[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 hp1+9vEN  
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审计词汇英汉对照 hYht8?6}m  
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ability to continue as a going concern               持续经营能力 fDwK5?  
acceptability                                     可接受性，可接受程度 d9&   
acceptable level of detection risk                     检查风险的可接受水平 u4h0s1iI  
acceptance of engagement                       接受委托 #CV]S4/^
 
accepting the engagement for the first time              首次接受委托 O9C&1A|lA  
access to asset                                         对资产的接触 k2@]nW"S  
according to                                     根据，依据，依照 g<N;31:c\  
account balance                                账户余额 #;yxn.</  
account for                                       对……进行会计处理，核算；解释 fX.1=BjXi  
accounting                                        会计，会计学 >
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accounting advisory serve                        会计咨询服务 lSg[
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accounting firm                                 会计师事务所 yQ)&u+r  
accounting information                      会计信息，会计资料 !Ii[`H  
accounting period                             会计期间 `a%MD>R_Lg  
accounting policies                                   会计政策 uzI=.j  
accounting professional bodies                 会计职业组织，会计职业团体 " Lh&s<[  
accounting records                                   会计记录 _6SAU8M,  
accounting responsibility                           会计责任 \_ V*Cs  
accounting service                             会计服务 1<Sg @  
accounting standards                                会计准则 <iA\ZS:  
Accounting Standards for Business Enterprises       企业会计准则 1ysQvz  
accounting system                             会计系统 WfD fj  
accounting treatment                                会计处理 egvb#:zW?  
accuracy                                    准确性，精确性 AhD C5ue=  
additional audit procedures                      追加审计程序 DXo]O}VF  
addressee                                         收件人，收信人 ^)wKS]BQ..  
Administration of State-owned Assets  (the～)     国有资产管理局 ?ac4GA(  
administrative laws and regulations                 行政法规 *a\6X( ~  
adverse impact                                 不利影响，负面影响 |UlG@Mn  
adverse opinion                                反对意见 lYTQg~aPm  
advisory group                                  咨询组，顾问组 64mg:ed&  
agency fee                                        代理费，代理费用 f4 qVUU  
aggregate                                          总计，合计为…… 8
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alternation of document and record                 变造文件和记录 H %c6I  
alternative audit procedures                      替代审计程序，备选审计程序 *E *oWb]H  
amend                                              修改，修订 _1NK9dp:  
amortisation                                      摊销 xbBqR_H_  
analytical capacity                             分析能力 8PzGUn;\  
analytical procedures                               分析性程序 [ /YuI@C,@  
annual financial statements                        年度会计报表，年度财务报表 ^DN:.qQ  
appendix                                          附录，附表 n>?D-)g  
applicable                                         适用的 WR3,woo  
applicable laws and regulations                 适用的法规 ^nK<t?KS  
application systems                                  应用系统 u4_QLf@I  
apply consistently                              一贯地执行，一贯地实施 n m<?oI*\  
appropriate                                       适当的，合适的； B Z=I/L  
征用，挪用 +U1 Ir5Lx  
appropriate authorization                          适当的授权 <n4`#d  
appropriateness of audit evidence                    审计证据的适当性 xZP*%yM  
approval                                    批准，核准 <)p.GAZ  
assertion                                    (会计报表上的)认定；确认 p]%di8&;N  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 4 sax  
asset                                                 资产，财产 h~m,0nGO  
asset restructuring                             资产重组 :{
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assignment of duties                                 职责的划分 o]~\u{o#.  
