[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 iP@FXJJ  
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审计词汇英汉对照 @pH6FXVGzt  
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ability to continue as a going concern               持续经营能力 *.KVrS<B1  
acceptability                                     可接受性，可接受程度 X|D-[|P  
acceptable level of detection risk                     检查风险的可接受水平 [Jj@A(Cz  
acceptance of engagement                       接受委托 R_>.O?U4  
accepting the engagement for the first time              首次接受委托 x-W~&`UU  
access to asset                                         对资产的接触 /^v!B`A@  
according to                                     根据，依据，依照 k~3\0man  
account balance                                账户余额 i7cUp3  
account for                                       对……进行会计处理，核算；解释 78 ]Kv^l^_  
accounting                                        会计，会计学 ,In%r`{i  
accounting advisory serve                        会计咨询服务 ,k*%=
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accounting firm                                 会计师事务所 E"  >`  
accounting information                      会计信息，会计资料 kR:kn:  
accounting period                             会计期间 8@LUL)"  
accounting policies                                   会计政策 8nL9#b  
accounting professional bodies                 会计职业组织，会计职业团体 wmIe x  
accounting records                                   会计记录 587;2  
accounting responsibility                           会计责任 `&'{R<cL  
accounting service                             会计服务 Ab>Kfr#  
accounting standards                                会计准则 Zu~w:uNmU  
Accounting Standards for Business Enterprises       企业会计准则 [zXC\)&!  
accounting system                             会计系统 
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accounting treatment                                会计处理 A{M7   
accuracy                                    准确性，精确性 "K$c9Z 8
 
additional audit procedures                      追加审计程序 ew~? &=  
addressee                                         收件人，收信人 T>
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Administration of State-owned Assets  (the～)     国有资产管理局 Q1ayd$W@<  
administrative laws and regulations                 行政法规
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adverse impact                                 不利影响，负面影响 WRwx[[e6z  
adverse opinion                                反对意见 LI&E.(:  
advisory group                                  咨询组，顾问组 vLBuE  
agency fee                                        代理费，代理费用 d{t@+}0.u  
aggregate                                          总计，合计为…… `&h-+  
alternation of document and record                 变造文件和记录 i$`o,m#  
alternative audit procedures                      替代审计程序，备选审计程序 mBb
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amend                                              修改，修订 JtsXMZz  
amortisation                                      摊销 5j$&Zgx51  
analytical capacity                             分析能力 |yz o|%]3  
analytical procedures                               分析性程序 %NJ0Y(:9(  
annual financial statements                        年度会计报表，年度财务报表 D_[NzCv<-  
appendix                                          附录，附表 ]
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applicable                                         适用的 V5i}^%QSs  
applicable laws and regulations                 适用的法规 { Ie~MW  
application systems                                  应用系统 z^jmf_  
apply consistently                              一贯地执行，一贯地实施 cruBJZr*  
appropriate                                       适当的，合适的； j@^zK!mO  
征用，挪用 g5"I{ol5T~  
appropriate authorization                          适当的授权 I8% -ii  
appropriateness of audit evidence                    审计证据的适当性 mpCu,l+lo  
approval                                    批准，核准
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assertion                                    (会计报表上的)认定；确认 =S\^j"  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 < W`gfpzO  
asset                                                 资产，财产 _`O",Ff  
asset restructuring                             资产重组 ao=e{R)  
assignment of duties                                 职责的划分 );_/0:  
assistant                                     助理，助理人员 >~]|o  
associated company                                 联属公司，联营公司 9<toDg _  
association                                        联合，结合；协会，社团 %3"3V1  
assumption                                       假设，假定 K*2s-,b *  
at a given date                                         在某一特定时日 e`H>}O/ai  
attestation                                         鉴证，公证 7SH3k=x  
attestation service                             鉴证服务 i$$h6P#  
audit adjustment                                审计调整 d>W#c8X>  
