[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 \i@R5v=zL  
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审计词汇英汉对照 ZGsd cnz  
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ability to continue as a going concern               持续经营能力 "#-iD  
acceptability                                     可接受性，可接受程度 )*{B_[  
acceptable level of detection risk                     检查风险的可接受水平 M0 \gp@Fe  
acceptance of engagement                       接受委托 zUZET'Bm9  
accepting the engagement for the first time              首次接受委托 CSq|R-@<U  
access to asset                                         对资产的接触 ?Tu=-ppw  
according to                                     根据，依据，依照 +PI}$c-|`  
account balance                                账户余额 V45adDiZ  
account for                                       对……进行会计处理，核算；解释 EzjK{v">  
accounting                                        会计，会计学 Dq$1 j%4Y  
accounting advisory serve                        会计咨询服务 \[. qN  
accounting firm                                 会计师事务所 %"fO^KA.h]  
accounting information                      会计信息，会计资料 _KxR~
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accounting period                             会计期间 "`cPV){]  
accounting policies                                   会计政策 3o/f, }_  
accounting professional bodies                 会计职业组织，会计职业团体 w?^[*_Y  
accounting records                                   会计记录 6sQ;Z|!Pz  
accounting responsibility                           会计责任 GEh(pJ  
accounting service                             会计服务 u a_w5o7  
accounting standards                                会计准则 _@[W[=|H  
Accounting Standards for Business Enterprises       企业会计准则 Ak('4j!*}^  
accounting system                             会计系统 &z:bZH]DH  
accounting treatment                                会计处理 x9a\~XL>a  
accuracy                                    准确性，精确性 `BG> %#  
additional audit procedures                      追加审计程序 X;GU#8W  
addressee                                         收件人，收信人 Y)1J8kq_  
Administration of State-owned Assets  (the～)     国有资产管理局 t8h*SHD9  
administrative laws and regulations                 行政法规 BG?>)]6  
adverse impact                                 不利影响，负面影响 `XK\', }F  
adverse opinion                                反对意见 K<`Z@f3'w  
advisory group                                  咨询组，顾问组 ~yw]<{?  
agency fee                                        代理费，代理费用 lqJ92vi6Q  
aggregate                                          总计，合计为…… Yk|.UuXT  
alternation of document and record                 变造文件和记录 oVn&L*H  
alternative audit procedures                      替代审计程序，备选审计程序 <bSPKTKL  
amend                                              修改，修订 LD5`9-  
amortisation                                      摊销 JJ}DYv  
analytical capacity                             分析能力 K/f-9hE F  
analytical procedures                               分析性程序 $L6R,%c  
annual financial statements                        年度会计报表，年度财务报表 RJerx:]  
appendix                                          附录，附表 0zSz[;A  
applicable                                         适用的 \gPMYMd  
applicable laws and regulations                 适用的法规 LPu*Lkx  
application systems                                  应用系统 g
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apply consistently                              一贯地执行，一贯地实施 bEQ-?X%7  
appropriate                                       适当的，合适的； Qg(;>ops  
征用，挪用 a~_JTH4=t  
appropriate authorization                          适当的授权 /(hTk&  
appropriateness of audit evidence                    审计证据的适当性 ([>__c/Nd  
approval                                    批准，核准 6fo"k+S  
assertion                                    (会计报表上的)认定；确认 Fb%?qaLmCv  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 d<Q%h?E  
asset                                                 资产，财产 ?#(LH\$l_  
asset restructuring                             资产重组 j<0;JAL  
assignment of duties                                 职责的划分 5 D^#6h 4  
assistant                                     助理，助理人员 M80Q6K  
associated company                                 联属公司，联营公司 WH1" HO  
association                                        联合，结合；协会，社团 C`kqsK  
assumption                                       假设，假定 ,pGA|ob  
at a given date                                         在某一特定时日 4aBVO%t  
attestation                                         鉴证，公证 Ti_G  
attestation service                             鉴证服务 L@6]~[JvP  
audit adjustment                                审计调整 Aixe?A_x  
audit areas                                        审计领域 NFEr
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audit conclusion                                审计结论 X5 or5v  
audit effectiveness                             审计效果 5!qf{ 4j  
audit efficiency                                  审计效率 l:UKU!  
