[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 ^|<>`i6  
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审计词汇英汉对照 ^x0N]/  
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ability to continue as a going concern               持续经营能力 +X#6dv$  
acceptability                                     可接受性，可接受程度 @v`.^L{P  
acceptable level of detection risk                     检查风险的可接受水平 %oqKpD+  
acceptance of engagement                       接受委托 &Sg]P  
accepting the engagement for the first time              首次接受委托 29 =ob("  
access to asset                                         对资产的接触 GJWGT`"  
according to                                     根据，依据，依照 %<^^ Mw  
account balance                                账户余额 N4x5!00  
account for                                       对……进行会计处理，核算；解释 jwjLxt  
accounting                                        会计，会计学 GLIY!BU<C  
accounting advisory serve                        会计咨询服务 ^U?Ac=  
accounting firm                                 会计师事务所 =oV C*b  
accounting information                      会计信息，会计资料 </kuJh\  
accounting period                             会计期间 r\Q V%09R  
accounting policies                                   会计政策 iuj%.}  
accounting professional bodies                 会计职业组织，会计职业团体 ^P{y^@XI  
accounting records                                   会计记录 t<dFH}U`w  
accounting responsibility                           会计责任 E-1u_7  
accounting service                             会计服务 RL&0?OT  
accounting standards                                会计准则 ?<F([ (  
Accounting Standards for Business Enterprises       企业会计准则 f:46.)Wj<  
accounting system                             会计系统 GPni%P#a@0  
accounting treatment                                会计处理 n><ad*|MX  
accuracy                                    准确性，精确性 +\["HS7+'0  
additional audit procedures                      追加审计程序 @_t=0Rc  
addressee                                         收件人，收信人 GH':Yk  
Administration of State-owned Assets  (the～)     国有资产管理局 TfJ*G6\7e#  
administrative laws and regulations                 行政法规 Vs
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adverse impact                                 不利影响，负面影响 onmpMU7w  
adverse opinion                                反对意见 -'O|D}  
advisory group                                  咨询组，顾问组 4Y'Ne2M{  
agency fee                                        代理费，代理费用 *A`ZcO=   
aggregate                                          总计，合计为…… +-b'+mF  
alternation of document and record                 变造文件和记录 Lios1|5  
alternative audit procedures                      替代审计程序，备选审计程序 v5@4|u3ds  
amend                                              修改，修订 8a)4>B  
amortisation                                      摊销 #9s)fR  
analytical capacity                             分析能力
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analytical procedures                               分析性程序 Q\zaa9P  
annual financial statements                        年度会计报表，年度财务报表 ie[X7$@  
appendix                                          附录，附表 pq
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applicable                                         适用的 ogS
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applicable laws and regulations                 适用的法规 u`wD6&y*  
application systems                                  应用系统 D5xQ  
apply consistently                              一贯地执行，一贯地实施 @H$8;CRM  
appropriate                                       适当的，合适的； #qk=R7"Q  
征用，挪用 P0; y  
appropriate authorization                          适当的授权 >VZxDJ$R  
appropriateness of audit evidence                    审计证据的适当性 Ge({sy>X  
approval                                    批准，核准 6p@[U>`  
assertion                                    (会计报表上的)认定；确认 N"<.v6Z  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 qi/k`T   
asset                                                 资产，财产 59$PWfi-\  
asset restructuring                             资产重组 `3jwjy|5  
assignment of duties                                 职责的划分 ZD]{HxGL!  
