[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 w3UJw  
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审计词汇英汉对照 QHz76i!=>  
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ability to continue as a going concern               持续经营能力 <:t\P.  
acceptability                                     可接受性，可接受程度 Ybg`Z  
acceptable level of detection risk                     检查风险的可接受水平 #e|kA&+8M  
acceptance of engagement                       接受委托 -T6%3>h  
accepting the engagement for the first time              首次接受委托 lhODNWi
 
access to asset                                         对资产的接触 F=c_PQO  
according to                                     根据，依据，依照 ")buDU6_  
account balance                                账户余额 w'>v@`y  
account for                                       对……进行会计处理，核算；解释  3!UP>,!  
accounting                                        会计，会计学 D4-U[l+K>  
accounting advisory serve                        会计咨询服务 ?q&mI*j!  
accounting firm                                 会计师事务所 /Loe y   
accounting information                      会计信息，会计资料 $X]v;B)J|  
accounting period                             会计期间 ts$UC $  
accounting policies                                   会计政策 &<b7T$c  
accounting professional bodies                 会计职业组织，会计职业团体 Qt39H@c|z~  
accounting records                                   会计记录 j"=jK ^  
accounting responsibility                           会计责任 CU&,Kq@  
accounting service                             会计服务 GQN iB sV  
accounting standards                                会计准则 ?OdA`!wE  
Accounting Standards for Business Enterprises       企业会计准则 ;S j
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accounting system                             会计系统 m<ruFxY  
accounting treatment                                会计处理 TC}u[kM  
accuracy                                    准确性，精确性 <a3XV  
additional audit procedures                      追加审计程序 9?6$2I  
addressee                                         收件人，收信人 OaWq8 MIZ-  
Administration of State-owned Assets  (the～)     国有资产管理局 %c{)'X  
administrative laws and regulations                 行政法规 oI
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adverse impact                                 不利影响，负面影响 y~ LVK8  
adverse opinion                                反对意见 ((q(Q9(F  
advisory group                                  咨询组，顾问组 [D\AVx&  
agency fee                                        代理费，代理费用 !d_A?q'hN  
aggregate                                          总计，合计为…… ,"ZlY}!Gn  
alternation of document and record                 变造文件和记录 yh<aFYdk  
alternative audit procedures                      替代审计程序，备选审计程序 4!|ar?Zy  
amend                                              修改，修订 -l
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amortisation                                      摊销 rP_
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analytical capacity                             分析能力 mg]dKp  
analytical procedures                               分析性程序 [%Xfl7;Wh  
annual financial statements                        年度会计报表，年度财务报表 rJwJ5U  
appendix                                          附录，附表 G8'3.;"W5  
applicable                                         适用的 #1k,t  
applicable laws and regulations                 适用的法规 cxdM!L; `  
application systems                                  应用系统 n4,J#h/  
apply consistently                              一贯地执行，一贯地实施 @I:&ozy }=  
appropriate                                       适当的，合适的； (1vS)v $L  
征用，挪用 ,//=yW  
appropriate authorization                          适当的授权 AR^Di`n!  
