[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 NI=t)[\F  
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审计词汇英汉对照 -Qo`UL.}  
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ability to continue as a going concern               持续经营能力 eB/3MUz1  
acceptability                                     可接受性，可接受程度
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acceptable level of detection risk                     检查风险的可接受水平 2tCep  
acceptance of engagement                       接受委托 2f`
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accepting the engagement for the first time              首次接受委托 &bh?jW  
access to asset                                         对资产的接触 )=9\6zXS  
according to                                     根据，依据，依照 TWl':}  
account balance                                账户余额 Lcplc"C  
account for                                       对……进行会计处理，核算；解释 v"O{5LM"  
accounting                                        会计，会计学 .Xo, BEjE/  
accounting advisory serve                        会计咨询服务 -,q&Zm  
accounting firm                                 会计师事务所 hnL"f[p@gC  
accounting information                      会计信息，会计资料 8U\;N  
accounting period                             会计期间 {#uX   
accounting policies                                   会计政策 vuuID24:  
accounting professional bodies                 会计职业组织，会计职业团体 G9z Q{E  
accounting records                                   会计记录 M]jzbJ3Q  
accounting responsibility                           会计责任 $rs7D}VNc  
accounting service                             会计服务 1>bkVA  
accounting standards                                会计准则 L|S#(0  
Accounting Standards for Business Enterprises       企业会计准则 RoM'+1nP:#  
accounting system                             会计系统 {i~qm4+o  
accounting treatment                                会计处理 ^w^cYM ,  
accuracy                                    准确性，精确性 B^U5=L[:p  
additional audit procedures                      追加审计程序 Sl^HMO  
addressee                                         收件人，收信人 cG?RisSZ  
Administration of State-owned Assets  (the～)     国有资产管理局 s?=f,I  
administrative laws and regulations                 行政法规 ,V)yOLApVj  
adverse impact                                 不利影响，负面影响 "<3PyW?zt  
adverse opinion                                反对意见 LB? evewu  
advisory group                                  咨询组，顾问组 CeR4's7  
agency fee                                        代理费，代理费用 [HtU-8:  
aggregate                                          总计，合计为…… *ky5SM(NR  
alternation of document and record                 变造文件和记录 ; z:}OD  
alternative audit procedures                      替代审计程序，备选审计程序 -:pLlN-f  
amend                                              修改，修订 Km
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amortisation                                      摊销 hc>hNC:a  
analytical capacity                             分析能力  p(Y'fd}  
analytical procedures                               分析性程序 ?.|qRzWL  
annual financial statements                        年度会计报表，年度财务报表 p4<&NMG  
appendix                                          附录，附表 [@#P3g\:>W  
applicable                                         适用的 SWO$#X /  
applicable laws and regulations                 适用的法规 +H/^RvUjF  
application systems                                  应用系统 )eY3[>`  
apply consistently                              一贯地执行，一贯地实施 NJs )2  
appropriate                                       适当的，合适的； ~?E x?!\9R  
征用，挪用 qQ/j
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appropriate authorization                          适当的授权 $4>K2  
appropriateness of audit evidence                    审计证据的适当性 }_3<Q\j  
approval                                    批准，核准 .cQwj L  
assertion                                    (会计报表上的)认定；确认 }UHuFff,  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 }OI;M^5L  
asset                                                 资产，财产 _R]la&^2F\  
asset restructuring                             资产重组 p[hA?dXn  
assignment of duties                                 职责的划分 6T"[M  
assistant                                     助理，助理人员 AmRppbj/wO  
associated company                                 联属公司，联营公司 #]:yCiA  
association                                        联合，结合；协会，社团 uV 52ko,  
assumption                                       假设，假定 ,S:g5n>M  
at a given date                                         在某一特定时日 _tb)F"4V  
attestation                                         鉴证，公证 rh${pHl  
attestation service                             鉴证服务 V\PGk<VO   
audit adjustment                                审计调整 6jRF[N8  
audit areas                                        审计领域 /=lrdp!a  
