[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 n ?[/ufl  
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审计词汇英汉对照 yQS+P8x&|]  
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ability to continue as a going concern               持续经营能力 :)f7A7:;  
acceptability                                     可接受性，可接受程度 Ha>*?`? yI  
acceptable level of detection risk                     检查风险的可接受水平 y2HxP_s?P?  
acceptance of engagement                       接受委托 P'@<:S|  
accepting the engagement for the first time              首次接受委托 EfLO5$?rm  
access to asset                                         对资产的接触 T4e\0.If  
according to                                     根据，依据，依照 \b8sG"G  
account balance                                账户余额 v'2[[u{7*  
account for                                       对……进行会计处理，核算；解释 `WEZ"5n  
accounting                                        会计，会计学 #4LFG\s  
accounting advisory serve                        会计咨询服务 9 Vuq,dv  
accounting firm                                 会计师事务所 EC&@I+'8Q  
accounting information                      会计信息，会计资料 PrQ?PvA<L  
accounting period                             会计期间 7
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accounting policies                                   会计政策 `D7C?M#j]  
accounting professional bodies                 会计职业组织，会计职业团体 ewNz%_2  
accounting records                                   会计记录 bte~c  
accounting responsibility                           会计责任 XhzGLYb~I`  
accounting service                             会计服务 6Sj6i^"  
accounting standards                                会计准则 -a Gcf]6  
Accounting Standards for Business Enterprises       企业会计准则 I<b?vR
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accounting system                             会计系统 R$k
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accounting treatment                                会计处理 Q~D`cc|]  
accuracy                                    准确性，精确性 |iFVh$N  
additional audit procedures                      追加审计程序 S&C1TC  
addressee                                         收件人，收信人 $Kj&)&M  
Administration of State-owned Assets  (the～)     国有资产管理局 PQW(EeQ  
administrative laws and regulations                 行政法规 7)rWw<mY  
adverse impact                                 不利影响，负面影响 ajl 2I/D  
adverse opinion                                反对意见 6Z?j AXGSq  
advisory group                                  咨询组，顾问组 K[\'"HyQ,X  
agency fee                                        代理费，代理费用 07T70[ G  
aggregate                                          总计，合计为…… rtJl _0`  
alternation of document and record                 变造文件和记录 .Jb$l$5'w  
alternative audit procedures                      替代审计程序，备选审计程序 %wV>0gQTf  
amend                                              修改，修订 Rr(* aC2P  
amortisation                                      摊销 /T^ JS  
analytical capacity                             分析能力 PALl sGlf  
analytical procedures                               分析性程序 eg"Gjp-4=  
annual financial statements                        年度会计报表，年度财务报表 U7mozHS,:9  
appendix                                          附录，附表 `7aDEzmJ  
applicable                                         适用的 0XwHP{XaO  
applicable laws and regulations                 适用的法规 fyz nuUl  
application systems                                  应用系统 t -u|U(n
 
apply consistently                              一贯地执行，一贯地实施 p_*M:P1Ma4  
appropriate                                       适当的，合适的； ! ueN|8'  
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appropriate authorization                          适当的授权 Thy=yz;p  
appropriateness of audit evidence                    审计证据的适当性 ,[p T4G  
approval                                    批准，核准 \hO2p6  
assertion                                    (会计报表上的)认定；确认 Uv_N x10  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 7z6b@$,  
asset                                                 资产，财产 !2CL1j0(  
asset restructuring                             资产重组 "o!{51!'  
assignment of duties                                 职责的划分 -37a.  
assistant                                     助理，助理人员 P=L$;xgp  
associated company                                 联属公司，联营公司 /z7VNkD  
association                                        联合，结合；协会，社团 ~pk(L[G  
assumption                                       假设，假定 h)lPi   
at a given date                                         在某一特定时日 ,7Y-k'7Kop  
attestation                                         鉴证，公证 S,fCV~Cio?  
