[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 $'KQP8M+  
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审计词汇英汉对照 ;8oe-xS\+  
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ability to continue as a going concern               持续经营能力 x^@oY5}cr  
acceptability                                     可接受性，可接受程度 !p$p 7   
acceptable level of detection risk                     检查风险的可接受水平 w71YA#cg  
acceptance of engagement                       接受委托 S'5)K  
accepting the engagement for the first time              首次接受委托 j4,y+9U  
access to asset                                         对资产的接触 0g30nr)  
according to                                     根据，依据，依照 @'>RGaPV  
account balance                                账户余额 0GxJja  
account for                                       对……进行会计处理，核算；解释 Iuz_u2"C  
accounting                                        会计，会计学 (o*YGYC  
accounting advisory serve                        会计咨询服务 O*v&CHd3  
accounting firm                                 会计师事务所 7;|"1H:cmw  
accounting information                      会计信息，会计资料 W8Ssv  
accounting period                             会计期间 ]+Lr' HF  
accounting policies                                   会计政策 =s!0EwDH3  
accounting professional bodies                 会计职业组织，会计职业团体 QL 8C !&=  
accounting records                                   会计记录 n 6pJ]Ce  
accounting responsibility                           会计责任 1N(#4mE=  
accounting service                             会计服务 L9O;K$[s  
accounting standards                                会计准则 N `:MF 9  
Accounting Standards for Business Enterprises       企业会计准则 Hrpz4E%\Aw  
accounting system                             会计系统 61Cc? a*_  
accounting treatment                                会计处理 +z nlf-  
accuracy                                    准确性，精确性 K?J_cnJ`  
additional audit procedures                      追加审计程序 =q0V%h{  
addressee                                         收件人，收信人 }x C2~  
Administration of State-owned Assets  (the～)     国有资产管理局 ?|k bIZP(  
administrative laws and regulations                 行政法规 MJch Z  
adverse impact                                 不利影响，负面影响 ~\(c;J*Ir  
adverse opinion                                反对意见 <qfAW?tF  
advisory group                                  咨询组，顾问组 27N;>   
agency fee                                        代理费，代理费用 ]fzXrN_  
aggregate                                          总计，合计为…… 5H.~pc
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alternation of document and record                 变造文件和记录 %d];h  
alternative audit procedures                      替代审计程序，备选审计程序 Z@1kx3Wx$  
amend                                              修改，修订 !b_(|~7Lc  
amortisation                                      摊销 aC`>~uX##V  
analytical capacity                             分析能力 VIdKe&,  
analytical procedures                               分析性程序 o3`U;@&u  
annual financial statements                        年度会计报表，年度财务报表 }O7sP^  
appendix                                          附录，附表 {,JO} Dmu5  
applicable                                         适用的 ( jU $   
applicable laws and regulations                 适用的法规 peu9Bgs  
application systems                                  应用系统 dJ I }uQ  
apply consistently                              一贯地执行，一贯地实施 Y f!Oo  
appropriate                                       适当的，合适的； =S{OzF  
征用，挪用 mP\V.^  
appropriate authorization                          适当的授权 by'KJxl[  
appropriateness of audit evidence                    审计证据的适当性 Xi%Og
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approval                                    批准，核准 B?i#m^S  
assertion                                    (会计报表上的)认定；确认 1v|-+p42  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 0&sa#g2  
asset                                                 资产，财产 d^A]]Xg  
asset restructuring                             资产重组 pDlrK&;\z  
assignment of duties                                 职责的划分 h"+7cc@  
assistant                                     助理，助理人员 =tD*,2]  
associated company                                 联属公司，联营公司 BeLD` 4K  
association                                        联合，结合；协会，社团 JD#q6&|  
assumption                                       假设，假定 %Zk6K!MY#  
at a given date                                         在某一特定时日 <~
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attestation                                         鉴证，公证 1l$C3c  
attestation service                             鉴证服务 GqxnB k1  
audit adjustment                                审计调整 7 tlK'j'  
audit areas                                        审计领域 \"(?k>]E  
audit conclusion                                审计结论 9{OO'at?  
