[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 r 6'dEa  
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审计词汇英汉对照 _<FUS'"  
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ability to continue as a going concern               持续经营能力 sdg2^]|  
acceptability                                     可接受性，可接受程度 -5+Yz9pv[  
acceptable level of detection risk                     检查风险的可接受水平 }Le]qoW['  
acceptance of engagement                       接受委托 9N'fU),I  
accepting the engagement for the first time              首次接受委托 wCg7JW#  
access to asset                                         对资产的接触 3PZ(Kn<  
according to                                     根据，依据，依照 a-Y6ghs  
account balance                                账户余额 U364'O8_  
account for                                       对……进行会计处理，核算；解释 *c[
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accounting                                        会计，会计学 <tFq^qB  
accounting advisory serve                        会计咨询服务 ?x&}ammid  
accounting firm                                 会计师事务所 (k #xF"yI  
accounting information                      会计信息，会计资料 !zF07.(E  
accounting period                             会计期间 9QXsbd6  
accounting policies                                   会计政策 Cm)TFh6  
accounting professional bodies                 会计职业组织，会计职业团体 bUm %#a  
accounting records                                   会计记录 `|?<KF164  
accounting responsibility                           会计责任 ocW~ I3  
accounting service                             会计服务 t-KicLr  
accounting standards                                会计准则 g/!MEOVx  
Accounting Standards for Business Enterprises       企业会计准则 &d2L9k Tk  
accounting system                             会计系统 x0JW  
accounting treatment                                会计处理 xm1di@  
accuracy                                    准确性，精确性 YR-G:-(#b  
additional audit procedures                      追加审计程序 SA}Dkt&,  
addressee                                         收件人，收信人 [znN'Fg:"  
Administration of State-owned Assets  (the～)     国有资产管理局 PHqg~q;*  
administrative laws and regulations                 行政法规 qS@3:R  
adverse impact                                 不利影响，负面影响 TS9<uRO0  
adverse opinion                                反对意见 qzbW0AM[M  
advisory group                                  咨询组，顾问组 \{:A&X~\!  
agency fee                                        代理费，代理费用 %'s _=r`  
aggregate                                          总计，合计为…… zgEN2d  
alternation of document and record                 变造文件和记录 C0N}B1-MU  
alternative audit procedures                      替代审计程序，备选审计程序 tt?`,G.(]  
amend                                              修改，修订 ;!S5P(  
amortisation                                      摊销 G`O*A
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analytical capacity                             分析能力 2A~o)7JaZ  
analytical procedures                               分析性程序 ?8H{AuLB  
annual financial statements                        年度会计报表，年度财务报表  `i cs2po  
appendix                                          附录，附表 gR# k'  
applicable                                         适用的 6R<+_e+v  
applicable laws and regulations                 适用的法规 >dJuk6J&c&  
application systems                                  应用系统 T^|k`  
apply consistently                              一贯地执行，一贯地实施 eZ(ThA*2=t  
appropriate                                       适当的，合适的； S._2..%G  
征用，挪用 ^.8~}TT-U  
appropriate authorization                          适当的授权 fm-m?=  
appropriateness of audit evidence                    审计证据的适当性 SkmTW@v  
approval                                    批准，核准 -#9e
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assertion                                    (会计报表上的)认定；确认 m8
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assessed level of control risk                           对控制风险的评估，控制风险的评估水平 u'#/vT#l  
asset                                                 资产，财产 02t({>`  
asset restructuring                             资产重组 mP }<{oh`x  
assignment of duties                                 职责的划分 Eej Lso#\  
assistant                                     助理，助理人员 tW|0_m>{  
associated company                                 联属公司，联营公司 /i>n1>~yn  
association                                        联合，结合；协会，社团 3W[?D8yi)  
assumption                                       假设，假定 uPl}NEwU|  
at a given date                                         在某一特定时日 _xCYh|DlQ|  
attestation                                         鉴证，公证 ~M^[  
attestation service                             鉴证服务 [%bGs1U  
audit adjustment                                审计调整 mW'3yM  
