[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 ((C|&$@M  
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审计词汇英汉对照 6@TU9AZS`  
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ability to continue as a going concern               持续经营能力 ltfKqY-  
acceptability                                     可接受性，可接受程度 1~t.2eUG  
acceptable level of detection risk                     检查风险的可接受水平 vhPlH0  
acceptance of engagement                       接受委托 {
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accepting the engagement for the first time              首次接受委托 i,h30J  
access to asset                                         对资产的接触 aX`uF<c9  
according to                                     根据，依据，依照 :`e#I/,  
account balance                                账户余额 +}O -WX?  
account for                                       对……进行会计处理，核算；解释 'y\
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accounting                                        会计，会计学 U|]cB  
accounting advisory serve                        会计咨询服务 OKAU*}_  
accounting firm                                 会计师事务所 &n DXn|  
accounting information                      会计信息，会计资料 ;Ax-f04gG  
accounting period                             会计期间 4^uSW&`;/  
accounting policies                                   会计政策 h~7#$i  
accounting professional bodies                 会计职业组织，会计职业团体 sEFQ8S  
accounting records                                   会计记录 GA[Ebzi  
accounting responsibility                           会计责任 g]lEG>y1R  
accounting service                             会计服务 @oE 5JM  
accounting standards                                会计准则 h*%FZ}}`q  
Accounting Standards for Business Enterprises       企业会计准则 n74\{`8]o  
accounting system                             会计系统 ZA+dtEE=f9  
accounting treatment                                会计处理 Iz1x|EQ  
accuracy                                    准确性，精确性 gzIx!sc  
additional audit procedures                      追加审计程序 'g!T${  
addressee                                         收件人，收信人 Hl`OT5pNf  
Administration of State-owned Assets  (the～)     国有资产管理局 [K&%l]P7  
administrative laws and regulations                 行政法规 gYD1A\  
adverse impact                                 不利影响，负面影响 EW|$qLg  
adverse opinion                                反对意见 qS#G7~ur>y  
advisory group                                  咨询组，顾问组 uX*2Rs$s  
agency fee                                        代理费，代理费用 1(-!TJ{  
aggregate                                          总计，合计为……
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alternation of document and record                 变造文件和记录 .Q%Hi7JMi  
alternative audit procedures                      替代审计程序，备选审计程序 r|EN5  
amend                                              修改，修订 \P*_zd@%  
amortisation                                      摊销 >x{("``D0y  
analytical capacity                             分析能力 ZU73UL  
analytical procedures                               分析性程序 Z#Mm4(KNh  
annual financial statements                        年度会计报表，年度财务报表 HohCb4d o  
appendix                                          附录，附表 q7X#LYk  
applicable                                         适用的 $DoR@2~y  
applicable laws and regulations                 适用的法规 [3jJQ3O,  
application systems                                  应用系统 U?#wWbE1  
apply consistently                              一贯地执行，一贯地实施 |Y>Jf~SN  
appropriate                                       适当的，合适的； /?eVWCR  
征用，挪用 O;H6`JQ
 
appropriate authorization                          适当的授权 +4s]#{mP  
appropriateness of audit evidence                    审计证据的适当性 i)?7+<X  
approval                                    批准，核准 QselW]  
assertion                                    (会计报表上的)认定；确认 #RBrii-,  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 qD{1X25O  
asset                                                 资产，财产 4yxQq7 m,  
asset restructuring                             资产重组 C( ij_>  
assignment of duties                                 职责的划分 vkIIuNdDlx  
assistant                                     助理，助理人员 inWLIXC,  
associated company                                 联属公司，联营公司 t>[W]%op  
association                                        联合，结合；协会，社团 p?i.<Z  
assumption                                       假设，假定 WO_Uc_R  
at a given date                                         在某一特定时日 5dePpFD5  
attestation                                         鉴证，公证 Nap[=[rv  
attestation service                             鉴证服务 6Ijt2c'A}  
audit adjustment                                审计调整 oX|T&"&  
audit areas                                        审计领域 G:<f(Gy  
