[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 xFb3O|TC  
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审计词汇英汉对照 >BoSw&T$Q  
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ability to continue as a going concern               持续经营能力 P. V\ov7m2  
acceptability                                     可接受性，可接受程度 %z)EO9vtr  
acceptable level of detection risk                     检查风险的可接受水平 36A;!1  
acceptance of engagement                       接受委托 ;Bs^iL  
accepting the engagement for the first time              首次接受委托 3|eUy_d3  
access to asset                                         对资产的接触 {LB`)Kuu  
according to                                     根据，依据，依照 Zu#<  
account balance                                账户余额 r+ \/G{+=}  
account for                                       对……进行会计处理，核算；解释 JvJ;bFXD  
accounting                                        会计，会计学 F`&>NQb  
accounting advisory serve                        会计咨询服务 Y5%;p33uFG  
accounting firm                                 会计师事务所 *cNk>y  
accounting information                      会计信息，会计资料 "c Pz|~  
accounting period                             会计期间 T$c +m\j6  
accounting policies                                   会计政策 pxplWP,  
accounting professional bodies                 会计职业组织，会计职业团体 uPDaq ]A  
accounting records                                   会计记录 R^tcr)(  
accounting responsibility                           会计责任 !~
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accounting service                             会计服务 GOr}/y;  
accounting standards                                会计准则 fPz=KoN  
Accounting Standards for Business Enterprises       企业会计准则 L82NP)St  
accounting system                             会计系统 *l!5QG UoK  
accounting treatment                                会计处理 ?( 12aU  
accuracy                                    准确性，精确性 C*pLq5s  
additional audit procedures                      追加审计程序 {B^pnLc  
addressee                                         收件人，收信人 n\>.T[$"  
Administration of State-owned Assets  (the～)     国有资产管理局 1t2cY;vJ  
administrative laws and regulations                 行政法规 i+ic23$4M  
adverse impact                                 不利影响，负面影响 yJJ8"s~i  
adverse opinion                                反对意见 \+]O*Bm&`8  
advisory group                                  咨询组，顾问组 -\,VGudM}  
agency fee                                        代理费，代理费用 065A?KyD  
aggregate                                          总计，合计为…… UK:M:9  
alternation of document and record                 变造文件和记录 :?#cDyW)  
alternative audit procedures                      替代审计程序，备选审计程序 gA+YtU{z  
amend                                              修改，修订 *vs~SzF$  
amortisation                                      摊销 (`mOB6j  
analytical capacity                             分析能力 Sf/W9Jw  
analytical procedures                               分析性程序 -W^2*w   
annual financial statements                        年度会计报表，年度财务报表 Q)dT(Td9~  
appendix                                          附录，附表 8A_TIyh?  
applicable                                         适用的 uXNp!tY  
applicable laws and regulations                 适用的法规 :BDviUC7Z  
application systems                                  应用系统 Y[,U_GX/R  
apply consistently                              一贯地执行，一贯地实施 jl@K!=q  
appropriate                                       适当的，合适的； 9OZ>y0)K~  
征用，挪用 !Bncx`pl  
appropriate authorization                          适当的授权 S41)l!+2  
appropriateness of audit evidence                    审计证据的适当性 ee\Gl?VN  
approval                                    批准，核准 $68 XZCx  
assertion                                    (会计报表上的)认定；确认 9/H^t*
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assessed level of control risk                           对控制风险的评估，控制风险的评估水平 [Ekgft&  
asset                                                 资产，财产 c}\ d5R_L  
asset restructuring                             资产重组 qAvvXs=5  
assignment of duties                                 职责的划分 2w7@u/OC'  
assistant                                     助理，助理人员 _<Vg[-:1  
associated company                                 联属公司，联营公司 `#<eA*^g5  
association                                        联合，结合；协会，社团 /0!$p[cjm  
assumption                                       假设，假定 4sQ~&@[Q+  
at a given date                                         在某一特定时日 i*b4uHna  
attestation                                         鉴证，公证 JrxP,[q JG  
attestation service                             鉴证服务 '%$-]~  
audit adjustment                                审计调整 #nDL  
audit areas                                        审计领域 v6(,Ax&  
