[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 74MxU  
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审计词汇英汉对照 '4<o&b^yQ  
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ability to continue as a going concern               持续经营能力 oBo*<6  
acceptability                                     可接受性，可接受程度 ydo9 P5E  
acceptable level of detection risk                     检查风险的可接受水平 /e|Lw4$@S  
acceptance of engagement                       接受委托 )#cZ& O  
accepting the engagement for the first time              首次接受委托 W/hzo*o'g  
access to asset                                         对资产的接触 kLF`6ZXtd  
according to                                     根据，依据，依照 $ P5K  
account balance                                账户余额 ",D!8>=s  
account for                                       对……进行会计处理，核算；解释 XsQ81j.  
accounting                                        会计，会计学 |Z{#DOT  
accounting advisory serve                        会计咨询服务 4\u`MR  
accounting firm                                 会计师事务所 :PW"7|c!  
accounting information                      会计信息，会计资料 HbI{Xf[6LP  
accounting period                             会计期间 `Wg"m~l$N  
accounting policies                                   会计政策 }DS%?6}Sy  
accounting professional bodies                 会计职业组织，会计职业团体 6QCVi  
accounting records                                   会计记录 Z4Dx:m
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accounting responsibility                           会计责任 \t&!
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accounting service                             会计服务 4 ZnQpKg  
accounting standards                                会计准则 a1y<Y`SC9  
Accounting Standards for Business Enterprises       企业会计准则 kSzap+nB?  
accounting system                             会计系统 }P0bNY5?%  
accounting treatment                                会计处理 Z@Zg3AVU  
accuracy                                    准确性，精确性 b4-g NF]Yt  
additional audit procedures                      追加审计程序 {$hWz(  
addressee                                         收件人，收信人 dGm%If9P  
Administration of State-owned Assets  (the～)     国有资产管理局 ^tGAJ_b79  
administrative laws and regulations                 行政法规 5L[imOM0  
adverse impact                                 不利影响，负面影响 kY\faWuR  
adverse opinion                                反对意见 q,L>PN+W  
advisory group                                  咨询组，顾问组 i0K 2#}=^  
agency fee                                        代理费，代理费用 V 97ORI  
aggregate                                          总计，合计为…… pxgf%P<7  
alternation of document and record                 变造文件和记录 or3OLBf*Q  
alternative audit procedures                      替代审计程序，备选审计程序 G\dPGPPM  
amend                                              修改，修订 AXHY
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amortisation                                      摊销 //BJaWq  
analytical capacity                             分析能力 l`zhKj  
analytical procedures                               分析性程序 #%@bZ f  
annual financial statements                        年度会计报表，年度财务报表 XYuX+&XW/  
appendix                                          附录，附表 M$%ON>Kq  
applicable                                         适用的 JX&]>#6|E  
applicable laws and regulations                 适用的法规 jq%<Z,rh  
application systems                                  应用系统 <q!HY~"V  
apply consistently                              一贯地执行，一贯地实施 P
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appropriate                                       适当的，合适的；
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征用，挪用 <Y7j'n  
appropriate authorization                          适当的授权 U1y!R<qlp  
appropriateness of audit evidence                    审计证据的适当性 mc%. 8i  
approval                                    批准，核准 2=fM\G  
assertion                                    (会计报表上的)认定；确认 nt$PA(Y  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 >IrQhSF  
asset                                                 资产，财产 Es7 c2YdU  
asset restructuring                             资产重组 NMK$$0U  
assignment of duties                                 职责的划分 Hq 5#.rZ#  
assistant                                     助理，助理人员 d9:I.SA)E  
associated company                                 联属公司，联营公司 n'^`;-   
association                                        联合，结合；协会，社团 Z,2?T
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assumption                                       假设，假定 [-VH%OM  
at a given date                                         在某一特定时日 hGY-d}npAJ  
attestation                                         鉴证，公证 -%M
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attestation service                             鉴证服务 !9PAfi?  