audit areas                                        审计领域 V9$T=[  
audit conclusion                                审计结论 "NA<^2W@J  
audit effectiveness                             审计效果 
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audit efficiency                                  审计效率 \;~Nj#  
audit engagement letter                      审计业务约定书 Pz0Ma
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audit evidence                                          审计证据 zw15r" R  
audit fee                                    审计费
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audit files                                          审计档案 g@!U^mr*3  
audit findings                                     审计中发现的事项 <L4$f(2  
audit implementation stage                        审计实施阶段 G3^<l0?S  
audit mark                                        审计标识 yZNG>1N  
audit materiality                                 审计重要性  ?{"r(  
audit method                                     审计方法 bKsjbYuo  
audit objective                                         审计目标，审计目的 u>9` ?O44  
audit of financial statements                      会计报表审计，财务报表审计 ?ld&}|W~  
audit opinion                                     审计意见 hQj@D\}  
audit period                                      被审计期间，被审计年度 */IiL%g4u  
audit plan                                          审计计划 XjL3Ar*  
audit planning                                    编制审计计划，制定审计计划，审计计划 1!.-/  
audit planning stage                                  审计计划阶段 Pp!4Ak4TT9  
audit procedure                                审计程序 *1["x;A  
audit programme                               审计程序表，具体审计计划 tE=09J%z  
audit report                                       审计报告 [G$#jUt/O  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 G1j j:]1  
audit report with a qualified opinion                 有保留意见的审计报告 Jg=!GU/::  
audit report with an adverse opinion                否定意见的审计报告 1xS+r)_n@  
audit report with dual dates                      双重日期审计报告 7!c LTq  
audit reporting stage                                 审计报告阶段 #&kj>  
audit responsibility                                   审计责任 LJ <pE;`d  
audit results                                      审计结果 a-|pSe*rx  
audit risk                                          审计风险 tIDN~[1  
audit sampling                                          审计抽样 f#:3TJV  
audit sampling techniques                         审计抽样方法，审计抽样技术 k^;n$r"i5  
audit strategies                                  审计策略 8Y`g$2SZ^8  
audit summary                                         审计总结，审计小结 H@@ 4n%MK  
audit team                                         审计小组 C`_/aR6  
audit test                                    审计测试 yR|2><A  
audit trail                                          审计轨迹 K0( S%v|,}  
audit work                                        审计工作 /lUfxc4  
audit working paper                                 审计工作底稿 I{dy,\p  
audited financial statement                        审计会计报表，已审计财务报表 082iE G  
Auditing Guidelines (the～)                      审计规范指南 %k4Qx5`?d  
auditing standards                             审计准则 A{q%sp:3~  
audit-oriented working paper                          (审计)业务类工作底稿 v}u]tl$,  
authorisation                                     授权 7oF3^K'S  
authorisation of transaction                       交易的授权 F\+AA  
availability                                         可获得性 /5Qh*.(S  
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balance                                      余额；差额；平衡 )/'Wbo L  
balance sheet                                    资产负债表 {p1`[R&n#  
bank                                                 银行  Ll; v[Y  
bank account                                    银行账户，银行户头 xk~gGT&  
bank statement                                 银行对账单 rZdOU?U  
barter transaction                              易货交易，以物换物交易 (K=0c6M3=  
basis of audit                                    审计依据 V B*c1i  
basis of preparation                                (会计报表的)编制基础 )M0(vog  
book of account                               账目，账簿 _1E c54D  
borrowing                                         借款，贷款，借债 QGfwvFm  
branch                                              分支，分支机构，分店 VnW6$W?g  
brought forward                                (账户余额等的)承上年，承上期，承上页 G(wK(P0j  
budget                                              预算 * :TwO=)  
building                                      建筑物；大楼 btEyvqs~X  
business conditions                                  业务情况，经营情况 f> Jj5he/  
business licence                               (企业等的)营业执照 dQ{qA(m  
business relation                                业务关系 h+B7BjA>G  
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