[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 tS$Ne7yk e  
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审计词汇英汉对照 VM[8w`  
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ability to continue as a going concern               持续经营能力 i7FEjjGtG  
acceptability                                     可接受性，可接受程度 g5)VV"  
acceptable level of detection risk                     检查风险的可接受水平 1*f
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acceptance of engagement                       接受委托 W=
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accepting the engagement for the first time              首次接受委托 #82B`y<<y/  
access to asset                                         对资产的接触 D6w0Y:A{.  
according to                                     根据，依据，依照 ` ;;!>rm  
account balance                                账户余额 '&d4xc  
account for                                       对……进行会计处理，核算；解释 ''
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accounting                                        会计，会计学 y.zQ `  
accounting advisory serve                        会计咨询服务 V~;YV]1Y  
accounting firm                                 会计师事务所 cF6|IlhO  
accounting information                      会计信息，会计资料 E'Bt1u  
accounting period                             会计期间 <CFur  
accounting policies                                   会计政策 >EY
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accounting professional bodies                 会计职业组织，会计职业团体 )-(NL!?`  
accounting records                                   会计记录 _D~a4tgS  
accounting responsibility                           会计责任 ~J|0G6H  
accounting service                             会计服务 yFSL7`p+  
accounting standards                                会计准则 PsLCO(26  
Accounting Standards for Business Enterprises       企业会计准则 U:Y?2$#  
accounting system                             会计系统 U^xFqJY6  
accounting treatment                                会计处理 t.cplJF&Ue  
accuracy                                    准确性，精确性 :|a[6Uwl\V  
additional audit procedures                      追加审计程序 AF @C9 s  
addressee                                         收件人，收信人 )Ii=8etdv  
Administration of State-owned Assets  (the～)     国有资产管理局 Z U`"^FQ3A  
administrative laws and regulations                 行政法规 J?&9ofj&  
adverse impact                                 不利影响，负面影响 DCj!m<Y&  
adverse opinion                                反对意见 <Wpz\U  
advisory group                                  咨询组，顾问组 Wh,kJis<  
agency fee                                        代理费，代理费用 S'txY\  
aggregate                                          总计，合计为…… 9c
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alternation of document and record                 变造文件和记录 M-NR!?9  
alternative audit procedures                      替代审计程序，备选审计程序 ,0~=9dR  
amend                                              修改，修订 D<MtLwH  
amortisation                                      摊销 9;PtYdJ8  
analytical capacity                             分析能力 WI%,m~  
analytical procedures                               分析性程序 B4kIcHA  
annual financial statements                        年度会计报表，年度财务报表 fRiHs\+  
appendix                                          附录，附表 IoC,\$s ,  
applicable                                         适用的  :z[SI{Y  
applicable laws and regulations                 适用的法规 }5K\l  
application systems                                  应用系统 z8oSh t`+  
apply consistently                              一贯地执行，一贯地实施 R $q:Ct  
appropriate                                       适当的，合适的； %vW@_A~  
征用，挪用 zIu1oF4[  
appropriate authorization                          适当的授权 m`/OO;/;  
appropriateness of audit evidence                    审计证据的适当性 gY%-0@g  
approval                                    批准，核准 fIu/*PFPVY  
assertion                                    (会计报表上的)认定；确认 FGC[yz1g:  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 5lT lZRH1  
asset                                                 资产，财产 sS._N@f  
asset restructuring                             资产重组 $3So`8Bm[$  
assignment of duties                                 职责的划分 8qT/1b  
assistant                                     助理，助理人员 ^Oo%`(D?  
