[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 rxI?|}4  
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审计词汇英汉对照 S!#7]wtbP  
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ability to continue as a going concern               持续经营能力 uCNQ.Nbf C  
acceptability                                     可接受性，可接受程度 hnvn&{|  
acceptable level of detection risk                     检查风险的可接受水平 G( nT.\  
acceptance of engagement                       接受委托
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accepting the engagement for the first time              首次接受委托 b^
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access to asset                                         对资产的接触 5ii`!y  
according to                                     根据，依据，依照 bNFX+GA/  
account balance                                账户余额 d{9rEB?  
account for                                       对……进行会计处理，核算；解释 *Mg=IEu-6[  
accounting                                        会计，会计学 XsQ<yeun  
accounting advisory serve                        会计咨询服务 X z2IAiAs'  
accounting firm                                 会计师事务所 :&2RV_$>=  
accounting information                      会计信息，会计资料 %ia/i :  
accounting period                             会计期间 [ LL"86D  
accounting policies                                   会计政策 H6/@loO!Xy  
accounting professional bodies                 会计职业组织，会计职业团体 ]0ouJY  
accounting records                                   会计记录 UrH^T;#  
accounting responsibility                           会计责任 `2J6Dz"W  
accounting service                             会计服务 Z&s+*&TM  
accounting standards                                会计准则 t<|= -  
Accounting Standards for Business Enterprises       企业会计准则 w/d9S(  
accounting system                             会计系统 GaSk&'n$Y  
accounting treatment                                会计处理 |I^\|5  
accuracy                                    准确性，精确性 dB<BEe\$g.  
additional audit procedures                      追加审计程序 yIXM}i:  
addressee                                         收件人，收信人 m3F.-KPO  
Administration of State-owned Assets  (the～)     国有资产管理局 Q'*-gg&)  
administrative laws and regulations                 行政法规 "o<:[c9/  
adverse impact                                 不利影响，负面影响 C(}9  
adverse opinion                                反对意见 ^^jF*)DT@  
advisory group                                  咨询组，顾问组 ^-~.L: }q  
agency fee                                        代理费，代理费用 7T_g?!sdMh  
aggregate                                          总计，合计为…… .#5<ZAh/?  
alternation of document and record                 变造文件和记录 ?lR)Hi  
alternative audit procedures                      替代审计程序，备选审计程序 &I:X[=;g  
amend                                              修改，修订 MO9}I
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amortisation                                      摊销 9C|T/+R  
analytical capacity                             分析能力 #n{wK+lz  
analytical procedures                               分析性程序 15iCJ p  
annual financial statements                        年度会计报表，年度财务报表 O Z![9l  
appendix                                          附录，附表 E0ud<'3 <  
applicable                                         适用的 udp&U+L  
applicable laws and regulations                 适用的法规 >]T(}S~  
application systems                                  应用系统 -66|Y  
apply consistently                              一贯地执行，一贯地实施 aZ* b"3  
appropriate                                       适当的，合适的； bk2HAG  
征用，挪用 ]AERi] B  
appropriate authorization                          适当的授权 0AJ6g@t[  
appropriateness of audit evidence                    审计证据的适当性 L(`^T`  
approval                                    批准，核准 >
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assertion                                    (会计报表上的)认定；确认 C(?>l.QGw  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 m?;)C~[  
asset                                                 资产，财产 *vJ1~SRV  
asset restructuring                             资产重组 iBN,YPo~  
assignment of duties                                 职责的划分 L@CN0ezQs  
assistant                                     助理，助理人员 73Mh65  
associated company                                 联属公司，联营公司 %dw-}1X  
association                                        联合，结合；协会，社团 7fI[yCh  
assumption                                       假设，假定 s3g$F23  
at a given date                                         在某一特定时日 "!E(=W?  
