[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 7k6rhf7H  
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ability to continue as a going concern               持续经营能力 qC\$>QU}  
acceptability                                     可接受性，可接受程度 e
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acceptable level of detection risk                     检查风险的可接受水平 \f66ipZK*  
acceptance of engagement                       接受委托 6\o.wq  
accepting the engagement for the first time              首次接受委托 flLmZ1"  
access to asset                                         对资产的接触 q/OraPAB  
according to                                     根据，依据，依照 xC;$/u%'  
account balance                                账户余额 F$ h/k^  
account for                                       对……进行会计处理，核算；解释 R&xD|w8UjM  
accounting                                        会计，会计学 &\p:VF.  
accounting advisory serve                        会计咨询服务 g"Ii'JZ?  
accounting firm                                 会计师事务所 =D[h0U  
accounting information                      会计信息，会计资料 oub4/0tN,~  
accounting period                             会计期间 &tRnI$D   
accounting policies                                   会计政策 u|:VQzPd-  
accounting professional bodies                 会计职业组织，会计职业团体 G,"$Erx  
accounting records                                   会计记录 qw , >~  
accounting responsibility                           会计责任 -x_iqrB  
accounting service                             会计服务 8 dZH&G@;  
accounting standards                                会计准则 '6 WDs]\  
Accounting Standards for Business Enterprises       企业会计准则 WG}QLcP  
accounting system                             会计系统 s+CXKb +  
accounting treatment                                会计处理 nVM`&azD  
accuracy                                    准确性，精确性 qJ!oH&/cD  
additional audit procedures                      追加审计程序 [&`>&u@MK  
addressee                                         收件人，收信人 blPC"3}3Vd  
Administration of State-owned Assets  (the～)     国有资产管理局 & {/u>,  
administrative laws and regulations                 行政法规 Fh/C{cX9g  
adverse impact                                 不利影响，负面影响 9E#(iP  
adverse opinion                                反对意见 +es6c')  
advisory group                                  咨询组，顾问组 hBqu,A  
agency fee                                        代理费，代理费用 P<(mH=K  
aggregate                                          总计，合计为…… z"vgwOP su  
alternation of document and record                 变造文件和记录 O0l;
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alternative audit procedures                      替代审计程序，备选审计程序 c]&VUWQ  
amend                                              修改，修订 *Xnq1_K}  
amortisation                                      摊销 KW
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analytical capacity                             分析能力 h ,n!x:zy@  
analytical procedures                               分析性程序 1e+?O7/  
annual financial statements                        年度会计报表，年度财务报表 VA%i_P,  
appendix                                          附录，附表 7U7 i2 4  
applicable                                         适用的 ;C<A}  
applicable laws and regulations                 适用的法规 `j$d(+Gv  
application systems                                  应用系统 v%- V|L  
apply consistently                              一贯地执行，一贯地实施 _L72Ae(_  
appropriate                                       适当的，合适的； wz#n$W3mGf  
征用，挪用 U,S286  
appropriate authorization                          适当的授权 ?C{N0?[P-  
appropriateness of audit evidence                    审计证据的适当性 # 0(\s@r.  