associated company                                 联属公司，联营公司 r_QWt1K  
association                                        联合，结合；协会，社团 @ Fu|et  
assumption                                       假设，假定 MD+Q_  
at a given date                                         在某一特定时日 % 74}H8q_z  
attestation                                         鉴证，公证 i]P]o)  
attestation service                             鉴证服务 C[75!F   
audit adjustment                                审计调整 d4lEd>Ni  
audit areas                                        审计领域 bS*9eX=K  
audit conclusion                                审计结论 zJPzI{-w|  
audit effectiveness                             审计效果 hUqIjcuL4  
audit efficiency                                  审计效率 \Q]7Hw<  
audit engagement letter                      审计业务约定书 lyP<&<Y5  
audit evidence                                          审计证据 p?5zwdX+`  
audit fee                                    审计费 ,+WDa%R  
audit files                                          审计档案 [l0>pHl@  
audit findings                                     审计中发现的事项 ./u3z|q1  
audit implementation stage                        审计实施阶段 q:fkF^>  
audit mark                                        审计标识 biQDupTz  
audit materiality                                 审计重要性 \j4TDCs_[  
audit method                                     审计方法 -LUKYG
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audit objective                                         审计目标，审计目的 -Wf 2m6t  
audit of financial statements                      会计报表审计，财务报表审计 $. Ih-   
audit opinion                                     审计意见 GujmBb  
audit period                                      被审计期间，被审计年度 gkDB8,C<j  
audit plan                                          审计计划 HN\9d  
audit planning                                    编制审计计划，制定审计计划，审计计划 {$Qw]?Yv
 
audit planning stage                                  审计计划阶段 EsdA%`  
audit procedure                                审计程序
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audit programme                               审计程序表，具体审计计划 alyWp  
audit report                                       审计报告 }5`Kn}rY  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 F.4xi+S_  
audit report with a qualified opinion                 有保留意见的审计报告 n}EH{k9#  
audit report with an adverse opinion                否定意见的审计报告 arm26YA-,  
audit report with dual dates                      双重日期审计报告 Pa+%H]vB  
audit reporting stage                                 审计报告阶段 cJMp`DQzc  
audit responsibility                                   审计责任 ) }(Po_  
audit results                                      审计结果 L\aG.\  
audit risk                                          审计风险 )m|)cLT&  
audit sampling                                          审计抽样 a0~LZQ?  
audit sampling techniques                         审计抽样方法，审计抽样技术 0 *2^joUv  
audit strategies                                  审计策略 <m'W{n%Pp  
audit summary                                         审计总结，审计小结 9! ;/+P  
audit team                                         审计小组 PKJw%.-  
audit test                                    审计测试 {{qu:(_g  
audit trail                                          审计轨迹 UyENzK<%u  
audit work                                        审计工作 n86LU Sj5  
audit working paper                                 审计工作底稿 mb,\wZ  
audited financial statement                        审计会计报表，已审计财务报表 ew?4;  
Auditing Guidelines (the～)                      审计规范指南 B 1jeIk,  
auditing standards                             审计准则 #A\@)wJ  
audit-oriented working paper                          (审计)业务类工作底稿 g%TOYZr!X  
authorisation                                     授权 QWcQtM  
authorisation of transaction                       交易的授权 #Pt_<?JtV  
availability                                         可获得性 ]Q$Sei5  
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balance                                      余额；差额；平衡 \xG_q>1_  
balance sheet                                    资产负债表 g8kS}7/  
bank                                                 银行 2{|Z?3FJ^  
bank account                                    银行账户，银行户头 - ({h @  
bank statement                                 银行对账单 4 K5  
barter transaction                              易货交易，以物换物交易 \(_(pcl  
basis of audit                                    审计依据 CVE(N/&b  
basis of preparation                                (会计报表的)编制基础 w$iQ,--  
book of account                               账目，账簿 Q<0X80w>  
borrowing                                         借款，贷款，借债 pmRm&VgE.  
branch                                              分支，分支机构，分店 FRa>cf4  
brought forward                                (账户余额等的)承上年，承上期，承上页 F_G .$aCc  
budget                                              预算 ncrg`<'/,  
building                                      建筑物；大楼 zG{P5@:.R  
business conditions                                  业务情况，经营情况 nr&bpA/  
business licence                               (企业等的)营业执照 r3qKT  
business relation                                业务关系 0CO@@`~4  
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