[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 !HPye@Ua  
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审计词汇英汉对照 a-<&(jV  
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ability to continue as a going concern               持续经营能力 d" Ae
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acceptability                                     可接受性，可接受程度 zv}3Sl@  
acceptable level of detection risk                     检查风险的可接受水平 lZ![?t}2`  
acceptance of engagement                       接受委托 uiQRRT  
accepting the engagement for the first time              首次接受委托 y-i6StJ  
access to asset                                         对资产的接触 M8HHyV[AmC  
according to                                     根据，依据，依照 f7_EqS=(  
account balance                                账户余额 TCI%Ox|a  
account for                                       对……进行会计处理，核算；解释 RC>79e/u<  
accounting                                        会计，会计学 "g=g' W#  
accounting advisory serve                        会计咨询服务 aH!2zC\:T  
accounting firm                                 会计师事务所 oPCtLz}z  
accounting information                      会计信息，会计资料 h~R= ?%H[  
accounting period                             会计期间 U3U DA  
accounting policies                                   会计政策 3+
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accounting professional bodies                 会计职业组织，会计职业团体 g4-UBDtYt  
accounting records                                   会计记录 [x\?._ >  
accounting responsibility                           会计责任 F&= X/  
accounting service                             会计服务 ?@uyqi~:U  
accounting standards                                会计准则 `C+>PCO  
Accounting Standards for Business Enterprises       企业会计准则 i,z^#b7JQ  
accounting system                             会计系统 8n 1<nS<  
accounting treatment                                会计处理 6< T@\E  
accuracy                                    准确性，精确性 N&]GPl0  
additional audit procedures                      追加审计程序 S*%:ID|/C2  
addressee                                         收件人，收信人 S"/gZfxer  
Administration of State-owned Assets  (the～)     国有资产管理局 jV' tcFr4  
administrative laws and regulations                 行政法规 0oo_m6ie&  
adverse impact                                 不利影响，负面影响 G{0
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adverse opinion                                反对意见 W=4|ahk$  
advisory group                                  咨询组，顾问组 v1$}JX  
agency fee                                        代理费，代理费用 02C;  
aggregate                                          总计，合计为…… BJjxy0+  
alternation of document and record                 变造文件和记录 Kr%`L/%  
alternative audit procedures                      替代审计程序，备选审计程序 ]0g1P-&,U  
amend                                              修改，修订 BR
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amortisation                                      摊销 le2 v"Y  
analytical capacity                             分析能力 Hn
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analytical procedures                               分析性程序 cq9d;~q  
annual financial statements                        年度会计报表，年度财务报表 @}{Fw;,(7n  
appendix                                          附录，附表 5D>cbzP@  
applicable                                         适用的 l#a*w  
applicable laws and regulations                 适用的法规 Rk}=SB-  
application systems                                  应用系统 i|fkwV,5  
apply consistently                              一贯地执行，一贯地实施 LP) IL~  
appropriate                                       适当的，合适的； hroRDD  
征用，挪用 L>!MEMqm  
appropriate authorization                          适当的授权
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appropriateness of audit evidence                    审计证据的适当性 u43-\=1$T  
approval                                    批准，核准 D1EHT
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assertion                                    (会计报表上的)认定；确认 kS_37-;  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 kp*BAQ  
asset                                                 资产，财产
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asset restructuring                             资产重组 ~AR0,lak  
assignment of duties                                 职责的划分 S.^x)5/,,T  
assistant                                     助理，助理人员 [}y"rs`!  
