[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 Y j>ezFo  
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审计词汇英汉对照 3>buZ6vh  
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ability to continue as a going concern               持续经营能力 p!2t/X
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acceptability                                     可接受性，可接受程度 *^.OqbO[U  
acceptable level of detection risk                     检查风险的可接受水平 ,IQ%7*f;O_  
acceptance of engagement                       接受委托 2p8}6y:}7  
accepting the engagement for the first time              首次接受委托 r[RO"Ej"  
access to asset                                         对资产的接触 ^uWj#  
according to                                     根据，依据，依照 (Ei} :6,}  
account balance                                账户余额 'Rw*WK  
account for                                       对……进行会计处理，核算；解释 y_f^ dIK*=  
accounting                                        会计，会计学 !i?aRI/6  
accounting advisory serve                        会计咨询服务 S *K0OUq  
accounting firm                                 会计师事务所 S+//g+e|f  
accounting information                      会计信息，会计资料 TDHS/"MbA7  
accounting period                             会计期间 1_G5uHO  
accounting policies                                   会计政策 km9@*@)  
accounting professional bodies                 会计职业组织，会计职业团体 <'z.3@D  
accounting records                                   会计记录 @7OE:& #V  
accounting responsibility                           会计责任 $O^U"  
accounting service                             会计服务 Ky6 d{|H  
accounting standards                                会计准则 t-$Hti7Lk  
Accounting Standards for Business Enterprises       企业会计准则 vU,;asgy  
accounting system                             会计系统 p$@l,4@{  
accounting treatment                                会计处理 A,! YXl [  
accuracy                                    准确性，精确性 *Au[{sR  
additional audit procedures                      追加审计程序 $1;@@LSw  
addressee                                         收件人，收信人 P(Q}r7F~(  
Administration of State-owned Assets  (the～)     国有资产管理局 (c1Kg
  
administrative laws and regulations                 行政法规 gL6.,4q+1  
adverse impact                                 不利影响，负面影响 Gque@u  
adverse opinion                                反对意见 ,(&5y:o  
advisory group                                  咨询组，顾问组 8WMGuv  
agency fee                                        代理费，代理费用 o9AwW  
aggregate                                          总计，合计为…… %pr}Xs(-f  
alternation of document and record                 变造文件和记录 L QA6iZBP  
alternative audit procedures                      替代审计程序，备选审计程序 L$ ZZ]?7j  
amend                                              修改，修订 %3 VToj@`>  
amortisation                                      摊销 zc%HBZ3p  
analytical capacity                             分析能力
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analytical procedures                               分析性程序 u4.2u}A/R%  
annual financial statements                        年度会计报表，年度财务报表 u1_NC;  
appendix                                          附录，附表 { ^ @c96&  
applicable                                         适用的 =!P$[pN2  
applicable laws and regulations                 适用的法规 @[w.!GW%  
application systems                                  应用系统 vON1\$bu`  
apply consistently                              一贯地执行，一贯地实施 5{O9<~,  
appropriate                                       适当的，合适的； k|[86<&[  
征用，挪用 SyCa~M!}>  
appropriate authorization                          适当的授权 pl5Q2zq%  
appropriateness of audit evidence                    审计证据的适当性 5!}fd/}Uk  
approval                                    批准，核准 iVqXf;eB!5  
assertion                                    (会计报表上的)认定；确认 DyPb]Udb:  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 C+X-Cp  
asset                                                 资产，财产 OA{PKC  
asset restructuring                             资产重组 *4RL  
assignment of duties                                 职责的划分 A!fRpN  
assistant                                     助理，助理人员 B5H=#  
associated company                                 联属公司，联营公司 H"J>wIuGX  
association                                        联合，结合；协会，社团 !t+eJj   
assumption                                       假设，假定 l\1_v7s  
at a given date                                         在某一特定时日 ck K9@RQ  
attestation                                         鉴证，公证 LXx`Vk>ky  
attestation service                             鉴证服务 \s">trXwX  
audit adjustment                                审计调整 TM^.y Y  
audit areas                                        审计领域 "|W``&pM  
audit conclusion                                审计结论 xmbFJUMH  
audit effectiveness                             审计效果 :}p<Hq 8Z  
audit efficiency                                  审计效率 jv'q:uA^  
audit engagement letter                      审计业务约定书 `beU2N  
audit evidence                                          审计证据 Jw)-6WJ!uO  
audit fee                                    审计费 =y WHm  
audit files                                          审计档案 HC/?o0  
audit findings                                     审计中发现的事项 `w/b];e1)  
audit implementation stage                        审计实施阶段 %8~g#Z  
audit mark                                        审计标识 AN 'L- E  
audit materiality                                 审计重要性 ]O.Z4+6w  
audit method                                     审计方法 +n&9ZCH  
audit objective                                         审计目标，审计目的 FG6mh,C!  
