[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 `$> Y  
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审计词汇英汉对照 '/xynk%)xw  
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ability to continue as a going concern               持续经营能力 y\_+,G0  
acceptability                                     可接受性，可接受程度 jm%s#`)g  
acceptable level of detection risk                     检查风险的可接受水平 TQck$&  
acceptance of engagement                       接受委托 {*+J`H_G2a  
accepting the engagement for the first time              首次接受委托 ;av!fK  
access to asset                                         对资产的接触 129\H< m  
according to                                     根据，依据，依照 K[iAN;QCe%  
account balance                                账户余额 }T$BU>z33N  
account for                                       对……进行会计处理，核算；解释 D'!JV1Q  
accounting                                        会计，会计学 r =x"E$  
accounting advisory serve                        会计咨询服务 2Jt{oh|  
accounting firm                                 会计师事务所 i FZGfar?  
accounting information                      会计信息，会计资料 LA;f,CQ  
accounting period                             会计期间 } +Sp7F1q  
accounting policies                                   会计政策 Mbxl{M >  
accounting professional bodies                 会计职业组织，会计职业团体 j
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accounting records                                   会计记录 [;ZCq!)>  
accounting responsibility                           会计责任 q<3La(^/  
accounting service                             会计服务 `l]Lvk8O  
accounting standards                                会计准则 $!wU[/k  
Accounting Standards for Business Enterprises       企业会计准则 c"tlNf?  
accounting system                             会计系统 RI8*'~ix]  
accounting treatment                                会计处理 8gNTW7W
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accuracy                                    准确性，精确性 _0$>LWO~  
additional audit procedures                      追加审计程序 q`p0ul,n  
addressee                                         收件人，收信人 O W.CU=XU  
Administration of State-owned Assets  (the～)     国有资产管理局 n`Z}tQ%)o  
administrative laws and regulations                 行政法规 }i^
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adverse impact                                 不利影响，负面影响 c!\T0XtT  
adverse opinion                                反对意见 BGi'UL,  
advisory group                                  咨询组，顾问组 -KC@M  
agency fee                                        代理费，代理费用 !IR cv a  
aggregate                                          总计，合计为…… #+D][LH4  
alternation of document and record                 变造文件和记录 WwsNAJ  
alternative audit procedures                      替代审计程序，备选审计程序 wA$?e}  
amend                                              修改，修订 r4P%.YO+X  
amortisation                                      摊销 T&[6  
analytical capacity                             分析能力 KH#z
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analytical procedures                               分析性程序 y2+f)Xp_.C  
annual financial statements                        年度会计报表，年度财务报表 ggPGKY-b=  
appendix                                          附录，附表 X[h{g`  
applicable                                         适用的 f4pIF"U9>  
applicable laws and regulations                 适用的法规 )T9Cv8  
application systems                                  应用系统 V/xXW
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apply consistently                              一贯地执行，一贯地实施 ]*zG*.C  
appropriate                                       适当的，合适的； 95IP_1}?  
