[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 s_yY,Z:  
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审计词汇英汉对照 QHUoAa`6v  
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ability to continue as a going concern               持续经营能力 40<ifz[7  
acceptability                                     可接受性，可接受程度 {n2mh%I  
acceptable level of detection risk                     检查风险的可接受水平 M;ac U~J  
acceptance of engagement                       接受委托 $5z O=`  
accepting the engagement for the first time              首次接受委托 [ RiCa  
access to asset                                         对资产的接触 ]O3[Te  
according to                                     根据，依据，依照 ExqI=k`Zs  
account balance                                账户余额 Xhe25  
account for                                       对……进行会计处理，核算；解释 UxzZr%>s  
accounting                                        会计，会计学 0%7c?3#  
accounting advisory serve                        会计咨询服务 k%?wNk>  
accounting firm                                 会计师事务所 &Y;z[+(P  
accounting information                      会计信息，会计资料 M$dDExd~  
accounting period                             会计期间 gmB?L0UV  
accounting policies                                   会计政策 [~,~ e  
accounting professional bodies                 会计职业组织，会计职业团体 -
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accounting records                                   会计记录 Z#I RNFj  
accounting responsibility                           会计责任 i9[=x(-@  
accounting service                             会计服务 *`YR-+0  
accounting standards                                会计准则 qd6XKl\5  
Accounting Standards for Business Enterprises       企业会计准则 ymT&[+V  
accounting system                             会计系统 f7mP4[+dS  
accounting treatment                                会计处理 qP-
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accuracy                                    准确性，精确性 WUkx v*  
additional audit procedures                      追加审计程序 }:P/eY  
addressee                                         收件人，收信人 <ppM
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Administration of State-owned Assets  (the～)     国有资产管理局 ?ntyF-n&  
administrative laws and regulations                 行政法规 ':lADUt  
adverse impact                                 不利影响，负面影响 "yxIaT
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adverse opinion                                反对意见 7 [N1Vr(1  
advisory group                                  咨询组，顾问组 \74+ cN  
agency fee                                        代理费，代理费用 g|tnYN  
aggregate                                          总计，合计为…… 1Rc'2Y  
alternation of document and record                 变造文件和记录 :jKDM  
alternative audit procedures                      替代审计程序，备选审计程序 Z.Z+cFi  
amend                                              修改，修订 .e%PK  
amortisation                                      摊销 m!L&_Z|j  
analytical capacity                             分析能力 (dvCejc^p  
analytical procedures                               分析性程序 'kPc `)\  
annual financial statements                        年度会计报表，年度财务报表 |f;u5r!^=  
appendix                                          附录，附表 8Ih+^Y a  
applicable                                         适用的 dp\pkx7  
applicable laws and regulations                 适用的法规 l'n"iQ!G  
application systems                                  应用系统 q|0L u  
apply consistently                              一贯地执行，一贯地实施 k;/U6,LQ*  
appropriate                                       适当的，合适的； xH#R_  
征用，挪用 hdJW#,xq  
appropriate authorization                          适当的授权 V6
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appropriateness of audit evidence                    审计证据的适当性 [GJ_]w^}j  
approval                                    批准，核准 : &>PN,q>  
assertion                                    (会计报表上的)认定；确认 #G%[4.$n.  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 }"BXqh"\`  
asset                                                 资产，财产 *oqQ=#\  
asset restructuring                             资产重组 i7v> 9p7  
assignment of duties                                 职责的划分 #?-2f{  
assistant                                     助理，助理人员 ohklLZoZ  
associated company                                 联属公司，联营公司 c,-3+b  
association                                        联合，结合；协会，社团 gZF-zhnC  
assumption                                       假设，假定 Rqu_[M  
at a given date                                         在某一特定时日 ya8MjGo  
attestation                                         鉴证，公证 T+7-6y+ d  
attestation service                             鉴证服务 `Nmw  
audit adjustment                                审计调整 6OuB}*  
