[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
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审计词汇英汉对照 'J*<iA*W  
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ability to continue as a going concern               持续经营能力 e)nimq
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acceptability                                     可接受性，可接受程度 ){s*n=KIO  
acceptable level of detection risk                     检查风险的可接受水平 Y/TlE?  
acceptance of engagement                       接受委托 5 lKJll^2:  
accepting the engagement for the first time              首次接受委托 $ZPX]2D4B#  
access to asset                                         对资产的接触 q+SD6qM  
according to                                     根据，依据，依照 )o1eWL}  
account balance                                账户余额 o{v&.z  
account for                                       对……进行会计处理，核算；解释 &WXY'A=  
accounting                                        会计，会计学 A|#`k{+ 1-  
accounting advisory serve                        会计咨询服务 5\mTr)\R  
accounting firm                                 会计师事务所 `"yxdlXA  
accounting information                      会计信息，会计资料 Yw3oJf&  
accounting period                             会计期间 %sh>;^58P  
accounting policies                                   会计政策 T
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accounting professional bodies                 会计职业组织，会计职业团体 $FH18  
accounting records                                   会计记录 mN`YuR~  
accounting responsibility                           会计责任 &ej8mq"\  
accounting service                             会计服务 Bsf7mcXz7z  
accounting standards                                会计准则 1L7{p>;-dO  
Accounting Standards for Business Enterprises       企业会计准则 yAT^VRbv  
accounting system                             会计系统 >!e<}84b  
accounting treatment                                会计处理 +j+5ud`  
accuracy                                    准确性，精确性 d|9b~_::V  
additional audit procedures                      追加审计程序 rsn.4P=  
addressee                                         收件人，收信人 + Y.1)i}  
Administration of State-owned Assets  (the～)     国有资产管理局 JG`Q;K  
administrative laws and regulations                 行政法规
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adverse impact                                 不利影响，负面影响 }/dRU${!  
adverse opinion                                反对意见 xVB;s.'!  
advisory group                                  咨询组，顾问组 !9*c8bL D  
agency fee                                        代理费，代理费用 O-vGyNxP|  
aggregate                                          总计，合计为…… R9We/FhOY  
alternation of document and record                 变造文件和记录 #mR4fst  
alternative audit procedures                      替代审计程序，备选审计程序 S 6,4PP  
amend                                              修改，修订 _i_Q?w`  
amortisation                                      摊销 6\7ncF O3  
analytical capacity                             分析能力 h/eR  
analytical procedures                               分析性程序 +'@+x'/{^  
annual financial statements                        年度会计报表，年度财务报表 =rA~7+}  
appendix                                          附录，附表 0X8t>#uF  
applicable                                         适用的 <>xJn{f0c  
applicable laws and regulations                 适用的法规 E"iUq  
application systems                                  应用系统 n>3U_yt6b  
apply consistently                              一贯地执行，一贯地实施 5FVndMM#y  
appropriate                                       适当的，合适的； hD,:w%M  
征用，挪用 mpC`Yk  
appropriate authorization                          适当的授权 #v#<itfFH  
appropriateness of audit evidence                    审计证据的适当性 a?} .Fs  
approval                                    批准，核准 :,;K>l^U  
assertion                                    (会计报表上的)认定；确认 nZ1zJpBmI  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 "@@I!RwA  
asset                                                 资产，财产 p;)"  
asset restructuring                             资产重组 <P ,~eX(r  
assignment of duties                                 职责的划分 !1T\cS#1%  
assistant                                     助理，助理人员 A,CW_  
associated company                                 联属公司，联营公司 1Q;}zHd  
association                                        联合，结合；协会，社团 Z 2}ah  
assumption                                       假设，假定  %R#L  
at a given date                                         在某一特定时日 +:=(#Y  
attestation                                         鉴证，公证 DBLk!~IF  
attestation service                             鉴证服务 ~0$NJrUy  
audit adjustment                                审计调整 mOpTzg@  
