[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 ,i}"e(f  
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审计词汇英汉对照 ,?}TSJKC  
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ability to continue as a going concern               持续经营能力 N7[~Y2i  
acceptability                                     可接受性，可接受程度 !U91  
acceptable level of detection risk                     检查风险的可接受水平 )_BteLo-  
acceptance of engagement                       接受委托 :r\<DVj  
accepting the engagement for the first time              首次接受委托 5\pizD/17  
access to asset                                         对资产的接触 ow&R~_  
according to                                     根据，依据，依照 /<n_X:[)  
account balance                                账户余额 cD 1p5U  
account for                                       对……进行会计处理，核算；解释 u+]zi"k^s  
accounting                                        会计，会计学 , vR4x:W  
accounting advisory serve                        会计咨询服务 L U7.  
accounting firm                                 会计师事务所 rC'97`!K  
accounting information                      会计信息，会计资料 2Bx\nLf/ K  
accounting period                             会计期间 @E}4LTB  
accounting policies                                   会计政策 Z$q}y 79^  
accounting professional bodies                 会计职业组织，会计职业团体 (|WqOwmoUt  
accounting records                                   会计记录 2JbCYCTC  
accounting responsibility                           会计责任 6pH.sX$!_  
accounting service                             会计服务 6(eyUgnb  
accounting standards                                会计准则 [[Z*n/tr  
Accounting Standards for Business Enterprises       企业会计准则 B${Q Y)t  
accounting system                             会计系统 S2`p&\Ifn  
accounting treatment                                会计处理 zfS`@{;F`|  
accuracy                                    准确性，精确性 /u?^s "C/  
additional audit procedures                      追加审计程序 + 505  
addressee                                         收件人，收信人 kw!! 5U;7  
Administration of State-owned Assets  (the～)     国有资产管理局   G=wJz  
administrative laws and regulations                 行政法规 x]F:~(P  
adverse impact                                 不利影响，负面影响 #zfBNkk&@  
adverse opinion                                反对意见 F&ux9zP  
advisory group                                  咨询组，顾问组 EayZ*e]  
agency fee                                        代理费，代理费用 }4$UlTA'  
aggregate                                          总计，合计为…… 1Ztoj}!I  
alternation of document and record                 变造文件和记录 d5h:py5  
alternative audit procedures                      替代审计程序，备选审计程序 |_Vlw&qu+  
amend                                              修改，修订 tY
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amortisation                                      摊销 At"@`1n_u'  
analytical capacity                             分析能力 O Qd,.m  
analytical procedures                               分析性程序 6L8wsz CW  
annual financial statements                        年度会计报表，年度财务报表 Z[ys>\_To  
appendix                                          附录，附表  X'O3)Yg  
applicable                                         适用的 {>9 0d(j  
applicable laws and regulations                 适用的法规 %
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application systems                                  应用系统 <"6}C)G  
apply consistently                              一贯地执行，一贯地实施 c!b4Y4eJ  
appropriate                                       适当的，合适的； |SCO9,Fs  
征用，挪用 :Oxrw5`=  
appropriate authorization                          适当的授权 4v Ug:'DM  
appropriateness of audit evidence                    审计证据的适当性 q5Z]Z.%3O  
approval                                    批准，核准 X"*pt5B6`  
assertion                                    (会计报表上的)认定；确认 n%A)#AGGc  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 \#L}KW  
asset                                                 资产，财产 !?,rcgi  
asset restructuring                             资产重组 "OkJPu2!W  
assignment of duties                                 职责的划分 rQCj^=cf;~  
assistant                                     助理，助理人员 }
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associated company                                 联属公司，联营公司 CnN PziB  
association                                        联合，结合；协会，社团 I~|.Re9a  
assumption                                       假设，假定 8do-z"-  
at a given date                                         在某一特定时日 T=%,^  
attestation                                         鉴证，公证 2{(_{9<>z  
attestation service                             鉴证服务 #R}sGT  
audit adjustment                                审计调整 bs/Vn'CE  
audit areas                                        审计领域 -uX): h!  
