[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 k4"i  
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审计词汇英汉对照 \\R$C  
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ability to continue as a going concern               持续经营能力 &~Hx!]uc  
acceptability                                     可接受性，可接受程度 j^1Yz}6nR  
acceptable level of detection risk                     检查风险的可接受水平 * :kMv;9  
acceptance of engagement                       接受委托 634OH*6  
accepting the engagement for the first time              首次接受委托 -P6Z[V%  
access to asset                                         对资产的接触 E4QLXx6Wa&  
according to                                     根据，依据，依照 {P{h|+;  
account balance                                账户余额 <5 )F9.$  
account for                                       对……进行会计处理，核算；解释 |tr^ `Z  
accounting                                        会计，会计学 e,K.bgi  
accounting advisory serve                        会计咨询服务 :pH
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accounting firm                                 会计师事务所 ` n#D b  
accounting information                      会计信息，会计资料 `GUGy.b  
accounting period                             会计期间 f2LiCe.?  
accounting policies                                   会计政策 x DiGN Jc  
accounting professional bodies                 会计职业组织，会计职业团体 *|4/XHi  
accounting records                                   会计记录 vojXo|c  
accounting responsibility                           会计责任 |[_%zV;p>v  
accounting service                             会计服务 YD{Ppz  
accounting standards                                会计准则 FP<mFqy  
Accounting Standards for Business Enterprises       企业会计准则 d-cW47  
accounting system                             会计系统 ^wIg|Gc  
accounting treatment                                会计处理 Ul<:Yt&nI  
accuracy                                    准确性，精确性 ucYweXsO3  
additional audit procedures                      追加审计程序 =5;t B  
addressee                                         收件人，收信人 (O$il  
Administration of State-owned Assets  (the～)     国有资产管理局 ";U#aK1p  
administrative laws and regulations                 行政法规 X> T_Xc  
adverse impact                                 不利影响，负面影响 m:D0O]2  
adverse opinion                                反对意见 -#Ys67,4N  
advisory group                                  咨询组，顾问组 TE9Iyl|=  
agency fee                                        代理费，代理费用 6z5wFzJv?q  
aggregate                                          总计，合计为…… g#q7~#9  
alternation of document and record                 变造文件和记录 8ZF!}kb0F  
alternative audit procedures                      替代审计程序，备选审计程序 34,'smHi%  
amend                                              修改，修订 wq7h8Z}l  
amortisation                                      摊销 A<y]D.Z"  
analytical capacity                             分析能力 ZmDM
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analytical procedures                               分析性程序 $ ~%w21?&  
annual financial statements                        年度会计报表，年度财务报表 H+ 7HD|GE  
appendix                                          附录，附表 nR=!S 5>S  
applicable                                         适用的 `\r<3?  
applicable laws and regulations                 适用的法规 fcTg/EXn  
application systems                                  应用系统 dsn(h5,Q'  
apply consistently                              一贯地执行，一贯地实施 _;,"!'R`f  
appropriate                                       适当的，合适的； jmG) p|6  
征用，挪用 q2P_37  
appropriate authorization                          适当的授权 t$3B#=  
appropriateness of audit evidence                    审计证据的适当性 |'``pq/}_  
approval                                    批准，核准 :*ZijN*{)$  
assertion                                    (会计报表上的)认定；确认 +|--}iE
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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 yAFt|<  
asset                                                 资产，财产 ? q_%  
asset restructuring                             资产重组 %o l\ sO|  
assignment of duties                                 职责的划分 Qv<p$Up6  
assistant                                     助理，助理人员 l{gR6U{e  
associated company                                 联属公司，联营公司 G{!(2D4!  
