[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 mJ3|UC lPS  
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审计词汇英汉对照 #<\A[Po  
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ability to continue as a going concern               持续经营能力 iw$n*1M  
acceptability                                     可接受性，可接受程度 ua^gG3n0  
acceptable level of detection risk                     检查风险的可接受水平 $ 4& )  
acceptance of engagement                       接受委托 hu G]kv3F:  
accepting the engagement for the first time              首次接受委托 *{y/wgX  
access to asset                                         对资产的接触 abVz/R/o  
according to                                     根据，依据，依照 4l6+8/Y  
account balance                                账户余额 O'G
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account for                                       对……进行会计处理，核算；解释 $g?`yE(K  
accounting                                        会计，会计学 K`25G_Y3@  
accounting advisory serve                        会计咨询服务 XA$Z7_gu3  
accounting firm                                 会计师事务所 j;|rI`67~  
accounting information                      会计信息，会计资料 *c[X{  
accounting period                             会计期间 2J
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accounting policies                                   会计政策 uH6QK\  
accounting professional bodies                 会计职业组织，会计职业团体 +])St3h  
accounting records                                   会计记录 k3/V$*i,1b  
accounting responsibility                           会计责任 ^h:%%\2  
accounting service                             会计服务 t&r-;sH^[  
accounting standards                                会计准则 dz6i~&  
Accounting Standards for Business Enterprises       企业会计准则 5Z`9L|3d  
accounting system                             会计系统 P7||d@VW,  
accounting treatment                                会计处理 FTihxC?.L  
accuracy                                    准确性，精确性 jG0o-x=X  
additional audit procedures                      追加审计程序 
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addressee                                         收件人，收信人 8mCL3F  
Administration of State-owned Assets  (the～)     国有资产管理局 ,DHiM-v  
administrative laws and regulations                 行政法规 l~/g^lN  
adverse impact                                 不利影响，负面影响 K'`N(WiL  
adverse opinion                                反对意见 M=
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advisory group                                  咨询组，顾问组
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agency fee                                        代理费，代理费用 o+H;ZGT5H  
aggregate                                          总计，合计为…… X\I"%6$  
alternation of document and record                 变造文件和记录 H^N@fG<*dh  
alternative audit procedures                      替代审计程序，备选审计程序 /uc*V6Xd (  
amend                                              修改，修订 gU
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amortisation                                      摊销 BJM_kKH  
analytical capacity                             分析能力 v\Y362Xv  
analytical procedures                               分析性程序 Wm5/>Cu,  
annual financial statements                        年度会计报表，年度财务报表 kT!Y~c  
appendix                                          附录，附表 \`|*i$  
applicable                                         适用的 Kh!h_  
applicable laws and regulations                 适用的法规 S}=euY'i  
application systems                                  应用系统
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apply consistently                              一贯地执行，一贯地实施 *EZ'S+wR  
appropriate                                       适当的，合适的； PTu~PVbp4  
征用，挪用 Yxa
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appropriate authorization                          适当的授权 f?iQ0wv)  
appropriateness of audit evidence                    审计证据的适当性 -!dL <  
approval                                    批准，核准 y] Io`w(>  
assertion                                    (会计报表上的)认定；确认 %n3l
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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 \X=?+| 9  
asset                                                 资产，财产 F+Qp mVU  
asset restructuring                             资产重组 _?M71>3$.  
