[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 6~Oj e>w;  
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审计词汇英汉对照 \,#4+&4b  
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ability to continue as a going concern               持续经营能力 kX .1#%Ex  
acceptability                                     可接受性，可接受程度 3bL2fsn5  
acceptable level of detection risk                     检查风险的可接受水平 ;A'1
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acceptance of engagement                       接受委托 pO +wJ|f  
accepting the engagement for the first time              首次接受委托 <^
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access to asset                                         对资产的接触 D~?*Xv]s~  
according to                                     根据，依据，依照 :;u]Y7  
account balance                                账户余额 ae Lo;!Jh  
account for                                       对……进行会计处理，核算；解释 Tu#k+f*s  
accounting                                        会计，会计学 #K*q(ei,7h  
accounting advisory serve                        会计咨询服务 tfIBsw.  
accounting firm                                 会计师事务所 b020U>)v  
accounting information                      会计信息，会计资料 (S 3kP5:F  
accounting period                             会计期间 -ddatc|  
accounting policies                                   会计政策 8ewEdnE   
accounting professional bodies                 会计职业组织，会计职业团体 GT}#iM  
accounting records                                   会计记录 ieoUZCO^r\  
accounting responsibility                           会计责任 \D k^\-  
accounting service                             会计服务 7n/I'r  
accounting standards                                会计准则 (=B7_jrl  
Accounting Standards for Business Enterprises       企业会计准则 ?Lb7~XK t\  
accounting system                             会计系统 Kyiez]T6%q  
accounting treatment                                会计处理 aZ3 #g  
accuracy                                    准确性，精确性 e7AI&5Eg{  
additional audit procedures                      追加审计程序 }nERQq&A  
addressee                                         收件人，收信人 /FZ )ej\  
Administration of State-owned Assets  (the～)     国有资产管理局 BqAwo  
administrative laws and regulations                 行政法规 r<H^%##,w  
adverse impact                                 不利影响，负面影响 2>$L>2$  
adverse opinion                                反对意见 I,Y^_(JW  
advisory group                                  咨询组，顾问组 APm[)vw#f  
agency fee                                        代理费，代理费用 J3E:r_+  
aggregate                                          总计，合计为…… `,=p\g|D  
alternation of document and record                 变造文件和记录 u<r('IW0  
alternative audit procedures                      替代审计程序，备选审计程序 (?wKBUi  
amend                                              修改，修订 <[??\YOc  
amortisation                                      摊销 Ev ,8?  
analytical capacity                             分析能力 NGGd6V%'-  
analytical procedures                               分析性程序 6j![m+vo%  
annual financial statements                        年度会计报表，年度财务报表 #yxYL0CcA:  
appendix                                          附录，附表 jl29~^@}1i  
applicable                                         适用的 S(s~4(o>8  
applicable laws and regulations                 适用的法规 _ L6>4  
application systems                                  应用系统 SvJ8Kl OV  
apply consistently                              一贯地执行，一贯地实施 E1[%~Cpw*  
appropriate                                       适当的，合适的； I4ct``Di  
征用，挪用 "2j~3aWj  
appropriate authorization                          适当的授权 OtqLigt&l  
appropriateness of audit evidence                    审计证据的适当性 g{{SY5qDj  
approval                                    批准，核准 m5
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assertion                                    (会计报表上的)认定；确认 $l"(tB7d  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 QCnVZ" !(  
asset                                                 资产，财产 AU\!5+RDB  
asset restructuring                             资产重组 }/FM#Xh  
assignment of duties                                 职责的划分 0$uS)J\;K  
assistant                                     助理，助理人员 }('QIvq2  
associated company                                 联属公司，联营公司 [$+61n}.12  
association                                        联合，结合；协会，社团 ,urkd~  
assumption                                       假设，假定 ee\zU~  
at a given date                                         在某一特定时日 }Ec"&  
attestation                                         鉴证，公证 b=go"sJ@>(  
attestation service                             鉴证服务 ew~FN  
audit adjustment                                审计调整 hZG{"O!2s  
