[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 BR`ygrfe  
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审计词汇英汉对照 ^2D1`,|N  
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ability to continue as a going concern               持续经营能力 Jzji&A~  
acceptability                                     可接受性，可接受程度 MM_k ]-7  
acceptable level of detection risk                     检查风险的可接受水平 IY'=DePd  
acceptance of engagement                       接受委托 Qj{8?lew  
accepting the engagement for the first time              首次接受委托 :$;Fhf<5  
access to asset                                         对资产的接触 |y;}zQB-dH  
according to                                     根据，依据，依照 >eQr<-8  
account balance                                账户余额 BF*kb2"GZ6  
account for                                       对……进行会计处理，核算；解释 Y_&g="`Q  
accounting                                        会计，会计学 5@IB39
 
accounting advisory serve                        会计咨询服务 "xI"  
accounting firm                                 会计师事务所 RcG0 8p.)  
accounting information                      会计信息，会计资料 rEhX/(n#  
accounting period                             会计期间 lz#GbXn.  
accounting policies                                   会计政策 /@ !CKh`  
accounting professional bodies                 会计职业组织，会计职业团体 >2$5eI  
accounting records                                   会计记录 |:[tNs*,O  
accounting responsibility                           会计责任 W:,4:|3  
accounting service                             会计服务 ;h6v@)#GX  
accounting standards                                会计准则 x9/H/'
 
Accounting Standards for Business Enterprises       企业会计准则 @bM2{Rh:  
accounting system                             会计系统 FuG4F  
accounting treatment                                会计处理 00I}o%akO  
accuracy                                    准确性，精确性 b5$Jf jI  
additional audit procedures                      追加审计程序 ]xC#rwHUC  
addressee                                         收件人，收信人 Xp\/YJOibd  
Administration of State-owned Assets  (the～)     国有资产管理局 Ee)[\Qjn  
administrative laws and regulations                 行政法规 M#"524Nz  
adverse impact                                 不利影响，负面影响 AqKz$  
adverse opinion                                反对意见 1_fZm+oW!  
advisory group                                  咨询组，顾问组 ;AR{@Fu.  
agency fee                                        代理费，代理费用 d2oh/j6`TA  
aggregate                                          总计，合计为…… O ,rwP  
alternation of document and record                 变造文件和记录 t*z~5_/  
alternative audit procedures                      替代审计程序，备选审计程序 2XTPBZNe  
amend                                              修改，修订 M` q?Fk  
amortisation                                      摊销 IEKU-k7}Z  
analytical capacity                             分析能力 HX'FYt/?t  
analytical procedures                               分析性程序 [b%:.bjY  
annual financial statements                        年度会计报表，年度财务报表 /MY9 >  
appendix                                          附录，附表 [Vd[-  
applicable                                         适用的 NaVQ9ku7VW  
applicable laws and regulations                 适用的法规 E XP%Mk/  
application systems                                  应用系统 \k;`}3uO  
apply consistently                              一贯地执行，一贯地实施 b KTcZG  
appropriate                                       适当的，合适的； F:*W5xX  
征用，挪用 Y2xL> F  
appropriate authorization                          适当的授权 Vfv@7@q  
appropriateness of audit evidence                    审计证据的适当性 <VD8bTk  
approval                                    批准，核准 5MFxo63  
assertion                                    (会计报表上的)认定；确认 X37L\e[c  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 8N:owK  
asset                                                 资产，财产 >fH=DOz$&  
asset restructuring                             资产重组 :[ k4Z]t8  
assignment of duties                                 职责的划分 $0bjKy  
assistant                                     助理，助理人员 <;E
 
