[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 a~`,zQ -@  
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审计词汇英汉对照 ._}Dqg$  
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ability to continue as a going concern               持续经营能力 @-}!o&G0  
acceptability                                     可接受性，可接受程度 wEbO|S+
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acceptable level of detection risk                     检查风险的可接受水平 ]4&B*
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acceptance of engagement                       接受委托 OMN|ea.O  
accepting the engagement for the first time              首次接受委托 <p8>"~R  
access to asset                                         对资产的接触 `k'Dm:*`u4  
according to                                     根据，依据，依照 R~XNF/QMl  
account balance                                账户余额 ZY> u4v.  
account for                                       对……进行会计处理，核算；解释 q|R$A8)L.  
accounting                                        会计，会计学 e#{ l  
accounting advisory serve                        会计咨询服务 ,koG*sn  
accounting firm                                 会计师事务所 [r=U-  
accounting information                      会计信息，会计资料 *
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accounting period                             会计期间 \E2S/1p  
accounting policies                                   会计政策 $*d
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accounting professional bodies                 会计职业组织，会计职业团体 A/*h[N+2!  
accounting records                                   会计记录 AV["%$:  
accounting responsibility                           会计责任 VufG7%S{  
accounting service                             会计服务 k.w}}78N2N  
accounting standards                                会计准则 C )qP9uW  
Accounting Standards for Business Enterprises       企业会计准则 |0aGX]Y  
accounting system                             会计系统 Qx !! Ttd{  
accounting treatment                                会计处理 R{Qvpd$y  
accuracy                                    准确性，精确性 W|[k]A` 2  
additional audit procedures                      追加审计程序 wi-{&  
addressee                                         收件人，收信人 bR? $a+a)  
Administration of State-owned Assets  (the～)     国有资产管理局 7)+%;|~  
administrative laws and regulations                 行政法规 rwepe5  
adverse impact                                 不利影响，负面影响 >{kPa|  
adverse opinion                                反对意见 v@E/?\k"  
advisory group                                  咨询组，顾问组 p4{3H +y  
agency fee                                        代理费，代理费用 cdsF<tpy  
aggregate                                          总计，合计为…… TGQDt|+Z  
alternation of document and record                 变造文件和记录 8\ WOss)al  
alternative audit procedures                      替代审计程序，备选审计程序 pNR 69/wGi  
amend                                              修改，修订 ]%/a '[  
amortisation                                      摊销 KdTna6nY  
analytical capacity                             分析能力 834dsl+U  
analytical procedures                               分析性程序 wKs-<b%;  
annual financial statements                        年度会计报表，年度财务报表 i3\6*$Ug  
appendix                                          附录，附表 Oe%jV,S|V  
applicable                                         适用的 ^5![tTJ  
applicable laws and regulations                 适用的法规 /2PsC*y  
application systems                                  应用系统 ; +E@h=?  
apply consistently                              一贯地执行，一贯地实施 Ty>g:#bogI  
appropriate                                       适当的，合适的； h^6Yjy  
征用，挪用 W&(98}oT  
appropriate authorization                          适当的授权 B3
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appropriateness of audit evidence                    审计证据的适当性 6J%+pt[tu  
approval                                    批准，核准 BHBMMjY5  
assertion                                    (会计报表上的)认定；确认 ,\
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assessed level of control risk                           对控制风险的评估，控制风险的评估水平 :,(ZMx\  
asset                                                 资产，财产 g?caE)  
asset restructuring                             资产重组 zE NlL  
assignment of duties                                 职责的划分 x2gP, p-  
assistant                                     助理，助理人员 13T0"}  
associated company                                 联属公司，联营公司 ,o)U9<  
association                                        联合，结合；协会，社团 i\?P>:)  
assumption                                       假设，假定 ]xIfgSq  
at a given date                                         在某一特定时日 `FM^)(wT  
attestation                                         鉴证，公证 XK5q
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attestation service                             鉴证服务 %Sdzr!I7*  
audit adjustment                                审计调整 U'acVcD  
audit areas                                        审计领域 ;hLne0|)}  
audit conclusion                                审计结论 |O]oX[~  
audit effectiveness                             审计效果 cAE.I$T(  
audit efficiency                                  审计效率 a/wkc*}}/  
audit engagement letter                      审计业务约定书 pQY.MZSA  
audit evidence                                          审计证据 .1F^=C.w  
audit fee                                    审计费 5Y8/ZW~D0  
audit files                                          审计档案 o= %Fh
 
audit findings                                     审计中发现的事项 :bA@ u>  
audit implementation stage                        审计实施阶段 n'#(iW)f  
audit mark                                        审计标识 \ns#l@B  
audit materiality                                 审计重要性 d6.9]V?  
