[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 :Uzm  
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审计词汇英汉对照 I(L,8n5  
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ability to continue as a going concern               持续经营能力 .Ni\\  
acceptability                                     可接受性，可接受程度 TCwFPlF|  
acceptable level of detection risk                     检查风险的可接受水平 X8a/ `Y,  
acceptance of engagement                       接受委托 &ZlVWK~v  
accepting the engagement for the first time              首次接受委托 l|JE#  
access to asset                                         对资产的接触 J u!]&
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according to                                     根据，依据，依照 oi&VgnS k  
account balance                                账户余额 VGy<")8D/  
account for                                       对……进行会计处理，核算；解释 *k(XW_>  
accounting                                        会计，会计学 jjB~G^n  
accounting advisory serve                        会计咨询服务 OhQgF  
accounting firm                                 会计师事务所 UJAv`yjG  
accounting information                      会计信息，会计资料 Db}j?ik/  
accounting period                             会计期间 _lJ!R:*  
accounting policies                                   会计政策 sk<3`x+  
accounting professional bodies                 会计职业组织，会计职业团体 Pe_W;q.  
accounting records                                   会计记录 z;,u}u}aI  
accounting responsibility                           会计责任 shy-Gu&  
accounting service                             会计服务 qdJ=lhHM}  
accounting standards                                会计准则 .LnGL]/  
Accounting Standards for Business Enterprises       企业会计准则 B:yGS*.tu  
accounting system                             会计系统 hB]Np1('  
accounting treatment                                会计处理 .GPT!lDc  
accuracy                                    准确性，精确性 Y|F9}hj(  
additional audit procedures                      追加审计程序 5,lEx1{_  
addressee                                         收件人，收信人 $kdB |4C  
Administration of State-owned Assets  (the～)     国有资产管理局 a8e6H30Sm  
administrative laws and regulations                 行政法规 MC&` oX[  
adverse impact                                 不利影响，负面影响 z [}v{  
adverse opinion                                反对意见 5FPM`hLT  
advisory group                                  咨询组，顾问组 F`9xVnK=  
agency fee                                        代理费，代理费用 x*\Y) 9Vgy  
aggregate                                          总计，合计为…… +;(c:@>@,  
alternation of document and record                 变造文件和记录 b;B%q$sntC  
alternative audit procedures                      替代审计程序，备选审计程序 iJI }TVep#  
amend                                              修改，修订 CAig]=2'  
amortisation                                      摊销 Wq D4YGN  
analytical capacity                             分析能力 lwxaMjaL4K  
analytical procedures                               分析性程序 vFzRg
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annual financial statements                        年度会计报表，年度财务报表 j;+b0(53  
appendix                                          附录，附表 @|Cz-J; D  
applicable                                         适用的 8+Lm's=W*  
applicable laws and regulations                 适用的法规 g-4
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application systems                                  应用系统 1Z/(G1  
apply consistently                              一贯地执行，一贯地实施 :(U,x<>  
appropriate                                       适当的，合适的； hE'-is@7  
征用，挪用 *k7+/bU~~  
appropriate authorization                          适当的授权 t9GR69v:?  
