[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 ?5K.#>{  
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审计词汇英汉对照 KV k 36;$  
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ability to continue as a going concern               持续经营能力 %a<N[H3NV@  
acceptability                                     可接受性，可接受程度 *>n<7T0  
acceptable level of detection risk                     检查风险的可接受水平 %a&Yt  
acceptance of engagement                       接受委托 'uGn1|Pvy  
accepting the engagement for the first time              首次接受委托 ZMids"Xdf  
access to asset                                         对资产的接触 )?^0<l#s  
according to                                     根据，依据，依照 z\*ii<-@  
account balance                                账户余额 vg&Dr  
account for                                       对……进行会计处理，核算；解释 5rRYv~+  
accounting                                        会计，会计学 mg[=~&J^  
accounting advisory serve                        会计咨询服务 DNc f2_m  
accounting firm                                 会计师事务所 tu#VZAPW@  
accounting information                      会计信息，会计资料 MLtfi{;LH  
accounting period                             会计期间 }o0R`15dA  
accounting policies                                   会计政策 , Bk mf|  
accounting professional bodies                 会计职业组织，会计职业团体 5&D)W>{d  
accounting records                                   会计记录 P6&@fwJ<  
accounting responsibility                           会计责任 a)^f`s^aa  
accounting service                             会计服务 DlC`GZEtqh  
accounting standards                                会计准则 p 2It/O  
Accounting Standards for Business Enterprises       企业会计准则 YK!nV ,  
accounting system                             会计系统 |
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accounting treatment                                会计处理 cW4: eh  
accuracy                                    准确性，精确性 1`)ie%=  
additional audit procedures                      追加审计程序 ~cbq5||  
addressee                                         收件人，收信人 -'QvUHL|  
Administration of State-owned Assets  (the～)     国有资产管理局 \< <u  
administrative laws and regulations                 行政法规 1Y6<i8  
adverse impact                                 不利影响，负面影响 Uh'3c"  
adverse opinion                                反对意见 }]$%aMxy T  
advisory group                                  咨询组，顾问组 xPWzm hF  
agency fee                                        代理费，代理费用 IeLG/ fB  
aggregate                                          总计，合计为…… j2\bCGY  
alternation of document and record                 变造文件和记录 v!27q*;8H  
alternative audit procedures                      替代审计程序，备选审计程序 +[:"$?J  
amend                                              修改，修订 2~Z P[wr  
amortisation                                      摊销 Gu}|CFL\  
analytical capacity                             分析能力 TCYjj:/  
analytical procedures                               分析性程序 B!0o6)u'  
annual financial statements                        年度会计报表，年度财务报表 6+u}'mSj8  
appendix                                          附录，附表 ? acm5dN  
applicable                                         适用的 -'
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applicable laws and regulations                 适用的法规 5+\[x`  
application systems                                  应用系统 t}>6"^}U  
apply consistently                              一贯地执行，一贯地实施 td%]l1  
appropriate                                       适当的，合适的； )XV|D  
征用，挪用 FivgOa  
appropriate authorization                          适当的授权 _U(b  
appropriateness of audit evidence                    审计证据的适当性 secD `]  
approval                                    批准，核准 !G=!^RA  
assertion                                    (会计报表上的)认定；确认 u&yAMWl  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 %K8Ei/p\t]  
asset                                                 资产，财产 Cx2s5vJX4p  
asset restructuring                             资产重组 ,*$L_itL  
assignment of duties                                 职责的划分 ~Mbo`:>(4v  
assistant                                     助理，助理人员 xpCzx=n3.m  
associated company                                 联属公司，联营公司 F$<>JEdX  
association                                        联合，结合；协会，社团 smvIU0:K  
assumption                                       假设，假定 T;K@3]FbX  
at a given date                                         在某一特定时日 1DVu`<OXcH  
attestation                                         鉴证，公证 GEj/Z};;[b  
attestation service                             鉴证服务 #Jp_y|  
audit adjustment                                审计调整 1"?3l`i  
audit areas                                        审计领域 /\34o{  
audit conclusion                                审计结论 Bd jo3eX  
audit effectiveness                             审计效果 7s@%LS  
audit efficiency                                  审计效率 :tU&d(8  
audit engagement letter                      审计业务约定书 2k;>nlVxX  
audit evidence                                          审计证据 6$$4!R-  
audit fee                                    审计费 /.B7y(  
audit files                                          审计档案 2Z K:S+c  
audit findings                                     审计中发现的事项 BwMi@r =  
audit implementation stage                        审计实施阶段 H~IR:WOw  
audit mark                                        审计标识 IaMZ
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audit materiality                                 审计重要性 y|X</3w  
audit method                                     审计方法 .|W0B+Z8  
audit objective                                         审计目标，审计目的 V'?bZcRr~  
audit of financial statements                      会计报表审计，财务报表审计 6-#<*Pg  
audit opinion                                     审计意见 2L"$p?  
