[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 z$g cK>@l  
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审计词汇英汉对照 /x%h@Cn!  
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ability to continue as a going concern               持续经营能力 F}
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acceptability                                     可接受性，可接受程度 LZ#=Ks  
acceptable level of detection risk                     检查风险的可接受水平 JJ:pA_uX  
acceptance of engagement                       接受委托 ~7p!t%;$  
accepting the engagement for the first time              首次接受委托 26M:D&|ZB  
access to asset                                         对资产的接触 Zv]'9,cbk  
according to                                     根据，依据，依照 %x'}aTa  
account balance                                账户余额 [8C|v61Y  
account for                                       对……进行会计处理，核算；解释 J`6
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accounting                                        会计，会计学 z*V 8l*  
accounting advisory serve                        会计咨询服务 VSx9aVPkC  
accounting firm                                 会计师事务所 6ZO6O=KD  
accounting information                      会计信息，会计资料 5)5$h]Nz>  
accounting period                             会计期间 N5PW]  
accounting policies                                   会计政策 epicY  
accounting professional bodies                 会计职业组织，会计职业团体 $-D}y:  
accounting records                                   会计记录 1.9bU/X  
accounting responsibility                           会计责任 `~w|Xz  
accounting service                             会计服务 A <h^.{  
accounting standards                                会计准则 2LfiaHO  
Accounting Standards for Business Enterprises       企业会计准则 DCsamOA~  
accounting system                             会计系统 jKh:}yl4  
accounting treatment                                会计处理 ?"F9~vx&G  
accuracy                                    准确性，精确性 2jf73$F  
additional audit procedures                      追加审计程序 1Clid\T,o  
addressee                                         收件人，收信人 =K)[3mXX  
Administration of State-owned Assets  (the～)     国有资产管理局 sYEh>%mo^C  
administrative laws and regulations                 行政法规 K`=9"v'f+  
adverse impact                                 不利影响，负面影响 4s s 4O  
adverse opinion                                反对意见 ! k[JP+;  
advisory group                                  咨询组，顾问组 mEm=SpO[$o  
agency fee                                        代理费，代理费用 (himx8Uml2  
aggregate                                          总计，合计为…… c;?J  
alternation of document and record                 变造文件和记录 `@q\R-`  
alternative audit procedures                      替代审计程序，备选审计程序 h;+{0a  
amend                                              修改，修订 p4F%FS:`  
amortisation                                      摊销 ?gsPHPUS  
analytical capacity                             分析能力 vfd<qdi3p(  
analytical procedures                               分析性程序 .5"s[(S  
annual financial statements                        年度会计报表，年度财务报表 8J#U=q
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appendix                                          附录，附表 XS}-@5TI  
applicable                                         适用的 MY60
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applicable laws and regulations                 适用的法规 L6?~<#-m\M  
application systems                                  应用系统 ^w!1QH0:/  
apply consistently                              一贯地执行，一贯地实施 4se6+oJe  
appropriate                                       适当的，合适的； f,|g|&C  
征用，挪用 $>8O2p7W  
appropriate authorization                          适当的授权 +CVB[r#hu  
appropriateness of audit evidence                    审计证据的适当性 Z%Pv,h'Q  
approval                                    批准，核准 y7t'I.E[+  
assertion                                    (会计报表上的)认定；确认 v<Ywfb  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 b'ZzDYN  
asset                                                 资产，财产 4tEAi4H|`@  
asset restructuring                             资产重组 `;=-71Gn~  
assignment of duties                                 职责的划分 rB|1<jR  
assistant                                     助理，助理人员 f\rE{%  
associated company                                 联属公司，联营公司 LOgFi%!6:  
association                                        联合，结合；协会，社团 }4g$aTc  
assumption                                       假设，假定 ih|;H:"^  
at a given date                                         在某一特定时日 }[{9u#
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attestation                                         鉴证，公证 7KHQ0  
attestation service                             鉴证服务 _dY5qW1p  
audit adjustment                                审计调整 bv;.6C(T<  
audit areas                                        审计领域 ~?4BP%g-y  
