[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 3}= .7qm  
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审计词汇英汉对照 {cnya*  
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ability to continue as a going concern               持续经营能力 aDb@u3X@  
acceptability                                     可接受性，可接受程度 <.CO{L\e  
acceptable level of detection risk                     检查风险的可接受水平 }]>[FW  
acceptance of engagement                       接受委托 $TU=^W)X  
accepting the engagement for the first time              首次接受委托 4,tMaQ  
access to asset                                         对资产的接触 JQYIvo1,Q  
according to                                     根据，依据，依照 w-FZ`OA`D  
account balance                                账户余额 9xP{#Qa  
account for                                       对……进行会计处理，核算；解释 I:U/%cr,  
accounting                                        会计，会计学 
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accounting advisory serve                        会计咨询服务 yBE1mA:x7:  
accounting firm                                 会计师事务所 =xQ7:TB  
accounting information                      会计信息，会计资料 ~0w7E0DE[  
accounting period                             会计期间 xyj)W  
accounting policies                                   会计政策 Yd~K\tX:n  
accounting professional bodies                 会计职业组织，会计职业团体 cR}}NF  
accounting records                                   会计记录 LO[1xE9  
accounting responsibility                           会计责任 yc|C}
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accounting service                             会计服务 I.r&;  
accounting standards                                会计准则 %eGxQDIXg  
Accounting Standards for Business Enterprises       企业会计准则 Zq~2BeB  
accounting system                             会计系统 GRCc<TM,U  
accounting treatment                                会计处理 5#g<L ~  
accuracy                                    准确性，精确性 it=L_zu}  
additional audit procedures                      追加审计程序 bM;yXgorU  
addressee                                         收件人，收信人 lyI rO"o  
Administration of State-owned Assets  (the～)     国有资产管理局 Y'i0=w6G  
administrative laws and regulations                 行政法规 {S%)GvrT  
adverse impact                                 不利影响，负面影响 0&=2+=[c  
adverse opinion                                反对意见 nQdNXv<(  
advisory group                                  咨询组，顾问组 nL5Gr:SLo  
agency fee                                        代理费，代理费用 bxyEn'vNvQ  
aggregate                                          总计，合计为…… 4q/E7n  
alternation of document and record                 变造文件和记录 NLyvi,svS  
alternative audit procedures                      替代审计程序，备选审计程序 <*0MD6$5  
amend                                              修改，修订 =rl/l8|P  
amortisation                                      摊销 bW;0E%_  
analytical capacity                             分析能力 KSIH1E  
analytical procedures                               分析性程序 ih.UzPg  
annual financial statements                        年度会计报表，年度财务报表 Q\z3YUk  
appendix                                          附录，附表 6?Q&>V26Y  
applicable                                         适用的 Xx[ LK  
applicable laws and regulations                 适用的法规 7U:,:=  
application systems                                  应用系统 3:<+9X  
apply consistently                              一贯地执行，一贯地实施 v\rOs+.s  
appropriate                                       适当的，合适的； $Rv}L'L  
征用，挪用 }r]WB)_w  
appropriate authorization                          适当的授权 B, xrZs  
appropriateness of audit evidence                    审计证据的适当性 (6A>:_)  
approval                                    批准，核准 K6KEdXM4  
assertion                                    (会计报表上的)认定；确认 =vT3SY  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 FI.S?gy0   
asset                                                 资产，财产 %2^C  
asset restructuring                             资产重组 8H./@~_ =  
assignment of duties                                 职责的划分 583ej2HPg  
assistant                                     助理，助理人员 h#zx^F1  
associated company                                 联属公司，联营公司 ~^lQ[x  
association                                        联合，结合；协会，社团 j8zh^q  
assumption                                       假设，假定 BS;rit:  
at a given date                                         在某一特定时日 ~53E)ilB  
attestation                                         鉴证，公证 2]eh[fRQ  
attestation service                             鉴证服务 Z%Y=Lx  
audit adjustment                                审计调整 `=uCp^+v  
audit areas                                        审计领域 z~4L=tA(  
audit conclusion                                审计结论 eM/|"^%  
audit effectiveness                             审计效果 [A|W0  
