[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 :8rCCop Uv  
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审计词汇英汉对照 H%]ch6C  
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ability to continue as a going concern               持续经营能力 %<yM=1~>  
acceptability                                     可接受性，可接受程度 $:!T/*p*  
acceptable level of detection risk                     检查风险的可接受水平 "6Uj: 9  
acceptance of engagement                       接受委托 -QDgr`%5  
accepting the engagement for the first time              首次接受委托 Z;D3lbqE  
access to asset                                         对资产的接触 6a?p?I K^  
according to                                     根据，依据，依照 _#mqg]W'  
account balance                                账户余额 dRm'$ G9  
account for                                       对……进行会计处理，核算；解释 uFZB8+  
accounting                                        会计，会计学 u V7Hsg9l  
accounting advisory serve                        会计咨询服务 rJp6d:M  
accounting firm                                 会计师事务所 2j1v.%  
accounting information                      会计信息，会计资料 G6{A[O[  
accounting period                             会计期间 C)s1' =TZ  
accounting policies                                   会计政策 vp-7>Wj  
accounting professional bodies                 会计职业组织，会计职业团体 %+a@|Z  
accounting records                                   会计记录 F t/ x5  
accounting responsibility                           会计责任 "B3:m-'  
accounting service                             会计服务 +t4m \/y  
accounting standards                                会计准则 QYXx7h r=$  
Accounting Standards for Business Enterprises       企业会计准则 Ag0_^  
accounting system                             会计系统 sA-W^*+  
accounting treatment                                会计处理 @;D}= 
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accuracy                                    准确性，精确性 6xh#;+e}  
additional audit procedures                      追加审计程序 jMui+G(h  
addressee                                         收件人，收信人 <Cu?$  
Administration of State-owned Assets  (the～)     国有资产管理局 k<zGrq=8J  
administrative laws and regulations                 行政法规 i03}f%JnuO  
adverse impact                                 不利影响，负面影响 oh0|2I
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adverse opinion                                反对意见 w*%$ lhp!  
advisory group                                  咨询组，顾问组 eZ5}O 0sfp  
agency fee                                        代理费，代理费用 SoU'r]k1x  
aggregate                                          总计，合计为…… h!av)nhM  
alternation of document and record                 变造文件和记录 <<5 :zlb  
alternative audit procedures                      替代审计程序，备选审计程序 ESjJHZoD(  
amend                                              修改，修订 r5fkt>HZ  
amortisation                                      摊销 ZHECcPhz  
analytical capacity                             分析能力 Fi%W\Y'  
analytical procedures                               分析性程序 _ZM9 "<M-X  
annual financial statements                        年度会计报表，年度财务报表 ANQa2swM  
appendix                                          附录，附表 np\2sa`  
applicable                                         适用的 =z1o}ga=EA  
applicable laws and regulations                 适用的法规 9$V_=Bo  
application systems                                  应用系统 a& aPBv1  
apply consistently                              一贯地执行，一贯地实施 ?J@qg20z  
appropriate                                       适当的，合适的； ivz9R'  
征用，挪用 . L5*E(<K0  
appropriate authorization                          适当的授权 L_1_y, 0N  
appropriateness of audit evidence                    审计证据的适当性 Po11EZa$a  
approval                                    批准，核准 ) v5n "W  
assertion                                    (会计报表上的)认定；确认 8Gl5)=2  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 3hf;4Mb  
asset                                                 资产，财产 'h6}cw+K  
asset restructuring                             资产重组 <&s)k  
assignment of duties                                 职责的划分 ^ Xy$is3  
assistant                                     助理，助理人员 3p 1EScH  
associated company                                 联属公司，联营公司 G<-9U}~76  
association                                        联合，结合；协会，社团 Z F yX@#B9  
assumption                                       假设，假定 %^?3s5PXD  
at a given date                                         在某一特定时日 < ivqe"m  
attestation                                         鉴证，公证 x$?7)F&z  
attestation service                             鉴证服务 JRjMt-7H_  
audit adjustment                                审计调整 9#T%bB"J  
audit areas                                        审计领域 +}XL>=-5  
