[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
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审计词汇英汉对照 ^Qs-@]E-  
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ability to continue as a going concern               持续经营能力 NGd|7S[^+c  
acceptability                                     可接受性，可接受程度 >8#(GXnSt  
acceptable level of detection risk                     检查风险的可接受水平 pIqPIuy  
acceptance of engagement                       接受委托 :R"k=l1  
accepting the engagement for the first time              首次接受委托 DOw< XlvC  
access to asset                                         对资产的接触 "mSDL:$  
according to                                     根据，依据，依照 LGgEq-  
account balance                                账户余额 );@@>~  
account for                                       对……进行会计处理，核算；解释 !3-mPG< ]  
accounting                                        会计，会计学 0v,DQJ?w8  
accounting advisory serve                        会计咨询服务 B@63=a*kG  
accounting firm                                 会计师事务所 nv2Y6e}dG  
accounting information                      会计信息，会计资料 |rq~.cA  
accounting period                             会计期间 i/,G=yA  
accounting policies                                   会计政策 vpMNulXb,  
accounting professional bodies                 会计职业组织，会计职业团体 (t&P.N/  
accounting records                                   会计记录 (|I0C 'Ki  
accounting responsibility                           会计责任 OV;Ho  
accounting service                             会计服务 "a?k #!E  
accounting standards                                会计准则 MVe5j+8  
Accounting Standards for Business Enterprises       企业会计准则 KJ.ra\ F  
accounting system                             会计系统 &bRmr/D  
accounting treatment                                会计处理 D@"q2 !  
accuracy                                    准确性，精确性  @j9yc  
additional audit procedures                      追加审计程序 st:[|`  
addressee                                         收件人，收信人 W7O%.xP  
Administration of State-owned Assets  (the～)     国有资产管理局 Bb}JyT  
administrative laws and regulations                 行政法规 ygd'Nh!@  
adverse impact                                 不利影响，负面影响 t8U)za  
adverse opinion                                反对意见 A&Ut:Oi A  
advisory group                                  咨询组，顾问组  UY+~,a  
agency fee                                        代理费，代理费用 qV@xEgW#r  
aggregate                                          总计，合计为…… jQ4Pv`  
alternation of document and record                 变造文件和记录 66[yL(*+  
alternative audit procedures                      替代审计程序，备选审计程序 Y=vA;BE]R  
amend                                              修改，修订 Ipb4{A&"\  
amortisation                                      摊销 *O$kF.3q  
analytical capacity                             分析能力 H_o<!YxK  
analytical procedures                               分析性程序 U@BVVH?,o  
annual financial statements                        年度会计报表，年度财务报表 yV$p(+KkS  
appendix                                          附录，附表
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applicable                                         适用的 "@$o'rfT  
applicable laws and regulations                 适用的法规 q^n6"&;*  
application systems                                  应用系统 k#5S'sCF<  
apply consistently                              一贯地执行，一贯地实施 $kZ,uvKN  
appropriate                                       适当的，合适的； E IsA2 f  
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appropriate authorization                          适当的授权 c)rI[P7Q  
appropriateness of audit evidence                    审计证据的适当性 t1n'
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approval                                    批准，核准 "P&|e|7  
assertion                                    (会计报表上的)认定；确认 !MTm4Ls  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 ]\+bx=  
asset                                                 资产，财产 OC7:Dp4  
asset restructuring                             资产重组 6
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assignment of duties                                 职责的划分 P`-(08t  
assistant                                     助理，助理人员 Hq cXP2  
associated company                                 联属公司，联营公司 .: 87B=  
association                                        联合，结合；协会，社团 :>F:G%(DK  
assumption                                       假设，假定 dn:g_!]p  
at a given date                                         在某一特定时日 Kcsje_I-M  
attestation                                         鉴证，公证 v9x $`  
attestation service                             鉴证服务 YV.*8'*  
audit adjustment                                审计调整 8p-5.GU)<e  
audit areas                                        审计领域 +ulX(u(,  
audit conclusion                                审计结论 /(W{`  
audit effectiveness                             审计效果 BXZ( %tnY  
audit efficiency                                  审计效率 f*NtnD=rJ  
audit engagement letter                      审计业务约定书 FGy7KVR  
audit evidence                                          审计证据 m&Ms[X  
audit fee                                    审计费 lBD{)Va  
audit files                                          审计档案 o7DDL{iR/  
audit findings                                     审计中发现的事项 {|%5}\%  
audit implementation stage                        审计实施阶段 n!ea)+^  
audit mark                                        审计标识 <saS2
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audit materiality                                 审计重要性 3|/ ;`KfQ  
audit method                                     审计方法 [9'5+RXw3  
audit objective                                         审计目标，审计目的 1YAy\F~`.  