audit areas                                        审计领域 ~'k.'O{  
audit conclusion                                审计结论 D&KRJQ/  
audit effectiveness                             审计效果 {Hg.ctam  
audit efficiency                                  审计效率 ]JF>a_2wG  
audit engagement letter                      审计业务约定书 U
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audit evidence                                          审计证据 Q]wM WV  
audit fee                                    审计费 qC]6g  
audit files                                          审计档案 UPQ?vh2F2  
audit findings                                     审计中发现的事项 Ry
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audit implementation stage                        审计实施阶段 ( `T;nz  
audit mark                                        审计标识 ?o307r  
audit materiality                                 审计重要性 ] }XsP  
audit method                                     审计方法 NN\>( =  
audit objective                                         审计目标，审计目的 mDZ/Kp{  
audit of financial statements                      会计报表审计，财务报表审计 5'>DvC p%M  
audit opinion                                     审计意见 +Q
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audit period                                      被审计期间，被审计年度 E rmlM#u  
audit plan                                          审计计划 Q |,(C0<G  
audit planning                                    编制审计计划，制定审计计划，审计计划 r /o1a't;  
audit planning stage                                  审计计划阶段 IJ >qs8  
audit procedure                                审计程序 6jz6   
audit programme                               审计程序表，具体审计计划 X}x"+#\<@  
audit report                                       审计报告 G+&ug`0]5  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 !c+,OU[  
audit report with a qualified opinion                 有保留意见的审计报告 &p|+K XIf  
audit report with an adverse opinion                否定意见的审计报告 L[;U Z)V@  
audit report with dual dates                      双重日期审计报告 ,`kag~bZ  
audit reporting stage                                 审计报告阶段 {}>s0B  
audit responsibility                                   审计责任 ypyqf55gK  
audit results                                      审计结果 jFS])",\i  
audit risk                                          审计风险 H&0dc.n~.  
audit sampling                                          审计抽样 |hHj7X<?k  
audit sampling techniques                         审计抽样方法，审计抽样技术 {yFCGCs  
audit strategies                                  审计策略 x~3N})T5  
audit summary                                         审计总结，审计小结 (SMnYh4  
audit team                                         审计小组 uW4)DT9[5  
audit test                                    审计测试 3azyqpwU$  
audit trail                                          审计轨迹 #_oN.1u57  
audit work                                        审计工作 ZbBz@1O  
audit working paper                                 审计工作底稿 ppL*#/jYt  
audited financial statement                        审计会计报表，已审计财务报表 ob= ](  
Auditing Guidelines (the～)                      审计规范指南 }.`no   
auditing standards                             审计准则 [{R^!Az&b<  
audit-oriented working paper                          (审计)业务类工作底稿 vZhC_G+tGd  
authorisation                                     授权 l;F\s&^  
authorisation of transaction                       交易的授权 3(?V!y{@  
availability                                         可获得性 C1/qiSHsh  
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balance                                      余额；差额；平衡 7I\qEr57  
balance sheet                                    资产负债表 ~O|g~H5;  
bank                                                 银行  S(*u_  
bank account                                    银行账户，银行户头 ]{sx#|_S  
bank statement                                 银行对账单 47<f
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barter transaction                              易货交易，以物换物交易 8s+9PE  
basis of audit                                    审计依据 ,hO*W-a%1  
basis of preparation                                (会计报表的)编制基础 G#uD CF,O  
book of account                               账目，账簿 S=f:-?N|  
borrowing                                         借款，贷款，借债 (3. B\8s  
branch                                              分支，分支机构，分店 ohLM9mc9  
brought forward                                (账户余额等的)承上年，承上期，承上页 ?LxBH-o(  
budget                                              预算 $G UCVxs  
building                                      建筑物；大楼 ([g[\c,H  
business conditions                                  业务情况，经营情况 ZwzN=03T  
business licence                               (企业等的)营业执照 dUvgFOy|P  
business relation                                业务关系 EU5^"\  
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