[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 v?"ee&Y6  
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审计词汇英汉对照 MxA'T(Ay  
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ability to continue as a going concern               持续经营能力 t>u9NZt G  
acceptability                                     可接受性，可接受程度 {%~Ec4r  
acceptable level of detection risk                     检查风险的可接受水平 ;mKU>F<V  
acceptance of engagement                       接受委托 x
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accepting the engagement for the first time              首次接受委托 ?(UXK hs  
access to asset                                         对资产的接触 d?X6x  
according to                                     根据，依据，依照 2s ,n!u Fd  
account balance                                账户余额 k3h53QTmC  
account for                                       对……进行会计处理，核算；解释 !fjU?_[S  
accounting                                        会计，会计学 BcO2* 3  
accounting advisory serve                        会计咨询服务 j?)`VLZ  
accounting firm                                 会计师事务所 
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accounting information                      会计信息，会计资料 5kZ yiC*  
accounting period                             会计期间 #/=
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accounting policies                                   会计政策 s(LqhF[N2]  
accounting professional bodies                 会计职业组织，会计职业团体 fB }5,22  
accounting records                                   会计记录 ;//qjo  
accounting responsibility                           会计责任 vXZz=E AH  
accounting service                             会计服务 {NqGWkGt*b  
accounting standards                                会计准则 ? NK}q\$  
Accounting Standards for Business Enterprises       企业会计准则 2n:J7PGD  
accounting system                             会计系统 lq9h Dn[p  
accounting treatment                                会计处理 +-137!x\q  
accuracy                                    准确性，精确性 (pNng"/  
additional audit procedures                      追加审计程序 CrQ&-!Eh  
addressee                                         收件人，收信人 KA2B
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Administration of State-owned Assets  (the～)     国有资产管理局 ?kefRev<#h  
administrative laws and regulations                 行政法规 7ij=%if2@k  
adverse impact                                 不利影响，负面影响 Zul32]1r  
adverse opinion                                反对意见 n\DT0E]  
advisory group                                  咨询组，顾问组 oob0^}^  
agency fee                                        代理费，代理费用 ~H~4 fp b  
aggregate                                          总计，合计为…… LA0x6E+I  
alternation of document and record                 变造文件和记录 N Uml"  
alternative audit procedures                      替代审计程序，备选审计程序 G\AQql(f4  
amend                                              修改，修订 $^ 3 f}IzA  
amortisation                                      摊销 )q-!5^ak  
analytical capacity                             分析能力 IsL/p3|  
analytical procedures                               分析性程序 t!C-G+It  
annual financial statements                        年度会计报表，年度财务报表 U2u>A r  
appendix                                          附录，附表 .H.v c_/  
applicable                                         适用的 ^yZEpQN_  
applicable laws and regulations                 适用的法规 ] 6B!eB !  
application systems                                  应用系统 C(+BrIS*  
apply consistently                              一贯地执行，一贯地实施 Lj,%pzJ  
appropriate                                       适当的，合适的； T ua @w+  
征用，挪用 :M`BVZ1t  
appropriate authorization                          适当的授权 5E|2S_)G  
appropriateness of audit evidence                    审计证据的适当性 i*>yUav"  
approval                                    批准，核准 y>PbYjuIU  
assertion                                    (会计报表上的)认定；确认 "G(/MT^C  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 1nmWL0  
asset                                                 资产，财产 Inoou'jX  
asset restructuring                             资产重组 yh<aFYdk  
assignment of duties                                 职责的划分 I{bi3y0  
assistant                                     助理，助理人员 PS1~6f"D  
associated company                                 联属公司，联营公司 N`MQHQ1  
association                                        联合，结合；协会，社团 ~`.%n7  
assumption                                       假设，假定 J n/=v\K@  
at a given date                                         在某一特定时日 >fQN"(tf  
attestation                                         鉴证，公证 I78pul8!  