audit areas                                        审计领域 7qOa ;^T  
audit conclusion                                审计结论 r0t^g9K0  
audit effectiveness                             审计效果 \]Kh[z0"  
audit efficiency                                  审计效率 2M<R(W!&  
audit engagement letter                      审计业务约定书  j1?j6s  
audit evidence                                          审计证据 T J^u"j-'  
audit fee                                    审计费 uY_SU-v  
audit files                                          审计档案 3<=,1 cU  
audit findings                                     审计中发现的事项 c0c|z Ym  
audit implementation stage                        审计实施阶段 bawJ$_O_  
audit mark                                        审计标识 76tdJ!4Z  
audit materiality                                 审计重要性 f:*vr['d  
audit method                                     审计方法 eAUcv`[#p  
audit objective                                         审计目标，审计目的 65z"  
audit of financial statements                      会计报表审计，财务报表审计 rrg96WD  
audit opinion                                     审计意见 U<"WK"SM  
audit period                                      被审计期间，被审计年度 <9ig?{'  
audit plan                                          审计计划 I{JU-Jk|  
audit planning                                    编制审计计划，制定审计计划，审计计划 gM>t0)mGK  
audit planning stage                                  审计计划阶段 Gir# "5F  
audit procedure                                审计程序 NW~z&8L  
audit programme                               审计程序表，具体审计计划 bQe^Px5 !.  
audit report                                       审计报告 T@}|zDC#  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 T +5X0 Nv  
audit report with a qualified opinion                 有保留意见的审计报告 mOo`ZcTU  
audit report with an adverse opinion                否定意见的审计报告 s?8<50s  
audit report with dual dates                      双重日期审计报告 hLJM%on  
audit reporting stage                                 审计报告阶段 &1%q"\VI  
audit responsibility                                   审计责任 gh`m*@  
audit results                                      审计结果 s}5cSU!|  
audit risk                                          审计风险 ^@P1 JNe  
audit sampling                                          审计抽样 pZ`|iLNl-  
audit sampling techniques                         审计抽样方法，审计抽样技术 bNT9 H`P  
audit strategies                                  审计策略 JvYPC  
audit summary                                         审计总结，审计小结 T5urZq*R  
audit team                                         审计小组 T0)4v-EO  
audit test                                    审计测试 \txbhWN  
audit trail                                          审计轨迹 Sxjub&=  
audit work                                        审计工作 I%|>2}-_U  
audit working paper                                 审计工作底稿 80A.<=(=.  
audited financial statement                        审计会计报表，已审计财务报表 &`b "a!  
Auditing Guidelines (the～)                      审计规范指南 r&-m
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auditing standards                             审计准则 '|;X0fD  
audit-oriented working paper                          (审计)业务类工作底稿 W\1i,ew>  
authorisation                                     授权 =b;>?dP  
authorisation of transaction                       交易的授权 j4=(H:c~E  
availability                                         可获得性 Gm*X'[\DD  
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balance                                      余额；差额；平衡 e1//4H::t  
balance sheet                                    资产负债表 &d7Z6P'`G  
bank                                                 银行 UR:aD_h  
bank account                                    银行账户，银行户头 0G!]=  
bank statement                                 银行对账单 ^Rm  
barter transaction                              易货交易，以物换物交易 "#mBcQ;QLV  
basis of audit                                    审计依据 B^).BQ  
basis of preparation                                (会计报表的)编制基础 rD>*j~_+P  
book of account                               账目，账簿 :JlP[I  
borrowing                                         借款，贷款，借债 ,C3,TkA]  
branch                                              分支，分支机构，分店 @aJ
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brought forward                                (账户余额等的)承上年，承上期，承上页 j}b\Z9)!  
budget                                              预算 9@Cv5L?p\  
building                                      建筑物；大楼 R^{)D3  
business conditions                                  业务情况，经营情况 E2)h?cs  
business licence                               (企业等的)营业执照 Bc3:}+l  
business relation                                业务关系 y qtKy  
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