[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 9)Jc'd|  
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审计词汇英汉对照 %I&[:  
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ability to continue as a going concern               持续经营能力 fCq  
acceptability                                     可接受性，可接受程度 Ul41R Ny)  
acceptable level of detection risk                     检查风险的可接受水平 b<N962 q$q  
acceptance of engagement                       接受委托 Lh"!Z  
accepting the engagement for the first time              首次接受委托 8LH"j(H  
access to asset                                         对资产的接触 q')MKR*  
according to                                     根据，依据，依照 aeP 6JHj  
account balance                                账户余额 j|N8"8"  
account for                                       对……进行会计处理，核算；解释 /61P`1y(J  
accounting                                        会计，会计学 tk"+PTGJT  
accounting advisory serve                        会计咨询服务 rTR4j>Ua~  
accounting firm                                 会计师事务所 :YAxL J  
accounting information                      会计信息，会计资料 "gR W91 T  
accounting period                             会计期间 DKcg  
accounting policies                                   会计政策 .Y?/J,Ch  
accounting professional bodies                 会计职业组织，会计职业团体 e>:bV7h j~  
accounting records                                   会计记录 -}h+hS50F  
accounting responsibility                           会计责任 JpFfO<uO  
accounting service                             会计服务 :tv:46+s=  
accounting standards                                会计准则 ,s?7EHtC  
Accounting Standards for Business Enterprises       企业会计准则 PhS`,I^Z  
accounting system                             会计系统 8, >YB+Hb  
accounting treatment                                会计处理 {APsi7HYBr  
accuracy                                    准确性，精确性 /Ww_
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additional audit procedures                      追加审计程序 GCf3'u  
addressee                                         收件人，收信人 J5J$qCJq  
Administration of State-owned Assets  (the～)     国有资产管理局 UP@a ?w  
administrative laws and regulations                 行政法规 yWs_Z6b  
adverse impact                                 不利影响，负面影响 2(, `9  
adverse opinion                                反对意见 x}w"2[fL  
advisory group                                  咨询组，顾问组 b :Knc$  
agency fee                                        代理费，代理费用 !_EaF`oh(  
aggregate                                          总计，合计为…… Q}?yj,DD  
alternation of document and record                 变造文件和记录 GQNs:oRJ'  
alternative audit procedures                      替代审计程序，备选审计程序 t5%\`Yo?  
amend                                              修改，修订 j:yQP#U  
amortisation                                      摊销 Dn6k,nVh  
analytical capacity                             分析能力 9Yh0' <Z  
analytical procedures                               分析性程序 C3Hq&TVf/  
annual financial statements                        年度会计报表，年度财务报表 z)Y<@2V*C  
appendix                                          附录，附表 =Z
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applicable                                         适用的 WhO;4-q)2  
applicable laws and regulations                 适用的法规 {|}tp<:2  
application systems                                  应用系统 iaqhP7!  
apply consistently                              一贯地执行，一贯地实施 kp4*|$]  
appropriate                                       适当的，合适的； $GzTDq Y9@  
征用，挪用 MI |51&m  
appropriate authorization                          适当的授权 %f{1u5+5  
appropriateness of audit evidence                    审计证据的适当性 kKFSCl/g  
approval                                    批准，核准 iK*2 Z$`lw  
assertion                                    (会计报表上的)认定；确认 RP2MtP"M  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 +TzF*N
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asset                                                 资产，财产 Y* #'Gh,  
asset restructuring                             资产重组 `ym@U(;N  
assignment of duties                                 职责的划分 y\'t{>U/  
assistant                                     助理，助理人员 \iQD\=o  
associated company                                 联属公司，联营公司 x*H4o{o0  
association                                        联合，结合；协会，社团 %!r>]M <  
assumption                                       假设，假定 wff&ci28  
at a given date                                         在某一特定时日 &CvNNDgrJ  
attestation                                         鉴证，公证 [<)/ c>Y  
attestation service                             鉴证服务 f6 zT  
audit adjustment                                审计调整 c2}?[\U]  
audit areas                                        审计领域 _}X_^taTZS  
audit conclusion                                审计结论 't$(Ruw  
audit effectiveness                             审计效果 Kilq Jg1%C  
audit efficiency                                  审计效率 }+[H~8)5  
audit engagement letter                      审计业务约定书 `<Z5/;a5W  
audit evidence                                          审计证据  w' E  
audit fee                                    审计费 $XFiH~GI  
audit files                                          审计档案 la ~T)U7  
audit findings                                     审计中发现的事项 w][1C\8m  
audit implementation stage                        审计实施阶段 }]pq&v!  
