[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 MjC%6%HI  
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审计词汇英汉对照 /$,=>  
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ability to continue as a going concern               持续经营能力 ld}$Tsy0  
acceptability                                     可接受性，可接受程度 uE`|0  
acceptable level of detection risk                     检查风险的可接受水平 lkg*AAR?'  
acceptance of engagement                       接受委托 ]UT|BE4v  
accepting the engagement for the first time              首次接受委托 *yq]  
access to asset                                         对资产的接触 cCGXB|9fYR  
according to                                     根据，依据，依照 *;E+9^:V  
account balance                                账户余额 /.YAFH|i)"  
account for                                       对……进行会计处理，核算；解释 {FY[|:Cp  
accounting                                        会计，会计学 .4FcZJvy  
accounting advisory serve                        会计咨询服务 */y]!<\v!k  
accounting firm                                 会计师事务所 M.N~fSJ  
accounting information                      会计信息，会计资料 0uO=wOIhH  
accounting period                             会计期间 H&Y{jqua  
accounting policies                                   会计政策 cNlY=L  
accounting professional bodies                 会计职业组织，会计职业团体 EvQwGt1)P  
accounting records                                   会计记录 ]~S+nlyd<  
accounting responsibility                           会计责任 yL x .#kx6  
accounting service                             会计服务 DbU;jorwu  
accounting standards                                会计准则 8{SU?MHQLE  
Accounting Standards for Business Enterprises       企业会计准则 uE#,c\[8  
accounting system                             会计系统 t`YZ)
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accounting treatment                                会计处理 6.h  
accuracy                                    准确性，精确性 auTTvJ  
additional audit procedures                      追加审计程序 EvqAi/(g  
addressee                                         收件人，收信人 N^(lUba  
Administration of State-owned Assets  (the～)     国有资产管理局 {hRie+  
administrative laws and regulations                 行政法规 L\wpS1L(  
adverse impact                                 不利影响，负面影响 oXlxPN39  
adverse opinion                                反对意见 k7|z$=zY  
advisory group                                  咨询组，顾问组 L@n6N|[_  
agency fee                                        代理费，代理费用 h<'5q&y  
aggregate                                          总计，合计为……  Vm;Qw  
alternation of document and record                 变造文件和记录 wEnuUC4j  
alternative audit procedures                      替代审计程序，备选审计程序 ~/jxB)t  
amend                                              修改，修订 O< tnM<"(  
amortisation                                      摊销 4!~ .6cp3  
analytical capacity                             分析能力 \btR^;_\A  
analytical procedures                               分析性程序 ,mjfZ*N  
annual financial statements                        年度会计报表，年度财务报表 VMZ]n%XRXW  
appendix                                          附录，附表 G9n /S=R?  
applicable                                         适用的 n~)HfY  
applicable laws and regulations                 适用的法规 SAG`^
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application systems                                  应用系统 p=_XM
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apply consistently                              一贯地执行，一贯地实施 '*N9"C  
appropriate                                       适当的，合适的； EhIV(q9x  
征用，挪用 u2-@?yt  
appropriate authorization                          适当的授权 r3H}*Wpf  
appropriateness of audit evidence                    审计证据的适当性 P A6KX5  
approval                                    批准，核准 N`<4:v[P   
assertion                                    (会计报表上的)认定；确认 x #tu  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 -e{)v'C)  
asset                                                 资产，财产 qH h'l;.  
asset restructuring                             资产重组 C?6 0`^  
assignment of duties                                 职责的划分 E
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assistant                                     助理，助理人员 y^!E "  
associated company                                 联属公司，联营公司 ?wLdW1&PpX  
association                                        联合，结合；协会，社团 tSb? ]J  
assumption                                       假设，假定 _iGU|$a  
at a given date                                         在某一特定时日 yD[zzEuQ  
attestation                                         鉴证，公证 ^s2m\Q(  
attestation service                             鉴证服务 t$H':l0  
audit adjustment                                审计调整 @Xve qUUU  
audit areas                                        审计领域 j(%gMVu  
audit conclusion                                审计结论 2fzKdkJhe  
audit effectiveness                             审计效果 ?{"XrQw
  
audit efficiency                                  审计效率 9'n))%CZ.  