audit areas                                        审计领域 .-![ ra  
audit conclusion                                审计结论 l4.ql1BX@y  
audit effectiveness                             审计效果 MRK=\qjD  
audit efficiency                                  审计效率 _b>{:H&\  
audit engagement letter                      审计业务约定书 mMOgx   
audit evidence                                          审计证据 doe3V-if  
audit fee                                    审计费 y}|E)  
audit files                                          审计档案 H~>8q~o]  
audit findings                                     审计中发现的事项 Q&^\YgkCf  
audit implementation stage                        审计实施阶段 y c 8h}`  
audit mark                                        审计标识 D.x8=|;  
audit materiality                                 审计重要性 }Ya! [tX  
audit method                                     审计方法 ;)P=WS:=  
audit objective                                         审计目标，审计目的 ~%f$}{  
audit of financial statements                      会计报表审计，财务报表审计 V d]7v  
audit opinion                                     审计意见 Cx.##n0  
audit period                                      被审计期间，被审计年度 O/d]2<V  
audit plan                                          审计计划 r )_*MPY  
audit planning                                    编制审计计划，制定审计计划，审计计划 zpeCT3Q5O  
audit planning stage                                  审计计划阶段 Em5,Zr_   
audit procedure                                审计程序 ]+B.=mO_  
audit programme                               审计程序表，具体审计计划 rX>b R/  
audit report                                       审计报告 a)Pr&9I  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 g#7Q-n3^  
audit report with a qualified opinion                 有保留意见的审计报告 tLq]#9kL  
audit report with an adverse opinion                否定意见的审计报告 `<|<1,  
audit report with dual dates                      双重日期审计报告 -p>1:M <  
audit reporting stage                                 审计报告阶段 <o*b6m%  
audit responsibility                                   审计责任 niW"o-}  
audit results                                      审计结果 <hTHY
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audit risk                                          审计风险 - _6`0  
audit sampling                                          审计抽样 IA[:-2_  
audit sampling techniques                         审计抽样方法，审计抽样技术 k_zn>aR$F  
audit strategies                                  审计策略 Z2H bAI8  
audit summary                                         审计总结，审计小结 U?5lqq  
audit team                                         审计小组 y;<suGl
 
audit test                                    审计测试 p4UEhT  
audit trail                                          审计轨迹 ~UNha/nt  
audit work                                        审计工作 5;^1Ab0  
audit working paper                                 审计工作底稿 Di4GaKa/  
audited financial statement                        审计会计报表，已审计财务报表 n00J21  
Auditing Guidelines (the～)                      审计规范指南
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auditing standards                             审计准则 H{S+^'5Y.  
audit-oriented working paper                          (审计)业务类工作底稿 v-q-CI?B#  
authorisation                                     授权 3/yt   
authorisation of transaction                       交易的授权 N mxh zjJ  
availability                                         可获得性 4dLnX3 v  
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balance                                      余额；差额；平衡 y@1QVt04  
balance sheet                                    资产负债表 X#ud5h  
bank                                                 银行 HuU$x;~  
bank account                                    银行账户，银行户头 ~1twGG_;  
bank statement                                 银行对账单 HpfZgkC+  
barter transaction                              易货交易，以物换物交易 #=33TvprR2  
basis of audit                                    审计依据 >P\eHR,{-  
basis of preparation                                (会计报表的)编制基础 !J X7y%J  
book of account                               账目，账簿 V@b7$z  
borrowing                                         借款，贷款，借债 |O oczYf  
branch                                              分支，分支机构，分店 x|dP-E41\  
brought forward                                (账户余额等的)承上年，承上期，承上页 Vw
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budget                                              预算 nLG) >L  
building                                      建筑物；大楼 ^H
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business conditions                                  业务情况，经营情况 Nq8 3 6HL  
business licence                               (企业等的)营业执照 vR2);ywX  
business relation                                业务关系 <*dcl2xS  
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