association                                        联合，结合；协会，社团 'YJ~~o  
assumption                                       假设，假定 :PK2! 0nK  
at a given date                                         在某一特定时日 vq+4so )/S  
attestation                                         鉴证，公证 f
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attestation service                             鉴证服务 EbeSl+iMx_  
audit adjustment                                审计调整 v|KGzQx$.*  
audit areas                                        审计领域 1En:QQ4/  
audit conclusion                                审计结论 :NL[NbQYt  
audit effectiveness                             审计效果 P]iJ"d]+X  
audit efficiency                                  审计效率 `An p;el  
audit engagement letter                      审计业务约定书 -z
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audit evidence                                          审计证据 g~2=he\C  
audit fee                                    审计费 Nt;1&dwUb  
audit files                                          审计档案 B@@tKn_CQ  
audit findings                                     审计中发现的事项 O6,2M[a  
audit implementation stage                        审计实施阶段 [a
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audit mark                                        审计标识 dO
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audit materiality                                 审计重要性 iL!4r]~H  
audit method                                     审计方法 Vry*=X&Q  
audit objective                                         审计目标，审计目的 njaKU?6%d2  
audit of financial statements                      会计报表审计，财务报表审计 +4p=a [  
audit opinion                                     审计意见 KG 4zjQf  
audit period                                      被审计期间，被审计年度 +^jm _+  
audit plan                                          审计计划 CED[\n  
audit planning                                    编制审计计划，制定审计计划，审计计划 ]4 r&Q4d>O  
audit planning stage                                  审计计划阶段 wwet90_g  
audit procedure                                审计程序 6XHM`S  
audit programme                               审计程序表，具体审计计划 @r^
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audit report                                       审计报告 8;"9A  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 v0TbQ  
audit report with a qualified opinion                 有保留意见的审计报告 #]Lodo9rS\  
audit report with an adverse opinion                否定意见的审计报告 a*t @k*d_  
audit report with dual dates                      双重日期审计报告 V(XZ7<& {  
audit reporting stage                                 审计报告阶段 -GMaK.4=  
audit responsibility                                   审计责任 yVQW|D0,j  
audit results                                      审计结果 >5E1y!  
audit risk                                          审计风险 K%_UNivN  
audit sampling                                          审计抽样 t>OEzUd9  
audit sampling techniques                         审计抽样方法，审计抽样技术 3}8L!2_p  
audit strategies                                  审计策略 yeMe2Zx  
audit summary                                         审计总结，审计小结 c^cr_i  
audit team                                         审计小组 XwfR/4  
audit test                                    审计测试 |#{ i7>2U  
audit trail                                          审计轨迹 EM@EB<pRX  
audit work                                        审计工作 K2\)9  
audit working paper                                 审计工作底稿 5wdKu,nq  
audited financial statement                        审计会计报表，已审计财务报表 +]( #!}oH  
Auditing Guidelines (the～)                      审计规范指南 `Kn+d~S4  
auditing standards                             审计准则 ji\&?%(B  
audit-oriented working paper                          (审计)业务类工作底稿 E!.&y4  
authorisation                                     授权 ?Q$ a@)x#  
authorisation of transaction                       交易的授权 0~+*$W  
availability                                         可获得性 'r(g5H1}gi  
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balance                                      余额；差额；平衡 f` *VNB`  
balance sheet                                    资产负债表 /fLm )vN  
bank                                                 银行 p] N/]2rR  
bank account                                    银行账户，银行户头 2ga8 G4dU  
bank statement                                 银行对账单 %!AzFL J|Z  
barter transaction                              易货交易，以物换物交易 ;;m;f^]}  
basis of audit                                    审计依据 MslgQmlM  
basis of preparation                                (会计报表的)编制基础 rC]k'p2x  
book of account                               账目，账簿 `8tstWYa]Y  
borrowing                                         借款，贷款，借债 LE)$_i8gX  
branch                                              分支，分支机构，分店 C@[U:\  
brought forward                                (账户余额等的)承上年，承上期，承上页 OSLZ7B^  
budget                                              预算 FV3[
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building                                      建筑物；大楼 RnU7|p{  
business conditions                                  业务情况，经营情况 y"s
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business licence                               (企业等的)营业执照 )FmIL(v u  
business relation                                业务关系 Ud 2Tn*QmI  
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