associated company                                 联属公司，联营公司 ?$f)&O  
association                                        联合，结合；协会，社团 d(g^M1 m  
assumption                                       假设，假定 +/#Ei'do  
at a given date                                         在某一特定时日
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attestation                                         鉴证，公证 .sQ=;w/ZA  
attestation service                             鉴证服务 #cj6{%c4  
audit adjustment                                审计调整 W@yJAQ  
audit areas                                        审计领域 |F9z,cc"  
audit conclusion                                审计结论 Q{k At%  
audit effectiveness                             审计效果 '9c2Q/  
audit efficiency                                  审计效率 K3\#E/Ox  
audit engagement letter                      审计业务约定书 3 ?Y|  
audit evidence                                          审计证据 J_>w3 uY  
audit fee                                    审计费 }FzqW*4~  
audit files                                          审计档案 ;<UWA.  
audit findings                                     审计中发现的事项
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audit implementation stage                        审计实施阶段 sp@E8G%xO  
audit mark                                        审计标识 JG9`h#  
audit materiality                                 审计重要性 ]skkoM  
audit method                                     审计方法 ?<G]&EK~~]  
audit objective                                         审计目标，审计目的 =6aS&B(SN  
audit of financial statements                      会计报表审计，财务报表审计
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audit opinion                                     审计意见 )DYI .  
audit period                                      被审计期间，被审计年度 \rVQQ|l   
audit plan                                          审计计划 0IQ'3_  
audit planning                                    编制审计计划，制定审计计划，审计计划 ^F:k3,_[  
audit planning stage                                  审计计划阶段 AfG/JWSo}  
audit procedure                                审计程序 ?$e9<lsQq)  
audit programme                               审计程序表，具体审计计划 iCHt1VV]  
audit report                                       审计报告 -s9P8W  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 )K'N(w  
audit report with a qualified opinion                 有保留意见的审计报告 q>w)"Dd  
audit report with an adverse opinion                否定意见的审计报告 <>m }}^  
audit report with dual dates                      双重日期审计报告 $9S(_xdI&  
audit reporting stage                                 审计报告阶段 a>mm+L8y  
audit responsibility                                   审计责任 PMfkA!.Y  
audit results                                      审计结果 4%1 D}9hO6  
audit risk                                          审计风险 6sa"O89  
audit sampling                                          审计抽样 N)&4Hy  
audit sampling techniques                         审计抽样方法，审计抽样技术 w[6J `
 
audit strategies                                  审计策略 &Wf3~hmo  
audit summary                                         审计总结，审计小结 Yq(G;mjM  
audit team                                         审计小组 !"+'A)Nve  
audit test                                    审计测试 O@?kT;B  
audit trail                                          审计轨迹 \,J/ r!  
audit work                                        审计工作 :>itXD!  
audit working paper                                 审计工作底稿 c\% r3
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audited financial statement                        审计会计报表，已审计财务报表 o[H{(f1%  
Auditing Guidelines (the～)                      审计规范指南 [o*7F
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auditing standards                             审计准则 Fu^^i&  
audit-oriented working paper                          (审计)业务类工作底稿 JWA@ +u*k  
authorisation                                     授权 "_2Ng
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authorisation of transaction                       交易的授权 B75k^ohfj  
availability                                         可获得性 5s{ABJ\@V  
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balance                                      余额；差额；平衡 sBV4)xM  
balance sheet                                    资产负债表 v=('{/^~>  
bank                                                 银行 3B pZX`l*p  
bank account                                    银行账户，银行户头 5wUUx#  
bank statement                                 银行对账单 Jk0r&t7  
barter transaction                              易货交易，以物换物交易 y<
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basis of audit                                    审计依据 p _d:eZ  
basis of preparation                                (会计报表的)编制基础 w1UA?+43  
book of account                               账目，账簿 Bo5ZZY  
borrowing                                         借款，贷款，借债 v :+~9w+  
branch                                              分支，分支机构，分店 #$3yz'"QF  
brought forward                                (账户余额等的)承上年，承上期，承上页 o!Rd ^  
budget                                              预算 .Vq)zi1<  
building                                      建筑物；大楼 i|1^+;  
business conditions                                  业务情况，经营情况 8BvonYt=8  
business licence                               (企业等的)营业执照 |AC1\)2tT  
business relation                                业务关系 "(qw-ki l  
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