[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 u\ _yjv#  
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审计词汇英汉对照 >ZJ]yhbhK  
   Hs)Cf)8u  
A Nvd(?+c  
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ability to continue as a going concern               持续经营能力 *QQeK#$s  
acceptability                                     可接受性，可接受程度 x3i}IC  
acceptable level of detection risk                     检查风险的可接受水平 O14QlIk  
acceptance of engagement                       接受委托 r#OPW7mhE  
accepting the engagement for the first time              首次接受委托 pVc+}Wzh  
access to asset                                         对资产的接触 KO"/  
according to                                     根据，依据，依照 <&m50pq  
account balance                                账户余额 vCP[7KhGj  
account for                                       对……进行会计处理，核算；解释 V;eaQ  
accounting                                        会计，会计学 8?iI;(  
accounting advisory serve                        会计咨询服务 x`g,>>&C  
accounting firm                                 会计师事务所 %T]$kF++&  
accounting information                      会计信息，会计资料 ;qaPK2a8  
accounting period                             会计期间 @<P2di  
accounting policies                                   会计政策 H
Q@g6  
accounting professional bodies                 会计职业组织，会计职业团体 joI)6c  
accounting records                                   会计记录 >Lo\?X~  
accounting responsibility                           会计责任 m%6VwV7U  
accounting service                             会计服务 %M`48TW)  
accounting standards                                会计准则 \2kLj2!  
Accounting Standards for Business Enterprises       企业会计准则 OTF/Pu$  
accounting system                             会计系统 2VRGTx  
accounting treatment                                会计处理 !~|-CF0z=  
accuracy                                    准确性，精确性 p{5m5x  
additional audit procedures                      追加审计程序 sQ`G'<!  
addressee                                         收件人，收信人 O q$_ q  
Administration of State-owned Assets  (the～)     国有资产管理局 0BDw}E\  
administrative laws and regulations                 行政法规 {_N9<i{T  
adverse impact                                 不利影响，负面影响 OK]
QDb  
adverse opinion                                反对意见 #_.JkY  
advisory group                                  咨询组，顾问组 5TJd9:\Af  
agency fee                                        代理费，代理费用 Dy.i^`7\  
aggregate                                          总计，合计为…… YH\9Je%jx  
alternation of document and record                 变造文件和记录 hnFpC1TO  
alternative audit procedures                      替代审计程序，备选审计程序 fk,Vry  
amend                                              修改，修订 "jAd.x?X7e  
amortisation                                      摊销 $.vm n,:.  
analytical capacity                             分析能力 7(1`,Y  
analytical procedures                               分析性程序 3SIqod;%  
annual financial statements                        年度会计报表，年度财务报表 o *)Sg6Yk  
appendix                                          附录，附表 o#p%IGG`  
applicable                                         适用的 Qn8xe,  
applicable laws and regulations                 适用的法规 e%[*NX/  
application systems                                  应用系统 1<G+KC[F  
apply consistently                              一贯地执行，一贯地实施 %]Z4b;W[Y  
appropriate                                       适当的，合适的； gl+d0<Rzw  
征用，挪用 K\2{SjL:B  
appropriate authorization                          适当的授权 rD=D.1_   
appropriateness of audit evidence                    审计证据的适当性 {|u"I@M*O  
approval                                    批准，核准 &1Ndi<Y^  
assertion                                    (会计报表上的)认定；确认 Wu{=QjgY  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 'O(=Pz  
asset                                                 资产，财产 yIL=jzm`7  
asset restructuring                             资产重组 tq5 9w  
assignment of duties                                 职责的划分 j4owo#OB-  
assistant                                     助理，助理人员 g$s;;V/8e
 
associated company                                 联属公司，联营公司 {[2o  
association                                        联合，结合；协会，社团
]QaKXg)3q  
assumption                                       假设，假定 >SI'Q7k  
at a given date                                         在某一特定时日 gNEcE9y2  
attestation                                         鉴证，公证 F(hPF6Zx(  
attestation service                             鉴证服务 M<Wi:r:  
audit adjustment                                审计调整 Y_CVDKdcY  
