[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 }SBpc{ch  
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审计词汇英汉对照 LIMPWw g  
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ability to continue as a going concern               持续经营能力 m? pm
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acceptability                                     可接受性，可接受程度 H.]rH,8  
acceptable level of detection risk                     检查风险的可接受水平 _|vY)4B4U  
acceptance of engagement                       接受委托 5AO'IhpL  
accepting the engagement for the first time              首次接受委托 vSG$2g=  
access to asset                                         对资产的接触 f"g-Hbl5  
according to                                     根据，依据，依照 A&/YnJ"  
account balance                                账户余额 UU"'  
account for                                       对……进行会计处理，核算；解释 DE_<LN  
accounting                                        会计，会计学 _h8|shyP  
accounting advisory serve                        会计咨询服务 <vUhJgN2/  
accounting firm                                 会计师事务所 zY&/^^y  
accounting information                      会计信息，会计资料 3zuYN-;  
accounting period                             会计期间 Dt\rMSjZ9  
accounting policies                                   会计政策 Y>2kOE  
accounting professional bodies                 会计职业组织，会计职业团体 s'yT}XQ;r  
accounting records                                   会计记录 SdQ"S-H  
accounting responsibility                           会计责任 QO(P_az3mg  
accounting service                             会计服务 S[5e,Ew  
accounting standards                                会计准则 i*ErxWzu  
Accounting Standards for Business Enterprises       企业会计准则 G[M{TS3&Ds  
accounting system                             会计系统 B~t[Gy  
accounting treatment                                会计处理 Rx%SeM2  
accuracy                                    准确性，精确性 nH7i)!cI~  
additional audit procedures                      追加审计程序 EHqcQx`K_  
addressee                                         收件人，收信人 "`&1"*  
Administration of State-owned Assets  (the～)     国有资产管理局 c&a.<e3mL  
administrative laws and regulations                 行政法规 0mD=Rjb*a  
adverse impact                                 不利影响，负面影响 l.`f^K=8  
adverse opinion                                反对意见 W$ag |WV  
advisory group                                  咨询组，顾问组 Hklgf  
agency fee                                        代理费，代理费用 XpU%09K  
aggregate                                          总计，合计为…… qrZ*r{3  
alternation of document and record                 变造文件和记录 ~Ddlr9Ej  
alternative audit procedures                      替代审计程序，备选审计程序 =9y&j-F  
amend                                              修改，修订 1O@ D   
amortisation                                      摊销 mx;1'!'fr  
analytical capacity                             分析能力 ~gJJ@j 0n  
analytical procedures                               分析性程序 P{gy/'PH,  
annual financial statements                        年度会计报表，年度财务报表 Ir :y#  
appendix                                          附录，附表 U+wfq%Fz  
applicable                                         适用的 7ajkp+E6  
applicable laws and regulations                 适用的法规 S<bsrS*$  
application systems                                  应用系统 8-cCWo
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apply consistently                              一贯地执行，一贯地实施 (n0h#%  
appropriate                                       适当的，合适的； N!iugGL  
征用，挪用 #<EMG|&(  
appropriate authorization                          适当的授权 6 r}R%{  
appropriateness of audit evidence                    审计证据的适当性 I` +%ab  
approval                                    批准，核准 
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assertion                                    (会计报表上的)认定；确认 na,i(m?l  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 [OK(  
asset                                                 资产，财产 E[2>je  
asset restructuring                             资产重组 >4&s7][Q|  
assignment of duties                                 职责的划分 l11+sqg  
assistant                                     助理，助理人员 g:]X '%Ub  
associated company                                 联属公司，联营公司 MWZH-aA(.  
association                                        联合，结合；协会，社团 Gbrc!3K2  
assumption                                       假设，假定 Tj v)jD  
at a given date                                         在某一特定时日 ,3~[cE<4  
attestation                                         鉴证，公证 PG*:3![2  
attestation service                             鉴证服务 Z.rR)   
audit adjustment                                审计调整 YR/%0^M'0  
audit areas                                        审计领域 %MH!L2|  
audit conclusion                                审计结论 3;Ztm$8  
audit effectiveness                             审计效果 `D
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audit efficiency                                  审计效率 nTQ&nu!  
