[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 SxdE?uCUS  
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审计词汇英汉对照 D
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ability to continue as a going concern               持续经营能力 /J04^6  
acceptability                                     可接受性，可接受程度 Mu2  
acceptable level of detection risk                     检查风险的可接受水平 I*x[:)X8  
acceptance of engagement                       接受委托 Ul2R'"FB  
accepting the engagement for the first time              首次接受委托 ,Vh.T&X5  
access to asset                                         对资产的接触 0TN;86Mo  
according to                                     根据，依据，依照 4!+pc-}-  
account balance                                账户余额 t<~$  
account for                                       对……进行会计处理，核算；解释 6fd+Q /  
accounting                                        会计，会计学 |A cRIq  
accounting advisory serve                        会计咨询服务 5O~HWBX.  
accounting firm                                 会计师事务所 N` aF{3[  
accounting information                      会计信息，会计资料 @) s,{F  
accounting period                             会计期间 q6_u@:3u  
accounting policies                                   会计政策 2R=DB`3  
accounting professional bodies                 会计职业组织，会计职业团体 g)s{IAVx  
accounting records                                   会计记录 Q2zjZC*'%  
accounting responsibility                           会计责任 w4W_iaU  
accounting service                             会计服务 Y^ kXSU  
accounting standards                                会计准则  Np'2}6P  
Accounting Standards for Business Enterprises       企业会计准则 ?_"+^R z  
accounting system                             会计系统 Y2d;E.DH8  
accounting treatment                                会计处理 }b=}uiR#  
accuracy                                    准确性，精确性 e *@{%S  
additional audit procedures                      追加审计程序 c6nflk.l  
addressee                                         收件人，收信人 dFH$l  
Administration of State-owned Assets  (the～)     国有资产管理局 Kl2lbe7  
administrative laws and regulations                 行政法规 2 Yp7  
adverse impact                                 不利影响，负面影响 ]l'Y'z,}  
adverse opinion                                反对意见 K$M^gh0  
advisory group                                  咨询组，顾问组 N@O8\oQG  
agency fee                                        代理费，代理费用 (q{Ck#+  
aggregate                                          总计，合计为…… 6)vSG7Ise  
alternation of document and record                 变造文件和记录 `}BF${vF  
alternative audit procedures                      替代审计程序，备选审计程序 BT)X8>ct  
amend                                              修改，修订 k]5Bykf`Ky  
amortisation                                      摊销 BNd^qB ?  
analytical capacity                             分析能力 =+-Yxh|*  
analytical procedures                               分析性程序 HPb]Zj  
annual financial statements                        年度会计报表，年度财务报表 SfJ./ny  
appendix                                          附录，附表 0PU8#2pR  
applicable                                         适用的 dxZ
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applicable laws and regulations                 适用的法规 Pcu#lWC$  
application systems                                  应用系统 .k 3'  
apply consistently                              一贯地执行，一贯地实施 ,WJH}(h"D  
appropriate                                       适当的，合适的； 4'-|UPhx  
征用，挪用 ,0 E{h}(  
appropriate authorization                          适当的授权 'XzXZJ[ uq  
appropriateness of audit evidence                    审计证据的适当性 s<9RKfm  
approval                                    批准，核准 DXa=|T  
assertion                                    (会计报表上的)认定；确认 a@\D$#2r  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 wk6NG/<  
asset                                                 资产，财产 &v"3*.org@  
asset restructuring                             资产重组 AC;V m: @{  
assignment of duties                                 职责的划分 _)]+hUwY  
assistant                                     助理，助理人员 %{/%mJoX  
associated company                                 联属公司，联营公司 ax{ ;:fW  
association                                        联合，结合；协会，社团 !- N6l6N  
assumption                                       假设，假定 ,
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at a given date                                         在某一特定时日 U5-@2YcH  
attestation                                         鉴证，公证 >nw++[K_  
attestation service                             鉴证服务 uu}x@T@  
audit adjustment                                审计调整 A |3tI  
audit areas                                        审计领域 =QK$0r]c'k  
