[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 <V?M~u[7f  
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审计词汇英汉对照 [+0rlmB  
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ability to continue as a going concern               持续经营能力 cIqk=_]  
acceptability                                     可接受性，可接受程度 _DPWp,k<~  
acceptable level of detection risk                     检查风险的可接受水平 5/j7C>  
acceptance of engagement                       接受委托 4|Z;EAFx  
accepting the engagement for the first time              首次接受委托 c$?(zt;  
access to asset                                         对资产的接触 yl
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according to                                     根据，依据，依照 )N[9r{3  
account balance                                账户余额 ~!( (?8"  
account for                                       对……进行会计处理，核算；解释 |J:n'}  
accounting                                        会计，会计学 v"M5';ZS>  
accounting advisory serve                        会计咨询服务 WP)r5;Hv`  
accounting firm                                 会计师事务所 Kx.'^y  
accounting information                      会计信息，会计资料 );T0n  
accounting period                             会计期间 m~;fklX S  
accounting policies                                   会计政策 +_Nr a  
accounting professional bodies                 会计职业组织，会计职业团体 %:I\M)t}k  
accounting records                                   会计记录 \_?A8
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accounting responsibility                           会计责任 4W7  
accounting service                             会计服务 O~t]:p9_  
accounting standards                                会计准则 x] [/9e  
Accounting Standards for Business Enterprises       企业会计准则 Rh!B4oB4  
accounting system                             会计系统 0* Ox>O>  
accounting treatment                                会计处理 w,hl<=:(FB  
accuracy                                    准确性，精确性 P:GAJ->;]>  
additional audit procedures                      追加审计程序 SMHQo/c r  
addressee                                         收件人，收信人 e~#;ux  
Administration of State-owned Assets  (the～)     国有资产管理局 [RtTi<F^  
administrative laws and regulations                 行政法规 "YU<CO;4VV  
adverse impact                                 不利影响，负面影响 P{YUW~  
adverse opinion                                反对意见 rQ~7BlE  
advisory group                                  咨询组，顾问组 GT$.#};u  
agency fee                                        代理费，代理费用 O$QtZE
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aggregate                                          总计，合计为…… NQQ+l0txI  
alternation of document and record                 变造文件和记录 up+W[#+  
alternative audit procedures                      替代审计程序，备选审计程序 4.7YIM  
amend                                              修改，修订 Dqss/vw
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amortisation                                      摊销 0vN<0  
analytical capacity                             分析能力 5,/rh,?  
analytical procedures                               分析性程序 2$=U#!OtU  
annual financial statements                        年度会计报表，年度财务报表 Q]j[+ e  
appendix                                          附录，附表
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applicable                                         适用的 hY$ gzls4  
applicable laws and regulations                 适用的法规 : utY4  
application systems                                  应用系统 ;pk4Voo$  
apply consistently                              一贯地执行，一贯地实施 y %R-Oc  
appropriate                                       适当的，合适的； !|!k9~v!  
征用，挪用 u6hDjN  
appropriate authorization                          适当的授权 >eX&HSoy  
appropriateness of audit evidence                    审计证据的适当性 RmF,x9  
approval                                    批准，核准 P2y`d9,Q  
assertion                                    (会计报表上的)认定；确认 W?y7mw_S  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 YU =Q`y[k  
asset                                                 资产，财产 ZA
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asset restructuring                             资产重组 a7?z{ssEi  
assignment of duties                                 职责的划分 Swugt"`nN  
assistant                                     助理，助理人员 {wUbr^  
associated company                                 联属公司，联营公司 ,4kly_$BH  
association                                        联合，结合；协会，社团 bv %Bo4s  
assumption                                       假设，假定 m|K"I3W$  
at a given date                                         在某一特定时日 xBba&A]=  
attestation                                         鉴证，公证 R _#x  
attestation service                             鉴证服务 Po(Y',xI[  
audit adjustment                                审计调整 CC{*'p6  
audit areas                                        审计领域 N=Q<mj;,  
audit conclusion                                审计结论 Fjnp0:p9X  
audit effectiveness                             审计效果 p~(+4uA  
audit efficiency                                  审计效率 @bPR"j5D  
audit engagement letter                      审计业务约定书 ;/ wl.