audit engagement letter                      审计业务约定书 V/3 {^Fcr  
audit evidence                                          审计证据 h eE'S/  
audit fee                                    审计费 {}g %"mi#  
audit files                                          审计档案 bvipbf[m<  
audit findings                                     审计中发现的事项 %Ui{=920  
audit implementation stage                        审计实施阶段 3'[Rvy{  
audit mark                                        审计标识 % QPWw~}:  
audit materiality                                 审计重要性 >,>;)B@J  
audit method                                     审计方法 Gpdv]SON{  
audit objective                                         审计目标，审计目的 [;?"R-V"z  
audit of financial statements                      会计报表审计，财务报表审计 Bn~\HW\Lh  
audit opinion                                     审计意见 .Na&I)udX.  
audit period                                      被审计期间，被审计年度 6.U"_%  
audit plan                                          审计计划 iY ^{wi~?  
audit planning                                    编制审计计划，制定审计计划，审计计划 G{NSAaD[  
audit planning stage                                  审计计划阶段 +z:CZ(fb  
audit procedure                                审计程序 QN_)3lm  
audit programme                               审计程序表，具体审计计划 -XBKOybHBO  
audit report                                       审计报告 K,eqD<  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 *?_qE  
audit report with a qualified opinion                 有保留意见的审计报告 YVB% kKv{  
audit report with an adverse opinion                否定意见的审计报告 ptV4s=G2  
audit report with dual dates                      双重日期审计报告 {H=oxa  
audit reporting stage                                 审计报告阶段 \}$*}gW[}  
audit responsibility                                   审计责任 r]k*7PK  
audit results                                      审计结果 lo+xo;Nd  
audit risk                                          审计风险 ZjU=~)O}H  
audit sampling                                          审计抽样 kqVg2#<@M  
audit sampling techniques                         审计抽样方法，审计抽样技术 (O8,zqP9l  
audit strategies                                  审计策略 ${hyNt  
audit summary                                         审计总结，审计小结 [1z{T(d
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audit team                                         审计小组 {q&@nm40  
audit test                                    审计测试 eM?rc55|  
audit trail                                          审计轨迹 '8)Wd"[  
audit work                                        审计工作 gB]C&Q  
audit working paper                                 审计工作底稿 ==]Z \jk  
audited financial statement                        审计会计报表，已审计财务报表 'FShNY5  
Auditing Guidelines (the～)                      审计规范指南 2c}B  
auditing standards                             审计准则 = :Po%Z%{  
audit-oriented working paper                          (审计)业务类工作底稿 Z0e-W:&;kF  
authorisation                                     授权 H
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authorisation of transaction                       交易的授权 $brKl8P  
availability                                         可获得性 .aNO( /kO  
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balance                                      余额；差额；平衡 hzaLx8L  
balance sheet                                    资产负债表 >9-Dd)<  
bank                                                 银行 QF\kPk(CtD  
bank account                                    银行账户，银行户头 !xkj30O(G  
bank statement                                 银行对账单 Uh|TDuM  
barter transaction                              易货交易，以物换物交易 mR"uhm}q  
basis of audit                                    审计依据 R=`U4Ml;  
basis of preparation                                (会计报表的)编制基础 3PfiQ|/b  
book of account                               账目，账簿 8NnhT E  
borrowing                                         借款，贷款，借债 }% eD
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branch                                              分支，分支机构，分店 kr^0% A  
brought forward                                (账户余额等的)承上年，承上期，承上页 D899gGe  
budget                                              预算 z4CJn[m9  
building                                      建筑物；大楼 r+o_t2_b*  
business conditions                                  业务情况，经营情况 ('=Z}~  
business licence                               (企业等的)营业执照 #`/bQ~
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business relation                                业务关系 S#,+Z7  
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