[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 #Q{6/{bM&J  
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审计词汇英汉对照 <O*q;&9  
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ability to continue as a going concern               持续经营能力 lH6t d  
acceptability                                     可接受性，可接受程度 ecFI"g  
acceptable level of detection risk                     检查风险的可接受水平 *<UQ/)\  
acceptance of engagement                       接受委托 4j | vzyc  
accepting the engagement for the first time              首次接受委托 1{~9:U Q  
access to asset                                         对资产的接触 X=JSqO6V9  
according to                                     根据，依据，依照 m$o|s1t  
account balance                                账户余额 l5R H~F  
account for                                       对……进行会计处理，核算；解释 *yf+5q4t  
accounting                                        会计，会计学 @NV q .z  
accounting advisory serve                        会计咨询服务 vxwctJ&  
accounting firm                                 会计师事务所 $v^F>*I1
 
accounting information                      会计信息，会计资料 \\'!<Bn2d  
accounting period                             会计期间 1S=I(n?E  
accounting policies                                   会计政策 Q`oi=OYB  
accounting professional bodies                 会计职业组织，会计职业团体 /M#A[tZ3  
accounting records                                   会计记录 $HH(8NoL  
accounting responsibility                           会计责任 )sL:iGU  
accounting service                             会计服务 hVlL"w*1  
accounting standards                                会计准则 lfGiw^  
Accounting Standards for Business Enterprises       企业会计准则 2M;{|U  
accounting system                             会计系统 Pc$<Cv|vz  
accounting treatment                                会计处理 KomF)KQ2r  
accuracy                                    准确性，精确性 1{,WY(,c  
additional audit procedures                      追加审计程序 ]y(#]Tw\  
addressee                                         收件人，收信人 T&!>lqU!J  
Administration of State-owned Assets  (the～)     国有资产管理局 |e9}G,1  
administrative laws and regulations                 行政法规 8U8"k  
adverse impact                                 不利影响，负面影响 fb#Ob0H  
adverse opinion                                反对意见 sFGXW  
advisory group                                  咨询组，顾问组 'rg $%M*(  
agency fee                                        代理费，代理费用 [<%yUy  
aggregate                                          总计，合计为…… O,bj_CWx  
alternation of document and record                 变造文件和记录 fg,~[%1  
alternative audit procedures                      替代审计程序，备选审计程序 n3)g{K^  
amend                                              修改，修订 b\^.5SEw  
amortisation                                      摊销 pa+y(!G  
analytical capacity                             分析能力 _2TIan}  
analytical procedures                               分析性程序 eag$i.^aS  
annual financial statements                        年度会计报表，年度财务报表 <oR Nd3d  
appendix                                          附录，附表 YsTfv1~z#  
applicable                                         适用的 ^+P]
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applicable laws and regulations                 适用的法规  \n`]QN  
application systems                                  应用系统 O}
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apply consistently                              一贯地执行，一贯地实施 Ek4a C3  
appropriate                                       适当的，合适的；
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征用，挪用 ];< [Cln%  
appropriate authorization                          适当的授权 #ucOjdquq  
appropriateness of audit evidence                    审计证据的适当性 u?aq' "t  
approval                                    批准，核准 ,+q5e^P  
assertion                                    (会计报表上的)认定；确认 ]];7ozS)X  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 U%KoG-#  
asset                                                 资产，财产 KDY~9?}TM  
asset restructuring                             资产重组 ?G3OAx?<  
assignment of duties                                 职责的划分 uxR_(~8  
assistant                                     助理，助理人员 9(H8MUF0{  
associated company                                 联属公司，联营公司 bG5c~  
association                                        联合，结合；协会，社团 AQFx>:in  
assumption                                       假设，假定 lID5mg31  
at a given date                                         在某一特定时日 )`U T#5  
attestation                                         鉴证，公证 mB!81%f%|  
attestation service                             鉴证服务 +\{!jB*g  
audit adjustment                                审计调整 0.Iw/e   
audit areas                                        审计领域 }we"IqLb  
