[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 K \;
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审计词汇英汉对照 Z$+0gm\Cnw  
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ability to continue as a going concern               持续经营能力 Gh@QR`xxc  
acceptability                                     可接受性，可接受程度 k.rZj|7 L  
acceptable level of detection risk                     检查风险的可接受水平 G-T:7  
acceptance of engagement                       接受委托 #Ok*Or  
accepting the engagement for the first time              首次接受委托 j4Lf6aUOX  
access to asset                                         对资产的接触 oU{m
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according to                                     根据，依据，依照 /tV)8pEj  
account balance                                账户余额 G#K=n  
account for                                       对……进行会计处理，核算；解释 eyUo67'7  
accounting                                        会计，会计学  4INO .  
accounting advisory serve                        会计咨询服务 !v94FkS>  
accounting firm                                 会计师事务所 Q;`#ujxL  
accounting information                      会计信息，会计资料 6R# f 8  
accounting period                             会计期间 U?H!:?,C  
accounting policies                                   会计政策 $0{c=r9  
accounting professional bodies                 会计职业组织，会计职业团体 qL3*H\9N  
accounting records                                   会计记录 UX(#C,qgG  
accounting responsibility                           会计责任 1'Kn:I  
accounting service                             会计服务 N0/DPZX7  
accounting standards                                会计准则 VBs
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Accounting Standards for Business Enterprises       企业会计准则 Rsqb<+7  
accounting system                             会计系统 }cMb0`oA  
accounting treatment                                会计处理 _kgw+NA&-H  
accuracy                                    准确性，精确性 H}X3nl\]  
additional audit procedures                      追加审计程序 -Vw,9VCF  
addressee                                         收件人，收信人 CYs:P8^  
Administration of State-owned Assets  (the～)     国有资产管理局 >H?8?a D  
administrative laws and regulations                 行政法规 p)Z$q2L  
adverse impact                                 不利影响，负面影响 NtSa#$A  
adverse opinion                                反对意见 :X/j%m*  
advisory group                                  咨询组，顾问组 nIKh<ws4z  
agency fee                                        代理费，代理费用 [,$] %|6wt  
aggregate                                          总计，合计为…… l *.#g  
alternation of document and record                 变造文件和记录 :SziQQ  
alternative audit procedures                      替代审计程序，备选审计程序 h_Q9c  
amend                                              修改，修订 hQPiGIs
  
amortisation                                      摊销 PJS\> N&u  
analytical capacity                             分析能力 a\aJw[d{  
analytical procedures                               分析性程序 1Y\g{A"  
annual financial statements                        年度会计报表，年度财务报表 2
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appendix                                          附录，附表 &+d>xy\^/  
applicable                                         适用的 '$;S?6$eW  
applicable laws and regulations                 适用的法规 j8L!miv6  
application systems                                  应用系统 XeKIue@_  
apply consistently                              一贯地执行，一贯地实施 "\)j=MI8u+  
appropriate                                       适当的，合适的； s9@/(_  
征用，挪用 tLJ"] D1w  
appropriate authorization                          适当的授权 !z$.Jcr1  
appropriateness of audit evidence                    审计证据的适当性 $9j\sZ
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approval                                    批准，核准 uI!rJc>TX  
assertion                                    (会计报表上的)认定；确认 AWc7T W  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 O| ) [j@7  
asset                                                 资产，财产 C/\)-^  
asset restructuring                             资产重组 -]\UFR  
assignment of duties                                 职责的划分 2 D>WIOX  
assistant                                     助理，助理人员 nYLq%7}k  
associated company                                 联属公司，联营公司 w?Cqe N  
association                                        联合，结合；协会，社团 vzd1:'^t  
assumption                                       假设，假定 D:/^T
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at a given date                                         在某一特定时日 \f5$L`  
attestation                                         鉴证，公证 5O%Q*\(  
attestation service                             鉴证服务 D({%FQ"  
audit adjustment                                审计调整 2X!O
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audit areas                                        审计领域 CMI%jyiX
 
