[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 (>!]A6^L~  
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审计词汇英汉对照 Rye~w6  
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ability to continue as a going concern               持续经营能力 6b#:H~ <  
acceptability                                     可接受性，可接受程度 [9db=$v8$  
acceptable level of detection risk                     检查风险的可接受水平 8%vh6$s6/  
acceptance of engagement                       接受委托 hJC p0F9O  
accepting the engagement for the first time              首次接受委托 w(vE2Y ?  
access to asset                                         对资产的接触 d'lr:=GQ  
according to                                     根据，依据，依照 RpmBP[  
account balance                                账户余额 S|RpA'n  
account for                                       对……进行会计处理，核算；解释 A}t&-  
accounting                                        会计，会计学 0gwm gc/#  
accounting advisory serve                        会计咨询服务 g~ppPAH  
accounting firm                                 会计师事务所 z^a6%N  
accounting information                      会计信息，会计资料 pr[B$X.V  
accounting period                             会计期间 `Q1WVd29  
accounting policies                                   会计政策 yKe*<\  
accounting professional bodies                 会计职业组织，会计职业团体 cKi^C  
accounting records                                   会计记录 ,E/Y@sajn+  
accounting responsibility                           会计责任 @^y?Bh9jQ  
accounting service                             会计服务 9QX
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accounting standards                                会计准则 y'0dl "Dy\  
Accounting Standards for Business Enterprises       企业会计准则 7T|J[WO  
accounting system                             会计系统 0]h8)EW  
accounting treatment                                会计处理 E.H,1 {  
accuracy                                    准确性，精确性 1a=9z'8V  
additional audit procedures                      追加审计程序 \CJx=[3(  
addressee                                         收件人，收信人 Tjeo*n^  
Administration of State-owned Assets  (the～)     国有资产管理局 [U3D`V$xD  
administrative laws and regulations                 行政法规 c`$`0}  
adverse impact                                 不利影响，负面影响 #2lvfR|  
adverse opinion                                反对意见 D_ Bx>G9  
advisory group                                  咨询组，顾问组 Jm);|#y  
agency fee                                        代理费，代理费用 w ~L\Ebg  
aggregate                                          总计，合计为……
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alternation of document and record                 变造文件和记录 ulPrb>i  
alternative audit procedures                      替代审计程序，备选审计程序 Kl46CZs#8  
amend                                              修改，修订 8~[C'+r  
amortisation                                      摊销 "z#?OV5  
analytical capacity                             分析能力 SILvqm  
analytical procedures                               分析性程序 VM2@{V/=~  
annual financial statements                        年度会计报表，年度财务报表 #<tWYE  
appendix                                          附录，附表 f,`}hFD  
applicable                                         适用的 xvx\H'  
applicable laws and regulations                 适用的法规 fw:^Lyn9$  
application systems                                  应用系统 a7v[l04  
apply consistently                              一贯地执行，一贯地实施 z:i X]df  
appropriate                                       适当的，合适的； XoxR5arj  
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appropriate authorization                          适当的授权 [K)1!KK,L  
appropriateness of audit evidence                    审计证据的适当性 B0oY]r6  
approval                                    批准，核准 1{Alj27  
assertion                                    (会计报表上的)认定；确认 +U_-Lq )  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 @)2V"FE4i  
asset                                                 资产，财产 vN%j-'D\A4  
asset restructuring                             资产重组 ,~j$rs`Z  
assignment of duties                                 职责的划分 X%9xuc  
assistant                                     助理，助理人员 N> }K+M>  
associated company                                 联属公司，联营公司 q5\LdI2  
association                                        联合，结合；协会，社团 B[0,\>  
assumption                                       假设，假定 ,m?UFRi  
at a given date                                         在某一特定时日 &zh+:TRm  
attestation                                         鉴证，公证 = C'e1=]  
attestation service                             鉴证服务 tzW<&^  
audit adjustment                                审计调整 " ;R3260  
audit areas                                        审计领域 SAll9W 4  
audit conclusion                                审计结论 %oCjZ"ke  
audit effectiveness                             审计效果 :UhFou_D4l  
audit efficiency                                  审计效率 :{xN33@6\X  
audit engagement letter                      审计业务约定书 ;\*Od?1  
audit evidence                                          审计证据 6:EH5IO  
audit fee                                    审计费 a]wcA  
audit files                                          审计档案 |phWK
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audit findings                                     审计中发现的事项 UQf>5g  
audit implementation stage                        审计实施阶段 }AsF\W+5  
audit mark                                        审计标识 B]KLn?zt5  
audit materiality                                 审计重要性 ^n45N&91 6  
audit method                                     审计方法 i{FC1tVeL_  
audit objective                                         审计目标，审计目的 1uge>o&  
audit of financial statements                      会计报表审计，财务报表审计 ='bmjXu  
audit opinion                                     审计意见 5G]#yb74  
audit period                                      被审计期间，被审计年度 {O&liU4  
audit plan                                          审计计划 e>zk3\D!  