audit effectiveness                             审计效果 OUUV8K  
audit efficiency                                  审计效率 J{b#X"i  
audit engagement letter                      审计业务约定书 Oe;#q  
audit evidence                                          审计证据 {Ev
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audit fee                                    审计费 y@7fR9hp<  
audit files                                          审计档案 q  
audit findings                                     审计中发现的事项 #epbc K  
audit implementation stage                        审计实施阶段 
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audit mark                                        审计标识 nC p/.]Y*  
audit materiality                                 审计重要性 q~ aFV<Q  
audit method                                     审计方法 nRc\!4  
audit objective                                         审计目标，审计目的 Mc.{I"c@  
audit of financial statements                      会计报表审计，财务报表审计 I :<,9.   
audit opinion                                     审计意见 O8.xt|  
audit period                                      被审计期间，被审计年度 _aevaWtEx  
audit plan                                          审计计划 }R<t=):  
audit planning                                    编制审计计划，制定审计计划，审计计划 Q&:)D7m\)S  
audit planning stage                                  审计计划阶段 FzX ;~CA  
audit procedure                                审计程序 kVQm|frUz  
audit programme                               审计程序表，具体审计计划 Lbrl CB+  
audit report                                       审计报告 # &.syD#  
audit report with a disclaimer of opinion           拒绝表示意见审计报告  Kg';[G\  
audit report with a qualified opinion                 有保留意见的审计报告 ~\JB)ca.  
audit report with an adverse opinion                否定意见的审计报告 i'li;xUhZ  
audit report with dual dates                      双重日期审计报告 3XlQ4  
audit reporting stage                                 审计报告阶段 5kw  K%  
audit responsibility                                   审计责任 `{!A1xK
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audit results                                      审计结果 L@GICW~  
audit risk                                          审计风险 ?YR;o4  
audit sampling                                          审计抽样 n7bVL#Sq[  
audit sampling techniques                         审计抽样方法，审计抽样技术 B1_9l3RM  
audit strategies                                  审计策略 x t-s"
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audit summary                                         审计总结，审计小结 `f}s<At  
audit team                                         审计小组 bK%F_v3'  
audit test                                    审计测试 _C5i\Y
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audit trail                                          审计轨迹 >hNSEWMY`  
audit work                                        审计工作 d]e36Dwk  
audit working paper                                 审计工作底稿 qI9j=4s.  
audited financial statement                        审计会计报表，已审计财务报表 G,!jP2S  
Auditing Guidelines (the～)                      审计规范指南 ):PN0 .H8  
auditing standards                             审计准则 "<0!S~]  
audit-oriented working paper                          (审计)业务类工作底稿 b
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authorisation                                     授权 y[$UeE"0  
authorisation of transaction                       交易的授权 :ir# 7/  
availability                                         可获得性 `3\U9ZH23  
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balance                                      余额；差额；平衡 :G 5p`;hGo  
balance sheet                                    资产负债表 TNqL ')f  
bank                                                 银行 Db Qp(W0  
bank account                                    银行账户，银行户头 ,JdBVt  
bank statement                                 银行对账单 \;Q(o$5<  
barter transaction                              易货交易，以物换物交易 |iUF3s|?  
basis of audit                                    审计依据  Culv/  
basis of preparation                                (会计报表的)编制基础 LmJjO:W}^y  
book of account                               账目，账簿 4ct-K)Ris  
borrowing                                         借款，贷款，借债 dY}5Kmt  
branch                                              分支，分支机构，分店 A[m?^vk q  
brought forward                                (账户余额等的)承上年，承上期，承上页 NxnRQS  
budget                                              预算 e*T^:2oRl  
building                                      建筑物；大楼 v];YC6shx  
business conditions                                  业务情况，经营情况 D Z*c.|W  
business licence                               (企业等的)营业执照 DL V ny]  
business relation                                业务关系 Zuzwc[Z1  
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