[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 bXl 8v  
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审计词汇英汉对照 [h", D5  
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ability to continue as a going concern               持续经营能力 T +\B'"  
acceptability                                     可接受性，可接受程度 7 \/u&  
acceptable level of detection risk                     检查风险的可接受水平 A+2oh3  
acceptance of engagement                       接受委托 )k%M.{&bji  
accepting the engagement for the first time              首次接受委托 C"No5r'K3  
access to asset                                         对资产的接触 Y(z}[`2  
according to                                     根据，依据，依照 cdp{W  
account balance                                账户余额 SQIdJG^:  
account for                                       对……进行会计处理，核算；解释 22IYrk  
accounting                                        会计，会计学 (HSw%e  
accounting advisory serve                        会计咨询服务 uHrb:X!q  
accounting firm                                 会计师事务所 q]ZSjJ  
accounting information                      会计信息，会计资料 Ut;'Gk  
accounting period                             会计期间 w{P6i<J  
accounting policies                                   会计政策 |8;? *s`H  
accounting professional bodies                 会计职业组织，会计职业团体 >Fh#DmQ  
accounting records                                   会计记录 <,-,?   
accounting responsibility                           会计责任 SY8U"Qc;9  
accounting service                             会计服务 2lJZw@  
accounting standards                                会计准则 R\ q):,  
Accounting Standards for Business Enterprises       企业会计准则  V.fp/jhj  
accounting system                             会计系统 )8]3kQffJ=  
accounting treatment                                会计处理 UC#"=Xd4  
accuracy                                    准确性，精确性 9TW8o}k`  
additional audit procedures                      追加审计程序 4g'}h`kh   
addressee                                         收件人，收信人
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Administration of State-owned Assets  (the～)     国有资产管理局 UFk!dK+  
administrative laws and regulations                 行政法规 %%x0w^  
adverse impact                                 不利影响，负面影响 UGf6i"F  
adverse opinion                                反对意见 6'vi68  
advisory group                                  咨询组，顾问组 KE#$+,
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agency fee                                        代理费，代理费用 yjR)Z9t  
aggregate                                          总计，合计为…… HYFN?~G  
alternation of document and record                 变造文件和记录 M)tv;!eQ  
alternative audit procedures                      替代审计程序，备选审计程序 EFv4=OWB  
amend                                              修改，修订 2@5A&b  
amortisation                                      摊销 "_oLe;?$c  
analytical capacity                             分析能力 nO}$ 76*'0  
analytical procedures                               分析性程序 "<T ~jk"u  
annual financial statements                        年度会计报表，年度财务报表 vhNohCt  
appendix                                          附录，附表 6.UKB<sV  
applicable                                         适用的 8iOO1I?+  
applicable laws and regulations                 适用的法规 VX&WlG`wa  
application systems                                  应用系统 i)8gCDc  
apply consistently                              一贯地执行，一贯地实施 GM77Z.Y  
appropriate                                       适当的，合适的； [DL|Ht>  
征用，挪用 ?AT(S  
appropriate authorization                          适当的授权 6,3}/hgWJ$  
appropriateness of audit evidence                    审计证据的适当性 ktWZBQY  
approval                                    批准，核准 p*!q}%U  
assertion                                    (会计报表上的)认定；确认 @%%bRY  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 fxOE]d8v  
asset                                                 资产，财产 e %&  
asset restructuring                             资产重组 .c|9..Cq=  
assignment of duties                                 职责的划分
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assistant                                     助理，助理人员 " C&x,Ic  
associated company                                 联属公司，联营公司 #9I NX`s-  
association                                        联合，结合；协会，社团 "C& Jwm?  