audit conclusion                                审计结论 NVAt-u0LB  
audit effectiveness                             审计效果 s(o{SC'tt  
audit efficiency                                  审计效率 *?VbN}g2  
audit engagement letter                      审计业务约定书 Q &<:W4N*  
audit evidence                                          审计证据 3Gubq4r  
audit fee                                    审计费 9,sj,A1  
audit files                                          审计档案 wKIQK!B)mF  
audit findings                                     审计中发现的事项 4RGEg;]S  
audit implementation stage                        审计实施阶段 D .oX>L#:  
audit mark                                        审计标识 [k M)K'-  
audit materiality                                 审计重要性 NiQ`,Q$B  
audit method                                     审计方法 P4-`<i]!S  
audit objective                                         审计目标，审计目的 }K! }6?17T  
audit of financial statements                      会计报表审计，财务报表审计 ;!v2kVuS]  
audit opinion                                     审计意见 4p\<b8(9>  
audit period                                      被审计期间，被审计年度 0GK<l  
audit plan                                          审计计划 dgh)Rfp3  
audit planning                                    编制审计计划，制定审计计划，审计计划 >7[. {Y  
audit planning stage                                  审计计划阶段 4Z12Z@A#7  
audit procedure                                审计程序 y-w=4_W  
audit programme                               审计程序表，具体审计计划 d[9c6C:<q  
audit report                                       审计报告 e)]9u$x  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 r({!ejT{U  
audit report with a qualified opinion                 有保留意见的审计报告 R @N I  
audit report with an adverse opinion                否定意见的审计报告 
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audit report with dual dates                      双重日期审计报告 }RowAGWL  
audit reporting stage                                 审计报告阶段 OXd617  
audit responsibility                                   审计责任 ;}"_hLX  
audit results                                      审计结果 $T.we+u  
audit risk                                          审计风险 .&:y+Oww~  
audit sampling                                          审计抽样 =ZR9zL=h  
audit sampling techniques                         审计抽样方法，审计抽样技术 r BQFC4L  
audit strategies                                  审计策略 ]r8t^b
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audit summary                                         审计总结，审计小结 (LbAP9Zj#f  
audit team                                         审计小组 +P:xB0Tm D  
audit test                                    审计测试 qpjtF'  
audit trail                                          审计轨迹 W ZdEfY{  
audit work                                        审计工作 :vZ8n6J[  
audit working paper                                 审计工作底稿 >qk[/\^O  
audited financial statement                        审计会计报表，已审计财务报表 >77N5>]e  
Auditing Guidelines (the～)                      审计规范指南 uu@Y]0-  
auditing standards                             审计准则 3z';Zwz &X  
audit-oriented working paper                          (审计)业务类工作底稿 |\;oFuCv##  
authorisation                                     授权 Ir'(G
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authorisation of transaction                       交易的授权 `?r]OVe{y  
availability                                         可获得性 :iqFC >D  
B Y /$`vgqs  
balance                                      余额；差额；平衡 <ZG EmQ  
balance sheet                                    资产负债表 v6(Yz[  
bank                                                 银行 QW
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bank account                                    银行账户，银行户头 [!H2i p-  
bank statement                                 银行对账单 AlT41v~6
 
barter transaction                              易货交易，以物换物交易 2[6>h)  
basis of audit                                    审计依据 /I&Hq7SW`  
basis of preparation                                (会计报表的)编制基础 x(pq!+~K  
book of account                               账目，账簿 uTTM%-DMHT  
borrowing                                         借款，贷款，借债 D1]%2:  
branch                                              分支，分支机构，分店 ^L#\z7  
brought forward                                (账户余额等的)承上年，承上期，承上页 (WZKqt)S"o  
budget                                              预算 t>.1,'zb  
building                                      建筑物；大楼 +EK(r@eV  
business conditions                                  业务情况，经营情况 9c9FC  
business licence                               (企业等的)营业执照 &9X`tCnL  
business relation                                业务关系 tl9=u-D13@  
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