[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 SO}en[()O  
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审计词汇英汉对照 8+U':xR  
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ability to continue as a going concern               持续经营能力 n$YCIW)0  
acceptability                                     可接受性，可接受程度 ;J40t14u  
acceptable level of detection risk                     检查风险的可接受水平 !e(ZEV g  
acceptance of engagement                       接受委托 $jKeJn8,  
accepting the engagement for the first time              首次接受委托 _<P~'IN+n  
access to asset                                         对资产的接触 xrky5[XoD  
according to                                     根据，依据，依照 Gj(UA1~1  
account balance                                账户余额 ICI8xP}a?  
account for                                       对……进行会计处理，核算；解释 lITZ|u  
accounting                                        会计，会计学 K#],4OG  
accounting advisory serve                        会计咨询服务  tmf=1M  
accounting firm                                 会计师事务所 +6v;(] y  
accounting information                      会计信息，会计资料 Y'S9   
accounting period                             会计期间 | QI-gw  
accounting policies                                   会计政策 L7&|  
accounting professional bodies                 会计职业组织，会计职业团体 ~*Ir\w
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accounting records                                   会计记录 ?G>#'T[  
accounting responsibility                           会计责任 Ch9A6?=Hj8  
accounting service                             会计服务 -hP-w>  
accounting standards                                会计准则 ALY% h!L  
Accounting Standards for Business Enterprises       企业会计准则 *tZ#^YG{(  
accounting system                             会计系统 Q|W!m0XO  
accounting treatment                                会计处理 /@\3#2;  
accuracy                                    准确性，精确性 |Zo_x}0  
additional audit procedures                      追加审计程序 Oz1ou[8k  
addressee                                         收件人，收信人 4D\+_Ic3  
Administration of State-owned Assets  (the～)     国有资产管理局 .cX,"2;n  
administrative laws and regulations                 行政法规 pd{;
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adverse impact                                 不利影响，负面影响 ~IE5j,SC  
adverse opinion                                反对意见 XT5Vo  
advisory group                                  咨询组，顾问组 tFd^5A*  
agency fee                                        代理费，代理费用 TAt9+\'  
aggregate                                          总计，合计为…… iAlFgOk'  
alternation of document and record                 变造文件和记录 <.<Q.z  
alternative audit procedures                      替代审计程序，备选审计程序 >MI
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amend                                              修改，修订 WPM<Qv L  
amortisation                                      摊销 ljrA^P,>P  
analytical capacity                             分析能力 7#R& OQ  
analytical procedures                               分析性程序 |V|)cPQ  
annual financial statements                        年度会计报表，年度财务报表 C4P7,  
appendix                                          附录，附表 [+st?;"GF  
applicable                                         适用的 (u >:G6K  
applicable laws and regulations                 适用的法规 q61 rNOw_  
application systems                                  应用系统 T7.u7@V2  
apply consistently                              一贯地执行，一贯地实施 C9}2F{8  
appropriate                                       适当的，合适的； (A*r&Ak[  
征用，挪用 B&m?3w  
appropriate authorization                          适当的授权 ]&ptld;  
appropriateness of audit evidence                    审计证据的适当性 \g}FoN&  
approval                                    批准，核准 n~d`PGs?f  
assertion                                    (会计报表上的)认定；确认 CFh&z^]PR  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 b+M[DwPw  
asset                                                 资产，财产 1LjYV  
asset restructuring                             资产重组 A{E0 
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assignment of duties                                 职责的划分 G\H@lFh  
assistant                                     助理，助理人员 ::vw1Es  
associated company                                 联属公司，联营公司 I$`Vw >  
association                                        联合，结合；协会，社团 '}5}wCLA  
assumption                                       假设，假定 Sg<''pUh  
at a given date                                         在某一特定时日 ZX.VzZS  
attestation                                         鉴证，公证 ~::gLm+f  
attestation service                             鉴证服务 uu>[WFh  
audit adjustment                                审计调整 NG_O I*|~  
audit areas                                        审计领域 R^F99L  
