[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 :0{AP_tvcC  
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审计词汇英汉对照 *-+C<2"  
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ability to continue as a going concern               持续经营能力 F1zT )wW  
acceptability                                     可接受性，可接受程度 rUGZjLIGqz  
acceptable level of detection risk                     检查风险的可接受水平 g521Wdtnn  
acceptance of engagement                       接受委托 rGGS]^  
accepting the engagement for the first time              首次接受委托 elNB7%Y/  
access to asset                                         对资产的接触 g6HphRJ5s  
according to                                     根据，依据，依照 5^bh .uF  
account balance                                账户余额 o$*bm6o  
account for                                       对……进行会计处理，核算；解释 USH@:c#t  
accounting                                        会计，会计学 7 cy+
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accounting advisory serve                        会计咨询服务 dVij <! Lu  
accounting firm                                 会计师事务所 8|fLe\"  
accounting information                      会计信息，会计资料 )j$b
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accounting period                             会计期间 jt0H5-x  
accounting policies                                   会计政策 B!$V
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accounting professional bodies                 会计职业组织，会计职业团体 CD*f4I#d  
accounting records                                   会计记录 't||F1X~J  
accounting responsibility                           会计责任 AEiWL.*.  
accounting service                             会计服务 2(@LRl>:  
accounting standards                                会计准则 h2im sjf  
Accounting Standards for Business Enterprises       企业会计准则 >aNbp  
accounting system                             会计系统 8ct +?-3g  
accounting treatment                                会计处理  zjZ;xn  
accuracy                                    准确性，精确性 ~NTDG  
additional audit procedures                      追加审计程序 {Q}!NkF1  
addressee                                         收件人，收信人 #p']-
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Administration of State-owned Assets  (the～)     国有资产管理局 b\<lNE!L  
administrative laws and regulations                 行政法规 gK&5HTo  
adverse impact                                 不利影响，负面影响 3RBpbTNWp  
adverse opinion                                反对意见 TsoCW]h  
advisory group                                  咨询组，顾问组 ){?mKB5  
agency fee                                        代理费，代理费用 1jR=h7^=  
aggregate                                          总计，合计为…… ~R
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alternation of document and record                 变造文件和记录 l"2^S6vU  
alternative audit procedures                      替代审计程序，备选审计程序 gPF}aaB
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amend                                              修改，修订 Fr938q6^-  
amortisation                                      摊销 4f_ZY5=  
analytical capacity                             分析能力 a/wUeW   
analytical procedures                               分析性程序 B<vvsp\X  
annual financial statements                        年度会计报表，年度财务报表 (CKhY~,/u  
appendix                                          附录，附表 * ePDc'   
applicable                                         适用的 44<9zHK  
applicable laws and regulations                 适用的法规 yf0vR%,\  
application systems                                  应用系统 C}dKbs^g|  
apply consistently                              一贯地执行，一贯地实施 jV(xYA
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appropriate                                       适当的，合适的； SaX,^_GY  
征用，挪用 ~*,Ddwr0a  
appropriate authorization                          适当的授权 +xoyKP!  
appropriateness of audit evidence                    审计证据的适当性 IN]` lJ  
approval                                    批准，核准 }.fZy&_  
assertion                                    (会计报表上的)认定；确认 E7d~#  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 AQJ|^'%  
asset                                                 资产，财产 a+4`}:KA#  
asset restructuring                             资产重组 f}evw K[S  
assignment of duties                                 职责的划分 _RA{SO  
assistant                                     助理，助理人员 F)[XIY&2/  
associated company                                 联属公司，联营公司 A1#4nkkc9  
association                                        联合，结合；协会，社团 i} NkHEK  
assumption                                       假设，假定 Zpn*XG  
at a given date                                         在某一特定时日 kx;xO>dC  
attestation                                         鉴证，公证 sK""  
attestation service                             鉴证服务 \UkNE5  
audit adjustment                                审计调整 e{qp!N1!  