associated company                                 联属公司，联营公司 "~T06 !F45  
association                                        联合，结合；协会，社团 C12y_E8Un  
assumption                                       假设，假定 _? u} Jy_  
at a given date                                         在某一特定时日 HK<oNr.d52  
attestation                                         鉴证，公证 ; .hTfxE0  
attestation service                             鉴证服务 ,J'@e+jV  
audit adjustment                                审计调整 #uuNH(  
audit areas                                        审计领域 2hT H  
audit conclusion                                审计结论 ? \NT'CG  
audit effectiveness                             审计效果 VqeW;8&*iv  
audit efficiency                                  审计效率 ~PCS_  
audit engagement letter                      审计业务约定书 i(kr#XsU  
audit evidence                                          审计证据 !}HT
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audit fee                                    审计费 }j,G)\g#  
audit files                                          审计档案 x2+M0 }g  
audit findings                                     审计中发现的事项 OoR0>!x Z  
audit implementation stage                        审计实施阶段 62#8c~dL  
audit mark                                        审计标识 m\ /V0V\  
audit materiality                                 审计重要性 T\L LOx\  
audit method                                     审计方法 U6 H@l#  
audit objective                                         审计目标，审计目的 vo2TP:  
audit of financial statements                      会计报表审计，财务报表审计 #^q@ra  
audit opinion                                     审计意见 |R(rb-v  
audit period                                      被审计期间，被审计年度 ="]y^&(L(  
audit plan                                          审计计划 :N>s#{+"3  
audit planning                                    编制审计计划，制定审计计划，审计计划 dH0wVI<z  
audit planning stage                                  审计计划阶段 =eG:Scoug?  
audit procedure                                审计程序 t8-LPq  
audit programme                               审计程序表，具体审计计划 RQ[6svfP  
audit report                                       审计报告 ,YmTx  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 fhe%5#3  
audit report with a qualified opinion                 有保留意见的审计报告 /ee4 v!  
audit report with an adverse opinion                否定意见的审计报告 K|-RAjE  
audit report with dual dates                      双重日期审计报告 <(caY37o6)  
audit reporting stage                                 审计报告阶段 If(IG]>`D  
audit responsibility                                   审计责任 ,U'E!?=:VS  
audit results                                      审计结果 $-f(.S  
audit risk                                          审计风险 U`ELd:   
audit sampling                                          审计抽样 !,PoH  
audit sampling techniques                         审计抽样方法，审计抽样技术 S|ADu]H(  
audit strategies                                  审计策略 F% K}&3  
audit summary                                         审计总结，审计小结 xr-v"-  
audit team                                         审计小组 >]WQ1E[=  
audit test                                    审计测试 lF!Iu.MM 9  
audit trail                                          审计轨迹 84maX'  
audit work                                        审计工作 <US!XMrCg  
audit working paper                                 审计工作底稿 X3 rvM8  
audited financial statement                        审计会计报表，已审计财务报表 R8R,!3 N  
Auditing Guidelines (the～)                      审计规范指南 kM/;R)3t4/  
auditing standards                             审计准则 6o]X.plr  
audit-oriented working paper                          (审计)业务类工作底稿 ,]-A
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authorisation                                     授权 GG[$-  
authorisation of transaction                       交易的授权 '} LAZQ"  
availability                                         可获得性 8W yv!tL  
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balance                                      余额；差额；平衡 XRR`GBI  
balance sheet                                    资产负债表 JD$;6Jv3P  
bank                                                 银行 _M7NL^B&  
bank account                                    银行账户，银行户头 q3R?8Mb  
bank statement                                 银行对账单 qct:xviH<|  
barter transaction                              易货交易，以物换物交易 2:& [r*  
basis of audit                                    审计依据 5R7DD5c[  
basis of preparation                                (会计报表的)编制基础 p*]nCUs}n  
book of account                               账目，账簿 ?BnjtefIe  
borrowing                                         借款，贷款，借债 4 g^oy^~  
branch                                              分支，分支机构，分店 Qz/1^xy  
brought forward                                (账户余额等的)承上年，承上期，承上页 .\+%Q)?h:  
budget                                              预算 X#bK.WN$  
building                                      建筑物；大楼 J-6l<%962%  
business conditions                                  业务情况，经营情况 ^ucmScl  
business licence                               (企业等的)营业执照 &DX&*Xq2  
business relation                                业务关系 0%Y8M` ~s7  
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