appropriateness of audit evidence                    审计证据的适当性 xA2YG|RU=b  
approval                                    批准，核准 HYD'.uj  
assertion                                    (会计报表上的)认定；确认 htO+z7  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 r..iko]T  
asset                                                 资产，财产 *2>&"B09`  
asset restructuring                             资产重组 7JD' )
 
assignment of duties                                 职责的划分 WH#1zv  
assistant                                     助理，助理人员 wy<S;   
associated company                                 联属公司，联营公司 A_"w^E{P  
association                                        联合，结合；协会，社团 Hp|kQJ[LE  
assumption                                       假设，假定 m^!Z_]A![  
at a given date                                         在某一特定时日 :[.vM  
attestation                                         鉴证，公证 0mYXv4 <  
attestation service                             鉴证服务 <6%?OJhp  
audit adjustment                                审计调整 L Tm2G4+]  
audit areas                                        审计领域 59 T8r  
audit conclusion                                审计结论 y;m|  
audit effectiveness                             审计效果 "=HA Y  
audit efficiency                                  审计效率 <VMGTBVQ  
audit engagement letter                      审计业务约定书 1SQ3-WUs  
audit evidence                                          审计证据 1sy[@Q2b  
audit fee                                    审计费 9R!atPz9  
audit files                                          审计档案 k>Is:P  
audit findings                                     审计中发现的事项 //up5R_nx  
audit implementation stage                        审计实施阶段 ch*8 B(:  
audit mark                                        审计标识 ^2:p|:Bz!l  
audit materiality                                 审计重要性 ;>%r9pz
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audit method                                     审计方法 rK8lBy:<  
audit objective                                         审计目标，审计目的 Fk&c=V;SU  
audit of financial statements                      会计报表审计，财务报表审计 \Gef \  
audit opinion                                     审计意见 Ko| d
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audit period                                      被审计期间，被审计年度 np|S y;:  
audit plan                                          审计计划 ]? c B:}  
audit planning                                    编制审计计划，制定审计计划，审计计划 ;}I:\P  
audit planning stage                                  审计计划阶段 '0;l]/i.  
audit procedure                                审计程序 ?.m bK  
audit programme                               审计程序表，具体审计计划 +)AG*  
audit report                                       审计报告 >.Pnkx*  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 &N$<e(K  
audit report with a qualified opinion                 有保留意见的审计报告 lf`{zc r:  
audit report with an adverse opinion                否定意见的审计报告 i]c!~`  
audit report with dual dates                      双重日期审计报告 ~p6 V,Q  
audit reporting stage                                 审计报告阶段 xJpA0_xfG  
audit responsibility                                   审计责任 B6+khuG(  
audit results                                      审计结果 +zqn<<9  
audit risk                                          审计风险 B&M%I:i  
audit sampling                                          审计抽样 mX"oW_EK  
audit sampling techniques                         审计抽样方法，审计抽样技术 ^do9*YejX;  
audit strategies                                  审计策略 ,C\i^>=  
audit summary                                         审计总结，审计小结 8L=HW G!1  
audit team                                         审计小组 .fqN|[>  
audit test                                    审计测试 93>jr<A  
audit trail                                          审计轨迹 o+iiSTJEe  
audit work                                        审计工作 7DogM".}~Q  
audit working paper                                 审计工作底稿 @, j*wnR  
audited financial statement                        审计会计报表，已审计财务报表 LG9+GszX 2  
Auditing Guidelines (the～)                      审计规范指南 oi7@s0@  
auditing standards                             审计准则 fivw~z|[@  
audit-oriented working paper                          (审计)业务类工作底稿 d UE,U=  
authorisation                                     授权 0(}t8lc  
authorisation of transaction                       交易的授权 e-
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availability                                         可获得性 LtF,kAIt7v  
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balance                                      余额；差额；平衡 4&lv6`G `  
balance sheet                                    资产负债表 tPWLg),  
bank                                                 银行 8.1c?S  
bank account                                    银行账户，银行户头 T9|m7  
bank statement                                 银行对账单 ,$L4dF3  
barter transaction                              易货交易，以物换物交易 s*KhF'fN  
basis of audit                                    审计依据 kOrZv,qFG[  
basis of preparation                                (会计报表的)编制基础 wYXQlxdy  
book of account                               账目，账簿 un"Gozmt5  
borrowing                                         借款，贷款，借债 IVnHf_PzF  
branch                                              分支，分支机构，分店 UBU=9a5  
brought forward                                (账户余额等的)承上年，承上期，承上页 w>&aEv/f  
budget                                              预算 mkk6`,ov  
building                                      建筑物；大楼  #4NaL  
business conditions                                  业务情况，经营情况 8P\G
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business licence                               (企业等的)营业执照 m]0;"jeL  
business relation                                业务关系 VR8-&N  
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