appropriateness of audit evidence                    审计证据的适当性 ]Hq%Q~cE  
approval                                    批准，核准 !y.7"G*  
assertion                                    (会计报表上的)认定；确认 @RW%EXKt  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 6 H.Da]hk  
asset                                                 资产，财产 "Q4{6FH+mB  
asset restructuring                             资产重组 k=}hY+/=  
assignment of duties                                 职责的划分 Hy'&x?F6  
assistant                                     助理，助理人员
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associated company                                 联属公司，联营公司 -`&;3 7  
association                                        联合，结合；协会，社团 M`'2 a  
assumption                                       假设，假定 (z{xd  
at a given date                                         在某一特定时日 e+U o-CO  
attestation                                         鉴证，公证 DK;-2K  
attestation service                             鉴证服务 2t<CAKBB  
audit adjustment                                审计调整 =j-{Mxb3  
audit areas                                        审计领域 Ns(F%zkm  
audit conclusion                                审计结论 fJKOuFK  
audit effectiveness                             审计效果 .rHO7c,P~  
audit efficiency                                  审计效率 F_`Gs8-VH  
audit engagement letter                      审计业务约定书 Dlp::U*N'  
audit evidence                                          审计证据 aL}_j#m{  
audit fee                                    审计费 u#<]>EtbB  
audit files                                          审计档案 ]LjW,b"  
audit findings                                     审计中发现的事项 {;r5]wimb  
audit implementation stage                        审计实施阶段 SbY i|V,H  
audit mark                                        审计标识 \&fK8H1  
audit materiality                                 审计重要性 he@swE&  
audit method                                     审计方法 l]gfT&  
audit objective                                         审计目标，审计目的 E:AXnnGKO  
audit of financial statements                      会计报表审计，财务报表审计 tEl_A"^e  
audit opinion                                     审计意见 9L,T@#7  
audit period                                      被审计期间，被审计年度 &CgD smJo#  
audit plan                                          审计计划 lx SGvvP4  
audit planning                                    编制审计计划，制定审计计划，审计计划 LJ?7W,?  
audit planning stage                                  审计计划阶段 Yhfk{CI  
audit procedure                                审计程序 lf 3W:0K  
audit programme                               审计程序表，具体审计计划 QMP:}   
audit report                                       审计报告 CAf
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audit report with a disclaimer of opinion           拒绝表示意见审计报告 GmFNL/x8-v  
audit report with a qualified opinion                 有保留意见的审计报告 ja2LXM  
audit report with an adverse opinion                否定意见的审计报告 }tN"C 3)@  
audit report with dual dates                      双重日期审计报告 y$rp1||lH  
audit reporting stage                                 审计报告阶段 ^<c?Ire  
audit responsibility                                   审计责任 ~9=g"v  
audit results                                      审计结果 0:nyOx(;  
audit risk                                          审计风险 \TjsXy=:)  
audit sampling                                          审计抽样 LvS`  
audit sampling techniques                         审计抽样方法，审计抽样技术 > ewcD{bt  
audit strategies                                  审计策略 q-'zZ#  
audit summary                                         审计总结，审计小结 [LE_lATjU  
audit team                                         审计小组 7y!{lr=n  
audit test                                    审计测试 B^Vb=* QRo  
audit trail                                          审计轨迹 mSs%gL]g  
audit work                                        审计工作 gwyz)CUkL  
audit working paper                                 审计工作底稿 6B=J*8 Hs  
audited financial statement                        审计会计报表，已审计财务报表 1jR<H$aS  
Auditing Guidelines (the～)                      审计规范指南 "\30YO>\  
auditing standards                             审计准则 ==&=3  
audit-oriented working paper                          (审计)业务类工作底稿 HjrCX>v  
authorisation                                     授权 2]|+.9B  
authorisation of transaction                       交易的授权 k2~j:&p  
availability                                         可获得性 iVE+c"c!2&  
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balance                                      余额；差额；平衡 #-{4F?DA]y  
balance sheet                                    资产负债表 D?$f[+  
bank                                                 银行 HQ"D>hsuU  
bank account                                    银行账户，银行户头 ` 6PdMvF  
bank statement                                 银行对账单 'j|;M  
barter transaction                              易货交易，以物换物交易 q*>`HTPcU  
basis of audit                                    审计依据 ~e|~c<!z8@  
basis of preparation                                (会计报表的)编制基础 7C=t19&R'  
book of account                               账目，账簿 dbw`E"g  
borrowing                                         借款，贷款，借债 4q2aVm  
branch                                              分支，分支机构，分店 BQsy)H`4E  
brought forward                                (账户余额等的)承上年，承上期，承上页 vb# d%1b5  
budget                                              预算 }JS?42CTaV  
building                                      建筑物；大楼 rQU;?[y  
business conditions                                  业务情况，经营情况 {C [7V{4(%  
business licence                               (企业等的)营业执照 RX'( l  
business relation                                业务关系 "[76>\'H  
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