[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 vu >@_hv  
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审计词汇英汉对照 PMZzzZ  
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ability to continue as a going concern               持续经营能力 MRu+:Y=K  
acceptability                                     可接受性，可接受程度 ,kuOaaV7K  
acceptable level of detection risk                     检查风险的可接受水平 1H@F>}DP  
acceptance of engagement                       接受委托 3e1"5~?'<  
accepting the engagement for the first time              首次接受委托 Q-CVq_\3I  
access to asset                                         对资产的接触 m':m`,c
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according to                                     根据，依据，依照 !XceiQu  
account balance                                账户余额 6 VDF@V$E  
account for                                       对……进行会计处理，核算；解释 R_DQtLI  
accounting                                        会计，会计学 &_gmQ;%t:  
accounting advisory serve                        会计咨询服务 1h{_v!X  
accounting firm                                 会计师事务所 FQ^uX]<3j  
accounting information                      会计信息，会计资料 =5F49  
accounting period                             会计期间 wO NQlt  
accounting policies                                   会计政策 >.>5%  
accounting professional bodies                 会计职业组织，会计职业团体 'iK*#b8l  
accounting records                                   会计记录 m!i f_Iq  
accounting responsibility                           会计责任 aW5
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accounting service                             会计服务 B)*%d7=x  
accounting standards                                会计准则 Fd'L:A~  
Accounting Standards for Business Enterprises       企业会计准则 d^>se'ya  
accounting system                             会计系统 0Z(b/fdS  
accounting treatment                                会计处理 #}?$mxME*  
accuracy                                    准确性，精确性 qIp`'.#m  
additional audit procedures                      追加审计程序 :6{HFMf"  
addressee                                         收件人，收信人 aS2 Y6  
Administration of State-owned Assets  (the～)     国有资产管理局 =wc[r?7  
administrative laws and regulations                 行政法规
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adverse impact                                 不利影响，负面影响 ZrBxEf $f  
adverse opinion                                反对意见 ${3
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advisory group                                  咨询组，顾问组 w"J(sVy4  
agency fee                                        代理费，代理费用 \02e zG  
aggregate                                          总计，合计为…… -n-X/M  
alternation of document and record                 变造文件和记录 Sj+#yct-  
alternative audit procedures                      替代审计程序，备选审计程序 @,.H)\a4  
amend                                              修改，修订 #UIg<:  
amortisation                                      摊销 &*~ WK  
analytical capacity                             分析能力 =r8(9:F!  
analytical procedures                               分析性程序 54&2SU$kx  
annual financial statements                        年度会计报表，年度财务报表 Joj
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appendix                                          附录，附表 g?wogCs5  
applicable                                         适用的 O;"%z*g.  
applicable laws and regulations                 适用的法规 FT6cOMu  
application systems                                  应用系统 Oylw
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apply consistently                              一贯地执行，一贯地实施 #'oK
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appropriate                                       适当的，合适的； T@. CwV  
征用，挪用
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appropriate authorization                          适当的授权 dl4.jLY  
appropriateness of audit evidence                    审计证据的适当性 b
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approval                                    批准，核准 *']RYu?X  
assertion                                    (会计报表上的)认定；确认 0fNBy^(K  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 3 -FNd~%  
asset                                                 资产，财产 AF}HS8
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asset restructuring                             资产重组 <j'# mUzd  
assignment of duties                                 职责的划分 va.wdk g  
assistant                                     助理，助理人员 <rI~+J]s  
associated company                                 联属公司，联营公司 ]]4E)j8  
association                                        联合，结合；协会，社团 A{vG@Pwc:  
assumption                                       假设，假定 _{aVm&^kA  
at a given date                                         在某一特定时日 =O<BMq{d  
attestation                                         鉴证，公证 n:+MNr  
