[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 _~[?>cF%  
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审计词汇英汉对照 :B=8_M  
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ability to continue as a going concern               持续经营能力 VD24X  
acceptability                                     可接受性，可接受程度 ,?k%j
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acceptable level of detection risk                     检查风险的可接受水平 Ud#X@xK<h  
acceptance of engagement                       接受委托 Taf n:Nw}  
accepting the engagement for the first time              首次接受委托 sz/*w7  
access to asset                                         对资产的接触 YZGS-+  
according to                                     根据，依据，依照 -@2' I++"@  
account balance                                账户余额 Kej|1g1f  
account for                                       对……进行会计处理，核算；解释 ~XUOWY75  
accounting                                        会计，会计学 K 3Yw8t2J  
accounting advisory serve                        会计咨询服务 {/d4PI7)tK  
accounting firm                                 会计师事务所 7]|zkjgI  
accounting information                      会计信息，会计资料 hCM8/Vvx6  
accounting period                             会计期间 cJ(BiL-uF  
accounting policies                                   会计政策 _BV`,`8}  
accounting professional bodies                 会计职业组织，会计职业团体 Hz?!BV0  
accounting records                                   会计记录 Zx+cvQ
  
accounting responsibility                           会计责任 lq>pH5x  
accounting service                             会计服务 f=ac I|w  
accounting standards                                会计准则 o]Wz6L  
Accounting Standards for Business Enterprises       企业会计准则 pI7Ssvi^  
accounting system                             会计系统 Di*]ab  
accounting treatment                                会计处理 u#`+[AC`  
accuracy                                    准确性，精确性 1^C|k(t  
additional audit procedures                      追加审计程序 i&`!|X-=R  
addressee                                         收件人，收信人 I%@e @Dm,h  
Administration of State-owned Assets  (the～)     国有资产管理局 &<au/^F  
administrative laws and regulations                 行政法规 QDS0ejh p  
adverse impact                                 不利影响，负面影响 L[9OVD  
adverse opinion                                反对意见 H]s4% 9T  
advisory group                                  咨询组，顾问组 7*i}km  
agency fee                                        代理费，代理费用 McjS)4j&.  
aggregate                                          总计，合计为…… y%4 Gp  
alternation of document and record                 变造文件和记录 ]pnYvXf>!  
alternative audit procedures                      替代审计程序，备选审计程序 k6 @b|  
amend                                              修改，修订 1otspO y  
amortisation                                      摊销 Z_FNIM0f  
analytical capacity                             分析能力 -vV'Lw(  
analytical procedures                               分析性程序 BCx!0v?9  
annual financial statements                        年度会计报表，年度财务报表 dK.R[aQ  
appendix                                          附录，附表 iJ)0Y~  
applicable                                         适用的 #{x5L^v>]  
applicable laws and regulations                 适用的法规 "tL2F*F"6X  
application systems                                  应用系统 >AG^fUArH  
apply consistently                              一贯地执行，一贯地实施 cZ|lCy^  
appropriate                                       适当的，合适的； asr=m{C"  
征用，挪用 |5,<jy p  
appropriate authorization                          适当的授权 h4(JUio  
appropriateness of audit evidence                    审计证据的适当性 XJSa]P^B1  
approval                                    批准，核准 / b#q*x-b  
assertion                                    (会计报表上的)认定；确认 d&jjWlHgEN  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 %d;<2
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asset                                                 资产，财产 \a))  
asset restructuring                             资产重组 _BS 9GB  
assignment of duties                                 职责的划分 ?NG=8.p  
assistant                                     助理，助理人员 51by  
associated company                                 联属公司，联营公司 6 |!NLwa  
association                                        联合，结合；协会，社团 Z\? E3j  
assumption                                       假设，假定  c%f_.MiU  
at a given date                                         在某一特定时日 ^Ga&
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attestation                                         鉴证，公证 zO~9zlik  
attestation service                             鉴证服务 ZF vyL8o  
audit adjustment                                审计调整 9+qOP>m  
audit areas                                        审计领域 3f
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audit conclusion                                审计结论 wLJ]&puwm  
audit effectiveness                             审计效果 S8vV!xO  
audit efficiency                                  审计效率 XOy2lJ/  
audit engagement letter                      审计业务约定书 rEhX/(n#  
audit evidence                                          审计证据 hd\gH^wk  
audit fee                                    审计费 : JzI>/  
audit files                                          审计档案 K5ZC:Ks  
audit findings                                     审计中发现的事项 [v7^i_d  
audit implementation stage                        审计实施阶段 fqX"Lus `=  
audit mark                                        审计标识 00I}o%akO  
audit materiality                                 审计重要性 s4Sd>D7  
audit method                                     审计方法 oVA?J%EK  
audit objective                                         审计目标，审计目的 Ds#/  
audit of financial statements                      会计报表审计，财务报表审计 E#J';tUQ  
audit opinion                                     审计意见 ;AR{@Fu.  