assumption                                       假设，假定 "s> >V,  
at a given date                                         在某一特定时日 QWQ!Ak  
attestation                                         鉴证，公证 ^YqbjL  
attestation service                             鉴证服务 uGM>C"  
audit adjustment                                审计调整 `{%-*f^  
audit areas                                        审计领域 q1P :^<[  
audit conclusion                                审计结论 nc -Qz  
audit effectiveness                             审计效果 -S7RRh'p  
audit efficiency                                  审计效率 DYkC'+TEX  
audit engagement letter                      审计业务约定书 u9 %;{:]h  
audit evidence                                          审计证据 #A f)n(  
audit fee                                    审计费 >b3@>W  
audit files                                          审计档案 (%Ng'~J\|  
audit findings                                     审计中发现的事项 e7h\(`J0lj  
audit implementation stage                        审计实施阶段  w}"!l G  
audit mark                                        审计标识 @{'o#EJY  
audit materiality                                 审计重要性 iq,ah"L  
audit method                                     审计方法 aQxe)  
audit objective                                         审计目标，审计目的 Rnz8 f}  
audit of financial statements                      会计报表审计，财务报表审计 N:twq&[Y  
audit opinion                                     审计意见 >Sh0d
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audit period                                      被审计期间，被审计年度 ktU9LW~  
audit plan                                          审计计划 /#@LRN<oCq  
audit planning                                    编制审计计划，制定审计计划，审计计划 l<s :%%CX  
audit planning stage                                  审计计划阶段 l'W3=,G[?  
audit procedure                                审计程序 @h !U  
audit programme                               审计程序表，具体审计计划 |e~u!V\m  
audit report                                       审计报告 %bEGv:88s  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 m\l51 }xz  
audit report with a qualified opinion                 有保留意见的审计报告 f(^ 33k  
audit report with an adverse opinion                否定意见的审计报告 m9%yR"g9  
audit report with dual dates                      双重日期审计报告 N&x@_t""   
audit reporting stage                                 审计报告阶段 PnI)n=(\  
audit responsibility                                   审计责任 LH bZjZ2  
audit results                                      审计结果 l.sm~/  
audit risk                                          审计风险 :fl*w"
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audit sampling                                          审计抽样 r$94J'_  
audit sampling techniques                         审计抽样方法，审计抽样技术 i?lX,9%  
audit strategies                                  审计策略 3O#~dFnp  
audit summary                                         审计总结，审计小结 /\6}SG;  
audit team                                         审计小组 *o KgP8CF  
audit test                                    审计测试 =7*oC  
audit trail                                          审计轨迹 |}l@w+N3  
audit work                                        审计工作 6-D%)Z(  
audit working paper                                 审计工作底稿 MoZU(j  
audited financial statement                        审计会计报表，已审计财务报表 w2.qT+;v  
Auditing Guidelines (the～)                      审计规范指南 U+:S7z@j?  
auditing standards                             审计准则 5hlJbWJa  
audit-oriented working paper                          (审计)业务类工作底稿 pZyb  
authorisation                                     授权 L~'^ W/N  
authorisation of transaction                       交易的授权 >ly&+3S  
availability                                         可获得性 ]!n*V
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B u?F7L8q]  
balance                                      余额；差额；平衡 S~] 8K8"sT  
balance sheet                                    资产负债表 /%2:+w  
bank                                                 银行 ,| $|kO/  
bank account                                    银行账户，银行户头 ]H@v  
bank statement                                 银行对账单 F! |TW6)gv  
barter transaction                              易货交易，以物换物交易 V5hp Y ]  
basis of audit                                    审计依据 pE9aT5 L  
basis of preparation                                (会计报表的)编制基础  iuvtj]/  
book of account                               账目，账簿 XHU<4l:kl  
borrowing                                         借款，贷款，借债 *?EjYI  
branch                                              分支，分支机构，分店 s@ *,r@<  
brought forward                                (账户余额等的)承上年，承上期，承上页 K * xM[vO  
budget                                              预算  J"m%q\ '  
building                                      建筑物；大楼 8Cf ^$   
business conditions                                  业务情况，经营情况 |;xfe"]  
business licence                               (企业等的)营业执照 ^EnNbFI  
business relation                                业务关系 p{\qSPK  
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