attestation service                             鉴证服务 WUWQ cJj  
audit adjustment                                审计调整 ADDpm-]  
audit areas                                        审计领域 CpXv?uU   
audit conclusion                                审计结论 7E'C o|  
audit effectiveness                             审计效果 .O(UK4Mb  
audit efficiency                                  审计效率 _ U\vHa$#  
audit engagement letter                      审计业务约定书 bH&H\ Mx_k  
audit evidence                                          审计证据 \l~h#1|%;s  
audit fee                                    审计费 wpvaTHo  
audit files                                          审计档案 LO229`ARr|  
audit findings                                     审计中发现的事项 )yk LUse+  
audit implementation stage                        审计实施阶段 %lxo?s@ GE  
audit mark                                        审计标识 RK0IkRXQd  
audit materiality                                 审计重要性 >=bO@)[  
audit method                                     审计方法 / T@lHxX  
audit objective                                         审计目标，审计目的 4ET P  
audit of financial statements                      会计报表审计，财务报表审计 +qdK]RR}  
audit opinion                                     审计意见 Q1rwTg\  
audit period                                      被审计期间，被审计年度 K67x.PZ  
audit plan                                          审计计划 wU3Q  
audit planning                                    编制审计计划，制定审计计划，审计计划 =uH`EkY:  
audit planning stage                                  审计计划阶段 Kh>^;`h  
audit procedure                                审计程序  2r[,w]  
audit programme                               审计程序表，具体审计计划 L2N/DB'{  
audit report                                       审计报告 Nuj%8om6  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 7@`(DU`z  
audit report with a qualified opinion                 有保留意见的审计报告 >9DgsA`'  
audit report with an adverse opinion                否定意见的审计报告 cg4,PI%hz  
audit report with dual dates                      双重日期审计报告 0|cQx VJb  
audit reporting stage                                 审计报告阶段 R]dB Uu  
audit responsibility                                   审计责任 +MEWAW[}^  
audit results                                      审计结果 S=o/n4@}  
audit risk                                          审计风险 C5m*pGImG  
audit sampling                                          审计抽样 `i
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audit sampling techniques                         审计抽样方法，审计抽样技术 QwiC2}/  
audit strategies                                  审计策略 ,70|I{,Km  
audit summary                                         审计总结，审计小结 z')'8155  
audit team                                         审计小组 3k=q>~&@  
audit test                                    审计测试 /{lls2ycW%  
audit trail                                          审计轨迹 L6FUC6x"  
audit work                                        审计工作 -Fb/GZt|  
audit working paper                                 审计工作底稿 X,p&S^  
audited financial statement                        审计会计报表，已审计财务报表 Z?~7#F~Z`  
Auditing Guidelines (the～)                      审计规范指南 -V\33cA  
auditing standards                             审计准则 cNHNh[ C  
audit-oriented working paper                          (审计)业务类工作底稿 jN[Z mJz'  
authorisation                                     授权 I|:*Dy,~  
authorisation of transaction                       交易的授权 K3jno+U&  
availability                                         可获得性 e}kG1C8  
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balance                                      余额；差额；平衡 k;%}%"EVZ  
balance sheet                                    资产负债表 2o
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bank                                                 银行 DQ,QyV  
bank account                                    银行账户，银行户头 #xO`k1W.  
bank statement                                 银行对账单 (T@ov~@  
barter transaction                              易货交易，以物换物交易 Ys\l[$_`*  
basis of audit                                    审计依据 &Z9b&P  
basis of preparation                                (会计报表的)编制基础 '  _N >  
book of account                               账目，账簿 ]xuq2MU,l  
borrowing                                         借款，贷款，借债 Y}0-&  
branch                                              分支，分支机构，分店 pgI@[zp7  
brought forward                                (账户余额等的)承上年，承上期，承上页 UZ y  
budget                                              预算 Z*JZUbo-Q  
building                                      建筑物；大楼 o;"!#Z 1SJ  
business conditions                                  业务情况，经营情况 U_w)*)F  
business licence                               (企业等的)营业执照
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business relation                                业务关系 0-=QQOART\  
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