[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 u-9t s  
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审计词汇英汉对照 #(IMRdUf  
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ability to continue as a going concern               持续经营能力 9`v:$(I  
acceptability                                     可接受性，可接受程度 (A'q@-XQ  
acceptable level of detection risk                     检查风险的可接受水平 sYA-FO3gh  
acceptance of engagement                       接受委托 1:!rw,Jzl`  
accepting the engagement for the first time              首次接受委托 >ij4z N  
access to asset                                         对资产的接触 $JB:rozE  
according to                                     根据，依据，依照 _Af4ct;ng  
account balance                                账户余额 ,A!e
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account for                                       对……进行会计处理，核算；解释 (1,#=e+  
accounting                                        会计，会计学 gwaC?tf[  
accounting advisory serve                        会计咨询服务 ePRMv  
accounting firm                                 会计师事务所 ba9<(0`  
accounting information                      会计信息，会计资料 &E &iaw!  
accounting period                             会计期间 56Y5kxmi  
accounting policies                                   会计政策 aaugu.9  
accounting professional bodies                 会计职业组织，会计职业团体 (I[h.\%  
accounting records                                   会计记录 $ XsQ e  
accounting responsibility                           会计责任 2Ml2Ue-9  
accounting service                             会计服务 z83:a)U  
accounting standards                                会计准则 M y"!j,Up  
Accounting Standards for Business Enterprises       企业会计准则 0^&R7Rv c  
accounting system                             会计系统 #KNq:@wp6  
accounting treatment                                会计处理 SfobzX}~Jh  
accuracy                                    准确性，精确性 >jz%bY  
additional audit procedures                      追加审计程序 m=iov2K>  
addressee                                         收件人，收信人 Z)O>h^0  
Administration of State-owned Assets  (the～)     国有资产管理局 q3-;}+  
administrative laws and regulations                 行政法规 eAYW%a  
adverse impact                                 不利影响，负面影响 M}oj!xGB  
adverse opinion                                反对意见 e3={$Ah  
advisory group                                  咨询组，顾问组 ls"\YSq$  
agency fee                                        代理费，代理费用 +Q!xEfpO;  
aggregate                                          总计，合计为…… y[WYH5&DJ  
alternation of document and record                 变造文件和记录 b)hOz
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alternative audit procedures                      替代审计程序，备选审计程序 txfw Lqx  
amend                                              修改，修订 )]b@eGNGj  
amortisation                                      摊销 `?o1cf A  
analytical capacity                             分析能力 \m~\,em  
analytical procedures                               分析性程序 !+45=d 5  
annual financial statements                        年度会计报表，年度财务报表 r{!"%03H_  
appendix                                          附录，附表 Y5i`pY/}#?  
applicable                                         适用的 PDq}Tq  
applicable laws and regulations                 适用的法规 'oiD#\t4  
application systems                                  应用系统 YV3TxvXMR  
apply consistently                              一贯地执行，一贯地实施 d!QD vO  
appropriate                                       适当的，合适的； <#p|z`N  
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appropriate authorization                          适当的授权 d+m6-4[_k  
appropriateness of audit evidence                    审计证据的适当性 J]Gc  
approval                                    批准，核准 X\^& nLa  
assertion                                    (会计报表上的)认定；确认 X|damI%  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 N]s7/s  
asset                                                 资产，财产 E#{WU}  
asset restructuring                             资产重组 4=F]`Lql  
assignment of duties                                 职责的划分 9{UP)1 7  
assistant                                     助理，助理人员 'q};L6  
associated company                                 联属公司，联营公司 k|$"TFXx;  
association                                        联合，结合；协会，社团 8/>wgY  
assumption                                       假设，假定 &v auLp  
at a given date                                         在某一特定时日 p[
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attestation                                         鉴证，公证 W#Hv~1  
attestation service                             鉴证服务 J<($L}T*$  
audit adjustment                                审计调整 ,'1Olu{v[s  
audit areas                                        审计领域 Gx h~  
audit conclusion                                审计结论 F'UguC">  