audit engagement letter                      审计业务约定书 1@t.J>  
audit evidence                                          审计证据 ~B"HI+:\L  
audit fee                                    审计费 .9B@w+=6  
audit files                                          审计档案 * BR#^Wt  
audit findings                                     审计中发现的事项 o)@nnqa  
audit implementation stage                        审计实施阶段 2xO[ ?fR  
audit mark                                        审计标识 Qr~!YPK\  
audit materiality                                 审计重要性 g*YA~J@  
audit method                                     审计方法 +<F3}]]  
audit objective                                         审计目标，审计目的 i^.eX VV/  
audit of financial statements                      会计报表审计，财务报表审计 AmDOv4  
audit opinion                                     审计意见 2!B|w8ar  
audit period                                      被审计期间，被审计年度 ez[x8M>  
audit plan                                          审计计划 j;
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audit planning                                    编制审计计划，制定审计计划，审计计划 ;iKtv+"  
audit planning stage                                  审计计划阶段 ^#Q -?O  
audit procedure                                审计程序 6#CswSpS  
audit programme                               审计程序表，具体审计计划 l_
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audit report                                       审计报告 mKO~`Wq%@  
audit report with a disclaimer of opinion           拒绝表示意见审计报告
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audit report with a qualified opinion                 有保留意见的审计报告 r1%{\<  
audit report with an adverse opinion                否定意见的审计报告 <zn)f@W  
audit report with dual dates                      双重日期审计报告 1#_pj eG  
audit reporting stage                                 审计报告阶段 dB4ifeT]  
audit responsibility                                   审计责任 E :**gvfq  
audit results                                      审计结果 p$1 'e,G  
audit risk                                          审计风险 w$f_z*/  
audit sampling                                          审计抽样 Bx|W#:3e  
audit sampling techniques                         审计抽样方法，审计抽样技术 :g63*d+/G  
audit strategies                                  审计策略 #9]2U ixq[  
audit summary                                         审计总结，审计小结 6&SNFOX{@  
audit team                                         审计小组 8HBwcXYoHh  
audit test                                    审计测试 Q?>r:vMi  
audit trail                                          审计轨迹 q%kCTw  
audit work                                        审计工作 ;u'VR}4ph  
audit working paper                                 审计工作底稿 N^[ F+y  
audited financial statement                        审计会计报表，已审计财务报表 ,(x`zpp _  
Auditing Guidelines (the～)                      审计规范指南 <H60rON  
auditing standards                             审计准则 o<!H/PN  
audit-oriented working paper                          (审计)业务类工作底稿 q5e(~@(z<`  
authorisation                                     授权 P`Ku . ONQ  
authorisation of transaction                       交易的授权 a}NB
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availability                                         可获得性 wQy~5+LE  
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balance                                      余额；差额；平衡 }WC[<AqI  
balance sheet                                    资产负债表 *'8q?R?7g  
bank                                                 银行 w(ZZTVW-  
bank account                                    银行账户，银行户头 ~v2(sRJ  
bank statement                                 银行对账单 &M?b 08  
barter transaction                              易货交易，以物换物交易 ">wvd*w0"(  
basis of audit                                    审计依据 r7R'beiH  
basis of preparation                                (会计报表的)编制基础 4_QfM}Fyp  
book of account                               账目，账簿 4lX_2QT]E  
borrowing                                         借款，贷款，借债 7!j b  
branch                                              分支，分支机构，分店 8ly)G  
brought forward                                (账户余额等的)承上年，承上期，承上页 ^ei[1#  
budget                                              预算 :~"myn,  
building                                      建筑物；大楼
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business conditions                                  业务情况，经营情况 QEt"T7a[/  
business licence                               (企业等的)营业执照 >Df;1:U  
business relation                                业务关系 Ss5@n  
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