audit conclusion                                审计结论  _!_^B  
audit effectiveness                             审计效果 .kU}
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audit efficiency                                  审计效率 S"VO@
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audit engagement letter                      审计业务约定书 nQOzKw<j%  
audit evidence                                          审计证据 v
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audit fee                                    审计费 [_KV;qS%/  
audit files                                          审计档案 [8<0Q_?,  
audit findings                                     审计中发现的事项 Bq;GO  
audit implementation stage                        审计实施阶段 E/hT/BOPK  
audit mark                                        审计标识 Z l;TS%$  
audit materiality                                 审计重要性 ]HaX .Z<  
audit method                                     审计方法 S&'?L0  
audit objective                                         审计目标，审计目的 ?@z/#3b  
audit of financial statements                      会计报表审计，财务报表审计 ;"2VU"  
audit opinion                                     审计意见 0~z`>#W,  
audit period                                      被审计期间，被审计年度 K^6d_b&  
audit plan                                          审计计划 \#PZZ
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audit planning                                    编制审计计划，制定审计计划，审计计划 cV"Ov@_.k  
audit planning stage                                  审计计划阶段 gKY
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audit procedure                                审计程序 bsm/y+R  
audit programme                               审计程序表，具体审计计划 QI'-I\Co  
audit report                                       审计报告 hH9~.4+*`g  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 SA#01}&p  
audit report with a qualified opinion                 有保留意见的审计报告 em95ccs'-  
audit report with an adverse opinion                否定意见的审计报告 t 9t '9  
audit report with dual dates                      双重日期审计报告 ?(Ua+*b  
audit reporting stage                                 审计报告阶段 3~Lsa"/  
audit responsibility                                   审计责任 ,>01Cs=t8  
audit results                                      审计结果 n|pdYe8\  
audit risk                                          审计风险 oB%_yy+  
audit sampling                                          审计抽样 u(fZ^  
audit sampling techniques                         审计抽样方法，审计抽样技术 [!>9K}z,=  
audit strategies                                  审计策略 ::+;PRy_E  
audit summary                                         审计总结，审计小结 c3Gy1#f:#2  
audit team                                         审计小组 Z)IF3{*  
audit test                                    审计测试 C0K: ffv;<  
audit trail                                          审计轨迹 @}19:A<'  
audit work                                        审计工作 QF npp\K  
audit working paper                                 审计工作底稿 )7]y zc  
audited financial statement                        审计会计报表，已审计财务报表 mo3A*|U  
Auditing Guidelines (the～)                      审计规范指南 ZPY&q&R  
auditing standards                             审计准则 ]kXWeY<  
audit-oriented working paper                          (审计)业务类工作底稿 
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authorisation                                     授权 MRw4?HqB  
authorisation of transaction                       交易的授权 Fw*O ciC  
availability                                         可获得性 ML MetRP  
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balance                                      余额；差额；平衡 p!~1~q
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balance sheet                                    资产负债表 $}r.fji,c  
bank                                                 银行 9J~\.:jH-  
bank account                                    银行账户，银行户头 kMK0|+  
bank statement                                 银行对账单 uO-|?{29  
barter transaction                              易货交易，以物换物交易 Be6+YM5Cl  
basis of audit                                    审计依据 n*Dn{ 7v#z  
basis of preparation                                (会计报表的)编制基础 z;dRzwL  
book of account                               账目，账簿 gwsIzYV  
borrowing                                         借款，贷款，借债 =-_hq'il  
branch                                              分支，分支机构，分店 A^p{Cq@E  
brought forward                                (账户余额等的)承上年，承上期，承上页 dWQB1Y*N  
budget                                              预算 A)4XQF  
building                                      建筑物；大楼 >d=pl}-kOQ  
business conditions                                  业务情况，经营情况 ]j>`BK>FE  
business licence                               (企业等的)营业执照 Cc*R3vHM6  
business relation                                业务关系 )`(]jx!  
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