[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 8e2?tmWM  
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审计词汇英汉对照 "484n/D  
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ability to continue as a going concern               持续经营能力 V5mTu)tp5  
acceptability                                     可接受性，可接受程度 tWPO]3hW  
acceptable level of detection risk                     检查风险的可接受水平 WO*9+\[v  
acceptance of engagement                       接受委托 \}"m'(\c  
accepting the engagement for the first time              首次接受委托 =o7} ]k7  
access to asset                                         对资产的接触 rf K8q'@  
according to                                     根据，依据，依照 .*/Fucr  
account balance                                账户余额 -:Rp'SJ  
account for                                       对……进行会计处理，核算；解释 g@
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accounting                                        会计，会计学 U5r}6D!)  
accounting advisory serve                        会计咨询服务 $)Bg JDr  
accounting firm                                 会计师事务所 =;L*<I  
accounting information                      会计信息，会计资料 j`>^1Q  
accounting period                             会计期间 Ey`h1Y  
accounting policies                                   会计政策 :k=mzO<&  
accounting professional bodies                 会计职业组织，会计职业团体 xL "!~dN  
accounting records                                   会计记录 ROb
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accounting responsibility                           会计责任 (p)!Mq "^  
accounting service                             会计服务 47>>4_Hz  
accounting standards                                会计准则 Z;DCI-Wg  
Accounting Standards for Business Enterprises       企业会计准则 zu\`1W^  
accounting system                             会计系统  ku&k'V  
accounting treatment                                会计处理 <[~,uR7  
accuracy                                    准确性，精确性 W;_E4  
additional audit procedures                      追加审计程序 ,_ 2x{0w:>  
addressee                                         收件人，收信人 T6BFX0$  
Administration of State-owned Assets  (the～)     国有资产管理局 lS5ny  
administrative laws and regulations                 行政法规 ^TdZ*($5  
adverse impact                                 不利影响，负面影响 e":G*2a  
adverse opinion                                反对意见 2DDsWJ;  
advisory group                                  咨询组，顾问组 5Rv+zQ#GR  
agency fee                                        代理费，代理费用 y/_XgPfWU  
aggregate                                          总计，合计为…… "&+3#D >  
alternation of document and record                 变造文件和记录 bn9;7`>.  
alternative audit procedures                      替代审计程序，备选审计程序 QG gF|c7  
amend                                              修改，修订 mEAXM1J|  
amortisation                                      摊销 *C

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analytical capacity                             分析能力 2umv|]n+l|  
analytical procedures                               分析性程序 L"+
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annual financial statements                        年度会计报表，年度财务报表 HLK@xKD<  
appendix                                          附录，附表 $.E6S<(h  
applicable                                         适用的 >bo'Y9C  
applicable laws and regulations                 适用的法规 I/J7rkf  
application systems                                  应用系统 $iw%
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apply consistently                              一贯地执行，一贯地实施 3R$Z[D-  
appropriate                                       适当的，合适的； % ZU/x d  
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appropriate authorization                          适当的授权 s][24)99  
appropriateness of audit evidence                    审计证据的适当性 @z`@f"l  
approval                                    批准，核准 P5
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assertion                                    (会计报表上的)认定；确认 hVpCB,  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 qdD)e$XW,  
asset                                                 资产，财产 L@Nu/(pB=  
asset restructuring                             资产重组 k ]a*&me  
assignment of duties                                 职责的划分 (g!p>m!Z  
assistant                                     助理，助理人员 B9dt=j3j2  
associated company                                 联属公司，联营公司 [5d2D,)  
association                                        联合，结合；协会，社团 2'0K WYM  
assumption                                       假设，假定 gXFWxT8S  
at a given date                                         在某一特定时日 d9^E.8p$  
attestation                                         鉴证，公证 0ezYdS~o  
attestation service                             鉴证服务 i'/m4 !>h  
audit adjustment                                审计调整 5`+5{p  
audit areas                                        审计领域 $1 4:(<   
audit conclusion                                审计结论 !0VfbY9C  
audit effectiveness                             审计效果 ]2SI!Ai7  
audit efficiency                                  审计效率 o2H1N~e#c  
audit engagement letter                      审计业务约定书 },$0&/>ft  
audit evidence                                          审计证据 je,}_:7  
audit fee                                    审计费 kma?v B  
audit files                                          审计档案 YPDf Y<?v  
audit findings                                     审计中发现的事项 <[ Xw)/#  
audit implementation stage                        审计实施阶段 JH,/jR  
audit mark                                        审计标识 sN=6gCau  
audit materiality                                 审计重要性 QP@<)`1t9  
audit method                                     审计方法 K,ej%Vtz  
audit objective                                         审计目标，审计目的 wucV_p.E  
audit of financial statements                      会计报表审计，财务报表审计 o89( h!  