audit planning                                    编制审计计划，制定审计计划，审计计划 zHs  
audit planning stage                                  审计计划阶段 33KPo0g7  
audit procedure                                审计程序 =ci5&B?  
audit programme                               审计程序表，具体审计计划 "0  PN  
audit report                                       审计报告 "xc*A&Sg  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 HToN+z%w3H  
audit report with a qualified opinion                 有保留意见的审计报告 F",abp!  
audit report with an adverse opinion                否定意见的审计报告 &?g!}Ky \  
audit report with dual dates                      双重日期审计报告 :XQ   
audit reporting stage                                 审计报告阶段 >scS wT  
audit responsibility                                   审计责任 pnA]@FW  
audit results                                      审计结果 yzNX2u1  
audit risk                                          审计风险 7n95>as  
audit sampling                                          审计抽样 S,tVOxs^  
audit sampling techniques                         审计抽样方法，审计抽样技术 
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audit strategies                                  审计策略 \HQb#f,
  
audit summary                                         审计总结，审计小结 *,[=}v1  
audit team                                         审计小组 zT-"kK  
audit test                                    审计测试 UlN|Oy,  
audit trail                                          审计轨迹 v|RaB  
audit work                                        审计工作 K9M.+d4  
audit working paper                                 审计工作底稿 Q|<?$.FN"8  
audited financial statement                        审计会计报表，已审计财务报表 ~\}EROb<  
Auditing Guidelines (the～)                      审计规范指南 ,M h/3DPgE  
auditing standards                             审计准则 <$ZT]p T  
audit-oriented working paper                          (审计)业务类工作底稿 DPxu3,Y  
authorisation                                     授权 e(\S,@VN2  
authorisation of transaction                       交易的授权 |ShRxE3@'  
availability                                         可获得性  dVt@D&  
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balance                                      余额；差额；平衡 q vVZ
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balance sheet                                    资产负债表 R:R@sU  
bank                                                 银行 !>@V#I  
bank account                                    银行账户，银行户头 %=<NqINM[  
bank statement                                 银行对账单 q4ko }jn  
barter transaction                              易货交易，以物换物交易 wX
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basis of audit                                    审计依据 kZ[yv  
basis of preparation                                (会计报表的)编制基础 U(]5U^  
book of account                               账目，账簿 !cq|g  
borrowing                                         借款，贷款，借债 # +]! u%n  
branch                                              分支，分支机构，分店 nW%=k!''  
brought forward                                (账户余额等的)承上年，承上期，承上页 %1 ^jd\  
budget                                              预算 +\oHQ=s>}\  
building                                      建筑物；大楼 x,c68Q)g  
business conditions                                  业务情况，经营情况 X$&Sw3c  
business licence                               (企业等的)营业执照 RTY4%6 ]O  
business relation                                业务关系 <T/L.>p4  
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