audit period                                      被审计期间，被审计年度 Pu/X_D-#Gi  
audit plan                                          审计计划 QY2/mtI  
audit planning                                    编制审计计划，制定审计计划，审计计划 x}v]JEIf[Q  
audit planning stage                                  审计计划阶段 Z Ear~  
audit procedure                                审计程序 g(Q
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audit programme                               审计程序表，具体审计计划 ln4gkm<]t  
audit report                                       审计报告 s| B  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 7i^7sT8t  
audit report with a qualified opinion                 有保留意见的审计报告 S. my" j  
audit report with an adverse opinion                否定意见的审计报告 /$ Gp<.z  
audit report with dual dates                      双重日期审计报告 !SRElb A;i  
audit reporting stage                                 审计报告阶段 XTboFrf  
audit responsibility                                   审计责任 #-vuY#gs  
audit results                                      审计结果
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audit risk                                          审计风险 u&{}hv&FY  
audit sampling                                          审计抽样 EGpN@  
audit sampling techniques                         审计抽样方法，审计抽样技术 )H=}bqn  
audit strategies                                  审计策略 p1~u5BE7O  
audit summary                                         审计总结，审计小结 KFQ4vavNh  
audit team                                         审计小组 |dNJx<-  
audit test                                    审计测试 N zrHWVD  
audit trail                                          审计轨迹 3j<:
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audit work                                        审计工作 yQ$ Q{,S9  
audit working paper                                 审计工作底稿 [R V_{F:'  
audited financial statement                        审计会计报表，已审计财务报表 aY`qbJy  
Auditing Guidelines (the～)                      审计规范指南 .U}"ONd9e  
auditing standards                             审计准则 .Ukejx  
audit-oriented working paper                          (审计)业务类工作底稿  I ACpUB  
authorisation                                     授权 >f)/z$ qn  
authorisation of transaction                       交易的授权 ;Q*=AW  
availability                                         可获得性 w7Fz(`\  
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balance                                      余额；差额；平衡 }/)vOUcEd  
balance sheet                                    资产负债表 +c4-7/kE  
bank                                                 银行 ;rwjqUDBz  
bank account                                    银行账户，银行户头 [I6(;lq2  
bank statement                                 银行对账单 Pn?Ujjv  
barter transaction                              易货交易，以物换物交易 ^G:}%4  
basis of audit                                    审计依据 RNa59b  
basis of preparation                                (会计报表的)编制基础 &n6'r^[D  
book of account                               账目，账簿 JH3$G,:zM  
borrowing                                         借款，贷款，借债 `N;}Gf-'  
branch                                              分支，分支机构，分店 iYbp^iVg  
brought forward                                (账户余额等的)承上年，承上期，承上页 w=e_@^Fkx  
budget                                              预算 OYnxEdo7  
building                                      建筑物；大楼 {WokH;a/
 
business conditions                                  业务情况，经营情况 yg}zK>j^vC  
business licence                               (企业等的)营业执照 }~B@Z\`O  
business relation                                业务关系 #fB&Hv #s7  
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