audit mark                                        审计标识 `;7
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audit materiality                                 审计重要性 v;S7i>\  
audit method                                     审计方法 ~q]+\qty4  
audit objective                                         审计目标，审计目的 /r #.BXP  
audit of financial statements                      会计报表审计，财务报表审计 D
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audit opinion                                     审计意见 1 l'Wb2g>A  
audit period                                      被审计期间，被审计年度 u>Z0u
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audit plan                                          审计计划 `}1IQ.3  
audit planning                                    编制审计计划，制定审计计划，审计计划 #zC_;u$  
audit planning stage                                  审计计划阶段 l`L}*Q- 5  
audit procedure                                审计程序 \(t.|  
audit programme                               审计程序表，具体审计计划 esH>NH_  
audit report                                       审计报告 =T)4Oziks  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 4h
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audit report with a qualified opinion                 有保留意见的审计报告 bk E4{P"  
audit report with an adverse opinion                否定意见的审计报告 ;z;O}<8s  
audit report with dual dates                      双重日期审计报告 +#gJ[Cc  
audit reporting stage                                 审计报告阶段 ;BV1E|j  
audit responsibility                                   审计责任 nDnSVrvd-i  
audit results                                      审计结果 G#ov2  
audit risk                                          审计风险 8\m_.e  
audit sampling                                          审计抽样 #C1u~db  
audit sampling techniques                         审计抽样方法，审计抽样技术 8kQ >M  
audit strategies                                  审计策略 Hm|8ydNs  
audit summary                                         审计总结，审计小结 sE$!MQb  
audit team                                         审计小组 ffK A  
audit test                                    审计测试 n?*Fr sZ  
audit trail                                          审计轨迹 TI-8I)  
audit work                                        审计工作 jnvi_Rodm  
audit working paper                                 审计工作底稿 T: aYv;#0  
audited financial statement                        审计会计报表，已审计财务报表 3]BK*OqJ  
Auditing Guidelines (the～)                      审计规范指南 &MnS( 82L  
auditing standards                             审计准则 _}.BZ[i  
audit-oriented working paper                          (审计)业务类工作底稿 Ml1sE,B
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authorisation                                     授权 Bk&ry)`gD  
authorisation of transaction                       交易的授权 Z@fMU2e=Z  
availability                                         可获得性 EnXNTat})  
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balance                                      余额；差额；平衡 +]-~UsM  
balance sheet                                    资产负债表 <A +VS  
bank                                                 银行 ^>02,X mk  
bank account                                    银行账户，银行户头 J[rpMQ  
bank statement                                 银行对账单 P.WEu<$  
barter transaction                              易货交易，以物换物交易 &*\wr}a!  
basis of audit                                    审计依据 {)]5o| Hx  
basis of preparation                                (会计报表的)编制基础 A+
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book of account                               账目，账簿 M=hxO
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borrowing                                         借款，贷款，借债 mGZ^K,)&OR  
branch                                              分支，分支机构，分店 L.XGD|m  
brought forward                                (账户余额等的)承上年，承上期，承上页  ,$ L>  
budget                                              预算 ]6NpHDip1  
building                                      建筑物；大楼 MG<kvx~2  
business conditions                                  业务情况，经营情况 ]NS{q85  
business licence                               (企业等的)营业执照 
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business relation                                业务关系 :,03)[u{8  
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