audit conclusion                                审计结论 /d >f p  
audit effectiveness                             审计效果 <!zItFMD[m  
audit efficiency                                  审计效率 b}$m!c:<8  
audit engagement letter                      审计业务约定书 |"P5%k#6^>  
audit evidence                                          审计证据 *k'9 %'<  
audit fee                                    审计费 _T
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audit files                                          审计档案 jq["z<V)x  
audit findings                                     审计中发现的事项 l{Hi5x'H  
audit implementation stage                        审计实施阶段 ?XGZp?6  
audit mark                                        审计标识 7Hpsmfm  
audit materiality                                 审计重要性 +X;6%O;  
audit method                                     审计方法 SAG)vmm  
audit objective                                         审计目标，审计目的 RkLH}`#  
audit of financial statements                      会计报表审计，财务报表审计 X5U!25d]  
audit opinion                                     审计意见 cx2s|@u0  
audit period                                      被审计期间，被审计年度 z6G^BaT'  
audit plan                                          审计计划 X2i<2N*@  
audit planning                                    编制审计计划，制定审计计划，审计计划 eOn,`B1  
audit planning stage                                  审计计划阶段 B>Nx
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audit procedure                                审计程序 ^@)/VfV
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audit programme                               审计程序表，具体审计计划 JZL!(>tI  
audit report                                       审计报告 =-`+4zB\  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 3 XfXMVm  
audit report with a qualified opinion                 有保留意见的审计报告 @-b}iP<T  
audit report with an adverse opinion                否定意见的审计报告 +nMgQOs  
audit report with dual dates                      双重日期审计报告 m2|0<P@k!  
audit reporting stage                                 审计报告阶段 .<42-IEc  
audit responsibility                                   审计责任 b9y E  
audit results                                      审计结果 EmY4>lr  
audit risk                                          审计风险 hkU# lt  
audit sampling                                          审计抽样 \\)-[4uC  
audit sampling techniques                         审计抽样方法，审计抽样技术 Y\p
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audit strategies                                  审计策略 &7DE$ S  
audit summary                                         审计总结，审计小结 #zy,x  
audit team                                         审计小组 jQ`"Op 3  
audit test                                    审计测试 "-xC59,  
audit trail                                          审计轨迹 2|%30i,vV  
audit work                                        审计工作 ;v0sM*x%V  
audit working paper                                 审计工作底稿 =_yOX=g|  
audited financial statement                        审计会计报表，已审计财务报表 {J0^S  
Auditing Guidelines (the～)                      审计规范指南 NM8F  
auditing standards                             审计准则 W&!Yprr  
audit-oriented working paper                          (审计)业务类工作底稿 ao-C9|2>NU  
authorisation                                     授权 NOS5bm&-  
authorisation of transaction                       交易的授权 -~(0:@o ;  
availability                                         可获得性 7GP?;P  
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balance                                      余额；差额；平衡 ldX]A#d.  
balance sheet                                    资产负债表 3mJHk<m8T  
bank                                                 银行 ZY/at/v  
bank account                                    银行账户，银行户头 r\3In-(AT  
bank statement                                 银行对账单 Dea;9O  
barter transaction                              易货交易，以物换物交易 tcX7Ua(I`  
basis of audit                                    审计依据 y~luuV;uj  
basis of preparation                                (会计报表的)编制基础 vl*RR oJ  
book of account                               账目，账簿 `\Npu  
borrowing                                         借款，贷款，借债 .M! (|KE4  
branch                                              分支，分支机构，分店 z{n=G  
brought forward                                (账户余额等的)承上年，承上期，承上页 X&lkA (  
budget                                              预算 vGAPQg6*  
building                                      建筑物；大楼 W.67, 0m$  
business conditions                                  业务情况，经营情况 0"QE,pLe4  
business licence                               (企业等的)营业执照 []2GN{m  
business relation                                业务关系 U50X`J  
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