[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 QgB%\mO=  
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审计词汇英汉对照 '|~L9t  
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ability to continue as a going concern               持续经营能力 "H"4]m1Wc  
acceptability                                     可接受性，可接受程度 9u%S<F"  
acceptable level of detection risk                     检查风险的可接受水平 )(`HEl>-9c  
acceptance of engagement                       接受委托 Hs>|-iDs(  
accepting the engagement for the first time              首次接受委托 lQ!)0F  
access to asset                                         对资产的接触 azT@S=,  
according to                                     根据，依据，依照  {=A8kgt  
account balance                                账户余额 >?yxig:_  
account for                                       对……进行会计处理，核算；解释 8*\PWl  
accounting                                        会计，会计学 %`b %TH^  
accounting advisory serve                        会计咨询服务 !^m,v19Ds<  
accounting firm                                 会计师事务所 +w(>UBy-  
accounting information                      会计信息，会计资料 |o0?u:  
accounting period                             会计期间 #OE]'k Ss  
accounting policies                                   会计政策 Uc> $w?oA  
accounting professional bodies                 会计职业组织，会计职业团体 #lo1GoL\  
accounting records                                   会计记录 Sru}0M# M  
accounting responsibility                           会计责任 l$mfsm|{:  
accounting service                             会计服务 d|Q_Z @;JF  
accounting standards                                会计准则 g2t'u4>  
Accounting Standards for Business Enterprises       企业会计准则 {S2? }  
accounting system                             会计系统 QT[yw6Z  
accounting treatment                                会计处理 sn=_-uoU  
accuracy                                    准确性，精确性 OEwKT7CX  
additional audit procedures                      追加审计程序 !b:;O +[  
addressee                                         收件人，收信人 S{.G=O  
Administration of State-owned Assets  (the～)     国有资产管理局 J3P)oM[  
administrative laws and regulations                 行政法规 gI5"\"T{  
adverse impact                                 不利影响，负面影响 |bWvQdN  
adverse opinion                                反对意见 r)Dln5F  
advisory group                                  咨询组，顾问组 <~ 9a3c?  
agency fee                                        代理费，代理费用 8e{S(FZ7Ed  
aggregate                                          总计，合计为…… p #D
Jow  
alternation of document and record                 变造文件和记录 yWkg4  
alternative audit procedures                      替代审计程序，备选审计程序 >56I`[)  
amend                                              修改，修订 <+iL@'SgF  
amortisation                                      摊销 CUG3C  
analytical capacity                             分析能力 ']cRSj.  
analytical procedures                               分析性程序 64jFbbd-/  
annual financial statements                        年度会计报表，年度财务报表 <f+
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appendix                                          附录，附表 }}4u>1,~  
applicable                                         适用的 +`D,7"{Eu  
applicable laws and regulations                 适用的法规 jXCSD@?]K  
application systems                                  应用系统 pjVF^gv,*  
apply consistently                              一贯地执行，一贯地实施 ;{%R'  
appropriate                                       适当的，合适的； x.ZW%P1  
征用，挪用 Q`* v|Lp  
appropriate authorization                          适当的授权 U`w `Cr  
appropriateness of audit evidence                    审计证据的适当性 N~] 4,~  
approval                                    批准，核准
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assertion                                    (会计报表上的)认定；确认 gLGu#6YVu  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 ?9I=XTR  
asset                                                 资产，财产 $-Wn|w+h<a  
asset restructuring                             资产重组 hI Q 2s  
assignment of duties                                 职责的划分 0%f
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assistant                                     助理，助理人员 )!tqock*v  
associated company                                 联属公司，联营公司 F\ lnG  
association                                        联合，结合；协会，社团 34e>R?J  
assumption                                       假设，假定 o:x,zfW  
at a given date                                         在某一特定时日 ln~;Osb  
attestation                                         鉴证，公证 KbP( ;  
attestation service                             鉴证服务 R_
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audit adjustment                                审计调整 0!6n  
audit areas                                        审计领域 <!m'xO D  
audit conclusion                                审计结论 :1/K$A)^{  
audit effectiveness                             审计效果 %n7Y5|Uh  
audit efficiency                                  审计效率 5&QDZnsl  
audit engagement letter                      审计业务约定书 MfJ8+3@K  
audit evidence                                          审计证据 +q N X/F  
audit fee                                    审计费 ,|u^-J@  
audit files                                          审计档案 VP\'p1a  
audit findings                                     审计中发现的事项 #MwNyZ  
audit implementation stage                        审计实施阶段 #x^dR-@   
audit mark                                        审计标识 ,-[e{=Cz  
audit materiality                                 审计重要性 ja1W I  
audit method                                     审计方法 J/ !Mt  
audit objective                                         审计目标，审计目的 M!Hn`_E  
audit of financial statements                      会计报表审计，财务报表审计 RD1N@sHDKc  
audit opinion                                     审计意见 ,dZ&i!@?  
