[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 \Zbi` ;m?  
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审计词汇英汉对照 y>jP]LR4  
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ability to continue as a going concern               持续经营能力 :0'2m@x~  
acceptability                                     可接受性，可接受程度 'BmLR{[2L  
acceptable level of detection risk                     检查风险的可接受水平 Z&[_8Y5j  
acceptance of engagement                       接受委托 rUOl+p_47  
accepting the engagement for the first time              首次接受委托 <WCTJ!Z  
access to asset                                         对资产的接触 T]0H&Oov  
according to                                     根据，依据，依照 T2p;#)dP  
account balance                                账户余额 _DAj$$ Ru4  
account for                                       对……进行会计处理，核算；解释 V3t;V-Lkt  
accounting                                        会计，会计学 8P[aX3T7G  
accounting advisory serve                        会计咨询服务 \\{+t<?J  
accounting firm                                 会计师事务所 R
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accounting information                      会计信息，会计资料 &m8Z3+Ea  
accounting period                             会计期间 l %M0^d6M  
accounting policies                                   会计政策 Lj#K^c Ee  
accounting professional bodies                 会计职业组织，会计职业团体 71(C@/J  
accounting records                                   会计记录 GT3?)g{Z  
accounting responsibility                           会计责任 3X#)PX9b){  
accounting service                             会计服务 wOU\&u|
 
accounting standards                                会计准则 1Bh d-  
Accounting Standards for Business Enterprises       企业会计准则 TeXt'G=M  
accounting system                             会计系统 GRq0nhJ  
accounting treatment                                会计处理 1p }:K`#{  
accuracy                                    准确性，精确性 O\&[|sGY{  
additional audit procedures                      追加审计程序 DSX.84  
addressee                                         收件人，收信人 OD~B2MpM>  
Administration of State-owned Assets  (the～)     国有资产管理局 e_Un:r@)  
administrative laws and regulations                 行政法规 x
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adverse impact                                 不利影响，负面影响 >jH%n(TcC  
adverse opinion                                反对意见 g*%z{w  
advisory group                                  咨询组，顾问组 Z:3SI$tO  
agency fee                                        代理费，代理费用 `%oJa`  
aggregate                                          总计，合计为…… #'lqE)T  
alternation of document and record                 变造文件和记录 G,fh/E+  
alternative audit procedures                      替代审计程序，备选审计程序 G>f2E49BXt  
amend                                              修改，修订 Q-7C'|  
amortisation                                      摊销 3d81]!n  
analytical capacity                             分析能力 ]sL)[o  
analytical procedures                               分析性程序 &U7INUL  
annual financial statements                        年度会计报表，年度财务报表 U\~9YX8  
appendix                                          附录，附表 *s1^s;LR  
applicable                                         适用的 _jCk)3KO  
applicable laws and regulations                 适用的法规 (eEs0  
application systems                                  应用系统 W3aFao>!OZ  
apply consistently                              一贯地执行，一贯地实施 ]R?{9H|jwE  
appropriate                                       适当的，合适的； "Di8MMGOY  
征用，挪用 i0/RvrLc  
appropriate authorization                          适当的授权 f:hsE  
appropriateness of audit evidence                    审计证据的适当性 eF=cMC  
approval                                    批准，核准 {a6cA=WTPd  
assertion                                    (会计报表上的)认定；确认 pB0p?D)n  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 5% )<e-  
asset                                                 资产，财产 vA"MTncv  
asset restructuring                             资产重组 %!X9>i>  
assignment of duties                                 职责的划分 H.=S08c3kA  
assistant                                     助理，助理人员 vj,OX~|  
associated company                                 联属公司，联营公司 RJhafUJ zH  
association                                        联合，结合；协会，社团 t]14bf$*Q  
assumption                                       假设，假定 =R6IW,*  
at a given date                                         在某一特定时日 l>){cI/D#  
attestation                                         鉴证，公证 ewrs D'?  
