[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 n9+33^ PT  
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审计词汇英汉对照 ~~OFymQ%?q  
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ability to continue as a going concern               持续经营能力 %;k Hnl  
acceptability                                     可接受性，可接受程度 9E2iZ
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acceptable level of detection risk                     检查风险的可接受水平 e c&Y2  
acceptance of engagement                       接受委托 >>P5 4|&  
accepting the engagement for the first time              首次接受委托 7EE{*}?0E  
access to asset                                         对资产的接触 Q6qW?*Y  
according to                                     根据，依据，依照 sE% $]Jp  
account balance                                账户余额 n^4R]9U  
account for                                       对……进行会计处理，核算；解释 :snO*Zg   
accounting                                        会计，会计学 (SBhU:^h  
accounting advisory serve                        会计咨询服务 VV$t*9w  
accounting firm                                 会计师事务所 ;t{q]"? W  
accounting information                      会计信息，会计资料 ^z{szy?Fg  
accounting period                             会计期间 t>\sP   
accounting policies                                   会计政策 %lHH
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accounting professional bodies                 会计职业组织，会计职业团体 }L_YpG7  
accounting records                                   会计记录 b"h'7C/  
accounting responsibility                           会计责任 *U[y
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accounting service                             会计服务 @(,1}3s   
accounting standards                                会计准则 QhZg{v[d  
Accounting Standards for Business Enterprises       企业会计准则 ]y0Y(  
accounting system                             会计系统 %qoS(iO`h  
accounting treatment                                会计处理 |"gL{De  
accuracy                                    准确性，精确性 0kkDlWkzo  
additional audit procedures                      追加审计程序 m\`>N_4*9  
addressee                                         收件人，收信人 )\akIA  
Administration of State-owned Assets  (the～)     国有资产管理局 I%3[aBz4  
administrative laws and regulations                 行政法规 bE_8NA"2  
adverse impact                                 不利影响，负面影响 *S.U8;*Xj  
adverse opinion                                反对意见 dht0PZdx?  
advisory group                                  咨询组，顾问组 =fcg4h5(  
agency fee                                        代理费，代理费用 ~#pATPW@
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aggregate                                          总计，合计为…… SGAzeymw  
alternation of document and record                 变造文件和记录 DzAZv/h76  
alternative audit procedures                      替代审计程序，备选审计程序 ?_NKyiu95  
amend                                              修改，修订 Xqf,_I=V  
amortisation                                      摊销 pE5v~~9Ikv  
analytical capacity                             分析能力 }UhYwJf89  
analytical procedures                               分析性程序  R=z])  
annual financial statements                        年度会计报表，年度财务报表 |./mPV r  
appendix                                          附录，附表 BX >L7n  
applicable                                         适用的 "?8)}
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applicable laws and regulations                 适用的法规 q)k:pQ   
application systems                                  应用系统 tk"+ u_uw  
apply consistently                              一贯地执行，一贯地实施 Oidf\%!mvR  
appropriate                                       适当的，合适的； W7S~~  
征用，挪用 UY',n,  
appropriate authorization                          适当的授权 yKc-:IBb{u  
appropriateness of audit evidence                    审计证据的适当性 Y sM*d  
approval                                    批准，核准  <`}P
 
assertion                                    (会计报表上的)认定；确认 Og\k5.! ,  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 C~ 1]  
asset                                                 资产，财产 cM#rus?)+  
asset restructuring                             资产重组 dHnCSOM<  
assignment of duties                                 职责的划分 'R7 \  
assistant                                     助理，助理人员 _'=,c"  
associated company                                 联属公司，联营公司 bv+u7B6,  
association                                        联合，结合；协会，社团 R_!.vGhkN  
assumption                                       假设，假定 :"%/u9<A  
at a given date                                         在某一特定时日 -YA,Stc-  
attestation                                         鉴证，公证 =
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attestation service                             鉴证服务 @5>#<LV=E#  