assignment of duties                                 职责的划分 CvwC| AW  
assistant                                     助理，助理人员 1k5o?'3&  
associated company                                 联属公司，联营公司 *Ge2 P3  
association                                        联合，结合；协会，社团 ~*|0yPFg  
assumption                                       假设，假定 A=7  [^I2  
at a given date                                         在某一特定时日 Zhl}X!:c?\  
attestation                                         鉴证，公证 IAD_Tck  
attestation service                             鉴证服务 <c[+60p"  
audit adjustment                                审计调整 7/"g} F}Q  
audit areas                                        审计领域 [dje!5Dc(  
audit conclusion                                审计结论 -Mb`I >=  
audit effectiveness                             审计效果
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audit efficiency                                  审计效率 fIo7R-XP  
audit engagement letter                      审计业务约定书 Nw`}iR0i  
audit evidence                                          审计证据 NR8YVO)5$  
audit fee                                    审计费 [@U2a$k+d  
audit files                                          审计档案 PYldqY   
audit findings                                     审计中发现的事项 e}u#:ysj  
audit implementation stage                        审计实施阶段 niZ/yW{w  
audit mark                                        审计标识 4s?x 8oAy  
audit materiality                                 审计重要性 {L[n\h.4.  
audit method                                     审计方法 o2cZ  
audit objective                                         审计目标，审计目的 |22 ~.9S  
audit of financial statements                      会计报表审计，财务报表审计 'Cq
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audit opinion                                     审计意见 DwXzmp[qWH  
audit period                                      被审计期间，被审计年度 S7cxEOfAu  
audit plan                                          审计计划 (UDR=7w)  
audit planning                                    编制审计计划，制定审计计划，审计计划 %&L]k>n^  
audit planning stage                                  审计计划阶段 3,@I` M  
audit procedure                                审计程序 TI{W(2O*  
audit programme                               审计程序表，具体审计计划 H7 acT  
audit report                                       审计报告 K)|#FRPM u  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 DP=4<ES%+  
audit report with a qualified opinion                 有保留意见的审计报告 #!wL0p   
audit report with an adverse opinion                否定意见的审计报告 M@e&uz!Rx  
audit report with dual dates                      双重日期审计报告 6~Y-bn"%D5  
audit reporting stage                                 审计报告阶段 #P,mZ}G\  
audit responsibility                                   审计责任 IfHB+H   
audit results                                      审计结果 |fXwH>'sw  
audit risk                                          审计风险 *I0{1cS T  
audit sampling                                          审计抽样 ;~Eb Q  
audit sampling techniques                         审计抽样方法，审计抽样技术 WN?1J4H  
audit strategies                                  审计策略 hcEUkD  
audit summary                                         审计总结，审计小结 |k~\E|^  
audit team                                         审计小组 $gsn@P>"  
audit test                                    审计测试 
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audit trail                                          审计轨迹 zi~_[l-  
audit work                                        审计工作 M6E.!Cs  
audit working paper                                 审计工作底稿 w (kN0HD  
audited financial statement                        审计会计报表，已审计财务报表 JO:40V?op  
Auditing Guidelines (the～)                      审计规范指南 Xp<RGp7E  
auditing standards                             审计准则 9/OB!<*V|  
audit-oriented working paper                          (审计)业务类工作底稿 U[\aj;g)  
authorisation                                     授权 i7:R4G(/#  
authorisation of transaction                       交易的授权 g>h5NrDN  
availability                                         可获得性 H R$\jJ  
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balance                                      余额；差额；平衡 ,bRvj8"M  
balance sheet                                    资产负债表 K'[H`x^  
bank                                                 银行 j%R}  
bank account                                    银行账户，银行户头 ShA I6j  
bank statement                                 银行对账单 eR.ucTji  
barter transaction                              易货交易，以物换物交易 FyN@mX  
basis of audit                                    审计依据 ?pdvFM  
basis of preparation                                (会计报表的)编制基础 unqX<6hu  
book of account                               账目，账簿 /[YH W]  
borrowing                                         借款，贷款，借债 4C2JyP
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branch                                              分支，分支机构，分店 yW.s?3X  
brought forward                                (账户余额等的)承上年，承上期，承上页 tp2CMJc{L  
budget                                              预算 {l=!  
building                                      建筑物；大楼 V.PbAN  
business conditions                                  业务情况，经营情况 
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business licence                               (企业等的)营业执照 ^g`1SU`  
business relation                                业务关系 vS%r_gf(  
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