[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 4yOYw*X  
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审计词汇英汉对照 K&T[F!  
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ability to continue as a going concern               持续经营能力 {J#SpG 7  
acceptability                                     可接受性，可接受程度 T'VZ=l[  
acceptable level of detection risk                     检查风险的可接受水平 9i9'Rd`g  
acceptance of engagement                       接受委托 is?#wrV=K  
accepting the engagement for the first time              首次接受委托 v)+E!"R3.  
access to asset                                         对资产的接触 0v7#vZ  
according to                                     根据，依据，依照 o2AfMSt.  
account balance                                账户余额 80(Olf@PE  
account for                                       对……进行会计处理，核算；解释 [)efh9P*  
accounting                                        会计，会计学 FM{^ND9x  
accounting advisory serve                        会计咨询服务 g=G>4Ua3  
accounting firm                                 会计师事务所 :V,agAMn  
accounting information                      会计信息，会计资料 !{u`}:\  
accounting period                             会计期间 :%&|5Y
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accounting policies                                   会计政策 j p"hbV  
accounting professional bodies                 会计职业组织，会计职业团体 Jcy{ ~>@7  
accounting records                                   会计记录 \zCw&#D0Z  
accounting responsibility                           会计责任 bCa%$  
accounting service                             会计服务 xh6Yv%\@  
accounting standards                                会计准则 {C>E*qp}f  
Accounting Standards for Business Enterprises       企业会计准则 c{"=p8F _  
accounting system                             会计系统 8Pb~`E/  
accounting treatment                                会计处理 N.~zQVO#R  
accuracy                                    准确性，精确性 |B{@noGX  
additional audit procedures                      追加审计程序 T`ofj7$:  
addressee                                         收件人，收信人 d76nyQKK  
Administration of State-owned Assets  (the～)     国有资产管理局 RIm8PV;N  
administrative laws and regulations                 行政法规 -eE r|Gs)  
adverse impact                                 不利影响，负面影响 qV$\E=%fhM  
adverse opinion                                反对意见 /Z~}dWI  
advisory group                                  咨询组，顾问组 +,g3Xqs}X  
agency fee                                        代理费，代理费用 5%r:hO @S  
aggregate                                          总计，合计为…… u~pBMg ,  
alternation of document and record                 变造文件和记录 ?)-#\z=6G  
alternative audit procedures                      替代审计程序，备选审计程序 2gasH11M  
amend                                              修改，修订 ,1K`w:uhS  
amortisation                                      摊销 L'?7~Cdls  
analytical capacity                             分析能力 C@o8C%o  
analytical procedures                               分析性程序 4*U5o!w1{  
annual financial statements                        年度会计报表，年度财务报表 EvP\;7B  
appendix                                          附录，附表 te[#FF3{  
applicable                                         适用的 I4"(4u@P  
applicable laws and regulations                 适用的法规 E4QLXx6Wa&  
application systems                                  应用系统 0s$;3qE  
apply consistently                              一贯地执行，一贯地实施 `=Z3X(Kc  
appropriate                                       适当的，合适的； >%\&tS'  
征用，挪用 -I0J-~#  
appropriate authorization                          适当的授权 m7#v2:OD+  
appropriateness of audit evidence                    审计证据的适当性 Of}dsav   
approval                                    批准，核准 73p7]Uo  
assertion                                    (会计报表上的)认定；确认 ]t"X~  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 btR~LJb  
asset                                                 资产，财产 `GUGy.b  
asset restructuring                             资产重组 |Cm6RH$(  
assignment of duties                                 职责的划分 cM_!_8o  
assistant                                     助理，助理人员 ^TZ`1:oL#  
associated company                                 联属公司，联营公司 XN&cM,   
association                                        联合，结合；协会，社团 \1ncr4  
assumption                                       假设，假定 e"(SlR  
at a given date                                         在某一特定时日 ;5p;i8m  
attestation                                         鉴证，公证 ]x(cX&S-9  
attestation service                             鉴证服务 =]fOQN`  
audit adjustment                                审计调整 Y*QoD9<T?;  
audit areas                                        审计领域 _C3O^/<n4V  
audit conclusion                                审计结论 0FcG;i+  
audit effectiveness                             审计效果 (V x2*Aw]  
audit efficiency                                  审计效率 *S< d`mp[  
audit engagement letter                      审计业务约定书 k>)Uyw$!  
