[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 7 tF1g=\  
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审计词汇英汉对照 idGkX ?  
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ability to continue as a going concern               持续经营能力 ~Cks)mJs  
acceptability                                     可接受性，可接受程度 Xa*52Q`_  
acceptable level of detection risk                     检查风险的可接受水平 Mki(,Y|1~  
acceptance of engagement                       接受委托 3Aaj+=]W  
accepting the engagement for the first time              首次接受委托 :KgLjhj|)  
access to asset                                         对资产的接触 o80pmy7@  
according to                                     根据，依据，依照 XT{1!I(  
account balance                                账户余额 9Lk.\.  
account for                                       对……进行会计处理，核算；解释 "M7ry9dDH  
accounting                                        会计，会计学 ~IE:i-Kz  
accounting advisory serve                        会计咨询服务 o|]xj'  
accounting firm                                 会计师事务所 ;Bcf~[ErM  
accounting information                      会计信息，会计资料  1:My8  
accounting period                             会计期间 8PXleAn  
accounting policies                                   会计政策 oVoTnGNM6  
accounting professional bodies                 会计职业组织，会计职业团体 q*DR~Ov  
accounting records                                   会计记录 (d^pYPr{  
accounting responsibility                           会计责任 >m}.}g8  
accounting service                             会计服务 XS9k&~)*  
accounting standards                                会计准则 QlJCdCSy  
Accounting Standards for Business Enterprises       企业会计准则 dAEz hR[ =  
accounting system                             会计系统 v6s8 p  
accounting treatment                                会计处理 ?j8CkqX!  
accuracy                                    准确性，精确性 Se"\PxBR  
additional audit procedures                      追加审计程序 yu#Jw  
addressee                                         收件人，收信人 &_" 3~:N8k  
Administration of State-owned Assets  (the～)     国有资产管理局 x18ei@c  
administrative laws and regulations                 行政法规 lqX]'gu]\  
adverse impact                                 不利影响，负面影响 ?aSL'GI  
adverse opinion                                反对意见 d#ld*\|  
advisory group                                  咨询组，顾问组 ,>{4*PM(  
agency fee                                        代理费，代理费用 m\1*/6oV  
aggregate                                          总计，合计为…… #A:I|Q1$g  
alternation of document and record                 变造文件和记录 e6
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alternative audit procedures                      替代审计程序，备选审计程序 &`@,mUi{Ac  
amend                                              修改，修订 Ma-^
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amortisation                                      摊销 C9gF2ii|?  
analytical capacity                             分析能力 vm8QKPy  
analytical procedures                               分析性程序 `E!t,*(*E  
annual financial statements                        年度会计报表，年度财务报表 gQ?>%t]  
appendix                                          附录，附表 px4Z  
applicable                                         适用的 ]lz,?izMR  
applicable laws and regulations                 适用的法规 rZJp>Q)s  
application systems                                  应用系统 bI]1!bi]i  
apply consistently                              一贯地执行，一贯地实施 7:x.08  
appropriate                                       适当的，合适的； WpTC,~-  
征用，挪用 p@cPm8
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appropriate authorization                          适当的授权 ocdXzk`  
appropriateness of audit evidence                    审计证据的适当性 ik&loM_  
approval                                    批准，核准 C,tlp  
assertion                                    (会计报表上的)认定；确认 E_ mgYW*5  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 XHN?pVZ7  
asset                                                 资产，财产 !Toq~,a8?  