征用，挪用 1/mB p+D  
appropriate authorization                          适当的授权 ^@/wXj:  
appropriateness of audit evidence                    审计证据的适当性 W3[>IH"+  
approval                                    批准，核准 lfb+)s  
assertion                                    (会计报表上的)认定；确认 K
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assessed level of control risk                           对控制风险的评估，控制风险的评估水平 u\ 7Y _`8  
asset                                                 资产，财产 1v:Ql\^cT  
asset restructuring                             资产重组 j xI;clr  
assignment of duties                                 职责的划分 iC hIW/H  
assistant                                     助理，助理人员 1.@{5f3T  
associated company                                 联属公司，联营公司 mg:kVS  
association                                        联合，结合；协会，社团 vKW!;U9~P  
assumption                                       假设，假定 9LPXhxNwB  
at a given date                                         在某一特定时日 'eBD/w5U  
attestation                                         鉴证，公证 \
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attestation service                             鉴证服务 .s4vJKK0  
audit adjustment                                审计调整 T\.~!Q
  
audit areas                                        审计领域 (t3gNin  
audit conclusion                                审计结论 hwUb(pZ  
audit effectiveness                             审计效果 f{2UL ?y  
audit efficiency                                  审计效率 
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audit engagement letter                      审计业务约定书 ~Qif-|[V  
audit evidence                                          审计证据 `vzMuL;  
audit fee                                    审计费 R%r25_8  
audit files                                          审计档案 v(Kj6 '  
audit findings                                     审计中发现的事项 ncadVheKt  
audit implementation stage                        审计实施阶段 ;\}dQsX  
audit mark                                        审计标识 I-8I/RRkmP  
audit materiality                                 审计重要性 +cXi|Zf  
audit method                                     审计方法 }U=}5`_]D  
audit objective                                         审计目标，审计目的 G[ns^  
audit of financial statements                      会计报表审计，财务报表审计 4xT /8>v2|  
audit opinion                                     审计意见 :mDOqlXW/  
audit period                                      被审计期间，被审计年度 WYRC_U7  
audit plan                                          审计计划 ?IQDk|<%  
audit planning                                    编制审计计划，制定审计计划，审计计划 .!^O
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audit planning stage                                  审计计划阶段 !W,LG$=/  
audit procedure                                审计程序 jQ7;-9/~N  
audit programme                               审计程序表，具体审计计划 ~pH!.|k-&  
audit report                                       审计报告 fTi5Ej*/?)  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 tG0 &0`  
audit report with a qualified opinion                 有保留意见的审计报告 $KsB'BZy  
audit report with an adverse opinion                否定意见的审计报告 CmtDfE  
audit report with dual dates                      双重日期审计报告 ~[0^{$rrWs  
audit reporting stage                                 审计报告阶段 yDi'@Z9R?  
audit responsibility                                   审计责任 F^!_!V B  
audit results                                      审计结果 io7Zv*&T0  
audit risk                                          审计风险 D!V*H?;U  
audit sampling                                          审计抽样 LUA<N:  
audit sampling techniques                         审计抽样方法，审计抽样技术 y6>fK@K~  
audit strategies                                  审计策略 o r[! C%  
audit summary                                         审计总结，审计小结 %)y-BdSp.  
audit team                                         审计小组 Y>CZ  
audit test                                    审计测试 $T*g@]   
audit trail                                          审计轨迹 [h0)V(1KR  
audit work                                        审计工作 2-rfFqpe  
audit working paper                                 审计工作底稿 q=26($  
audited financial statement                        审计会计报表，已审计财务报表 3Zm;:v4y  
Auditing Guidelines (the～)                      审计规范指南 o^x,JT  
auditing standards                             审计准则 GOX2'N\h^  
audit-oriented working paper                          (审计)业务类工作底稿 ^{64b  
authorisation                                     授权 5Qxm\?0J
  
authorisation of transaction                       交易的授权 1sXVuto  
availability                                         可获得性 lkb,UL;V  
B \WM"VT  
balance                                      余额；差额；平衡 E~`<n]{G-C  
balance sheet                                    资产负债表 O/fm/  
bank                                                 银行 0G8zFe*p  
bank account                                    银行账户，银行户头 b5l;bXp]  
bank statement                                 银行对账单 -K0!wrKC  
barter transaction                              易货交易，以物换物交易 x#'v}(v  
basis of audit                                    审计依据 awOH50R  
basis of preparation                                (会计报表的)编制基础 #!w7E,UBi  
book of account                               账目，账簿 (q=),3/<pU  
borrowing                                         借款，贷款，借债 {s?x NU  
branch                                              分支，分支机构，分店 =gO4B-[  
brought forward                                (账户余额等的)承上年，承上期，承上页 knRs{1}Pw{  
budget                                              预算 uL=FK  
building                                      建筑物；大楼 Op
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business conditions                                  业务情况，经营情况 %$67*pY'JH  
business licence                               (企业等的)营业执照 rTim1<IXR  
business relation                                业务关系 2IXtIE  
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