[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 ug"4P.wI  
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审计词汇英汉对照 0~[M[T\  
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ability to continue as a going concern               持续经营能力 Fo~q35uB  
acceptability                                     可接受性，可接受程度 d6??OO=~>M  
acceptable level of detection risk                     检查风险的可接受水平 {%&04yq+  
acceptance of engagement                       接受委托 zYWVz3l  
accepting the engagement for the first time              首次接受委托 Ul 85-p  
access to asset                                         对资产的接触 iO18FfM_  
according to                                     根据，依据，依照 Lm1JiPs d  
account balance                                账户余额 (Gapv9R  
account for                                       对……进行会计处理，核算；解释  (wxi!  
accounting                                        会计，会计学 [T/S/@IT  
accounting advisory serve                        会计咨询服务 "&;X/~j  
accounting firm                                 会计师事务所 !tx.2m*5  
accounting information                      会计信息，会计资料 &h7 n>q  
accounting period                             会计期间 cbzS7q<)  
accounting policies                                   会计政策 DFRgn  
accounting professional bodies                 会计职业组织，会计职业团体 i3$G)W  
accounting records                                   会计记录 K ilN`? EJ  
accounting responsibility                           会计责任 DPmY_[OAE  
accounting service                             会计服务 R,OT\FQ<  
accounting standards                                会计准则 uGYH4  
Accounting Standards for Business Enterprises       企业会计准则 $?[pcgv  
accounting system                             会计系统 Q{miI N  
accounting treatment                                会计处理 1r*@1y<0"  
accuracy                                    准确性，精确性 TXs&*\  
additional audit procedures                      追加审计程序 rH\oFCzC  
addressee                                         收件人，收信人 hD,|CQ  
Administration of State-owned Assets  (the～)     国有资产管理局  s%5XB
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administrative laws and regulations                 行政法规 \-[ >bsg  
adverse impact                                 不利影响，负面影响 r5$!41   
adverse opinion                                反对意见 n%02,pC6,  
advisory group                                  咨询组，顾问组 n 1^h;2gz  
agency fee                                        代理费，代理费用 ~~t>;  
aggregate                                          总计，合计为…… x~D8XN{  
alternation of document and record                 变造文件和记录 !#e+!h@  
alternative audit procedures                      替代审计程序，备选审计程序 a`eb9o#  
amend                                              修改，修订 :gRVa=}=  
amortisation                                      摊销 iHQ$L# 7  
analytical capacity                             分析能力 txX>z R*)  
analytical procedures                               分析性程序 ^bdXzj
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annual financial statements                        年度会计报表，年度财务报表 -0NkAQrg  
appendix                                          附录，附表 4gmlK,a  
applicable                                         适用的 ^\yz`b(A0  
applicable laws and regulations                 适用的法规 pm[i#V< v  
application systems                                  应用系统 IfI:|w}:"r  
apply consistently                              一贯地执行，一贯地实施 @2_E9{T  
appropriate                                       适当的，合适的； XV)ctF4  
征用，挪用 nCA~=[&H  
appropriate authorization                          适当的授权 AOV{@b(  
appropriateness of audit evidence                    审计证据的适当性 !>kg:xV  
approval                                    批准，核准 `v2Xp3o4f  
assertion                                    (会计报表上的)认定；确认 ) <w`:wD  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 wMCgLh\wi  
asset                                                 资产，财产 "zqa:D26  
asset restructuring                             资产重组   
assignment of duties                                 职责的划分 K(TejW#  
assistant                                     助理，助理人员 p^ OHLT  
associated company                                 联属公司，联营公司 q$K}Fm1C  
association                                        联合，结合；协会，社团 V<ilv<  
assumption                                       假设，假定 zq3f@xOK  
at a given date                                         在某一特定时日 TDy$Mv=y  
attestation                                         鉴证，公证 [.CP,Ly  
attestation service                             鉴证服务 yDRi  
audit adjustment                                审计调整 UDgX A  