audit of financial statements                      会计报表审计，财务报表审计 !+U#^2Gz  
audit opinion                                     审计意见 bsP:tFw>  
audit period                                      被审计期间，被审计年度 gS4K](KH |  
audit plan                                          审计计划 d0MX4bhZ  
audit planning                                    编制审计计划，制定审计计划，审计计划 A! Xn^U*p  
audit planning stage                                  审计计划阶段 9oKRu6]D-  
audit procedure                                审计程序 bxrByu~|1  
audit programme                               审计程序表，具体审计计划 g#Zb} ^  
audit report                                       审计报告 &7E0H{  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 k8Qv>z  
audit report with a qualified opinion                 有保留意见的审计报告 
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audit report with an adverse opinion                否定意见的审计报告 _^#PV}  
audit report with dual dates                      双重日期审计报告 5c'rnMW4+p  
audit reporting stage                                 审计报告阶段 @#*B|lHE  
audit responsibility                                   审计责任 o'>jO.|  
audit results                                      审计结果 Vn=J$Uv0  
audit risk                                          审计风险 A5ktbj&gy<  
audit sampling                                          审计抽样 '9$xOrv  
audit sampling techniques                         审计抽样方法，审计抽样技术 0EPF; Xx  
audit strategies                                  审计策略
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audit summary                                         审计总结，审计小结
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audit team                                         审计小组 #)my)}o\p  
audit test                                    审计测试  4>0xS-  
audit trail                                          审计轨迹 :3Ty%W&&  
audit work                                        审计工作  by>,h4  
audit working paper                                 审计工作底稿 k(u W( 6  
audited financial statement                        审计会计报表，已审计财务报表 :d)@|SR1  
Auditing Guidelines (the～)                      审计规范指南 + #S]uC  
auditing standards                             审计准则 sBwkHsDD  
audit-oriented working paper                          (审计)业务类工作底稿 &b"PjtU.X  
authorisation                                     授权 ]2h~Db=  
authorisation of transaction                       交易的授权 9#O"^.Z !  
availability                                         可获得性 9 r+' o#  
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balance                                      余额；差额；平衡 <9\_b6  
balance sheet                                    资产负债表 h8pc<t\6  
bank                                                 银行 FZjtQ{M  
bank account                                    银行账户，银行户头 3zs~Y3M?i  
bank statement                                 银行对账单 \DeZY97p%  
barter transaction                              易货交易，以物换物交易 &NHIX(b6  
basis of audit                                    审计依据 P/M*XUG.  
basis of preparation                                (会计报表的)编制基础 wQPjo!FEX  
book of account                               账目，账簿 #V4_.t#  
borrowing                                         借款，贷款，借债 8Ln:y'K  
branch                                              分支，分支机构，分店 8$?a?7,>|  
brought forward                                (账户余额等的)承上年，承上期，承上页 FIC 2)  
budget                                              预算
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building                                      建筑物；大楼 )oAK)e  
business conditions                                  业务情况，经营情况 ^hY<avi6s  
business licence                               (企业等的)营业执照 +es.V /  
business relation                                业务关系 D'uzH|z8  
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