audit period                                      被审计期间，被审计年度 fbyQjvURnC  
audit plan                                          审计计划 T{V/+RM  
audit planning                                    编制审计计划，制定审计计划，审计计划 PWh^[Rd)  
audit planning stage                                  审计计划阶段 >_rha~   
audit procedure                                审计程序 )vmA^nU>  
audit programme                               审计程序表，具体审计计划 IdYzgDH  
audit report                                       审计报告 q)H 1pwxD  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 .)}@J5P)  
audit report with a qualified opinion                 有保留意见的审计报告 F:*W5xX  
audit report with an adverse opinion                否定意见的审计报告 8^Hn"v  
audit report with dual dates                      双重日期审计报告 56^+;^f^`  
audit reporting stage                                 审计报告阶段 CTWn2tpW  
audit responsibility                                   审计责任 ?9l [y  
audit results                                      审计结果 6KD `oUx
 
audit risk                                          审计风险 kb[P\cRa  
audit sampling                                          审计抽样 0sI1GhVR  
audit sampling techniques                         审计抽样方法，审计抽样技术 QO"oEgB`+Z  
audit strategies                                  审计策略 DI!V^M[~u  
audit summary                                         审计总结，审计小结 n
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audit team                                         审计小组 GUF" <k  
audit test                                    审计测试 gp$Ucfu'  
audit trail                                          审计轨迹 83;NIE;  
audit work                                        审计工作 WL`9~S  
audit working paper                                 审计工作底稿 }g$(+1g  
audited financial statement                        审计会计报表，已审计财务报表 JG9`h#  
Auditing Guidelines (the～)                      审计规范指南 5{n*"88  
auditing standards                             审计准则 Ed9Z9  
audit-oriented working paper                          (审计)业务类工作底稿 Ou{v/'9z,  
authorisation                                     授权 b;)~wU=  
authorisation of transaction                       交易的授权 J9K3s_SN  
availability                                         可获得性 oI^4pwnh  
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balance                                      余额；差额；平衡 7}*6#KRG  
balance sheet                                    资产负债表 9;?UvOI;  
bank                                                 银行 C>[Uvc  
bank account                                    银行账户，银行户头 -l%J/:  
bank statement                                 银行对账单 ID
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barter transaction                              易货交易，以物换物交易 }du XC[6  
basis of audit                                    审计依据 lg047K   
basis of preparation                                (会计报表的)编制基础 ho>k$s?  
book of account                               账目，账簿 VXR]"W=  
borrowing                                         借款，贷款，借债 ;Ag 3c+  
branch                                              分支，分支机构，分店 ' oFxR003  
brought forward                                (账户余额等的)承上年，承上期，承上页 c\% r3
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budget                                              预算 T97]P-}  
building                                      建筑物；大楼 A>{p2?`+!  
business conditions                                  业务情况，经营情况 lY*[tmz)  
business licence                               (企业等的)营业执照 F#|:`$t  
business relation                                业务关系 sBV4)xM  
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