audit areas                                        审计领域 6-}9m7#Y  
audit conclusion                                审计结论 ^ZBkt7  
audit effectiveness                             审计效果 D]_\i[x  
audit efficiency                                  审计效率 5lY9  
audit engagement letter                      审计业务约定书 =~*u(0sJa  
audit evidence                                          审计证据 ovVU%2o1b  
audit fee                                    审计费  =7@  
audit files                                          审计档案 Dn!V)T  
audit findings                                     审计中发现的事项 v:b%G?o  
audit implementation stage                        审计实施阶段 `;hBO#(H0}  
audit mark                                        审计标识 pgi7 JQ  
audit materiality                                 审计重要性 9 f+7vC
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audit method                                     审计方法 IC42O_^  
audit objective                                         审计目标，审计目的 !qq@F%tv  
audit of financial statements                      会计报表审计，财务报表审计 r73Xh"SL  
audit opinion                                     审计意见 3g?T,|2K  
audit period                                      被审计期间，被审计年度 vsR&1hs  
audit plan                                          审计计划 Vngi8%YWp  
audit planning                                    编制审计计划，制定审计计划，审计计划 / nR
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audit planning stage                                  审计计划阶段 IHfqW?  
audit procedure                                审计程序 2/WXdo  
audit programme                               审计程序表，具体审计计划 ?whp_  
audit report                                       审计报告 rkp0ej2-  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 yK;I<8+>_  
audit report with a qualified opinion                 有保留意见的审计报告 c Ix(;[U  
audit report with an adverse opinion                否定意见的审计报告 }%|OnEk"  
audit report with dual dates                      双重日期审计报告 1 uE[ % M  
audit reporting stage                                 审计报告阶段 'ZZ/:MvQa  
audit responsibility                                   审计责任 P VQ%y  
audit results                                      审计结果 Ja2.1v|r.  
audit risk                                          审计风险 d{jl&:  
audit sampling                                          审计抽样 Yzz8:n  
audit sampling techniques                         审计抽样方法，审计抽样技术 uWQ.h ,  
audit strategies                                  审计策略 re2%e-F"  
audit summary                                         审计总结，审计小结 Bf'(JJ7&N  
audit team                                         审计小组 &v88xs  
audit test                                    审计测试 Orgje@c{  
audit trail                                          审计轨迹 qKXn=J/0tA  
audit work                                        审计工作 v%w]Q B  
audit working paper                                 审计工作底稿 )c_ll;%  
audited financial statement                        审计会计报表，已审计财务报表 s,8
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Auditing Guidelines (the～)                      审计规范指南 ~ <3yTl>  
auditing standards                             审计准则 hCrgN ?Mz  
audit-oriented working paper                          (审计)业务类工作底稿 yDrJn* r^  
authorisation                                     授权 K(Nk|gQ  
authorisation of transaction                       交易的授权 =>U~ligu  
availability                                         可获得性 [;bLlS,  
B :yeTzIz]  
balance                                      余额；差额；平衡 /:)4tIV  
balance sheet                                    资产负债表 NgQl;$  
bank                                                 银行 6W o7q\"  
bank account                                    银行账户，银行户头 >#Yq&@G  
bank statement                                 银行对账单 yO)Qg*r  
barter transaction                              易货交易，以物换物交易 >'eqOZM  
basis of audit                                    审计依据 <dZ{E7l  
basis of preparation                                (会计报表的)编制基础 im`^_zebj  
book of account                               账目，账簿 '_%Jw:4k  
borrowing                                         借款，贷款，借债 TnrMR1Zx  
branch                                              分支，分支机构，分店 -=Hr|AhE  
brought forward                                (账户余额等的)承上年，承上期，承上页 }HzZj;O^2>  
budget                                              预算 X,b}d#\  
building                                      建筑物；大楼 
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business conditions                                  业务情况，经营情况 ueOvBFgZ  
business licence                               (企业等的)营业执照 &DV'%h>i=  
business relation                                业务关系 <f%9w]  
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