[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 6^ab@GrN\  
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审计词汇英汉对照 cf\&No?-p  
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ability to continue as a going concern               持续经营能力 HD H  
acceptability                                     可接受性，可接受程度 TA|s@T{  
acceptable level of detection risk                     检查风险的可接受水平 Cdmy.gx^  
acceptance of engagement                       接受委托 LZa % x  
accepting the engagement for the first time              首次接受委托 )P%4:P  
access to asset                                         对资产的接触 tH,sql)  
according to                                     根据，依据，依照 
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account balance                                账户余额 )(]Envb?A0  
account for                                       对……进行会计处理，核算；解释 7 OWsHlU  
accounting                                        会计，会计学 Sz)b7:  
accounting advisory serve                        会计咨询服务 ?<6@^X"  
accounting firm                                 会计师事务所 GMw)*  
accounting information                      会计信息，会计资料 ^7^2D2[  
accounting period                             会计期间 2lo:a{}j  
accounting policies                                   会计政策 ]=Pu\eE  
accounting professional bodies                 会计职业组织，会计职业团体 wV>c" J  
accounting records                                   会计记录 a%*_2#  
accounting responsibility                           会计责任 1mix+.d  
accounting service                             会计服务 \XDmK   
accounting standards                                会计准则 H?{MRe  
Accounting Standards for Business Enterprises       企业会计准则 87}(AO)  
accounting system                             会计系统 6n,xH!7  
accounting treatment                                会计处理 yV2e5/ i  
accuracy                                    准确性，精确性 $ 9=8@  
additional audit procedures                      追加审计程序 L;lk.~V4T  
addressee                                         收件人，收信人 #Cx%OIi[f  
Administration of State-owned Assets  (the～)     国有资产管理局 G
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administrative laws and regulations                 行政法规 ju.OW`GM  
adverse impact                                 不利影响，负面影响 +ouY  
adverse opinion                                反对意见 QoseS/  
advisory group                                  咨询组，顾问组 *{nunb>WO  
agency fee                                        代理费，代理费用 ib; yu_  
aggregate                                          总计，合计为…… oLw|uU-
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alternation of document and record                 变造文件和记录 Man^<T%F  
alternative audit procedures                      替代审计程序，备选审计程序 Khap9a_q-  
amend                                              修改，修订 ;j!UY.i  
amortisation                                      摊销 bBG/gQ  
analytical capacity                             分析能力 Bj=@&;  
analytical procedures                               分析性程序 /tzlbI]z  
annual financial statements                        年度会计报表，年度财务报表 uQ^hV%|"  
appendix                                          附录，附表 P9s_2KOF  
applicable                                         适用的 B% mtp;) P  
applicable laws and regulations                 适用的法规 wE4;Rk1  
application systems                                  应用系统 Z
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apply consistently                              一贯地执行，一贯地实施 `V@z&n0P6  
appropriate                                       适当的，合适的； Wp`C:H  
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appropriate authorization                          适当的授权 Vmtzig3w[  
appropriateness of audit evidence                    审计证据的适当性 :P,2K5]y  
approval                                    批准，核准 3(o7co-f  
assertion                                    (会计报表上的)认定；确认 1OP"5f  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 j-6v2MH  
asset                                                 资产，财产 ^}hZ'<PK  
asset restructuring                             资产重组 -!~vA+jw1  
assignment of duties                                 职责的划分 >3!DOv   
assistant                                     助理，助理人员 %p*`h43;  
associated company                                 联属公司，联营公司 bM5CDzH(#X  
association                                        联合，结合；协会，社团 W}Zb~[,  
assumption                                       假设，假定 NnP.k7m)  
at a given date                                         在某一特定时日 z
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attestation                                         鉴证，公证 4]EvT=Ro  
attestation service                             鉴证服务 )WmZP3$^TX  