audit conclusion                                审计结论 9MMCWMV  
audit effectiveness                             审计效果 `,qft[1  
audit efficiency                                  审计效率 BS9VwG<Z  
audit engagement letter                      审计业务约定书 N1$u@P{  
audit evidence                                          审计证据 g'7E6n"!,  
audit fee                                    审计费 lL}NiN-)t  
audit files                                          审计档案  k,:W]KD  
audit findings                                     审计中发现的事项 DZSS  
audit implementation stage                        审计实施阶段 >v] ^nJl  
audit mark                                        审计标识 "'U^8NA2  
audit materiality                                 审计重要性 l=E 86"m  
audit method                                     审计方法 iFd !ED  
audit objective                                         审计目标，审计目的 GC')50T J  
audit of financial statements                      会计报表审计，财务报表审计 50cVS)hG6d  
audit opinion                                     审计意见 gJQ#j~'  
audit period                                      被审计期间，被审计年度 /65YHXg,  
audit plan                                          审计计划 l7|z]v-  
audit planning                                    编制审计计划，制定审计计划，审计计划 YvJFZ_faX  
audit planning stage                                  审计计划阶段 #L*\^ c  
audit procedure                                审计程序 BU:;;iV8  
audit programme                               审计程序表，具体审计计划 8!E.3'jb  
audit report                                       审计报告 %e~xO x  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 S(gr>eC5  
audit report with a qualified opinion                 有保留意见的审计报告 (VeK7cU  
audit report with an adverse opinion                否定意见的审计报告 OG5{oH#K  
audit report with dual dates                      双重日期审计报告 6u, g  
audit reporting stage                                 审计报告阶段 l77 -I:  
audit responsibility                                   审计责任 Db|f"3rq?  
audit results                                      审计结果 tgF~5 o}?  
audit risk                                          审计风险 v\:AOY '  
audit sampling                                          审计抽样 7m2iL#5[  
audit sampling techniques                         审计抽样方法，审计抽样技术 \D@j`o  
audit strategies                                  审计策略 QTHY{:Rmu  
audit summary                                         审计总结，审计小结 2P"64 3tz  
audit team                                         审计小组 cXq9k!I%  
audit test                                    审计测试 9^a|yyzL  
audit trail                                          审计轨迹 |5^ iq
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audit work                                        审计工作 ?(9*@  
audit working paper                                 审计工作底稿 &W\e 5X<A  
audited financial statement                        审计会计报表，已审计财务报表 s~Eo]e  
Auditing Guidelines (the～)                      审计规范指南 A%^?z.  
auditing standards                             审计准则 .RroO_H   
audit-oriented working paper                          (审计)业务类工作底稿 @NM0ILE  
authorisation                                     授权 2xNR=u`  
authorisation of transaction                       交易的授权 {8m&Z36E  
availability                                         可获得性 Cff
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balance                                      余额；差额；平衡 Qsbyy>o)  
balance sheet                                    资产负债表  tj;47UtH  
bank                                                 银行 c}@E@Y`@w  
bank account                                    银行账户，银行户头 ;>PHkJQ
 
bank statement                                 银行对账单 R>b
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barter transaction                              易货交易，以物换物交易 A|"T8KSMB  
basis of audit                                    审计依据 {,Z|8@Sl%  
basis of preparation                                (会计报表的)编制基础 HM% +Y47a  
book of account                               账目，账簿 O~5t[  
borrowing                                         借款，贷款，借债 EB3/o7)L  
branch                                              分支，分支机构，分店 f#l9rV"@g  
brought forward                                (账户余额等的)承上年，承上期，承上页 L(
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budget                                              预算 !j$cBf4  
building                                      建筑物；大楼 ja9u?UbW  
business conditions                                  业务情况，经营情况 v.RA{a 9  
business licence                               (企业等的)营业执照 ~i1 jh:,  
business relation                                业务关系 ep8UWxB5  
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