[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 r8pTtf#Q  
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审计词汇英汉对照 v1 d]  
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ability to continue as a going concern               持续经营能力 vbXuT$  
acceptability                                     可接受性，可接受程度 X4
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acceptable level of detection risk                     检查风险的可接受水平 1;i[H[hNY  
acceptance of engagement                       接受委托 jt@k<#h~  
accepting the engagement for the first time              首次接受委托 sV@kQ:  
access to asset                                         对资产的接触 wv #1s3  
according to                                     根据，依据，依照 \Se>u4~L  
account balance                                账户余额 rgWGe6;!  
account for                                       对……进行会计处理，核算；解释 J0~Ha u  
accounting                                        会计，会计学 6! \a8q'z  
accounting advisory serve                        会计咨询服务 22a$//}E  
accounting firm                                 会计师事务所 t \kI( G  
accounting information                      会计信息，会计资料 |
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accounting period                             会计期间 l}&egq DC  
accounting policies                                   会计政策 DI'wZy
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accounting professional bodies                 会计职业组织，会计职业团体 .Vj;[p8  
accounting records                                   会计记录 hub1rY|No  
accounting responsibility                           会计责任 ~vy_~|6s  
accounting service                             会计服务 /0>Cy\eN0  
accounting standards                                会计准则 ,9^wKS!7$  
Accounting Standards for Business Enterprises       企业会计准则 we9R4*j  
accounting system                             会计系统 o}mD1q0yE  
accounting treatment                                会计处理 .h-:)e*  
accuracy                                    准确性，精确性 X!2/cgU7  
additional audit procedures                      追加审计程序 MR=>DcR  
addressee                                         收件人，收信人 0%7c?3#  
Administration of State-owned Assets  (the～)     国有资产管理局 ^EdY:6NJ=A  
administrative laws and regulations                 行政法规 IKb 7#Ut  
adverse impact                                 不利影响，负面影响 -z)I;R  
adverse opinion                                反对意见 `PnB<rf:*1  
advisory group                                  咨询组，顾问组 {<5rbsqk  
agency fee                                        代理费，代理费用 #>g]CRN  
aggregate                                          总计，合计为…… u~=>$oT't  
alternation of document and record                 变造文件和记录 y+\nj3v6  
alternative audit procedures                      替代审计程序，备选审计程序 ZMQSy7  
amend                                              修改，修订 BaIH7JLZ8  
amortisation                                      摊销 :PuJF`k  
analytical capacity                             分析能力 WUkx v*  
analytical procedures                               分析性程序 id8a#&t]  
annual financial statements                        年度会计报表，年度财务报表 
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appendix                                          附录，附表 I:Wrwd  
applicable                                         适用的 sc\4.Ux%Q  
applicable laws and regulations                 适用的法规 j4$XAq~W  
application systems                                  应用系统 Fr?o 4E6h  
apply consistently                              一贯地执行，一贯地实施 pPem;i^~  
appropriate                                       适当的，合适的； fn>MOD!l  
征用，挪用 SE&J)Sj]  
appropriate authorization                          适当的授权 R_eKKi@VH  
appropriateness of audit evidence                    审计证据的适当性 m!L&_Z|j  
approval                                    批准，核准 T },Nqt<  
assertion                                    (会计报表上的)认定；确认 rwGY)9|  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 ^\Gaf5{  
asset                                                 资产，财产 \2~Cn c*O  
asset restructuring                             资产重组 M^DYzJ  
assignment of duties                                 职责的划分 a^t#kdT  
assistant                                     助理，助理人员 +K,]#$k  
associated company                                 联属公司，联营公司 (Vnv"= (  
association                                        联合，结合；协会，社团 IFYGl  
assumption                                       假设，假定 avrf]r aM|  
at a given date                                         在某一特定时日 EH<r Uv63  
attestation                                         鉴证，公证 fl*]ua  
attestation service                             鉴证服务 3QM6M9M  
audit adjustment                                审计调整 RI9&KS  