audit adjustment                                审计调整 mYzcVhV  
audit areas                                        审计领域 =E1tgrW  
audit conclusion                                审计结论 p7$3`t6u  
audit effectiveness                             审计效果
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audit efficiency                                  审计效率 K.%z;(U  
audit engagement letter                      审计业务约定书 Vf$1Sjw  
audit evidence                                          审计证据 i(P>Y2s  
audit fee                                    审计费 Lrlk*   
audit files                                          审计档案 /k) NP  
audit findings                                     审计中发现的事项 ]1tN|ODY*W  
audit implementation stage                        审计实施阶段 ,8~dz  
audit mark                                        审计标识 XHZLWh"gS  
audit materiality                                 审计重要性 O/$ v69:  
audit method                                     审计方法 \QiqcD9Y  
audit objective                                         审计目标，审计目的 aoK4Du{  
audit of financial statements                      会计报表审计，财务报表审计 soDfi-2o3  
audit opinion                                     审计意见 Cc* |Zw  
audit period                                      被审计期间，被审计年度 Bu':2"7  
audit plan                                          审计计划 FbuKZp+  
audit planning                                    编制审计计划，制定审计计划，审计计划 g4Bg6<;  
audit planning stage                                  审计计划阶段  X
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audit procedure                                审计程序 oW8;^u  
audit programme                               审计程序表，具体审计计划 ah>Dqb*  
audit report                                       审计报告 "~Us#4>  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 [RW,{A  
audit report with a qualified opinion                 有保留意见的审计报告 eiOi3q  
audit report with an adverse opinion                否定意见的审计报告 \wTW?>oZ  
audit report with dual dates                      双重日期审计报告 g{]ej  
audit reporting stage                                 审计报告阶段 WFXx70n  
audit responsibility                                   审计责任 v3Eo@,-  
audit results                                      审计结果 Wz5d|b  
audit risk                                          审计风险 ]Px:d+wX:  
audit sampling                                          审计抽样 ypxC1E  
audit sampling techniques                         审计抽样方法，审计抽样技术 h|)2'07  
audit strategies                                  审计策略 f}A^]6MO:  
audit summary                                         审计总结，审计小结 =qan%=0"h  
audit team                                         审计小组 95VqaR,  
audit test                                    审计测试 > d^r">!,  
audit trail                                          审计轨迹 =w t-YM  
audit work                                        审计工作 !SN6 ?Xy  
audit working paper                                 审计工作底稿 Qve`k<Cj"  
audited financial statement                        审计会计报表，已审计财务报表 ayHn_  
Auditing Guidelines (the～)                      审计规范指南 dfnX!C~6\  
auditing standards                             审计准则 oA[2)BU  
audit-oriented working paper                          (审计)业务类工作底稿 WtMcI>4w  
authorisation                                     授权 XNy:0C  
authorisation of transaction                       交易的授权 O$YJku  
availability                                         可获得性 o K%K+h  
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balance                                      余额；差额；平衡 e$gaE</  
balance sheet                                    资产负债表 iFY]0@yt  
bank                                                 银行 (gFQK[  
bank account                                    银行账户，银行户头 Ti /; |lP@  
bank statement                                 银行对账单 3J23q  
barter transaction                              易货交易，以物换物交易 /%c+ eL}l  
basis of audit                                    审计依据 uH TKo(NG  
basis of preparation                                (会计报表的)编制基础 $eTv6B?m  
book of account                               账目，账簿 MAl{ 66  
borrowing                                         借款，贷款，借债 ,!xz*o+#@  
branch                                              分支，分支机构，分店 A632 :V  
brought forward                                (账户余额等的)承上年，承上期，承上页 qFB9,cUqh  
budget                                              预算 Z1E`I89<  
building                                      建筑物；大楼 HE8'N=0  
business conditions                                  业务情况，经营情况 3(>(lk  
business licence                               (企业等的)营业执照 $@XPL~4  
business relation                                业务关系 
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