audit conclusion                                审计结论 P`Anf_  
audit effectiveness                             审计效果 tE9%;8;H  
audit efficiency                                  审计效率 i~n>dc YW  
audit engagement letter                      审计业务约定书 kE UfQLbn  
audit evidence                                          审计证据 fwf]1@#  
audit fee                                    审计费 cDxjD5E  
audit files                                          审计档案 1r\? uD  
audit findings                                     审计中发现的事项 M!,$i  
audit implementation stage                        审计实施阶段 u(\b1h n  
audit mark                                        审计标识 FoInJ(PDH  
audit materiality                                 审计重要性 n_v|fxF1  
audit method                                     审计方法 -_%n\#  
audit objective                                         审计目标，审计目的 .B"h6WMz  
audit of financial statements                      会计报表审计，财务报表审计 8D;>
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audit opinion                                     审计意见 C*/d%eHD  
audit period                                      被审计期间，被审计年度 [|<|a3']|  
audit plan                                          审计计划 ^WVH z;  
audit planning                                    编制审计计划，制定审计计划，审计计划 xx#;)]WT  
audit planning stage                                  审计计划阶段 *'QD!Tc  
audit procedure                                审计程序 ljlQ9wb[s  
audit programme                               审计程序表，具体审计计划 1$q S
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audit report                                       审计报告 d
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audit report with a disclaimer of opinion           拒绝表示意见审计报告 SH<Nt[8C  
audit report with a qualified opinion                 有保留意见的审计报告 J5mMx)t@  
audit report with an adverse opinion                否定意见的审计报告 g&\ A1H  
audit report with dual dates                      双重日期审计报告 pI( OI>~3  
audit reporting stage                                 审计报告阶段 oZmni9*SD  
audit responsibility                                   审计责任 JyjS#BWi  
audit results                                      审计结果 c9=
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audit risk                                          审计风险 &`Z>zT}  
audit sampling                                          审计抽样 <nvz*s  
audit sampling techniques                         审计抽样方法，审计抽样技术 ql2>C.k3L  
audit strategies                                  审计策略 3!Gnc0%c  
audit summary                                         审计总结，审计小结 L V?- g  
audit team                                         审计小组 |jU/R  
audit test                                    审计测试 V'mQ{[{R  
audit trail                                          审计轨迹 t1 OnA#]/_  
audit work                                        审计工作 TF^Rh4  
audit working paper                                 审计工作底稿 (m|p|rL  
audited financial statement                        审计会计报表，已审计财务报表 4B d[r7  
Auditing Guidelines (the～)                      审计规范指南 ]pzf{8%  
auditing standards                             审计准则 8)\ ?6C  
audit-oriented working paper                          (审计)业务类工作底稿 1Vp[' &  
authorisation                                     授权 <JuP+\JAm  
authorisation of transaction                       交易的授权 7Fh%jRHZ`  
availability                                         可获得性 ~Ub'5
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balance                                      余额；差额；平衡 pyq~_
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balance sheet                                    资产负债表 'hf#Q9W5  
bank                                                 银行 $GSn#} yz  
bank account                                    银行账户，银行户头 q$yTG !q*  
bank statement                                 银行对账单 dli?/U@hO  
barter transaction                              易货交易，以物换物交易 V) a<)  
basis of audit                                    审计依据 [W,Ej  
basis of preparation                                (会计报表的)编制基础 7ykpDl^@  
book of account                               账目，账簿 N8@Fj!Zi  
borrowing                                         借款，贷款，借债 \3"4;fM!i  
branch                                              分支，分支机构，分店 h rW  
brought forward                                (账户余额等的)承上年，承上期，承上页 5hr$tkkL  
budget                                              预算 nVoL7ew+  
building                                      建筑物；大楼 `%
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business conditions                                  业务情况，经营情况 (OLjE]9;  
business licence                               (企业等的)营业执照 H!y1&   
business relation                                业务关系 .D(H@3qA@  
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