[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 @gf <%>  
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审计词汇英汉对照 {&D$U'ye  
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ability to continue as a going concern               持续经营能力 x30|0EHYl[  
acceptability                                     可接受性，可接受程度 ]goVQ'Y  
acceptable level of detection risk                     检查风险的可接受水平 .`J*l=u$  
acceptance of engagement                       接受委托 7.2!g}E  
accepting the engagement for the first time              首次接受委托 IQ~Anp^R  
access to asset                                         对资产的接触 0;=]MEk?  
according to                                     根据，依据，依照 sRcS-Yw[S  
account balance                                账户余额 &6Lh>n(  
account for                                       对……进行会计处理，核算；解释 !nsr( 7X2  
accounting                                        会计，会计学 A(BjU:D(Oj  
accounting advisory serve                        会计咨询服务 S{]3e-?  
accounting firm                                 会计师事务所 ]w]BKpU=  
accounting information                      会计信息，会计资料 vmfFR  
accounting period                             会计期间 (M{wkQTO  
accounting policies                                   会计政策 s-x1<+E(  
accounting professional bodies                 会计职业组织，会计职业团体 |t3}>+"?z  
accounting records                                   会计记录 Y Kp@n8A  
accounting responsibility                           会计责任 =Y!.0)t;*  
accounting service                             会计服务 i88`W&tI{  
accounting standards                                会计准则 l6xqc,h!K  
Accounting Standards for Business Enterprises       企业会计准则 'zMmJl}\vd  
accounting system                             会计系统 <j#IR  
accounting treatment                                会计处理 SbMRrWy  
accuracy                                    准确性，精确性 3|G~_'`RLt  
additional audit procedures                      追加审计程序 "la0@/n  
addressee                                         收件人，收信人 GuL0:,  
Administration of State-owned Assets  (the～)     国有资产管理局 P$AHw;n[R  
administrative laws and regulations                 行政法规 XPt>klf  
adverse impact                                 不利影响，负面影响 HD$`ZV  
adverse opinion                                反对意见 t)k;5B`> &  
advisory group                                  咨询组，顾问组 tId,Q>zH  
agency fee                                        代理费，代理费用 Tb:'M:dM"  
aggregate                                          总计，合计为…… #jj(S\WY  
alternation of document and record                 变造文件和记录 lSd tw b  
alternative audit procedures                      替代审计程序，备选审计程序 rXTdhw?+  
amend                                              修改，修订 ?aTC+\=  
amortisation                                      摊销 -{ d(~XIo  
analytical capacity                             分析能力 B"*PBJuOA  
analytical procedures                               分析性程序 ?,hGKSC  
annual financial statements                        年度会计报表，年度财务报表 h.- o$+Sa  
appendix                                          附录，附表 /Q#eP m  
applicable                                         适用的 |6Iw\YU  
applicable laws and regulations                 适用的法规 6*>vie  
application systems                                  应用系统 /9P7;1?  
apply consistently                              一贯地执行，一贯地实施 %){/O}I]>  
appropriate                                       适当的，合适的； P^lRJB<$Q  
征用，挪用 m<cv3dbZ
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appropriate authorization                          适当的授权 t0
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appropriateness of audit evidence                    审计证据的适当性 ~Z#\f5yv@  
approval                                    批准，核准 !l.^]|  
assertion                                    (会计报表上的)认定；确认 k4:=y9`R}$  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 '?{L gj^R  
asset                                                 资产，财产 8zJye6f;l  
asset restructuring                             资产重组 C^U>{jf !  
assignment of duties                                 职责的划分 =PjdL32  
assistant                                     助理，助理人员 S|yDGT1  
associated company                                 联属公司，联营公司 y=SpIbn{  
association                                        联合，结合；协会，社团 7vGAuTfi/@  
assumption                                       假设，假定 qCm%};yt  
at a given date                                         在某一特定时日 .0X 5Vy  
attestation                                         鉴证，公证 G(hn
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attestation service                             鉴证服务 nAj +HLO  
audit adjustment                                审计调整 8N#.@\'kz.  