attestation service                             鉴证服务 g:rjt1w`D  
audit adjustment                                审计调整 !9p;%Ny`  
audit areas                                        审计领域 cM 5V%w  
audit conclusion                                审计结论 `G0GWh)`x  
audit effectiveness                             审计效果 ]:_
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audit efficiency                                  审计效率 orON)Sks  
audit engagement letter                      审计业务约定书 M%(^GdI#Vf  
audit evidence                                          审计证据 ;v uqI5k  
audit fee                                    审计费 *l{GD1ZDk  
audit files                                          审计档案 !!:mjq<0  
audit findings                                     审计中发现的事项 J1UG},-h  
audit implementation stage                        审计实施阶段 JG/Pc1aK  
audit mark                                        审计标识 :}*  
audit materiality                                 审计重要性 a2%xW_e  
audit method                                     审计方法 BL[N  
audit objective                                         审计目标，审计目的 !%X#;{  
audit of financial statements                      会计报表审计，财务报表审计 A}3dx!?7j  
audit opinion                                     审计意见 dtx3;d<NsJ  
audit period                                      被审计期间，被审计年度 kJ[r.)HU  
audit plan                                          审计计划 .$"13"  
audit planning                                    编制审计计划，制定审计计划，审计计划 `~k`m{4.a  
audit planning stage                                  审计计划阶段 ,[UK32KWI  
audit procedure                                审计程序 mxEni y  
audit programme                               审计程序表，具体审计计划 +oevNM  
audit report                                       审计报告 Kg6[   
audit report with a disclaimer of opinion           拒绝表示意见审计报告 Mj<T+Ohz  
audit report with a qualified opinion                 有保留意见的审计报告 GTuxMg`  
audit report with an adverse opinion                否定意见的审计报告 SU C'o"  
audit report with dual dates                      双重日期审计报告 NpLZ ,|H  
audit reporting stage                                 审计报告阶段 /P%OXn$i/  
audit responsibility                                   审计责任 ORx6r=zg  
audit results                                      审计结果 J~.`  
audit risk                                          审计风险 W"n0x8~sV  
audit sampling                                          审计抽样 B? Z_~Bf&  
audit sampling techniques                         审计抽样方法，审计抽样技术 N@#,YnPI  
audit strategies                                  审计策略 U[EZ,7n8  
audit summary                                         审计总结，审计小结 L6x ;<gj  
audit team                                         审计小组 SxI-pH'  
audit test                                    审计测试 g^: &D
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audit trail                                          审计轨迹 :i9=Wj
 
audit work                                        审计工作 0PD=/fh[  
audit working paper                                 审计工作底稿
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audited financial statement                        审计会计报表，已审计财务报表 c> 0R_  
Auditing Guidelines (the～)                      审计规范指南 ,n3e8qd  
auditing standards                             审计准则 XY^]nm-{I  
audit-oriented working paper                          (审计)业务类工作底稿 IqAML|C  
authorisation                                     授权 rU9z? (  
authorisation of transaction                       交易的授权 +3F%soum95  
availability                                         可获得性 aqEmF  
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balance                                      余额；差额；平衡 Ji4JP0  
balance sheet                                    资产负债表 Dbu>rESz  
bank                                                 银行 Qo~|[]GE  
bank account                                    银行账户，银行户头 +Ly @5y"  
bank statement                                 银行对账单 Ge7Uety  
barter transaction                              易货交易，以物换物交易 Vbv)C3ezD  
basis of audit                                    审计依据 tj4/x7!  
basis of preparation                                (会计报表的)编制基础 ShesJj  
book of account                               账目，账簿
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borrowing                                         借款，贷款，借债 +"1fr  
branch                                              分支，分支机构，分店 p1
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brought forward                                (账户余额等的)承上年，承上期，承上页 > JC"YB  
budget                                              预算 ^Na3VP  
building                                      建筑物；大楼 qV0GpVJZU?  
business conditions                                  业务情况，经营情况 ;,/4Ry22j-  
business licence                               (企业等的)营业执照 5=#2@qp  
business relation                                业务关系 +rJDDIb  
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