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audit evidence                                          审计证据 w;;yw3  
audit fee                                    审计费 ^HS;\8Xvb  
audit files                                          审计档案 -cDS+*[  
audit findings                                     审计中发现的事项 z1dSZ0NoA  
audit implementation stage                        审计实施阶段 4XL$I
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audit mark                                        审计标识 }~W:3A{7;  
audit materiality                                 审计重要性 G6W_)YL  
audit method                                     审计方法 VO"/cG;]*  
audit objective                                         审计目标，审计目的 r"E%U:y3P  
audit of financial statements                      会计报表审计，财务报表审计 gMXs&`7P  
audit opinion                                     审计意见 &xhwx>C`K  
audit period                                      被审计期间，被审计年度 7j ,-o  
audit plan                                          审计计划 y!z2+q2  
audit planning                                    编制审计计划，制定审计计划，审计计划 rcq^mPdQ  
audit planning stage                                  审计计划阶段 Iax-~{B3AY  
audit procedure                                审计程序 @wv gMu  
audit programme                               审计程序表，具体审计计划 DIqM\ ><  
audit report                                       审计报告 ?L K n  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 ko-3`hX`  
audit report with a qualified opinion                 有保留意见的审计报告 ;$a+ >  
audit report with an adverse opinion                否定意见的审计报告 {oXU)9vj  
audit report with dual dates                      双重日期审计报告 T]er_n  
audit reporting stage                                 审计报告阶段 ON(OYXj  
audit responsibility                                   审计责任 q fc:%ks2  
audit results                                      审计结果 n8pvzlj1  
audit risk                                          审计风险 ppm=o4`s[  
audit sampling                                          审计抽样 q?R^~r  
audit sampling techniques                         审计抽样方法，审计抽样技术 x3>ZO.Q  
audit strategies                                  审计策略 :k; c|MW  
audit summary                                         审计总结，审计小结 _h6j, )  
audit team                                         审计小组 M&QzsVH  
audit test                                    审计测试 L/J1;  
audit trail                                          审计轨迹 34*73WxK  
audit work                                        审计工作 rCK  
audit working paper                                 审计工作底稿 0sMNp  
audited financial statement                        审计会计报表，已审计财务报表 *|gY7Av*  
Auditing Guidelines (the～)                      审计规范指南 ]QU 9|1  
auditing standards                             审计准则 #!0=I s^  
audit-oriented working paper                          (审计)业务类工作底稿 a/\SPXQ/9  
authorisation                                     授权 n%faD  
authorisation of transaction                       交易的授权 Ie<H4G5Vh  
availability                                         可获得性 qw?Wi%t(x8  
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balance                                      余额；差额；平衡 F_U9;*f]  
balance sheet                                    资产负债表 ^l:~r2  
bank                                                 银行 6N49q-.Lg  
bank account                                    银行账户，银行户头 E
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bank statement                                 银行对账单 >^=;b5I2K  
barter transaction                              易货交易，以物换物交易 @$Xl*WT7  
basis of audit                                    审计依据 )_&P:;N  
basis of preparation                                (会计报表的)编制基础 \DiAfx<Ub  
book of account                               账目，账簿 L[s`8u<_)z  
borrowing                                         借款，贷款，借债 R7o'V* d  
branch                                              分支，分支机构，分店 {gC?kp  
brought forward                                (账户余额等的)承上年，承上期，承上页 ybC0Ee@  
budget                                              预算 +P &S0/  
building                                      建筑物；大楼 ?v z[Zi  
business conditions                                  业务情况，经营情况 AqA.
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business licence                               (企业等的)营业执照 +`J~c|(  
business relation                                业务关系 HUFm@?  
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