[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 Bh;N:{&^Eu  
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审计词汇英汉对照 2E0oLl[  
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ability to continue as a going concern               持续经营能力 0+NGFX\p  
acceptability                                     可接受性，可接受程度  CP
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acceptable level of detection risk                     检查风险的可接受水平  {?Cm  
acceptance of engagement                       接受委托 JZ/T:Hsh4  
accepting the engagement for the first time              首次接受委托 d(C5i8d  
access to asset                                         对资产的接触 RO| }WD)  
according to                                     根据，依据，依照 _Zus4&'  
account balance                                账户余额 x!fgZr{  
account for                                       对……进行会计处理，核算；解释 3*N0oc^m  
accounting                                        会计，会计学 aa}U87]k  
accounting advisory serve                        会计咨询服务 P>'29$1'  
accounting firm                                 会计师事务所 ~YXkAS:  
accounting information                      会计信息，会计资料 ] -%B4lT  
accounting period                             会计期间 [`'K.-?#  
accounting policies                                   会计政策 VyWzb  
accounting professional bodies                 会计职业组织，会计职业团体 V0xO:7G^  
accounting records                                   会计记录 k0,]2R  
accounting responsibility                           会计责任 *hh iIiog+  
accounting service                             会计服务 :A5h<=[  
accounting standards                                会计准则 uG(XbDZZ1W  
Accounting Standards for Business Enterprises       企业会计准则 7=a e^GKo  
accounting system                             会计系统 \lK `  
accounting treatment                                会计处理 0a:@DOzT  
accuracy                                    准确性，精确性 $Y8iT<nP  
additional audit procedures                      追加审计程序 ut.tf \c  
addressee                                         收件人，收信人 c|X}[  
Administration of State-owned Assets  (the～)     国有资产管理局 !e}4>!L,(^  
administrative laws and regulations                 行政法规 Z9j`<VgN  
adverse impact                                 不利影响，负面影响 [= Xb*~  
adverse opinion                                反对意见 L&&AK`Ur3l  
advisory group                                  咨询组，顾问组 D[`~=y(  
agency fee                                        代理费，代理费用 YcW)D  
aggregate                                          总计，合计为…… "p[3^<~uQ  
alternation of document and record                 变造文件和记录 OV`li#H  
alternative audit procedures                      替代审计程序，备选审计程序 T1;>qgp4b  
amend                                              修改，修订 R#!U
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amortisation                                      摊销 WQMoAPfqL  
analytical capacity                             分析能力 Nt
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analytical procedures                               分析性程序 bSa]={}L(  
annual financial statements                        年度会计报表，年度财务报表 o0TB>DX$`  
appendix                                          附录，附表 k=9k4l  
applicable                                         适用的 TjOK8 t  
applicable laws and regulations                 适用的法规 [^gb6W9Y  
application systems                                  应用系统 K;]Dh?  