audit efficiency                                  审计效率 -kES]P?2  
audit engagement letter                      审计业务约定书 o%h\55S  
audit evidence                                          审计证据 SjKIn-  
audit fee                                    审计费 K Z ?<&x  
audit files                                          审计档案 kOVx]
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audit findings                                     审计中发现的事项 9V?MJZ@aG  
audit implementation stage                        审计实施阶段 m{mK;D  
audit mark                                        审计标识 0vS%m/Zi-  
audit materiality                                 审计重要性 :|<D(YA  
audit method                                     审计方法 wC!(STu  
audit objective                                         审计目标，审计目的 EYGJDv(S  
audit of financial statements                      会计报表审计，财务报表审计 fTY@{t  
audit opinion                                     审计意见 S#jH2fRo  
audit period                                      被审计期间，被审计年度 }n6BI}n  
audit plan                                          审计计划 AbZ:AJ(  
audit planning                                    编制审计计划，制定审计计划，审计计划 _M:)x0("  
audit planning stage                                  审计计划阶段 u~LisZ&tP  
audit procedure                                审计程序 ?Y )
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audit programme                               审计程序表，具体审计计划 LAwX9q`  
audit report                                       审计报告 L]9!
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audit report with a disclaimer of opinion           拒绝表示意见审计报告 5Ag]1k{  
audit report with a qualified opinion                 有保留意见的审计报告 9`dQ7z.8t  
audit report with an adverse opinion                否定意见的审计报告 rMe`HM@  
audit report with dual dates                      双重日期审计报告 Vt n$*ML  
audit reporting stage                                 审计报告阶段 $Y$!nPO  
audit responsibility                                   审计责任 m{pL< g^M  
audit results                                      审计结果 uFSgjWJ#~  
audit risk                                          审计风险 ,U>g L
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audit sampling                                          审计抽样 8
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audit sampling techniques                         审计抽样方法，审计抽样技术 GJ%It.  
audit strategies                                  审计策略 t1Hd-]28V  
audit summary                                         审计总结，审计小结 /,Ln)?eD  
audit team                                         审计小组 Zdh4CNEeFP  
audit test                                    审计测试 1Na CGD"  
audit trail                                          审计轨迹 IZJV6c
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audit work                                        审计工作 3(^9K2.s}  
audit working paper                                 审计工作底稿 &_" 3~:N8k  
audited financial statement                        审计会计报表，已审计财务报表 6 Y&OG>_\  
Auditing Guidelines (the～)                      审计规范指南 {zbH.V[  
auditing standards                             审计准则 s<:"rw`  
audit-oriented working paper                          (审计)业务类工作底稿 Fj1/B0acS  
authorisation                                     授权 8x58sOR=  
authorisation of transaction                       交易的授权 &9o @x]) @  
availability                                         可获得性 y>~=o9J_u  
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balance                                      余额；差额；平衡 }5Y.N7F  
balance sheet                                    资产负债表 M*t@Q|$:  
bank                                                 银行 zG [-n.  
bank account                                    银行账户，银行户头 Nj#!L~^h,  
bank statement                                 银行对账单 deHBY4@  
barter transaction                              易货交易，以物换物交易 Pl1:d{"d  
basis of audit                                    审计依据 B'
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basis of preparation                                (会计报表的)编制基础 lG\lu'<C  
book of account                               账目，账簿  V}8J&(\  
borrowing                                         借款，贷款，借债 ]lz,?izMR  
branch                                              分支，分支机构，分店 r2""p  
brought forward                                (账户余额等的)承上年，承上期，承上页 bI]1!bi]i  
budget                                              预算 eDaVoc3  
building                                      建筑物；大楼 gl]{mUZz}  
business conditions                                  业务情况，经营情况 p@cPm8
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business licence                               (企业等的)营业执照 ocdXzk`  
business relation                                业务关系 U?#6I-  
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