objective                                         审计目标，审计目的 3+<}Hm+  
audit of financial statements                      会计报表审计，财务报表审计 t]~Lo3  
audit opinion                                     审计意见 9ZL3p!  
audit period                                      被审计期间，被审计年度 _( }{=:M?  
audit plan                                          审计计划 /3!
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audit planning                                    编制审计计划，制定审计计划，审计计划 3hOiHO ;  
audit planning stage                                  审计计划阶段 oyBBW?m  
audit procedure                                审计程序 gp:,DC?(  
audit programme                               审计程序表，具体审计计划 4eym$UWw  
audit report                                       审计报告 F#X&Tb{  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 iw\RQ 0  
audit report with a qualified opinion                 有保留意见的审计报告 y#:_K(A" k  
audit report with an adverse opinion                否定意见的审计报告 vr|9NP]v  
audit report with dual dates                      双重日期审计报告 }@Ij}Ab>  
audit reporting stage                                 审计报告阶段 FY [WdZDZ  
audit responsibility                                   审计责任 yVvO!  
audit results                                      审计结果 3[E3]]OVa  
audit risk                                          审计风险 C:/O]slH  
audit sampling                                          审计抽样 7u!i)<pn  
audit sampling techniques                         审计抽样方法，审计抽样技术 8F(lW)An  
audit strategies                                  审计策略 C`z[
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audit summary                                         审计总结，审计小结 .v36xXK(  
audit team                                         审计小组 XO+^ q9  
audit test                                    审计测试 (c ?OcwTH  
audit trail                                          审计轨迹 %nQii?1`i  
audit work                                        审计工作 G};os+FxF  
audit working paper                                 审计工作底稿  `Nn=6[]  
audited financial statement                        审计会计报表，已审计财务报表 |1zoT|}q  
Auditing Guidelines (the～)                      审计规范指南 PpD ?TAlA  
auditing standards                             审计准则 D9M<>Xz)  
audit-oriented working paper                          (审计)业务类工作底稿 V,<3uQD9a  
authorisation                                     授权 |*5Kfxq  
authorisation of transaction                       交易的授权 r#^/qs(~  
availability                                         可获得性
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balance                                      余额；差额；平衡 -t_t3aU|  
balance sheet                                    资产负债表 Y<0;;tVf4U  
bank                                                 银行 TT3GFP  
bank account                                    银行账户，银行户头 :?%$
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bank statement                                 银行对账单 w yP|#Z\  
barter transaction                              易货交易，以物换物交易 96UL](l(`  
basis of audit                                    审计依据 oa(R,{_*q  
basis of preparation                                (会计报表的)编制基础 0Ym+10g  
book of account                               账目，账簿 {<{ O!  
borrowing                                         借款，贷款，借债 B#Cb`b"  
branch                                              分支，分支机构，分店 nFU'D
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brought forward                                (账户余额等的)承上年，承上期，承上页 )?#*GMWU  
budget                                              预算 C?jk#T  
building                                      建筑物；大楼 MaDdiyeC  
business conditions                                  业务情况，经营情况 45` i  
business licence                               (企业等的)营业执照 n,hl6[OL7  
business relation                                业务关系 q}[
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