apply consistently                              一贯地执行，一贯地实施 Zi<(>@z2  
appropriate                                       适当的，合适的； n>xuef  
征用，挪用 *S'?u_Y7  
appropriate authorization                          适当的授权 -`5L;cxwk4  
appropriateness of audit evidence                    审计证据的适当性 Qjmo{'d  
approval                                    批准，核准 I>lblI$ 7  
assertion                                    (会计报表上的)认定；确认 0@&/W-VXg  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 S 9;FD3  
asset                                                 资产，财产 Z9i ~>k  
asset restructuring                             资产重组 kb!W|l"PN  
assignment of duties                                 职责的划分 iYGa4@/uM  
assistant                                     助理，助理人员 dw'P =8d  
associated company                                 联属公司，联营公司 A-u!{F  
association                                        联合，结合；协会，社团 ;A0ZcgF  
assumption                                       假设，假定 BwVq:)P/R  
at a given date                                         在某一特定时日 Ss:'HH4  
attestation                                         鉴证，公证 |}@teN^J*U  
attestation service                             鉴证服务 ~J >Jd
 
audit adjustment                                审计调整 S";}gw?r6  
audit areas                                        审计领域 +pe\9 F  
audit conclusion                                审计结论 o;>qsn8  
audit effectiveness                             审计效果 AR c   
audit efficiency                                  审计效率 ~I]aUN  
audit engagement letter                      审计业务约定书 Nx!7sE*b$1  
audit evidence                                          审计证据 -i]2b  
audit fee                                    审计费 %&eBkN!T  
audit files                                          审计档案 'l3 DP  
audit findings                                     审计中发现的事项 XII' ,&  
audit implementation stage                        审计实施阶段 m?=J;r"Re  
audit mark                                        审计标识 HC"yC;_  
audit materiality                                 审计重要性 h<7@3Ur  
audit method                                     审计方法 [-^xw1:  
audit objective                                         审计目标，审计目的 10_>EY`  
audit of financial statements                      会计报表审计，财务报表审计 RtEx WTc  
audit opinion                                     审计意见 ]+>Kl>@  
audit period                                      被审计期间，被审计年度 L }R-|  
audit plan                                          审计计划 e@PY(#ru  
audit planning                                    编制审计计划，制定审计计划，审计计划 =[0|qGzg  
audit planning stage                                  审计计划阶段 fsWPU]\)  
audit procedure                                审计程序 TXqtE("BDl  
audit programme                               审计程序表，具体审计计划 rpEN\S%7P  
audit report                                       审计报告 lInf,Q7W  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 $&sV.fGu  
audit report with a qualified opinion                 有保留意见的审计报告 ~6{U^3  
audit report with an adverse opinion                否定意见的审计报告 6Q_ZP#oAV  
audit report with dual dates                      双重日期审计报告 )ib$*dmUP  
audit reporting stage                                 审计报告阶段 VdGpreRPC  
audit responsibility                                   审计责任 #V y:6O  
audit results                                      审计结果 PmtXD6p3(  
audit risk                                          审计风险 ?>
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audit sampling                                          审计抽样 Yi <1z:\  
audit sampling techniques                         审计抽样方法，审计抽样技术 Q~`{^fo1  
audit strategies                                  审计策略 "oh;?gQ.  
audit summary                                         审计总结，审计小结 k h6n(B\  
audit team                                         审计小组 V/RV,K1/  
audit test                                    审计测试 SQ<{X/5  
audit trail                                          审计轨迹 Nl^uA  
audit work                                        审计工作 Xm<|m#  
audit working paper                                 审计工作底稿 r-a0XNS*  
audited financial statement                        审计会计报表，已审计财务报表 pk6<wAs*?#  
Auditing Guidelines (the～)                      审计规范指南 BCX2C  
auditing standards                             审计准则 (IIZvCek  
audit-oriented working paper                          (审计)业务类工作底稿 vSo1WS  
authorisation                                     授权
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authorisation of transaction                       交易的授权 Cv;#8Wj}  
availability                                         可获得性 hfg ^z5  
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balance                                      余额；差额；平衡 CtZOIx.;|  
balance sheet                                    资产负债表 w"
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bank                                                 银行 a'O-0]g,  
bank account                                    银行账户，银行户头 X2{Aa T*M  
bank statement                                 银行对账单 >?.jN|  
barter transaction                              易货交易，以物换物交易 R:[#OH.c  
basis of audit                                    审计依据 ndw&F'.r  
basis of preparation                                (会计报表的)编制基础 gL`aLg_  
book of account                               账目，账簿 #VxN [770  
borrowing                                         借款，贷款，借债 MjbgAH-  
branch                                              分支，分支机构，分店 h;R>|2A  
brought forward                                (账户余额等的)承上年，承上期，承上页 ^?|d< J:{  
budget                                              预算 
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building                                      建筑物；大楼 )5u#'5I>  
business conditions                                  业务情况，经营情况 0n\AUgVPF  
business licence                               (企业等的)营业执照 O^_CqT%  
business relation                                业务关系 ULO_?4}B  
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