assistant                                     助理，助理人员 gFuK/]gzI  
associated company                                 联属公司，联营公司 =\u,4  
association                                        联合，结合；协会，社团 $Tv~ *|a  
assumption                                       假设，假定 cQxUEY('+  
at a given date                                         在某一特定时日 66-\}8f8a  
attestation                                         鉴证，公证 ;F- mt(Y  
attestation service                             鉴证服务 ]#DCO8Vk  
audit adjustment                                审计调整
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audit areas                                        审计领域 3]'ab-,Vp  
audit conclusion                                审计结论 Z&?4<-@6\p  
audit effectiveness                             审计效果 y
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audit efficiency                                  审计效率 A`M-N<T  
audit engagement letter                      审计业务约定书 &ZMQ]'&  
audit evidence                                          审计证据 /Z]nV2$n)V  
audit fee                                    审计费 i._RMl5zg  
audit files                                          审计档案 W;T0
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audit findings                                     审计中发现的事项 wO.d;SK  
audit implementation stage                        审计实施阶段 &Jb$YK t  
audit mark                                        审计标识 g]JJ!$*1  
audit materiality                                 审计重要性 OcWKK!
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audit method                                     审计方法 a_/4^+  
audit objective                                         审计目标，审计目的 i,"Xw[H*s  
audit of financial statements                      会计报表审计，财务报表审计 {S+?n[1r\  
audit opinion                                     审计意见 ud(0}[  
audit period                                      被审计期间，被审计年度 ~9APc{"A  
audit plan                                          审计计划 iku*\,
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audit planning                                    编制审计计划，制定审计计划，审计计划 <sm"3qs"_  
audit planning stage                                  审计计划阶段 KF(y`(8f  
audit procedure                                审计程序 8a@k6OZ  
audit programme                               审计程序表，具体审计计划 {HM[ )t0  
audit report                                       审计报告 _#v"sGmN  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 bh5P98 s  
audit report with a qualified opinion                 有保留意见的审计报告 &+(D< U  
audit report with an adverse opinion                否定意见的审计报告 N LQ".mM+  
audit report with dual dates                      双重日期审计报告 Q|+ a   
audit reporting stage                                 审计报告阶段 r?Mf3U^G  
audit responsibility                                   审计责任 xx1lEcj  
audit results                                      审计结果 E<tR8='F  
audit risk                                          审计风险 *-fd$l.  
audit sampling                                          审计抽样 3 eF c  
audit sampling techniques                         审计抽样方法，审计抽样技术 dHiir&Rd9`  
audit strategies                                  审计策略 VI9rezZ*  
audit summary                                         审计总结，审计小结 R=a4zVQ  
audit team                                         审计小组 @,=pG  
audit test                                    审计测试 ]!!?gnPd5  
audit trail                                          审计轨迹 qov<@FvE0  
audit work                                        审计工作 _kRc"MaB  
audit working paper                                 审计工作底稿 wXp:XZ:]T  
audited financial statement                        审计会计报表，已审计财务报表 ny+r>>3Td  
Auditing Guidelines (the～)                      审计规范指南 gi/k#3_m  
auditing standards                             审计准则 B*}]'  
audit-oriented working paper                          (审计)业务类工作底稿 c\>I0HH;!  
authorisation                                     授权 x ~)~v?>T  
authorisation of transaction                       交易的授权 f^hJAZ  
availability                                         可获得性 jyF*JQjK4  
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balance                                      余额；差额；平衡 o~y{9Q  
balance sheet                                    资产负债表 2DsP "q79k  
bank                                                 银行 ?kZ-,@h:  
bank account                                    银行账户，银行户头 G Wa6F
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bank statement                                 银行对账单 '?m2|9~  
barter transaction                              易货交易，以物换物交易 w(`g)`  
basis of audit                                    审计依据 ~.G$0IJY  
basis of preparation                                (会计报表的)编制基础 z__t8yc3  
book of account                               账目，账簿 Op9 ^Eu%n  
borrowing                                         借款，贷款，借债 \WnTpl>B  
branch                                              分支，分支机构，分店 S]%,g%6i  
brought forward                                (账户余额等的)承上年，承上期，承上页 SX'NFd Y  
budget                                              预算 f^QC4hf0  
building                                      建筑物；大楼 *re?V9  
business conditions                                  业务情况，经营情况 bWb/>hI8 Q  
business licence                               (企业等的)营业执照 j+-`P5  
business relation                                业务关系 i" u|119  
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