[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 ^C{?LH/2  
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审计词汇英汉对照 (9+N_dLx~P  
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ability to continue as a going concern               持续经营能力 ?MJ5GVeH  
acceptability                                     可接受性，可接受程度 s1zkkLw`*  
acceptable level of detection risk                     检查风险的可接受水平 n:%A4*  
acceptance of engagement                       接受委托 w6[$vib'  
accepting the engagement for the first time              首次接受委托 R)9FXz$).  
access to asset                                         对资产的接触 D 6F/9|  
according to                                     根据，依据，依照 ns&(
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account balance                                账户余额 6`)Ss5jzk  
account for                                       对……进行会计处理，核算；解释 w6'8L s  
accounting                                        会计，会计学 4cAx9bqA  
accounting advisory serve                        会计咨询服务 =5M '+>  
accounting firm                                 会计师事务所 = 8\'AU  
accounting information                      会计信息，会计资料 |bjLmGb  
accounting period                             会计期间 uF]+i^+  
accounting policies                                   会计政策 p;{w0uld"  
accounting professional bodies                 会计职业组织，会计职业团体 P)hawH=  
accounting records                                   会计记录 N{fYO4O  
accounting responsibility                           会计责任 Bzr}+J  
accounting service                             会计服务 Mm#=d?YUHJ  
accounting standards                                会计准则 A Zv| |8p  
Accounting Standards for Business Enterprises       企业会计准则 Nv\<>gA:  
accounting system                             会计系统 G C~N$!*  
accounting treatment                                会计处理 5$ rV0X,O  
accuracy                                    准确性，精确性 ]w9syz8X  
additional audit procedures                      追加审计程序 #pX+~{  
addressee                                         收件人，收信人 t($z+ C<  
Administration of State-owned Assets  (the～)     国有资产管理局 Q37zBC0  
administrative laws and regulations                 行政法规 zKaEh   
adverse impact                                 不利影响，负面影响 Tq5F'@e  
adverse opinion                                反对意见 B4;P)\2  
advisory group                                  咨询组，顾问组 0
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agency fee                                        代理费，代理费用 Rj,M|9Y)o  
aggregate                                          总计，合计为…… ps=QVX)YP  
alternation of document and record                 变造文件和记录 PX,fg5s\b  
alternative audit procedures                      替代审计程序，备选审计程序 SP5t=#M6  
amend                                              修改，修订 8R.` *  
amortisation                                      摊销 0mR  
analytical capacity                             分析能力 4(\7Or(''  
analytical procedures                               分析性程序 }i2d XC/  
annual financial statements                        年度会计报表，年度财务报表 )1]LoEdm`  
appendix                                          附录，附表 c#(&\g2H  
applicable                                         适用的 R)qK{wq(1E  
applicable laws and regulations                 适用的法规 R$VeD1n@  
application systems                                  应用系统 M.}QXta  
apply consistently                              一贯地执行，一贯地实施 !)'|Y5
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appropriate                                       适当的，合适的； 0qD.OF)8  
征用，挪用 '#x<Fo~hT  
appropriate authorization                          适当的授权 BGV
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appropriateness of audit evidence                    审计证据的适当性 9i#K{CkC|  
approval                                    批准，核准 dLTA21b#  
assertion                                    (会计报表上的)认定；确认 Dv+:d4|"  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 cOEzS  
asset                                                 资产，财产 @7<m.?A!  