audit areas                                        审计领域 iy_3#x5>  
audit conclusion                                审计结论 a][T b0Ox  
audit effectiveness                             审计效果 :FS~T[C;  
audit efficiency                                  审计效率 1x+w|h  
audit engagement letter                      审计业务约定书 6- {wo)p  
audit evidence                                          审计证据 "88<{xL  
audit fee                                    审计费 \[B#dw#  
audit files                                          审计档案 BBl9<ne$  
audit findings                                     审计中发现的事项 S^i<_?nwg  
audit implementation stage                        审计实施阶段 H}1XK|K3#H  
audit mark                                        审计标识 ^Ri ; vM  
audit materiality                                 审计重要性 ET6}V"UD  
audit method                                     审计方法 cI<T/~P  
audit objective                                         审计目标，审计目的 5* ~EdT  
audit of financial statements                      会计报表审计，财务报表审计 Et)j6xz/F  
audit opinion                                     审计意见 s=#[>^?  
audit period                                      被审计期间，被审计年度 D;DI8.4`N  
audit plan                                          审计计划 P2U[PO  
audit planning                                    编制审计计划，制定审计计划，审计计划 -li;w tCS  
audit planning stage                                  审计计划阶段 5VLC\QgK^  
audit procedure                                审计程序 x$b
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audit programme                               审计程序表，具体审计计划 ^p\n/#B  
audit report                                       审计报告 DwXSlsN3v  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 I
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audit report with a qualified opinion                 有保留意见的审计报告 xw1n;IO4  
audit report with an adverse opinion                否定意见的审计报告 6bbzgULl  
audit report with dual dates                      双重日期审计报告 K7 tSSX<N  
audit reporting stage                                 审计报告阶段 gvxOo#8]  
audit responsibility                                   审计责任 vH?3UW  
audit results                                      审计结果 ^JB5-EtL(  
audit risk                                          审计风险 dJmr!bN\;  
audit sampling                                          审计抽样 <r8s=<:  
audit sampling techniques                         审计抽样方法，审计抽样技术 uup>WW  
audit strategies                                  审计策略 ~NwX,-ri  
audit summary                                         审计总结，审计小结 F8*P/<P1cK  
audit team                                         审计小组 {
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audit test                                    审计测试 X]Ma:1+  
audit trail                                          审计轨迹 T`Qg+Q$  
audit work                                        审计工作 p+{*&Hm5  
audit working paper                                 审计工作底稿 &8Oy*'  
audited financial statement                        审计会计报表，已审计财务报表 xJE26i  
Auditing Guidelines (the～)                      审计规范指南 Ky[-ZQQo=5  
auditing standards                             审计准则 :k oXS  
audit-oriented working paper                          (审计)业务类工作底稿 pQBhheiM  
authorisation                                     授权 ?Ns aZ  
authorisation of transaction                       交易的授权 CDRz3Hu U  
availability                                         可获得性 )Yw m_f-N  
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balance                                      余额；差额；平衡 inv 5
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balance sheet                                    资产负债表 FZJ sZeO  
bank                                                 银行 kQ $.g<  
bank account                                    银行账户，银行户头 dWDf(SS  
bank statement                                 银行对账单 os`#:Ao5  
barter transaction                              易货交易，以物换物交易 c_.4~>qw  
basis of audit                                    审计依据 UP e@>  
basis of preparation                                (会计报表的)编制基础 H=>;Mj  
book of account                               账目，账簿 c UHKE\F  
borrowing                                         借款，贷款，借债 sQr |3}I(  
branch                                              分支，分支机构，分店 '0E^th#u-0  
brought forward                                (账户余额等的)承上年，承上期，承上页 %0^taA  
budget                                              预算 >{w"aJ" F  
building                                      建筑物；大楼 `1U?^9Nf  
business conditions                                  业务情况，经营情况 p?4h2`P  
business licence                               (企业等的)营业执照 4qLH3I[Y  
business relation                                业务关系 )
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