audit conclusion                                审计结论 uTUa4^]*  
audit effectiveness                             审计效果 /Sh4pu"'  
audit efficiency                                  审计效率 BDnBBbBrz  
audit engagement letter                      审计业务约定书 r3?5'S`  
audit evidence                                          审计证据 {cX7<7N  
audit fee                                    审计费 ]q37 Hj  
audit files                                          审计档案 14;Av {Xt  
audit findings                                     审计中发现的事项 YFAn
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audit implementation stage                        审计实施阶段 B~e7w 4  
audit mark                                        审计标识 Q.uR<C6)v  
audit materiality                                 审计重要性 _"`uqW79  
audit method                                     审计方法 ,Zr YJ<  
audit objective                                         审计目标，审计目的 R+x%r&L5F  
audit of financial statements                      会计报表审计，财务报表审计 d`<#}-nh  
audit opinion                                     审计意见 X.:
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audit period                                      被审计期间，被审计年度 W>VAbm  
audit plan                                          审计计划 Hv+:fr"  
audit planning                                    编制审计计划，制定审计计划，审计计划 ^>t-v  
audit planning stage                                  审计计划阶段 v3!byN^  
audit procedure                                审计程序 FBE @pd  
audit programme                               审计程序表，具体审计计划 &<#/&Pq/i  
audit report                                       审计报告 =+k&&vOAn  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 <w%Yq?^  
audit report with a qualified opinion                 有保留意见的审计报告 ^JiaR)#r  
audit report with an adverse opinion                否定意见的审计报告 EgCp:L{  
audit report with dual dates                      双重日期审计报告 ]Oig..LJ  
audit reporting stage                                 审计报告阶段 XC57];-  
audit responsibility                                   审计责任 }NR`
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audit results                                      审计结果 )3+ xsnv  
audit risk                                          审计风险 ?BX P}]  
audit sampling                                          审计抽样 %y!  
audit sampling techniques                         审计抽样方法，审计抽样技术 56VE[G  
audit strategies                                  审计策略 [%7IQ4`{  
audit summary                                         审计总结，审计小结 o&*1U"6D  
audit team                                         审计小组 \>w@=bq26  
audit test                                    审计测试 ]5aux >.n  
audit trail                                          审计轨迹 ~mHXz  
audit work                                        审计工作 'JJ1#kKa  
audit working paper                                 审计工作底稿 <7@mg/T  
audited financial statement                        审计会计报表，已审计财务报表 Fwg#d[ :u  
Auditing Guidelines (the～)                      审计规范指南 /5a$@%  
auditing standards                             审计准则 WX+< 4j  
audit-oriented working paper                          (审计)业务类工作底稿 EXv\FUzo  
authorisation                                     授权 kJVM3F%  
authorisation of transaction                       交易的授权 1nw$B[  
availability                                         可获得性 U1OLI]P  
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balance                                      余额；差额；平衡 *S,v$ VX  
balance sheet                                    资产负债表 =<Zwv\U  
bank                                                 银行
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bank account                                    银行账户，银行户头 }A)^XZ/  
bank statement                                 银行对账单 6kgCS{MZ  
barter transaction                              易货交易，以物换物交易 '33Yl+h  
basis of audit                                    审计依据 ])3lH%4-  
basis of preparation                                (会计报表的)编制基础 'Y,+D`&i)  
book of account                               账目，账簿 gs^UR6 D,  
borrowing                                         借款，贷款，借债 ;D%5 nnr  
branch                                              分支，分支机构，分店 nvm1.}=Cnd  
brought forward                                (账户余额等的)承上年，承上期，承上页 ~2;&pZ$  
budget                                              预算 ROlzs}  
building                                      建筑物；大楼 GN}9$:  
business conditions                                  业务情况，经营情况 q[Sp|C6x  
business licence                               (企业等的)营业执照 PaU@T!v  
business relation                                业务关系
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