asset restructuring                             资产重组 ,{'~J @  
assignment of duties                                 职责的划分 Z]9 )1&  
assistant                                     助理，助理人员 ,0-  
associated company                                 联属公司，联营公司 %A82{  
association                                        联合，结合；协会，社团 BAm{Gb  
assumption                                       假设，假定 {\]SvoJnJ  
at a given date                                         在某一特定时日 } k5pfz  
attestation                                         鉴证，公证 Onot<}K  
attestation service                             鉴证服务 )j6S<mn  
audit adjustment                                审计调整 c (\-7*En  
audit areas                                        审计领域 o"[qPZd>  
audit conclusion                                审计结论 s?0r\cc|:  
audit effectiveness                             审计效果 I9Z8]Q+2"  
audit efficiency                                  审计效率 Nkv2?o>l  
audit engagement letter                      审计业务约定书 UKX'A)$  
audit evidence                                          审计证据 *l7 ojv  
audit fee                                    审计费 <~: g  
audit files                                          审计档案 VJ;'$SY
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audit findings                                     审计中发现的事项 |nm,5gPNC  
audit implementation stage                        审计实施阶段 ig?]kZ  
audit mark                                        审计标识 Oh8;YE-%  
audit materiality                                 审计重要性 #lJF$  
audit method                                     审计方法 Ui?
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audit objective                                         审计目标，审计目的 )Xg#x:  
audit of financial statements                      会计报表审计，财务报表审计 bz}T}nj  
audit opinion                                     审计意见 Xc Pn  
audit period                                      被审计期间，被审计年度 oO= 6Kd+T  
audit plan                                          审计计划 2H]&3kM3X  
audit planning                                    编制审计计划，制定审计计划，审计计划 Zqx5I~  
audit planning stage                                  审计计划阶段 eQC`e#%  
audit procedure                                审计程序 VaQ}XM  
audit programme                               审计程序表，具体审计计划 N|7._AR2  
audit report                                       审计报告 Nb B`6@r  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 R \`,Q'3  
audit report with a qualified opinion                 有保留意见的审计报告 ]^j)4us  
audit report with an adverse opinion                否定意见的审计报告 zH|!O!3"4  
audit report with dual dates                      双重日期审计报告 *a$z!Ma3h  
audit reporting stage                                 审计报告阶段 JNMZn/  
audit responsibility                                   审计责任 +j`*?pPD(.  
audit results                                      审计结果 M%$zor  
audit risk                                          审计风险 /D~z}\k  
audit sampling                                          审计抽样 {H0B"i  
audit sampling techniques                         审计抽样方法，审计抽样技术 vLkZC  
audit strategies                                  审计策略  Rl6E  
audit summary                                         审计总结，审计小结 3!*J;Y  
audit team                                         审计小组 oq0G@  
audit test                                    审计测试 yYF80mnJz  
audit trail                                          审计轨迹 N2~DxVJ5cT  
audit work                                        审计工作 D$ `yxc  
audit working paper                                 审计工作底稿 a&y%|Gs^f  
audited financial statement                        审计会计报表，已审计财务报表 F'`L~!F  
Auditing Guidelines (the～)                      审计规范指南 ZEApE+m  
auditing standards                             审计准则 S{ *RF)  
audit-oriented working paper                          (审计)业务类工作底稿 }|A%2!Q}  
authorisation                                     授权 8G{} r  
authorisation of transaction                       交易的授权 nq_sbli  
availability                                         可获得性 %X#Wc:b  
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balance                                      余额；差额；平衡 z?E:s.4F  
balance sheet                                    资产负债表 *K0CUir|  
bank                                                 银行 WH'[~O  
bank account                                    银行账户，银行户头 fv`%w  
bank statement                                 银行对账单 ^iTjr$hQ;  
barter transaction                              易货交易，以物换物交易 r0S"}<8O  
basis of audit                                    审计依据 &WsDYov?  
basis of preparation                                (会计报表的)编制基础 A u(Ngq  
book of account                               账目，账簿 8 Z#)Xb4  
borrowing                                         借款，贷款，借债 w3yI;P  
branch                                              分支，分支机构，分店 BH%eu 7`t  
brought forward                                (账户余额等的)承上年，承上期，承上页 lfWxdi  
budget                                              预算 #x"pG  
building                                      建筑物；大楼 yNI}=Z  
business conditions                                  业务情况，经营情况 !&19%C4  
business licence                               (企业等的)营业执照 qY0GeE>N  
business relation                                业务关系 )!M:=}."  
]M= 3Sn8}  

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