audit opinion                                     审计意见 tA.`k;LT  
audit period                                      被审计期间，被审计年度 g2cVZ!GIj  
audit plan                                          审计计划 W~n.Xeu{C  
audit planning                                    编制审计计划，制定审计计划，审计计划 C)-^<  
audit planning stage                                  审计计划阶段 n||A"
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audit procedure                                审计程序 x[_=#8~.1x  
audit programme                               审计程序表，具体审计计划 <!d"E@%v@  
audit report                                       审计报告 jyS=!ydn+  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 ;U=q-tb  
audit report with a qualified opinion                 有保留意见的审计报告 } l667N  
audit report with an adverse opinion                否定意见的审计报告 kh$_ !BT  
audit report with dual dates                      双重日期审计报告 XKOUQ
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audit reporting stage                                 审计报告阶段 J97R
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audit responsibility                                   审计责任 Z3KO90O!8  
audit results                                      审计结果 +FG$x/\*0  
audit risk                                          审计风险 gJN0!N'  
audit sampling                                          审计抽样 c,EBF\r8*  
audit sampling techniques                         审计抽样方法，审计抽样技术 3Mjj'5KH!  
audit strategies                                  审计策略 .>g1$rj  
audit summary                                         审计总结，审计小结 3L>IX8_   
audit team                                         审计小组 =HDI \LD<  
audit test                                    审计测试 imB#Eo4eY  
audit trail                                          审计轨迹 X?r48l??  
audit work                                        审计工作 *hhmTc#  
audit working paper                                 审计工作底稿 unl1*4e+  
audited financial statement                        审计会计报表，已审计财务报表 V)M1YZV{  
Auditing Guidelines (the～)                      审计规范指南 #U7_a{cn"M  
auditing standards                             审计准则 +ZsX*/TOn  
audit-oriented working paper                          (审计)业务类工作底稿 `1` f*d v  
authorisation                                     授权 9;t]Hp_+K  
authorisation of transaction                       交易的授权 ~!iQ6N?PY  
availability                                         可获得性 I_)*)d44_  
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balance                                      余额；差额；平衡 pcS+o  
balance sheet                                    资产负债表 I`RBj`IF  
bank                                                 银行 J:dof:q  
bank account                                    银行账户，银行户头 j|fd-<ng  
bank statement                                 银行对账单 z$lF)r:Bc  
barter transaction                              易货交易，以物换物交易 }uc IH@U{  
basis of audit                                    审计依据 Xt/Ksw"wn  
basis of preparation                                (会计报表的)编制基础 km5~Gc}  
book of account                               账目，账簿 0BPMmk  
borrowing                                         借款，贷款，借债 7v}x?I  
branch                                              分支，分支机构，分店 VL+C&k v]  
brought forward                                (账户余额等的)承上年，承上期，承上页
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budget                                              预算 rZ1Hf11C  
building                                      建筑物；大楼 )emOKS  
business conditions                                  业务情况，经营情况 E|EgB33S  
business licence                               (企业等的)营业执照 8OhDjWVJ  
business relation                                业务关系 :PYtR  
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