audit adjustment                                审计调整 RzEzNV  
audit areas                                        审计领域 AC, RS7  
audit conclusion                                审计结论 or]v]*:~l  
audit effectiveness                             审计效果 2Rk}ovtD[  
audit efficiency                                  审计效率 M8/a laoT  
audit engagement letter                      审计业务约定书 Un6R)MVT  
audit evidence                                          审计证据 Su#0F0  
audit fee                                    审计费 ./YR8#,  
audit files                                          审计档案 PYkhY;*  
audit findings                                     审计中发现的事项 Tc WCr  
audit implementation stage                        审计实施阶段 kaBjA*  
audit mark                                        审计标识 EQ1**[$  
audit materiality                                 审计重要性 MGg(d  
audit method                                     审计方法 :`bC3Mr  
audit objective                                         审计目标，审计目的 aO'#!k*R  
audit of financial statements                      会计报表审计，财务报表审计 $dL..QH^K  
audit opinion                                     审计意见 z(|^fi(  
audit period                                      被审计期间，被审计年度 xcB\Y:   
audit plan                                          审计计划 4#$#x=:  
audit planning                                    编制审计计划，制定审计计划，审计计划 5UEZpxnv  
audit planning stage                                  审计计划阶段 4EB\R"rWXf  
audit procedure                                审计程序 Z vysLHj  
audit programme                               审计程序表，具体审计计划 P'W} ]mCD  
audit report                                       审计报告 4V+bE$Wu  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 \[MAa:/  
audit report with a qualified opinion                 有保留意见的审计报告 M(-)\~9T  
audit report with an adverse opinion                否定意见的审计报告 uFkl^2  
audit report with dual dates                      双重日期审计报告 o@:"3s  
audit reporting stage                                 审计报告阶段 dOhSqx56  
audit responsibility                                   审计责任 Sc<dxY@w7-  
audit results                                      审计结果 DHO]RRGV  
audit risk                                          审计风险 -,J<X\  
audit sampling                                          审计抽样 t>j_C{X1(  
audit sampling techniques                         审计抽样方法，审计抽样技术 WTSh#L  
audit strategies                                  审计策略 :/5m D  
audit summary                                         审计总结，审计小结 vm [lMx  
audit team                                         审计小组 "5hk%T'  
audit test                                    审计测试 >*- %:ub  
audit trail                                          审计轨迹 &jqaW2  
audit work                                        审计工作 T+Oqd\05.+  
audit working paper                                 审计工作底稿 ,-UF5U  
audited financial statement                        审计会计报表，已审计财务报表 f|d~=\0y  
Auditing Guidelines (the～)                      审计规范指南 oRV}Nz7hr  
auditing standards                             审计准则 D!j/a!MaKk  
audit-oriented working paper                          (审计)业务类工作底稿 6!<I'M'[e  
authorisation                                     授权 P>/:dt'GJ}  
authorisation of transaction                       交易的授权 s(,S~  
availability                                         可获得性 {U5
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balance                                      余额；差额；平衡 vrs  
balance sheet                                    资产负债表 !<[+u  
bank                                                 银行 'Y?-."eKh  
bank account                                    银行账户，银行户头 u64#,mC[*  
bank statement                                 银行对账单 GBJ LB  
barter transaction                              易货交易，以物换物交易 sx,$W3zI'G  
basis of audit                                    审计依据 I Xc
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basis of preparation                                (会计报表的)编制基础 +H-= `+,  
book of account                               账目，账簿 W}(A8g#6  
borrowing                                         借款，贷款，借债 I68u%fCv  
branch                                              分支，分支机构，分店 #CS>_qe.{  
brought forward                                (账户余额等的)承上年，承上期，承上页 (.J/Ql0Y  
budget                                              预算 'E|%l!xO  
building                                      建筑物；大楼 r%,?uim#  
business conditions                                  业务情况，经营情况 `PWKA;W$0  
business licence                               (企业等的)营业执照 ~D52b1f  
business relation                                业务关系 )V1X
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