audit areas                                        审计领域 JJ[.K*dO  
audit conclusion                                审计结论 ohklLZoZ  
audit effectiveness                             审计效果 |{udd~oE&  
audit efficiency                                  审计效率 fw Ooi'jb  
audit engagement letter                      审计业务约定书 ya8MjGo  
audit evidence                                          审计证据 8`l bKV  
audit fee                                    审计费 MlVN'w  
audit files                                          审计档案 ^u`1W^>  
audit findings                                     审计中发现的事项 + p
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audit implementation stage                        审计实施阶段 O N..B}J  
audit mark                                        审计标识 D#R5G   
audit materiality                                 审计重要性 Gv?3T Am8  
audit method                                     审计方法 ".Z|zt6C  
audit objective                                         审计目标，审计目的 |tF:]jnIt  
audit of financial statements                      会计报表审计，财务报表审计 31v0V: j  
audit opinion                                     审计意见 LPO:Ka  
audit period                                      被审计期间，被审计年度 }xXUCU<  
audit plan                                          审计计划 [S;ceORx  
audit planning                                    编制审计计划，制定审计计划，审计计划 tGv5pe*r  
audit planning stage                                  审计计划阶段 eK
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audit procedure                                审计程序 DtLga[M  
audit programme                               审计程序表，具体审计计划 =?hGa;/rb  
audit report                                       审计报告 =E?kxf[X  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 \2F{r<A\@  
audit report with a qualified opinion                 有保留意见的审计报告 o6L\39v_  
audit report with an adverse opinion                否定意见的审计报告 KG7~)g  
audit report with dual dates                      双重日期审计报告 c&4EO|  
audit reporting stage                                 审计报告阶段 ehehTP  
audit responsibility                                   审计责任 [H ^ktF  
audit results                                      审计结果 \~u7 k  
audit risk                                          审计风险 2loy4f  
audit sampling                                          审计抽样 eW%Cef  
audit sampling techniques                         审计抽样方法，审计抽样技术 i
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audit strategies                                  审计策略 N 0<([B;  
audit summary                                         审计总结，审计小结 =GH>-*qp  
audit team                                         审计小组 >G`Uc&=  
audit test                                    审计测试 IqEE.XhaK  
audit trail                                          审计轨迹 ;nS.t_UW.  
audit work                                        审计工作 3Wv-olv  
audit working paper                                 审计工作底稿 R| 4a9 G  
audited financial statement                        审计会计报表，已审计财务报表 v__n>*x  
Auditing Guidelines (the～)                      审计规范指南 !V/Vy/'`*  
auditing standards                             审计准则 I_ O8 9Sgn  
audit-oriented working paper                          (审计)业务类工作底稿 DXFU~J*  
authorisation                                     授权 y~eQVnH5W  
authorisation of transaction                       交易的授权 }XHB7,  
availability                                         可获得性 R#QOG}  
B $#2 zxpr,  
balance                                      余额；差额；平衡 WTWONO>  
balance sheet                                    资产负债表 Bgw=((p  
bank                                                 银行 -;T!d  
bank account                                    银行账户，银行户头 Gs`[\<;LI  
bank statement                                 银行对账单 H{yUKZH*  
barter transaction                              易货交易，以物换物交易 PD,s,A  
basis of audit                                    审计依据 haTmfh_|  
basis of preparation                                (会计报表的)编制基础 N>a. dYXr  
book of account                               账目，账簿 p~LTu<*S  
borrowing                                         借款，贷款，借债 NA@ <v{z  
branch                                              分支，分支机构，分店 .AHf]X0  
brought forward                                (账户余额等的)承上年，承上期，承上页 ]{sx#|_S  
budget                                              预算 6b!F7kyg  
building                                      建筑物；大楼 8s+9PE  
business conditions                                  业务情况，经营情况 K14F
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business licence                               (企业等的)营业执照 G#uD CF,O  
business relation                                业务关系 UQ[!k 6  
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