audit areas                                        审计领域 To*+Z3Wd  
audit conclusion                                审计结论 lndz  
audit effectiveness                             审计效果 CI{2(.n4  
audit efficiency                                  审计效率 G[mqLI{q  
audit engagement letter                      审计业务约定书 1@v<  
audit evidence                                          审计证据 U:TkO=/
>:  
audit fee                                    审计费 -iiX!@  
audit files                                          审计档案 m,Y/ke\  
audit findings                                     审计中发现的事项 z&gmaYwq  
audit implementation stage                        审计实施阶段 FY'0?C T$  
audit mark                                        审计标识 Y]([K.I=  
audit materiality                                 审计重要性 vb=]00c  
audit method                                     审计方法 w||t3!M+n  
audit objective                                         审计目标，审计目的 6nk}k]Ji  
audit of financial statements                      会计报表审计，财务报表审计 eJo" Z  
audit opinion                                     审计意见 ;}+M2Ec51  
audit period                                      被审计期间，被审计年度 NTt4sWP!I  
audit plan                                          审计计划 <uuumi-!%G  
audit planning                                    编制审计计划，制定审计计划，审计计划 1(Is 7  
audit planning stage                                  审计计划阶段 WRD z*Zf  
audit procedure                                审计程序 t,9+G<)>H  
audit programme                               审计程序表，具体审计计划 =c@hE'{
 
audit report                                       审计报告  dq '2y  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 } [#8>T  
audit report with a qualified opinion                 有保留意见的审计报告 %k#+nad  
audit report with an adverse opinion                否定意见的审计报告 q8$t4_pF  
audit report with dual dates                      双重日期审计报告 Rmw=~NP5  
audit reporting stage                                 审计报告阶段 9:{<:1?  
audit responsibility                                   审计责任 9Rk(q4.OP  
audit results                                      审计结果 `NQ  
audit risk                                          审计风险 H7'42J@  
audit sampling                                          审计抽样 #1%@R<`  
audit sampling techniques                         审计抽样方法，审计抽样技术 J,Ki2'=  
audit strategies                                  审计策略 pX_  
audit summary                                         审计总结，审计小结 [^ }$u[  
audit team                                         审计小组 \s#~ %l  
audit test                                    审计测试 iTin
Z!Ut  
audit trail                                          审计轨迹 lf`ULY4{  
audit work                                        审计工作 B[ ZQn]y  
audit working paper                                 审计工作底稿 G%sO{k7  
audited financial statement                        审计会计报表，已审计财务报表 3g;Y  
Auditing Guidelines (the～)                      审计规范指南 rpiuFst  
auditing standards                             审计准则 DoczQc-U+  
audit-oriented working paper                          (审计)业务类工作底稿 fZ-"._9UyH  
authorisation                                     授权 $}(Z]z}O;  
authorisation of transaction                       交易的授权 c= t4 gf  
availability                                         可获得性 \NNA"  
B C[,h!  
balance                                      余额；差额；平衡 Qp<*or@  
balance sheet                                    资产负债表 eI ( S)q  
bank                                                 银行 e&x)g;bn  
bank account                                    银行账户，银行户头 W%+02_/
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bank statement                                 银行对账单 m ^oG9&";  
barter transaction                              易货交易，以物换物交易 cgG*7E  
basis of audit                                    审计依据 fcdXj_u  
basis of preparation                                (会计报表的)编制基础 D N!V".m`J  
book of account                               账目，账簿 qVh?%c1.Y  
borrowing                                         借款，贷款，借债 jP<6J(  
branch                                              分支，分支机构，分店 p^Ey6,!8]D  
brought forward                                (账户余额等的)承上年，承上期，承上页 <9&GOaJ  
budget                                              预算 drAJ-ii  
building                                      建筑物；大楼 DTC IVLV  
business conditions                                  业务情况，经营情况 'ij+MU1  
business licence                               (企业等的)营业执照 K-]) RIM  
business relation                                业务关系 p8 S~`fjV  
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