audit conclusion                                审计结论 H|ER  
audit effectiveness                             审计效果 -S$1Yn  
audit efficiency                                  审计效率 05snuNt]-  
audit engagement letter                      审计业务约定书 +V{7")px6  
audit evidence                                          审计证据 "=6 v&G]U4  
audit fee                                    审计费 !'j?.F$}  
audit files                                          审计档案 +,yK;^b  
audit findings                                     审计中发现的事项 !2z?YZhu  
audit implementation stage                        审计实施阶段 'yV?*a  
audit mark                                        审计标识 @#P,d5^G  
audit materiality                                 审计重要性 .[Ap=UYI>  
audit method                                     审计方法 E[O<S B I  
audit objective                                         审计目标，审计目的 m!W3Cwz\&  
audit of financial statements                      会计报表审计，财务报表审计 K{ \;2M  
audit opinion                                     审计意见 f{"8g"[[)(  
audit period                                      被审计期间，被审计年度 b:R-mg.VT{  
audit plan                                          审计计划 \=0Vuz  
audit planning                                    编制审计计划，制定审计计划，审计计划 9_QP!,  
audit planning stage                                  审计计划阶段 u$D*tqxG  
audit procedure                                审计程序 <L{(Mj%Z  
audit programme                               审计程序表，具体审计计划 _[Vf547vS  
audit report                                       审计报告 QT9n,lX
 
audit report with a disclaimer of opinion           拒绝表示意见审计报告 m$9w"8R  
audit report with a qualified opinion                 有保留意见的审计报告 v3GwD00  
audit report with an adverse opinion                否定意见的审计报告 4n %?Y
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audit report with dual dates                      双重日期审计报告 N<Q jdD&  
audit reporting stage                                 审计报告阶段 &AlJ "N|  
audit responsibility                                   审计责任 % ,N<  
audit results                                      审计结果 Ov#=]t5  
audit risk                                          审计风险 fZxIY,  
audit sampling                                          审计抽样 "Tm[t?FMbe  
audit sampling techniques                         审计抽样方法，审计抽样技术 TLd`1Ac  
audit strategies                                  审计策略 CH fVQ|!\  
audit summary                                         审计总结，审计小结 3SSm5{197  
audit team                                         审计小组 y!5$/`AF  
audit test                                    审计测试 R(-<BtM!-  
audit trail                                          审计轨迹 T]j.=|,d  
audit work                                        审计工作 -tnQCwq#  
audit working paper                                 审计工作底稿 *]h`KxuO  
audited financial statement                        审计会计报表，已审计财务报表 K"uNxZ  
Auditing Guidelines (the～)                      审计规范指南 ATy*^sc&"  
auditing standards                             审计准则 ,=aJVb=C  
audit-oriented working paper                          (审计)业务类工作底稿 16L]=&@  
authorisation                                     授权 4QIE8f Y  
authorisation of transaction                       交易的授权 >Bs#Xb_B]  
availability                                         可获得性 'kYwz;gp  
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balance                                      余额；差额；平衡 1yV: qp  
balance sheet                                    资产负债表 sHcTd>xS  
bank                                                 银行 `fNG$ODL   
bank account                                    银行账户，银行户头 xr7+$:>a  
bank statement                                 银行对账单 H33i*][H  
barter transaction                              易货交易，以物换物交易 oG7q_4+&  
basis of audit                                    审计依据 yQ3OL#  
basis of preparation                                (会计报表的)编制基础 W5^.-B,(K  
book of account                               账目，账簿 fK&e7j`qO  
borrowing                                         借款，贷款，借债 G60R9y47c  
branch                                              分支，分支机构，分店 l<Q>N|1#k%  
brought forward                                (账户余额等的)承上年，承上期，承上页 .XkMk|t8  
budget                                              预算 % aUsOB-RV  
building                                      建筑物；大楼 4lqH8l.  
business conditions                                  业务情况，经营情况 Fb/XC:AD  
business licence                               (企业等的)营业执照 X[2[!)Rk  
business relation                                业务关系 sz--27es  
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