attestation service                             鉴证服务 $VG*q  
audit adjustment                                审计调整 rn@`yTw^  
audit areas                                        审计领域 r,SnXjp@  
audit conclusion                                审计结论 :WGtR\tK  
audit effectiveness                             审计效果 `i,_aFB|  
audit efficiency                                  审计效率 Hi!Jj  
audit engagement letter                      审计业务约定书 "\"DCDKmG  
audit evidence                                          审计证据 n>,L=wV  
audit fee                                    审计费 @ufo$?D  
audit files                                          审计档案 p]D]: Z}P  
audit findings                                     审计中发现的事项 x"kjs.d7[<  
audit implementation stage                        审计实施阶段 {s?M*_{|  
audit mark                                        审计标识 c97{Pu  
audit materiality                                 审计重要性 uxn)R#?  
audit method                                     审计方法 d|9b~_::V  
audit objective                                         审计目标，审计目的 JE5  
audit of financial statements                      会计报表审计，财务报表审计 + Y.1)i}  
audit opinion                                     审计意见 -b&{+= ^c  
audit period                                      被审计期间，被审计年度 @r(Z%j7  
audit plan                                          审计计划 =-cwXo{Q.O  
audit planning                                    编制审计计划，制定审计计划，审计计划 4rK{-jvh>m  
audit planning stage                                  审计计划阶段 tary6K9K+  
audit procedure                                审计程序 pY)5bSA  
audit programme                               审计程序表，具体审计计划 =d 2r6%v  
audit report                                       审计报告 @K223?c8l  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 P`4]-5gE  
audit report with a qualified opinion                 有保留意见的审计报告 6\7ncF O3  
audit report with an adverse opinion                否定意见的审计报告 PupM/?57  
audit report with dual dates                      双重日期审计报告 +'@+x'/{^  
audit reporting stage                                 审计报告阶段 =rA~7+}  
audit responsibility                                   审计责任 \b V6@#,  
audit results                                      审计结果 k;PA
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audit risk                                          审计风险 E"iUq  
audit sampling                                          审计抽样 n>3U_yt6b  
audit sampling techniques                         审计抽样方法，审计抽样技术 <>eOC9;VY  
audit strategies                                  审计策略 F+ <Z<q  
audit summary                                         审计总结，审计小结 vD/NgRBww  
audit team                                         审计小组 DDT_kK;  
audit test                                    审计测试 i!2TH~zl  
audit trail                                          审计轨迹 ]G.%Ty  
audit work                                        审计工作 '#NcZy  
audit working paper                                 审计工作底稿 ~fl@ 2  
audited financial statement                        审计会计报表，已审计财务报表 %)jxW
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Auditing Guidelines (the～)                      审计规范指南 @[<nQZw:  
auditing standards                             审计准则 C ,V%B  
audit-oriented working paper                          (审计)业务类工作底稿 f|A riM  
authorisation                                     授权 U/ V  
authorisation of transaction                       交易的授权 Ft=zzoVKg  
availability                                         可获得性 _
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balance                                      余额；差额；平衡 |@?%Ct  
balance sheet                                    资产负债表 ( m\$hX  
bank                                                 银行 5*PYT=p}  
bank account                                    银行账户，银行户头 j hYToMq  
bank statement                                 银行对账单 'C$XS>S  
barter transaction                              易货交易，以物换物交易 [P zv4+  
basis of audit                                    审计依据 *b *G2f^  
basis of preparation                                (会计报表的)编制基础 <H3ezv1M  
book of account                               账目，账簿 )M=ioE8`h  
borrowing                                         借款，贷款，借债 3<=,1 cU  
branch                                              分支，分支机构，分店 &*G<a3Q  
brought forward                                (账户余额等的)承上年，承上期，承上页 ~ *:F{  
budget                                              预算 R_]{2~J+  
building                                      建筑物；大楼 N#V.1<Y  
business conditions                                  业务情况，经营情况 `.x$7!zLC  
business licence                               (企业等的)营业执照 1"8yLvtn  
business relation                                业务关系 hc (e$##  
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