audit of financial statements                      会计报表审计，财务报表审计 d2[R{eNX=  
audit opinion                                     审计意见 O t1:z:Pl  
audit period                                      被审计期间，被审计年度 <)ltvo(  
audit plan                                          审计计划 i+eDBg6  
audit planning                                    编制审计计划，制定审计计划，审计计划 lko k2  
audit planning stage                                  审计计划阶段 #>\%7b59>  
audit procedure                                审计程序 tA]Y=U+Q  
audit programme                               审计程序表，具体审计计划 9>h K4&m^  
audit report                                       审计报告 UJhUb)}^  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 D!nx%%q  
audit report with a qualified opinion                 有保留意见的审计报告 i.G"21M  
audit report with an adverse opinion                否定意见的审计报告 Spt;m0W90  
audit report with dual dates                      双重日期审计报告 m vLqccL  
audit reporting stage                                 审计报告阶段 8$C?j\J|*  
audit responsibility                                   审计责任 dtd}P~  
audit results                                      审计结果 y?.l9  
audit risk                                          审计风险 <^Sp4J  
audit sampling                                          审计抽样 &24$*Oe  
audit sampling techniques                         审计抽样方法，审计抽样技术 Rg6/6/ IN  
audit strategies                                  审计策略 :zLeS-  
audit summary                                         审计总结，审计小结 `g!NFp9q  
audit team                                         审计小组 Xgyi}~AoaU  
audit test                                    审计测试 {}1KI+s9\  
audit trail                                          审计轨迹 YH/3N(],  
audit work                                        审计工作 8bI;xjK^Q  
audit working paper                                 审计工作底稿 ^F4h:  
audited financial statement                        审计会计报表，已审计财务报表 gL}x|Q2`  
Auditing Guidelines (the～)                      审计规范指南 -/3D0`R  
auditing standards                             审计准则 @'fWS^ ;&  
audit-oriented working paper                          (审计)业务类工作底稿 rugR>&mea  
authorisation                                     授权 ^b@&O-&s  
authorisation of transaction                       交易的授权 ERZWK  
availability                                         可获得性 >[a&,gS  
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balance                                      余额；差额；平衡 (4oO8aBB  
balance sheet                                    资产负债表 6h3TU,$r  
bank                                                 银行 Zz@wbhMV  
bank account                                    银行账户，银行户头 B96"|v$  
bank statement                                 银行对账单 YCnKX<Wv  
barter transaction                              易货交易，以物换物交易 u[~= a5:4  
basis of audit                                    审计依据 )9'Zb`n  
basis of preparation                                (会计报表的)编制基础 mdy+ >e<  
book of account                               账目，账簿 _5&LV2  
borrowing                                         借款，贷款，借债 I!;vy/r  
branch                                              分支，分支机构，分店 D;QV`Z%I  
brought forward                                (账户余额等的)承上年，承上期，承上页 ]?A-D,!(  
budget                                              预算 /Ym!%11`  
building                                      建筑物；大楼 .Mu]uQUF  
business conditions                                  业务情况，经营情况 <Pg<F[eDM  
business licence                               (企业等的)营业执照 :elTqw>pn  
business relation                                业务关系 ^{R.X:a  
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