attestation                                         鉴证，公证 YwoytoXK  
attestation service                             鉴证服务  t
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audit adjustment                                审计调整 XXuU@G6Z7$  
audit areas                                        审计领域 Z>o;Yf[  
audit conclusion                                审计结论 L9fhe,en  
audit effectiveness                             审计效果 |oSyyDYWP  
audit efficiency                                  审计效率 &m>`+uVBP  
audit engagement letter                      审计业务约定书 a=p3oh?%-O  
audit evidence                                          审计证据 $aE%W? \  
audit fee                                    审计费 bxkp9o  
audit files                                          审计档案 .A\9|sRZ5  
audit findings                                     审计中发现的事项 (LL4V 3)  
audit implementation stage                        审计实施阶段 9m!4U2N,s  
audit mark                                        审计标识 ~;UK/OZ  
audit materiality                                 审计重要性 Yx(?KN7V?  
audit method                                     审计方法 \{{B57/Isq  
audit objective                                         审计目标，审计目的 Q!GB^P  
audit of financial statements                      会计报表审计，财务报表审计 \ts:'  
audit opinion                                     审计意见 K JPB-  
audit period                                      被审计期间，被审计年度 Z
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audit plan                                          审计计划 cFGP3Q4{  
audit planning                                    编制审计计划，制定审计计划，审计计划 n$5 ,B*  
audit planning stage                                  审计计划阶段 3t68cdFlz  
audit procedure                                审计程序 c#u-E6  
audit programme                               审计程序表，具体审计计划 P~ffgzP  
audit report                                       审计报告 pL-p  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 E^A9u
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audit report with a qualified opinion                 有保留意见的审计报告 u;!CQ w/  
audit report with an adverse opinion                否定意见的审计报告 }k\a~<'X  
audit report with dual dates                      双重日期审计报告 g3LAi#m  
audit reporting stage                                 审计报告阶段 #jA|
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audit responsibility                                   审计责任 :'1ePq  
audit results                                      审计结果 JaG<.ki  
audit risk                                          审计风险 W$?1" F.  
audit sampling                                          审计抽样 f*W<N06EZ  
audit sampling techniques                         审计抽样方法，审计抽样技术 #`y7L4V*o  
audit strategies                                  审计策略 (d4z NYK  
audit summary                                         审计总结，审计小结 aina6@S  
audit team                                         审计小组 p8Lb*7W  
audit test                                    审计测试 g B +cU  
audit trail                                          审计轨迹 :V}8a!3h  
audit work                                        审计工作 j#-ZL-N  
audit working paper                                 审计工作底稿 A-ir   
audited financial statement                        审计会计报表，已审计财务报表 e3)rF5pp  
Auditing Guidelines (the～)                      审计规范指南 r^WO$u|@i  
auditing standards                             审计准则
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audit-oriented working paper                          (审计)业务类工作底稿 .Pxb9mW  
authorisation                                     授权 (V{bfDu&h@  
authorisation of transaction                       交易的授权 $qg5m,1?  
availability                                         可获得性 s67$tlV  
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balance                                      余额；差额；平衡 zHDC8m  
balance sheet                                    资产负债表 5_G7XBvD/w  
bank                                                 银行 *=@Z\]"?  
bank account                                    银行账户，银行户头 '(^p$=3|@D  
bank statement                                 银行对账单 &>L\unS  
barter transaction                              易货交易，以物换物交易 !*C^gIQGU  
basis of audit                                    审计依据 ,0lRs   
basis of preparation                                (会计报表的)编制基础 s8@fZ4  
book of account                               账目，账簿 47`{ e_YP0  
borrowing                                         借款，贷款，借债 ;X|;/@@  
branch                                              分支，分支机构，分店 4?jhZLBU  
brought forward                                (账户余额等的)承上年，承上期，承上页 HmbTV(lC  
budget                                              预算 &rcr])jg[  
building                                      建筑物；大楼 d/P$qMD  
business conditions                                  业务情况，经营情况 9DKmX
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business licence                               (企业等的)营业执照 wqA5GK>m2  
business relation                                业务关系 MI',E?#yB  
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