audit areas                                        审计领域 g{2~G
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audit conclusion                                审计结论 >m%7dU  
audit effectiveness                             审计效果 7$IR^  
audit efficiency                                  审计效率 rc"8N<D  
audit engagement letter                      审计业务约定书 6C ?,V3Z  
audit evidence                                          审计证据 wuSotbc/  
audit fee                                    审计费 slP>;  
audit files                                          审计档案 i]qxF&1  
audit findings                                     审计中发现的事项 }-9 c1&m  
audit implementation stage                        审计实施阶段 VAqZ`y  
audit mark                                        审计标识 _U^G*EqL*  
audit materiality                                 审计重要性 L{&Yh|}  
audit method                                     审计方法 k6 RH]Ha  
audit objective                                         审计目标，审计目的 WfTl\Dxw  
audit of financial statements                      会计报表审计，财务报表审计 'tX}6wurf  
audit opinion                                     审计意见 L2%D$!9  
audit period                                      被审计期间，被审计年度 K7i@7  
audit plan                                          审计计划 K\mFb  
audit planning                                    编制审计计划，制定审计计划，审计计划 Jq8v69fyQ  
audit planning stage                                  审计计划阶段 Ln
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audit procedure                                审计程序 @_ UI;*V  
audit programme                               审计程序表，具体审计计划 PO:sF]5  
audit report                                       审计报告 6X4r2Vq  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 ^U,Dx  
audit report with a qualified opinion                 有保留意见的审计报告 K@:t6  
audit report with an adverse opinion                否定意见的审计报告 3l$D%y  
audit report with dual dates                      双重日期审计报告 j}fSz)`i  
audit reporting stage                                 审计报告阶段 W?[ C au-  
audit responsibility                                   审计责任 .VohW=D3  
audit results                                      审计结果 s;sr(34  
audit risk                                          审计风险 -q&,7'V  
audit sampling                                          审计抽样 #GUD^#Jh  
audit sampling techniques                         审计抽样方法，审计抽样技术 8VC%4+.FF  
audit strategies                                  审计策略 nu2m5RYx  
audit summary                                         审计总结，审计小结 E#!.;AQ  
audit team                                         审计小组 pA_e{P/  
audit test                                    审计测试 9j5-/   
audit trail                                          审计轨迹 ,zZ@QW5  
audit work                                        审计工作 O]61guxro  
audit working paper                                 审计工作底稿 [Ov/&jD"  
audited financial statement                        审计会计报表，已审计财务报表 kN 0N18E  
Auditing Guidelines (the～)                      审计规范指南 u0qTP]  
auditing standards                             审计准则 'rVB2 `z-  
audit-oriented working paper                          (审计)业务类工作底稿 X `F>kp1  
authorisation                                     授权 :EH>&vm  
authorisation of transaction                       交易的授权 )d|s$l$?7  
availability                                         可获得性 OXB 5W#$  
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balance                                      余额；差额；平衡 =p:~sn#  
balance sheet                                    资产负债表 } na@gn  
bank                                                 银行 Deq@T {  
bank account                                    银行账户，银行户头 _'n]rQ'  
bank statement                                 银行对账单 B^{~,'  
barter transaction                              易货交易，以物换物交易 =T)y(] ;M$  
basis of audit                                    审计依据 XQtV$Lw  
basis of preparation                                (会计报表的)编制基础 vV"I}L  
book of account                               账目，账簿 b S'dXP  
borrowing                                         借款，贷款，借债 ;3%Y@FS@  
branch                                              分支，分支机构，分店 SEE:v+ 3|  
brought forward                                (账户余额等的)承上年，承上期，承上页 j'lC]}kH  
budget                                              预算 BQs\!~Ux2  
building                                      建筑物；大楼 K1&t>2=%  
business conditions                                  业务情况，经营情况 |C0!mU  
business licence                               (企业等的)营业执照 :Smyk.B2!  
business relation                                业务关系 rMw$T=Oi  
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