audit evidence                                          审计证据 yz<$?G blz  
audit fee                                    审计费 & [z<p  
audit files                                          审计档案 (O$il  
audit findings                                     审计中发现的事项 ?={S"qK(q  
audit implementation stage                        审计实施阶段 Nu;?})tF  
audit mark                                        审计标识 )^`V{iD  
audit materiality                                 审计重要性 $ ~Ks!8'P  
audit method                                     审计方法 dKQu  
audit objective                                         审计目标，审计目的 yvWM]A  
audit of financial statements                      会计报表审计，财务报表审计 .TM. v5B  
audit opinion                                     审计意见 %"Ia]0  
audit period                                      被审计期间，被审计年度 u[
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audit plan                                          审计计划 LzQOzl@z  
audit planning                                    编制审计计划，制定审计计划，审计计划 FnPn#Cv>*  
audit planning stage                                  审计计划阶段 _Ie?{5$ng`  
audit procedure                                审计程序 d{Cg3v`Rd  
audit programme                               审计程序表，具体审计计划 }X/>WiGh:  
audit report                                       审计报告 4YSVy2x  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 M%Yxhu T0  
audit report with a qualified opinion                 有保留意见的审计报告 7<ZGNxZ~  
audit report with an adverse opinion                否定意见的审计报告 cE^Ljk  
audit report with dual dates                      双重日期审计报告 hTQ8y10a  
audit reporting stage                                 审计报告阶段 nR=!S 5>S  
audit responsibility                                   审计责任 Urz
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audit results                                      审计结果 t52KF#+>  
audit risk                                          审计风险 ^4Uk'T7V  
audit sampling                                          审计抽样 ;efF] ")  
audit sampling techniques                         审计抽样方法，审计抽样技术 tM|/OJ7  
audit strategies                                  审计策略 ?PYZW 5  
audit summary                                         审计总结，审计小结 C]Q`!e  
audit team                                         审计小组 -(},%!-_  
audit test                                    审计测试 QM'|k6  
audit trail                                          审计轨迹 !>#gm7  
audit work                                        审计工作 <@$+uZt+  
audit working paper                                 审计工作底稿 Zb7%$1)L~  
audited financial statement                        审计会计报表，已审计财务报表 *nK4XgD  
Auditing Guidelines (the～)                      审计规范指南 j 8)*'T  
auditing standards                             审计准则 e'sS",o*  
audit-oriented working paper                          (审计)业务类工作底稿 Kk,u{EA  
authorisation                                     授权 4F"%X&$  
authorisation of transaction                       交易的授权 _^g4/G#13c  
availability                                         可获得性 _<GXR ?  
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balance                                      余额；差额；平衡 zE Ly1v\"  
balance sheet                                    资产负债表 r>}z|I'  
bank                                                 银行 D_?dy4\  
bank account                                    银行账户，银行户头 r PTfwhs  
bank statement                                 银行对账单 'jXJ!GFw  
barter transaction                              易货交易，以物换物交易 ,9M2'6=  
basis of audit                                    审计依据 ^u2x26].  
basis of preparation                                (会计报表的)编制基础 P!SsMo6n  
book of account                               账目，账簿 azzG  
borrowing                                         借款，贷款，借债 ::_
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branch                                              分支，分支机构，分店 aCJ-T8?'  
brought forward                                (账户余额等的)承上年，承上期，承上页 9^8_^F  
budget                                              预算 ->*~e~T  
building                                      建筑物；大楼 9{}"tk5$h  
business conditions                                  业务情况，经营情况 bXeJk]#y  
business licence                               (企业等的)营业执照 k[}WYs+r  
business relation                                业务关系 )%b 5uZ  
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