audit period                                      被审计期间，被审计年度 N~/D| ?P~2  
audit plan                                          审计计划 f5p:o}U*  
audit planning                                    编制审计计划，制定审计计划，审计计划 xP+HdA2X  
audit planning stage                                  审计计划阶段 tn@MOOPl  
audit procedure                                审计程序 6%nKrK  
audit programme                               审计程序表，具体审计计划 yv&VK ht  
audit report                                       审计报告 >^\}"dEvr  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 XC NM  
audit report with a qualified opinion                 有保留意见的审计报告 :p6.v>s8  
audit report with an adverse opinion                否定意见的审计报告 0w24lVR
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audit report with dual dates                      双重日期审计报告 s'Op|`&X  
audit reporting stage                                 审计报告阶段 h9J%NH  
audit responsibility                                   审计责任 mxxuD"5  
audit results                                      审计结果 =^L?Sgg  
audit risk                                          审计风险 T+9#&  
audit sampling                                          审计抽样 O,>`#?  
audit sampling techniques                         审计抽样方法，审计抽样技术 /`)>W :  
audit strategies                                  审计策略 COC6H'F  
audit summary                                         审计总结，审计小结 c/bIt  
audit team                                         审计小组 6gSo>F4=  
audit test                                    审计测试 0 jszZ_  
audit trail                                          审计轨迹 `VB]4i}u  
audit work                                        审计工作 bF#1'W&  
audit working paper                                 审计工作底稿 ={GYJ.*Ah  
audited financial statement                        审计会计报表，已审计财务报表 beN(7jo  
Auditing Guidelines (the～)                      审计规范指南 4PVkKP'/   
auditing standards                             审计准则 NE'4atQ |  
audit-oriented working paper                          (审计)业务类工作底稿 e,0y+~  
authorisation                                     授权 DQ a0S7I  
authorisation of transaction                       交易的授权 K}(0H[P  
availability                                         可获得性 4Em$L]7  
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balance                                      余额；差额；平衡 <+%#xi/_  
balance sheet                                    资产负债表 /N'|Vs,X  
bank                                                 银行 |x[zzx# >-  
bank account                                    银行账户，银行户头 Gx.iZOOH/  
bank statement                                 银行对账单 v o9Fj  
barter transaction                              易货交易，以物换物交易 fNkN  
basis of audit                                    审计依据 /%'>?8/  
basis of preparation                                (会计报表的)编制基础 Sjogv  
book of account                               账目，账簿 |D ?}6z  
borrowing                                         借款，贷款，借债 j![;;  
branch                                              分支，分支机构，分店 p?q~.YY  
brought forward                                (账户余额等的)承上年，承上期，承上页 :mpR}.^hv  
budget                                              预算 5V{ B,T  
building                                      建筑物；大楼 %#^)hX,+Q  
business conditions                                  业务情况，经营情况 /J-:?./  
business licence                               (企业等的)营业执照 LZ"yMnhOf  
business relation                                业务关系 GOx+%`.R\  
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