audit conclusion                                审计结论 MRg\FR2>1  
audit effectiveness                             审计效果 ) ~)SCN>-  
audit efficiency                                  审计效率 d?&!y]RS#  
audit engagement letter                      审计业务约定书 m7wc)"`t  
audit evidence                                          审计证据 t#pqXY/;D  
audit fee                                    审计费 -8Jl4F ,  
audit files                                          审计档案 RJ}yf|d-C  
audit findings                                     审计中发现的事项 )Z8"uRTb0  
audit implementation stage                        审计实施阶段 !P60[*>  
audit mark                                        审计标识 56=K@$L {F  
audit materiality                                 审计重要性 SXo[[ao  
audit method                                     审计方法 W^d4/]  
audit objective                                         审计目标，审计目的 B#k3"vk#  
audit of financial statements                      会计报表审计，财务报表审计
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audit opinion                                     审计意见 a
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audit period                                      被审计期间，被审计年度 nze1]3
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audit plan                                          审计计划 |
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audit planning                                    编制审计计划，制定审计计划，审计计划 ^M(`/1:  
audit planning stage                                  审计计划阶段 L>~@ 9a\jO  
audit procedure                                审计程序 Fi?Q 4b  
audit programme                               审计程序表，具体审计计划 le^_6|ek  
audit report                                       审计报告 XAU_SPAjiw  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 *pb:9JKi  
audit report with a qualified opinion                 有保留意见的审计报告 N[bR&#p  
audit report with an adverse opinion                否定意见的审计报告 6a%:zgkOpu  
audit report with dual dates                      双重日期审计报告 ~ACP%QM=  
audit reporting stage                                 审计报告阶段 tFvgvx\:  
audit responsibility                                   审计责任 ),;D;LI{S  
audit results                                      审计结果 Ck3QrfM  
audit risk                                          审计风险 o[6vxTH  
audit sampling                                          审计抽样 <=m 30{;f  
audit sampling techniques                         审计抽样方法，审计抽样技术 L* khj3;  
audit strategies                                  审计策略 VM!-I8t  
audit summary                                         审计总结，审计小结 RQo$iISwy  
audit team                                         审计小组 dE5 5  
audit test                                    审计测试 $h,&b<-  
audit trail                                          审计轨迹 xgtJl} L  
audit work                                        审计工作 a81!~1A  
audit working paper                                 审计工作底稿 z{`6#  
audited financial statement                        审计会计报表，已审计财务报表 M2;%1^  
Auditing Guidelines (the～)                      审计规范指南 j(Fa=pi  
auditing standards                             审计准则 > h,y\uV1  
audit-oriented working paper                          (审计)业务类工作底稿 49xp2{  
authorisation                                     授权 |6sT,/6  
authorisation of transaction                       交易的授权 rw5#e.~V  
availability                                         可获得性 C7b 5%a!  
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balance                                      余额；差额；平衡 Q/QQ:t<XUi  
balance sheet                                    资产负债表 waXDGdl0  
bank                                                 银行 V~J*49t&2J  
bank account                                    银行账户，银行户头 RRS~ xOg  
bank statement                                 银行对账单 XN~#gm#  
barter transaction                              易货交易，以物换物交易 Th7wP:iDP  
basis of audit                                    审计依据 W$JY M3!  
basis of preparation                                (会计报表的)编制基础 `z3|M#r\;  
book of account                               账目，账簿 f[JI/H>  
borrowing                                         借款，贷款，借债 MfXt+c`r  
branch                                              分支，分支机构，分店 x1m8~F  
brought forward                                (账户余额等的)承上年，承上期，承上页 qPXANx<^  
budget                                              预算 P[rAJJN/E  
building                                      建筑物；大楼 VD9 q5tt7  
business conditions                                  业务情况，经营情况 B@cJ
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business licence                               (企业等的)营业执照 IwTr'}XIw  
business relation                                业务关系 &\[Qm{lN  
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