assistant                                     助理，助理人员 y?&hA!x  
associated company                                 联属公司，联营公司 R!%nzL@e&`  
association                                        联合，结合；协会，社团 ."H;bfcL_  
assumption                                       假设，假定 dYwk
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at a given date                                         在某一特定时日 odSPl{.>d  
attestation                                         鉴证，公证 8f/KNh7#s  
attestation service                             鉴证服务 qx'0(q2Ii(  
audit adjustment                                审计调整 |)+ SG>-  
audit areas                                        审计领域 {Q3OT  
audit conclusion                                审计结论 ejlns ~  
audit effectiveness                             审计效果 aknIrblS\  
audit efficiency                                  审计效率 7IkPi?&{  
audit engagement letter                      审计业务约定书 E`UkL*Q  
audit evidence                                          审计证据 f4h~c  
audit fee                                    审计费 <@<bX  
audit files                                          审计档案 `R$i|,9)  
audit findings                                     审计中发现的事项 u0h%4 f!X  
audit implementation stage                        审计实施阶段 n&njSj/  
audit mark                                        审计标识 )
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audit materiality                                 审计重要性 jZ|M$I3*  
audit method                                     审计方法 A<ds+0  
audit objective                                         审计目标，审计目的 16zReI(  
audit of financial statements                      会计报表审计，财务报表审计 DxV=S0P  
audit opinion                                     审计意见 BS*79heY  
audit period                                      被审计期间，被审计年度 393c |8M  
audit plan                                          审计计划 SvT0%2  
audit planning                                    编制审计计划，制定审计计划，审计计划 tL$,]I$1+  
audit planning stage                                  审计计划阶段 I&{T 4.B:U  
audit procedure                                审计程序 ==OUd6e}  
audit programme                               审计程序表，具体审计计划 68XJ`/d  
audit report                                       审计报告 :$$~$P  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 x ;|HT  
audit report with a qualified opinion                 有保留意见的审计报告 V 9Qt;]mQ  
audit report with an adverse opinion                否定意见的审计报告 !?nO0Ao-$  
audit report with dual dates                      双重日期审计报告 #NW+t|E  
audit reporting stage                                 审计报告阶段 8YFG*HSa  
audit responsibility                                   审计责任
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audit results                                      审计结果 NX&dJ 6a  
audit risk                                          审计风险 P |tyyjO  
audit sampling                                          审计抽样 u%~'+=  
audit sampling techniques                         审计抽样方法，审计抽样技术 Y" H`+UV  
audit strategies                                  审计策略 Q>,&@  
audit summary                                         审计总结，审计小结 w$:\!FImx  
audit team                                         审计小组 `eMZhYo  
audit test                                    审计测试 2iG+Ek-?"  
audit trail                                          审计轨迹 
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audit work                                        审计工作 ~.:{ Ik]  
audit working paper                                 审计工作底稿 cXPpxRXBD  
audited financial statement                        审计会计报表，已审计财务报表 L5bq\  
Auditing Guidelines (the～)                      审计规范指南 lxyT h'  
auditing standards                             审计准则 R iLl\S#  
audit-oriented working paper                          (审计)业务类工作底稿 N1Vj;-  
authorisation                                     授权 M0w Uis:`
 
authorisation of transaction                       交易的授权 '2.ey33V  
availability                                         可获得性 -D~K9u]U_  
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balance                                      余额；差额；平衡 :1A:g^n  
balance sheet                                    资产负债表 g8Ex$,\,  
bank                                                 银行 +MX~1RU+  
bank account                                    银行账户，银行户头 V vrsf6l]  
bank statement                                 银行对账单 ,{PN6B  
barter transaction                              易货交易，以物换物交易 O2Qmz=%  
basis of audit                                    审计依据 #yoc
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basis of preparation                                (会计报表的)编制基础 Cw,a)XB  
book of account                               账目，账簿 _d]{[& p4t  
borrowing                                         借款，贷款，借债 -TF},V~  
branch                                              分支，分支机构，分店
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brought forward                                (账户余额等的)承上年，承上期，承上页 Mt4  
budget                                              预算 46=E- Tq  
building                                      建筑物；大楼 uppa`addK  
business conditions                                  业务情况，经营情况 ]`$6=)_X  
business licence                               (企业等的)营业执照 ^*}D*=>\  
business relation                                业务关系 $5i\D rs  
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