audit conclusion                                审计结论 ^Yul|0*J  
audit effectiveness                             审计效果 @ !`x^Tzz  
audit efficiency                                  审计效率 |bDUekjR  
audit engagement letter                      审计业务约定书 o-c.D=~  
audit evidence                                          审计证据 g{RVxGE7  
audit fee                                    审计费 @X5F$=aqZr  
audit files                                          审计档案 0.!_k )tu  
audit findings                                     审计中发现的事项 z&Cz!HrS  
audit implementation stage                        审计实施阶段 vL}e 1V:  
audit mark                                        审计标识 '>4H#tu  
audit materiality                                 审计重要性 o!bV;]  
audit method                                     审计方法 /6
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audit objective                                         审计目标，审计目的 GKIO@!@[  
audit of financial statements                      会计报表审计，财务报表审计 q
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audit opinion                                     审计意见 B)* ?H=f/  
audit period                                      被审计期间，被审计年度 Bq@_/*'*Y  
audit plan                                          审计计划 y\k#83
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audit planning                                    编制审计计划，制定审计计划，审计计划  >cw%ckE  
audit planning stage                                  审计计划阶段 [_PZdIN  
audit procedure                                审计程序 Lh\ 1 L  
audit programme                               审计程序表，具体审计计划 4h~CDy%_  
audit report                                       审计报告 #q?'<''d,
 
audit report with a disclaimer of opinion           拒绝表示意见审计报告 O/ybqU\7  
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 &PZ&' N|P  
audit report with dual dates                      双重日期审计报告 ~xCv_u^=  
audit reporting stage                                 审计报告阶段 <x-7MU&  
audit responsibility                                   审计责任 }JI
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audit results                                      审计结果 H< 51dJn~  
audit risk                                          审计风险 %[B^b)2  
audit sampling                                          审计抽样 Gu@n1/m@o  
audit sampling techniques                         审计抽样方法，审计抽样技术 Sq:,6bcG  
audit strategies                                  审计策略 z*k(` '  
audit summary                                         审计总结，审计小结 ?&Ug" $v  
audit team                                         审计小组 FNlS)Bs  
audit test                                    审计测试 u'`eCrKT*  
audit trail                                          审计轨迹 6pP:Q_U$  
audit work                                        审计工作 *{DpNV8"  
audit working paper                                 审计工作底稿 aGBUFCCa  
audited financial statement                        审计会计报表，已审计财务报表 z;wOtKl5r  
Auditing Guidelines (the～)                      审计规范指南 sD#*W<  
auditing standards                             审计准则 /Ixv{H)H  
audit-oriented working paper                          (审计)业务类工作底稿 hU'h78bt(  
authorisation                                     授权 {f"oq ry_g  
authorisation of transaction                       交易的授权  X~g U$  
availability                                         可获得性 WF] |-)vw  
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balance                                      余额；差额；平衡 }i._&x`):  
balance sheet                                    资产负债表 g>E.Snj}  
bank                                                 银行 oZ5 ,y+L4  
bank account                                    银行账户，银行户头 `NySTd)\  
bank statement                                 银行对账单 +N}yqgE  
barter transaction                              易货交易，以物换物交易 ;&c9!LfP  
basis of audit                                    审计依据 (h"-#q8$  
basis of preparation                                (会计报表的)编制基础 UMUG~P&@  
book of account                               账目，账簿 Q@ua G,6  
borrowing                                         借款，贷款，借债  I9Lt>*  
branch                                              分支，分支机构，分店 'pj*6t1~  
brought forward                                (账户余额等的)承上年，承上期，承上页 @)XR  
budget                                              预算
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building                                      建筑物；大楼 U3u j`Oq  
business conditions                                  业务情况，经营情况 "% l``  
business licence                               (企业等的)营业执照 9+#BU$*v  
business relation                                业务关系 Cz|F%>y#  
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