audit adjustment                                审计调整 d.~ns4bt9  
audit areas                                        审计领域 G<-KwGy,D  
audit conclusion                                审计结论 jFdgFKc)  
audit effectiveness                             审计效果 0SYJ*7lPX  
audit efficiency                                  审计效率 #;a+)~3*O  
audit engagement letter                      审计业务约定书 )jgz(\KZ  
audit evidence                                          审计证据 gU+yqT7=  
audit fee                                    审计费 X,l7>>L{g  
audit files                                          审计档案 Xydx87L/-e  
audit findings                                     审计中发现的事项 Zqm%qm:  
audit implementation stage                        审计实施阶段 `oikSx$vB.  
audit mark                                        审计标识 VVch%  
audit materiality                                 审计重要性 bT2c&VPCE  
audit method                                     审计方法 9`/e=RL  
audit objective                                         审计目标，审计目的 g]L8Jli  
audit of financial statements                      会计报表审计，财务报表审计 v\6.#>NQ  
audit opinion                                     审计意见 m<3. X"-  
audit period                                      被审计期间，被审计年度 j1g$LAe  
audit plan                                          审计计划 k 6[   
audit planning                                    编制审计计划，制定审计计划，审计计划 5}hQIO&^%  
audit planning stage                                  审计计划阶段 U.SC,;N^  
audit procedure                                审计程序 rBmW%Gv  
audit programme                               审计程序表，具体审计计划 {z_cczJ-  
audit report                                       审计报告 w}l^B>Zz  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 >oJabR  
audit report with a qualified opinion                 有保留意见的审计报告 <tbs,lcw;  
audit report with an adverse opinion                否定意见的审计报告 1
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audit report with dual dates                      双重日期审计报告 jRC{8^
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audit reporting stage                                 审计报告阶段 ]lfufjj  
audit responsibility                                   审计责任 0qFO+nC  
audit results                                      审计结果 &77J,\C$:  
audit risk                                          审计风险 V)~b+D  
audit sampling                                          审计抽样 B">Ko3  
audit sampling techniques                         审计抽样方法，审计抽样技术 O
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audit strategies                                  审计策略 JJ )  
audit summary                                         审计总结，审计小结 +1cr6a  
audit team                                         审计小组 <`SA>P  
audit test                                    审计测试 
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audit trail                                          审计轨迹 +sn0bi/rG  
audit work                                        审计工作 9'H:pb2  
audit working paper                                 审计工作底稿 1N$OXLu  
audited financial statement                        审计会计报表，已审计财务报表 x'}zNEXI  
Auditing Guidelines (the～)                      审计规范指南 h& 4#5{=  
auditing standards                             审计准则 ^^ix4[1$Z  
audit-oriented working paper                          (审计)业务类工作底稿 {wSz >,  
authorisation                                     授权 {f4jE#a
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authorisation of transaction                       交易的授权 SbUac<  
availability                                         可获得性 Cd^1E]O0{  
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balance                                      余额；差额；平衡 qmnl  
balance sheet                                    资产负债表 ]]r;}$  
bank                                                 银行 $ZyOBxI  
bank account                                    银行账户，银行户头 6W YVHG  
bank statement                                 银行对账单 Jb> X$|N'%  
barter transaction                              易货交易，以物换物交易 jt6_1^   
basis of audit                                    审计依据 VSUWX1k4%  
basis of preparation                                (会计报表的)编制基础 M<l<n$rYS  
book of account                               账目，账簿 \25 EI]  
borrowing                                         借款，贷款，借债 $HOe){G  
branch                                              分支，分支机构，分店 A?n5;m vq#  
brought forward                                (账户余额等的)承上年，承上期，承上页 t;3).F  
budget                                              预算 *\:sHVyG(  
building                                      建筑物；大楼 /z!y[ri+J  
business conditions                                  业务情况，经营情况 Zp{K_ec{  
business licence                               (企业等的)营业执照 &$T7eOiZ  
business relation                                业务关系 3jfAv@I~  
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