audit conclusion                                审计结论 lxxK6;r~>  
audit effectiveness                             审计效果 UL{Xe&sT  
audit efficiency                                  审计效率 xXyzzr1[  
audit engagement letter                      审计业务约定书 ZkK +?:9  
audit evidence                                          审计证据 {~=[d`t  
audit fee                                    审计费 bhg"<I  
audit files                                          审计档案 G&;W  
audit findings                                     审计中发现的事项 @c&)K^v8  
audit implementation stage                        审计实施阶段 paF2{C)4  
audit mark                                        审计标识 zKI( yC  
audit materiality                                 审计重要性 5v?6J#]2  
audit method                                     审计方法 [,fMh $t  
audit objective                                         审计目标，审计目的 M
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audit of financial statements                      会计报表审计，财务报表审计 ]{;K|rCR-  
audit opinion                                     审计意见 V6Q[Y>84~a  
audit period                                      被审计期间，被审计年度 aoC
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audit plan                                          审计计划 K{0m b  
audit planning                                    编制审计计划，制定审计计划，审计计划 NcPzmW{#;g  
audit planning stage                                  审计计划阶段 V#Wd  
audit procedure                                审计程序 b^%4_[uRu  
audit programme                               审计程序表，具体审计计划 *FqNzly  
audit report                                       审计报告 KJ~f~2;  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 %u!#f<"[  
audit report with a qualified opinion                 有保留意见的审计报告 J|K~a?&vN  
audit report with an adverse opinion                否定意见的审计报告 A]>0lB  
audit report with dual dates                      双重日期审计报告 ]zD/W%c  
audit reporting stage                                 审计报告阶段 D'</eJ  
audit responsibility                                   审计责任 v_J p9  
audit results                                      审计结果 dz7*a{  
audit risk                                          审计风险 5[I9/4,  
audit sampling                                          审计抽样 /.}&yRR  
audit sampling techniques                         审计抽样方法，审计抽样技术 B\4SB  
audit strategies                                  审计策略 {E@@14]g  
audit summary                                         审计总结，审计小结 0$
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audit team                                         审计小组 n2TvPt\  
audit test                                    审计测试 fEM8/bhq  
audit trail                                          审计轨迹 'av OQj]`K  
audit work                                        审计工作 _:TD{EO$  
audit working paper                                 审计工作底稿 :k JSu{p  
audited financial statement                        审计会计报表，已审计财务报表 56L>tP  
Auditing Guidelines (the～)                      审计规范指南 Gd"lB*^Ht  
auditing standards                             审计准则 9WHkw@<R+  
audit-oriented working paper                          (审计)业务类工作底稿 ;B tRDKn  
authorisation                                     授权 m-;u]X=a  
authorisation of transaction                       交易的授权 KUB"@wUr  
availability                                         可获得性 YwKY3kL  
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balance                                      余额；差额；平衡 -BB5bsjA  
balance sheet                                    资产负债表 t6j(9[gGq  
bank                                                 银行 N=|w]t0*yc  
bank account                                    银行账户，银行户头 a-O9[?G/x  
bank statement                                 银行对账单 Oa*/jZjr  
barter transaction                              易货交易，以物换物交易 F!.@1Fi1  
basis of audit                                    审计依据 ]1gt|M^  
basis of preparation                                (会计报表的)编制基础 U^Hymgb%  
book of account                               账目，账簿 P 0,]Ud  
borrowing                                         借款，贷款，借债 v6iV#yz3(  
branch                                              分支，分支机构，分店 T0Y=g
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brought forward                                (账户余额等的)承上年，承上期，承上页 C[wnor!  
budget                                              预算 X8Gw8^t  
building                                      建筑物；大楼 l=kgRh  
business conditions                                  业务情况，经营情况 3``$yWWg  
business licence                               (企业等的)营业执照 ^@jOS{f l  
business relation                                业务关系 _Z2VS"yH  
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