audit areas                                        审计领域 PU]7c2.y  
audit conclusion                                审计结论 jWO&SWso  
audit effectiveness                             审计效果 T_5*iwI  
audit efficiency                                  审计效率 XC+F! R  
audit engagement letter                      审计业务约定书 @M1yBN  
audit evidence                                          审计证据 H`+]dXLB  
audit fee                                    审计费 &"~,V6,q  
audit files                                          审计档案 2ZTyo7P  
audit findings                                     审计中发现的事项 =Ov;'MC  
audit implementation stage                        审计实施阶段 82^ z-t{  
audit mark                                        审计标识 ZYl
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audit materiality                                 审计重要性  Xv? S  
audit method                                     审计方法 l"~h1xk~  
audit objective                                         审计目标，审计目的 &kr_CP:;  
audit of financial statements                      会计报表审计，财务报表审计 W_e-7=6  
audit opinion                                     审计意见 j:de}!w c  
audit period                                      被审计期间，被审计年度 kG|>_5  
audit plan                                          审计计划 9:}RlL+cOk  
audit planning                                    编制审计计划，制定审计计划，审计计划 1A)wbH)  
audit planning stage                                  审计计划阶段 b3y,4ke"  
audit procedure                                审计程序 (|ct`KU0#  
audit programme                               审计程序表，具体审计计划 {=pP`HD0  
audit report                                       审计报告 bSeL"   
audit report with a disclaimer of opinion           拒绝表示意见审计报告 g#9*bF  
audit report with a qualified opinion                 有保留意见的审计报告 ~PH1|h6  
audit report with an adverse opinion                否定意见的审计报告 w'5dk3$"  
audit report with dual dates                      双重日期审计报告 .H[ Lo>  
audit reporting stage                                 审计报告阶段 <Vr]2mw  
audit responsibility                                   审计责任 8+g|>{Vov  
audit results                                      审计结果 nCSd:1DY  
audit risk                                          审计风险 ^}Dv$\;6  
audit sampling                                          审计抽样 LzEE]i  
audit sampling techniques                         审计抽样方法，审计抽样技术  iC5JU&l  
audit strategies                                  审计策略 v0H>iKh7  
audit summary                                         审计总结，审计小结 ~YT>:Np  
audit team                                         审计小组 &a2V-|G',  
audit test                                    审计测试 8YJqM,t5)  
audit trail                                          审计轨迹 kHo;9j-U  
audit work                                        审计工作 nHhD<a!  
audit working paper                                 审计工作底稿 Y+PvL|`O  
audited financial statement                        审计会计报表，已审计财务报表 8'g*}[  
Auditing Guidelines (the～)                      审计规范指南 ]mJAKycE%  
auditing standards                             审计准则 e) /u>I  
audit-oriented working paper                          (审计)业务类工作底稿 zvQ^f@lq2  
authorisation                                     授权 {*5;:QnT  
authorisation of transaction                       交易的授权 Tr}$Pb1  
availability                                         可获得性 yrK-- C8  
B 3Oig/KZ  
balance                                      余额；差额；平衡 NGb!7Mu9  
balance sheet                                    资产负债表 W0uM?J\O  
bank                                                 银行 4{;8 ]/.a  
bank account                                    银行账户，银行户头 (>Q9
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bank statement                                 银行对账单 i5~ /+~  
barter transaction                              易货交易，以物换物交易 C}DG'z9  
basis of audit                                    审计依据  qzU2H  
basis of preparation                                (会计报表的)编制基础 TF}4X;3Dsy  
book of account                               账目，账簿 PUFW^"L V  
borrowing                                         借款，贷款，借债 !\D]\|Bo  
branch                                              分支，分支机构，分店 Pi]s<3PL  
brought forward                                (账户余额等的)承上年，承上期，承上页 7gR;  
budget                                              预算  "p
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building                                      建筑物；大楼 qNQ3(1xW  
business conditions                                  业务情况，经营情况 DHujpZXQ  
business licence                               (企业等的)营业执照 uK&wS#uY  
business relation                                业务关系 9|kE
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