asset restructuring                             资产重组 eFCXjM  
assignment of duties                                 职责的划分 VEg/x z4c  
assistant                                     助理，助理人员 5V/CYcO  
associated company                                 联属公司，联营公司 1oIu~f{`  
association                                        联合，结合；协会，社团 {1`n^j(>  
assumption                                       假设，假定 J*O$)K%Hx  
at a given date                                         在某一特定时日 ;={Z Bx  
attestation                                         鉴证，公证 BXo9s~5Q  
attestation service                             鉴证服务 _7w2E   
audit adjustment                                审计调整 y2Z1B2E%f  
audit areas                                        审计领域 ]j?Kn$nv*S  
audit conclusion                                审计结论 VR0#"  
audit effectiveness                             审计效果 j\8'P9~%  
audit efficiency                                  审计效率 _a= f.I  
audit engagement letter                      审计业务约定书 s *1%I$=@  
audit evidence                                          审计证据 >~^##bIb  
audit fee                                    审计费 - dt<w;>W  
audit files                                          审计档案  !#8=tO  
audit findings                                     审计中发现的事项 W'9=st'  
audit implementation stage                        审计实施阶段 3$ 1 z  
audit mark                                        审计标识 *npe]cC  
audit materiality                                 审计重要性 abM4G  
audit method                                     审计方法 H=k*;'  
audit objective                                         审计目标，审计目的 8?7:sfc  
audit of financial statements                      会计报表审计，财务报表审计 OHha5n  
audit opinion                                     审计意见 1)m&6 :!b  
audit period                                      被审计期间，被审计年度 3 ,?==?  
audit plan                                          审计计划 #`H^8/!e  
audit planning                                    编制审计计划，制定审计计划，审计计划 vmXY}Ul  
audit planning stage                                  审计计划阶段 &vp0zYd+v  
audit procedure                                审计程序 l?%U*~*  
audit programme                               审计程序表，具体审计计划 Ey"<hAF  
audit report                                       审计报告 ba  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 2=l!b/m  
audit report with a qualified opinion                 有保留意见的审计报告 K06/ D!RD4  
audit report with an adverse opinion                否定意见的审计报告 s~6irf/  
audit report with dual dates                      双重日期审计报告 F-n1J?4b  
audit reporting stage                                 审计报告阶段 oFRb+H(E  
audit responsibility                                   审计责任 d.&~n`Rv!p  
audit results                                      审计结果 D0&{iZ(  
audit risk                                          审计风险 lEC58`Ws  
audit sampling                                          审计抽样 VgNt  
audit sampling techniques                         审计抽样方法，审计抽样技术 vv,(ta@t2  
audit strategies                                  审计策略 6gfdXVN5  
audit summary                                         审计总结，审计小结 xQhvs=Zm]  
audit team                                         审计小组 TY|]""3f9  
audit test                                    审计测试 :I}_  
audit trail                                          审计轨迹 Uq6..<#  
audit work                                        审计工作 1dK^[;v>3  
audit working paper                                 审计工作底稿 Yg#)@L  
audited financial statement                        审计会计报表，已审计财务报表 lA<IcW  
Auditing Guidelines (the～)                      审计规范指南 YtrMJ"  
auditing standards                             审计准则 ?Y~>H2  
audit-oriented working paper                          (审计)业务类工作底稿 `'[ 7M  
authorisation                                     授权 y|X\f!  
authorisation of transaction                       交易的授权 u[oYVpe)IG  
availability                                         可获得性 -3r&O:  
B \0pJ+@\T9  
balance                                      余额；差额；平衡 Om0S^4y]x  
balance sheet                                    资产负债表 jL)aU> kN  
bank                                                 银行 "t"=9:_t  
bank account                                    银行账户，银行户头 w`VmN}pR  
bank statement                                 银行对账单 E}qeh"sJt  
barter transaction                              易货交易，以物换物交易 OX4+1@$tk  
basis of audit                                    审计依据 F77[f p  
basis of preparation                                (会计报表的)编制基础 <_H0Q_/(  
book of account                               账目，账簿 +* )Qi)  
borrowing                                         借款，贷款，借债 +-#| M|a  
branch                                              分支，分支机构，分店 JCZJ\f*EZ  
brought forward                                (账户余额等的)承上年，承上期，承上页 p$@=N6)I.k  
budget                                              预算 $/45*  
building                                      建筑物；大楼 l(zkMR$b8  
business conditions                                  业务情况，经营情况 ,9"</\]`  
business licence                               (企业等的)营业执照 ^ :Q |,oy  
business relation                                业务关系 !U/:!e`N  
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