audit method                                     审计方法 &n:F])`2  
audit objective                                         审计目标，审计目的 7^J-5lY3S  
audit of financial statements                      会计报表审计，财务报表审计 X=p~`Ar M{  
audit opinion                                     审计意见 7^~pOFdH  
audit period                                      被审计期间，被审计年度 5)yQrS !{:  
audit plan                                          审计计划 0F<O \  
audit planning                                    编制审计计划，制定审计计划，审计计划 E5M*Gs  
audit planning stage                                  审计计划阶段 /N ^%=G#  
audit procedure                                审计程序 ?7cF_Zvve  
audit programme                               审计程序表，具体审计计划 ntSPHK|'  
audit report                                       审计报告 I/s?]v  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 F62arDA  
audit report with a qualified opinion                 有保留意见的审计报告 6#k Ap+g7  
audit report with an adverse opinion                否定意见的审计报告 G'z&U?Ng  
audit report with dual dates                      双重日期审计报告 j]"Yzt~u  
audit reporting stage                                 审计报告阶段 T@]vjXd![  
audit responsibility                                   审计责任 4>gMe3]0  
audit results                                      审计结果 8<t?o'9I  
audit risk                                          审计风险 i%W,Y8\uf*  
audit sampling                                          审计抽样 >Tld:  
audit sampling techniques                         审计抽样方法，审计抽样技术 .JpYZ |  
audit strategies                                  审计策略 yVxR||e  
audit summary                                         审计总结，审计小结 MQQ!@I`  
audit team                                         审计小组 P$)9osr  
audit test                                    审计测试 NDRk%_Eu(  
audit trail                                          审计轨迹 *Df|D/,WE  
audit work                                        审计工作 *4^!e/  
audit working paper                                 审计工作底稿 sDCa&"6+@  
audited financial statement                        审计会计报表，已审计财务报表 y= ILA  
Auditing Guidelines (the～)                      审计规范指南 ~`{HWmah  
auditing standards                             审计准则 48n>[ FMSR  
audit-oriented working paper                          (审计)业务类工作底稿 }b YiyG\  
authorisation                                     授权 #TUsi,jG  
authorisation of transaction                       交易的授权 I/GZ  
availability                                         可获得性 N L]:<FG  
B mV;Egm{A\  
balance                                      余额；差额；平衡 ;1cX|N=  
balance sheet                                    资产负债表 "$#x+|PyC  
bank                                                 银行 #4''
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bank account                                    银行账户，银行户头 b=QO^  
bank statement                                 银行对账单 R$*{@U  
barter transaction                              易货交易，以物换物交易 6yF4%Sz9  
basis of audit                                    审计依据 h2KXW}y"4  
basis of preparation                                (会计报表的)编制基础 EG0NikT?  
book of account                               账目，账簿 F5J=+Q%8[&  
borrowing                                         借款，贷款，借债 }_M.-Xm  
branch                                              分支，分支机构，分店 a'Qy]P}'Ug  
brought forward                                (账户余额等的)承上年，承上期，承上页 -Tk~c1I#`  
budget                                              预算 8@/]ki`>  
building                                      建筑物；大楼 Gz!72H  
business conditions                                  业务情况，经营情况 \nx^=4*yk  
business licence                               (企业等的)营业执照 5in6Y5ckj  
business relation                                业务关系 gzP(LfI5  
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