approval                                    批准，核准 TExlGAHo+O  
assertion                                    (会计报表上的)认定；确认 T{M:)}V  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 J)-> 7h=  
asset                                                 资产，财产 y_&XF>k91  
asset restructuring                             资产重组 qQ'@yTVN  
assignment of duties                                 职责的划分 *S4P'JSY  
assistant                                     助理，助理人员 iT"Itz-^#  
associated company                                 联属公司，联营公司 .gJKr  
association                                        联合，结合；协会，社团 jg8P4s  
assumption                                       假设，假定 hH/O2  
at a given date                                         在某一特定时日 g <o;\\  
attestation                                         鉴证，公证 co80M;4  
attestation service                             鉴证服务 ~
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audit adjustment                                审计调整 H%N+Vr3O,  
audit areas                                        审计领域 v], DBw9  
audit conclusion                                审计结论 WXU6J?tIm  
audit effectiveness                             审计效果 TbVL71c  
audit efficiency                                  审计效率 pH[lj8S  
audit engagement letter                      审计业务约定书 xn8B|axB  
audit evidence                                          审计证据 8|GpfW3p2  
audit fee                                    审计费 Qg!*=<b  
audit files                                          审计档案 3(&F.&C$$  
audit findings                                     审计中发现的事项 O;BPd:<  
audit implementation stage                        审计实施阶段 $O8V!R*  
audit mark                                        审计标识 |Z
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audit materiality                                 审计重要性 %#a%Luq  
audit method                                     审计方法 j.}V~Sp*  
audit objective                                         审计目标，审计目的 n #I}!x>2  
audit of financial statements                      会计报表审计，财务报表审计 f:5/y^M&  
audit opinion                                     审计意见 u_8 22Z  
audit period                                      被审计期间，被审计年度 AHY)#|/)  
audit plan                                          审计计划 %ko 8P  
audit planning                                    编制审计计划，制定审计计划，审计计划 8v 1%H8  
audit planning stage                                  审计计划阶段 ;%alZ  
audit procedure                                审计程序 3+5\xRq  
audit programme                               审计程序表，具体审计计划 J*X.0&Toc  
audit report                                       审计报告 E(_I3mftm  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 zEfD{I  
audit report with a qualified opinion                 有保留意见的审计报告 4>C=:w  
audit report with an adverse opinion                否定意见的审计报告 .G~5F- 8'  
audit report with dual dates                      双重日期审计报告 RgA4@J#  
audit reporting stage                                 审计报告阶段 RsfTUb)<  
audit responsibility                                   审计责任 F$p*G][  
audit results                                      审计结果 d}cJ5!d  
audit risk                                          审计风险 K0=E4>z,`q  
audit sampling                                          审计抽样 P.Z<b:V!  
audit sampling techniques                         审计抽样方法，审计抽样技术 R6mJFE*6T9  
audit strategies                                  审计策略 Yj/nzTVJ[  
audit summary                                         审计总结，审计小结 B^~Bv!tHWr  
audit team                                         审计小组 'OW"*b  
audit test                                    审计测试 pY>-N  
audit trail                                          审计轨迹 )ZyuF(C&  
audit work                                        审计工作 gD+t'qg$  
audit working paper                                 审计工作底稿 c$:=d4t5$  
audited financial statement                        审计会计报表，已审计财务报表 (G %gVk]  
Auditing Guidelines (the～)                      审计规范指南 KqUSTR1e[  
auditing standards                             审计准则 i=H>D  
audit-oriented working paper                          (审计)业务类工作底稿 gs8@b5 RSb  
authorisation                                     授权 SH$cn,3F8  
authorisation of transaction                       交易的授权 A<CXdt+t  
availability                                         可获得性 cBR8HkP~  
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balance                                      余额；差额；平衡 ~2DV{dyj  
balance sheet                                    资产负债表 MGKeD+=5  
bank                                                 银行 ~'QeN%qadP  
bank account                                    银行账户，银行户头 fy>And*  
bank statement                                 银行对账单 't?7.#,6O  
barter transaction                              易货交易，以物换物交易 G$|;~'E  
basis of audit                                    审计依据 ,3--ERf  
basis of preparation                                (会计报表的)编制基础 t:sq*d  
book of account                               账目，账簿 ~TFYlV  
borrowing                                         借款，贷款，借债 ?&<o_/`-H5  
branch                                              分支，分支机构，分店 I&fh  
brought forward                                (账户余额等的)承上年，承上期，承上页 `CE
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budget                                              预算 <CKmMZ{  
building                                      建筑物；大楼 U;
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business conditions                                  业务情况，经营情况 P:, x?T?J^  
business licence                               (企业等的)营业执照 ^N2M/B|0  
business relation                                业务关系 ]v\egfW,W  
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