audit effectiveness                             审计效果
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audit efficiency                                  审计效率 2
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audit engagement letter                      审计业务约定书 L=$?q/=-  
audit evidence                                          审计证据 y800(z  
audit fee                                    审计费 r8 Zyld_@  
audit files                                          审计档案 KXx@ {cv  
audit findings                                     审计中发现的事项 N+C)/EN$  
audit implementation stage                        审计实施阶段 J+cAS/MYX  
audit mark                                        审计标识 ~^%0V<*-}  
audit materiality                                 审计重要性 pRrqs+IJZ\  
audit method                                     审计方法 v/aPiFlw  
audit objective                                         审计目标，审计目的 m[@%
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audit of financial statements                      会计报表审计，财务报表审计 ~D-JZx  
audit opinion                                     审计意见 p( H)W D  
audit period                                      被审计期间，被审计年度 0?6If+AC  
audit plan                                          审计计划 {7K'
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audit planning                                    编制审计计划，制定审计计划，审计计划 E*r
 
audit planning stage                                  审计计划阶段 XAQ\OX#  
audit procedure                                审计程序 X@bn??  
audit programme                               审计程序表，具体审计计划 PzMlua  
audit report                                       审计报告 C)J_lI{^  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 (DG@<K,6  
audit report with a qualified opinion                 有保留意见的审计报告 DYT@BiW{  
audit report with an adverse opinion                否定意见的审计报告 :tjgg]  
audit report with dual dates                      双重日期审计报告 /jZaU`  
audit reporting stage                                 审计报告阶段 <=)D=Ax/_[  
audit responsibility                                   审计责任 k%Ma4_Z  
audit results                                      审计结果 g:uvoMUD  
audit risk                                          审计风险 * w'q   
audit sampling                                          审计抽样 C-a*EG   
audit sampling techniques                         审计抽样方法，审计抽样技术 )]c]el@y  
audit strategies                                  审计策略 {?@t/.4[W3  
audit summary                                         审计总结，审计小结 |8DH4*y!  
audit team                                         审计小组 6Q
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audit test                                    审计测试 8 l'bRyuS  
audit trail                                          审计轨迹 ;gxN@%}@  
audit work                                        审计工作 KrdZEi vb  
audit working paper                                 审计工作底稿 -~vl+L  
audited financial statement                        审计会计报表，已审计财务报表 6m, KL5>W  
Auditing Guidelines (the～)                      审计规范指南 \A'|XdQ  
auditing standards                             审计准则 2YE;m&  
audit-oriented working paper                          (审计)业务类工作底稿 cX|[WT0[I  
authorisation                                     授权 zp7V\W; &  
authorisation of transaction                       交易的授权 5"-una>D  
availability                                         可获得性 IgPV#  
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balance                                      余额；差额；平衡 <&qpl0U)Y  
balance sheet                                    资产负债表 {h
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bank                                                 银行 lj "Z  
bank account                                    银行账户，银行户头 tr6jh=  
bank statement                                 银行对账单 N_u& 3CG  
barter transaction                              易货交易，以物换物交易 `y8 ? =  
basis of audit                                    审计依据 18
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basis of preparation                                (会计报表的)编制基础 ~_DF06G  
book of account                               账目，账簿 HG{&U:>)  
borrowing                                         借款，贷款，借债 ZNzR`6}  
branch                                              分支，分支机构，分店 4zo4 H~@gk  
brought forward                                (账户余额等的)承上年，承上期，承上页 JCcN>DtP  
budget                                              预算 F[>7z3I  
building                                      建筑物；大楼 7ei>L]gm%  
business conditions                                  业务情况，经营情况 _u:>1]  
business licence                               (企业等的)营业执照 9">zdFC'  
business relation                                业务关系 @k=cN>ZMc  
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