audit engagement letter                      审计业务约定书 j8#xNA  
audit evidence                                          审计证据 xR`M#d5"  
audit fee                                    审计费 .Qz412  
audit files                                          审计档案 |fhYf t  
audit findings                                     审计中发现的事项 W34_@,GD  
audit implementation stage                        审计实施阶段 V4>qR {5  
audit mark                                        审计标识 5nSi2
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audit materiality                                 审计重要性 q9iHJ'lMD*  
audit method                                     审计方法 !5zDnv  
audit objective                                         审计目标，审计目的 ~D1&CT#s  
audit of financial statements                      会计报表审计，财务报表审计 hF;TX.Y6  
audit opinion                                     审计意见 "B3&v%b  
audit period                                      被审计期间，被审计年度 ' zz^!@  
audit plan                                          审计计划 3Eu;_u_  
audit planning                                    编制审计计划，制定审计计划，审计计划 !Un&OAy.!  
audit planning stage                                  审计计划阶段 6#za\[  
audit procedure                                审计程序 t
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audit programme                               审计程序表，具体审计计划 v| Yh]y  
audit report                                       审计报告 SL ) ope  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 L-z9n@=8\  
audit report with a qualified opinion                 有保留意见的审计报告 nC2e^=^  
audit report with an adverse opinion                否定意见的审计报告 FBGe s[,  
audit report with dual dates                      双重日期审计报告 q\]"}M8  
audit reporting stage                                 审计报告阶段 2vh@KnNU  
audit responsibility                                   审计责任 {#C)S&o)6  
audit results                                      审计结果 @:%p#$V  
audit risk                                          审计风险 -lqsFa W  
audit sampling                                          审计抽样 Wv7hY"  
audit sampling techniques                         审计抽样方法，审计抽样技术 xixdv{M<FF  
audit strategies                                  审计策略 2.PZtl  
audit summary                                         审计总结，审计小结 _6!@>`u~  
audit team                                         审计小组 ScCA8JgY  
audit test                                    审计测试 /*kc |V  
audit trail                                          审计轨迹 c%x9.s<+1  
audit work                                        审计工作 ,6AnuA  
audit working paper                                 审计工作底稿 " .<>(bE  
audited financial statement                        审计会计报表，已审计财务报表 /{71JqFis  
Auditing Guidelines (the～)                      审计规范指南 7I4<D
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auditing standards                             审计准则 _-c1" Kl  
audit-oriented working paper                          (审计)业务类工作底稿 ,:=g}i  
authorisation                                     授权 VV$4NV&`Q  
authorisation of transaction                       交易的授权 Xdl7'~k  
availability                                         可获得性 YHQvx_0yP  
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balance                                      余额；差额；平衡 gUWW}*\ U  
balance sheet                                    资产负债表 "OWW -m  
bank                                                 银行 \S]` { kY,  
bank account                                    银行账户，银行户头 +Z=%4  
bank statement                                 银行对账单 WNo7`)Kx  
barter transaction                              易货交易，以物换物交易  U!O"f  
basis of audit                                    审计依据 [~{'"-3L0  
basis of preparation                                (会计报表的)编制基础 ,`,1s9\&t  
book of account                               账目，账簿 j{&$_  
borrowing                                         借款，贷款，借债 ?R":"*eu  
branch                                              分支，分支机构，分店 %Kzu&*9Hb  
brought forward                                (账户余额等的)承上年，承上期，承上页 Y5z5LG4  
budget                                              预算 20Z=
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building                                      建筑物；大楼 +%!'~  
business conditions                                  业务情况，经营情况 FaQz03N\  
business licence                               (企业等的)营业执照 CEh!X=Nn  
business relation                                业务关系 tV"Jh>Z  
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