attestation service                             鉴证服务  ?F v(4g  
audit adjustment                                审计调整 X2Mj|_#u  
audit areas                                        审计领域 w:v:znQrW  
audit conclusion                                审计结论 XPKcF I=  
audit effectiveness                             审计效果 x$I>e  
audit efficiency                                  审计效率 $!w%=  
audit engagement letter                      审计业务约定书 B\yid@e  
audit evidence                                          审计证据 (H^o8J   
audit fee                                    审计费 GK+w1%6)  
audit files                                          审计档案 ^u{$$.&  
audit findings                                     审计中发现的事项 IuD<lMeJJ  
audit implementation stage                        审计实施阶段 !v w0Y,F&  
audit mark                                        审计标识 Nx'j+>bz>y  
audit materiality                                 审计重要性 {lJpcS  
audit method                                     审计方法 ;GSj}Nq  
audit objective                                         审计目标，审计目的 LLiX%XOh  
audit of financial statements                      会计报表审计，财务报表审计 ~ .-'pdz%  
audit opinion                                     审计意见 Gx($q;8  
audit period                                      被审计期间，被审计年度 g-36Q~`9v  
audit plan                                          审计计划 oef(i}8O@  
audit planning                                    编制审计计划，制定审计计划，审计计划 s]UeDZ<a  
audit planning stage                                  审计计划阶段 jL&F7itP  
audit procedure                                审计程序 5N0H^  
audit programme                               审计程序表，具体审计计划 M-hnB t  
audit report                                       审计报告 7dZ!GX?\y  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 YR2/`9s\QJ  
audit report with a qualified opinion                 有保留意见的审计报告 S0cO00_ob  
audit report with an adverse opinion                否定意见的审计报告 IT|CfQ [D  
audit report with dual dates                      双重日期审计报告 X,~C&#  
audit reporting stage                                 审计报告阶段 +,,~<Vm  
audit responsibility                                   审计责任 PoZBiw@  
audit results                                      审计结果 "^` AS"z'  
audit risk                                          审计风险 X
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audit sampling                                          审计抽样 cxV3Vrx@A  
audit sampling techniques                         审计抽样方法，审计抽样技术 b._pG(o1  
audit strategies                                  审计策略 /<~IKVz\&  
audit summary                                         审计总结，审计小结 gC.T
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audit team                                         审计小组 zuw6YY8kQ  
audit test                                    审计测试
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audit trail                                          审计轨迹 ifUgj8i_  
audit work                                        审计工作 3;AAC (X  
audit working paper                                 审计工作底稿 ?FyA2q!  
audited financial statement                        审计会计报表，已审计财务报表 #%~wuCn< K  
Auditing Guidelines (the～)                      审计规范指南 '4EJ_Vhztc  
auditing standards                             审计准则 KV Bz=  
audit-oriented working paper                          (审计)业务类工作底稿 90a= 39kI  
authorisation                                     授权 *&s_u)b  
authorisation of transaction                       交易的授权 lOZZ-  
availability                                         可获得性 gueCP+a_  
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balance                                      余额；差额；平衡 oVdmgmT.Y  
balance sheet                                    资产负债表 zKv
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bank                                                 银行 c)?y3LX  
bank account                                    银行账户，银行户头 TD'1L:mv  
bank statement                                 银行对账单 Em;zi.Y+V  
barter transaction                              易货交易，以物换物交易 kq+L63fZ  
basis of audit                                    审计依据 xQ4Q'9  
basis of preparation                                (会计报表的)编制基础 5n<Efi] j  
book of account                               账目，账簿 /KkUCq2A  
borrowing                                         借款，贷款，借债 1QThAFN  
branch                                              分支，分支机构，分店 Ad(j&P  
brought forward                                (账户余额等的)承上年，承上期，承上页 y7JJ[:~~  
budget                                              预算 ^+88z>  
building                                      建筑物；大楼 {.v+ iSM  
business conditions                                  业务情况，经营情况 pnWDsC~)  
business licence                               (企业等的)营业执照 xp ae0vw  
business relation                                业务关系 UWz<~Vy  
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