[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 N@0scfO6<  
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审计词汇英汉对照 Ngnjr7Q={T  
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ability to continue as a going concern               持续经营能力 HCK4h DKo}  
acceptability                                     可接受性，可接受程度 Kjw\SQ)2~  
acceptable level of detection risk                     检查风险的可接受水平 hhhO+D1(  
acceptance of engagement                       接受委托 >.\E'e5^C  
accepting the engagement for the first time              首次接受委托 */E{s?  
access to asset                                         对资产的接触 =YIQ _,{u  
according to                                     根据，依据，依照 55p=veq \  
account balance                                账户余额 sKO ;p  
account for                                       对……进行会计处理，核算；解释 0aWb s$FyU  
accounting                                        会计，会计学 :6V8  
accounting advisory serve                        会计咨询服务 sXu+F2O  
accounting firm                                 会计师事务所 W$S.?[
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accounting information                      会计信息，会计资料 ` l"~"x^Rr  
accounting period                             会计期间 z?,5v`,t2  
accounting policies                                   会计政策 Dzr5qP?#  
accounting professional bodies                 会计职业组织，会计职业团体 }}_l@5  
accounting records                                   会计记录 q?&&:.H"?5  
accounting responsibility                           会计责任 SZvsJ)  
accounting service                             会计服务 q=6Y2Q  
accounting standards                                会计准则 zhE7+``g  
Accounting Standards for Business Enterprises       企业会计准则 Vk-_H)*r  
accounting system                             会计系统 )3sb2 #  
accounting treatment                                会计处理 Kq$1lPI  
accuracy                                    准确性，精确性 *gVv74;;  
additional audit procedures                      追加审计程序 PAkW[;GSDh  
addressee                                         收件人，收信人 t/|^N t@XT  
Administration of State-owned Assets  (the～)     国有资产管理局 }q9f,mz  
administrative laws and regulations                 行政法规 4NV1v&"  
adverse impact                                 不利影响，负面影响 sa*-B  
adverse opinion                                反对意见 mz1g8M`@[D  
advisory group                                  咨询组，顾问组 ~55>uw<  
agency fee                                        代理费，代理费用 &&O=v]6,V  
aggregate                                          总计，合计为…… UB}mI0/w  
alternation of document and record                 变造文件和记录 qv6]YPP  
alternative audit procedures                      替代审计程序，备选审计程序 / yCV-L2J  
amend                                              修改，修订 v
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amortisation                                      摊销 odDt.gQXU  
analytical capacity                             分析能力 X6RM2  
analytical procedures                               分析性程序 B|v fkX2f  
annual financial statements                        年度会计报表，年度财务报表 7(H/|2;-d8  
appendix                                          附录，附表 u2QJDLMJv  
applicable                                         适用的 r DuG["  
applicable laws and regulations                 适用的法规 z61 o6mb  
application systems                                  应用系统 LKa_ofY  
apply consistently                              一贯地执行，一贯地实施 ^-ZqS  
appropriate                                       适当的，合适的； /hQ!dU.+  
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appropriate authorization                          适当的授权 G1rgp>m  
appropriateness of audit evidence                    审计证据的适当性 fJuJ#MX{:  
approval                                    批准，核准 _wBPn6gg`  
assertion                                    (会计报表上的)认定；确认 \B)<<[ $  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 UWI5/R  
asset                                                 资产，财产 M:x(_Lu  
asset restructuring                             资产重组 JS9q'd
  
assignment of duties                                 职责的划分 +\4=G@P.J  
assistant                                     助理，助理人员 c{ ~*\&  
associated company                                 联属公司，联营公司 bGZy0.  
association                                        联合，结合；协会，社团 r_G`#Z_5F  
assumption                                       假设，假定  eW/Hn  
at a given date                                         在某一特定时日 bTj,5,8i  
attestation                                         鉴证，公证 TUG3#PSnm*  
attestation service                             鉴证服务 Z_%>yqDC  
audit adjustment                                审计调整 2s ngi@\  
audit areas                                        审计领域 Ch3##-  
audit conclusion                                审计结论 ZD3S|1zSQ  
audit effectiveness                             审计效果 ;\h'A(  
audit efficiency                                  审计效率 945psG@|  
audit engagement letter                      审计业务约定书 Ap/WgVw;  
audit evidence                                          审计证据 #ed]zI9O  
audit fee                                    审计费 &PbH!]yd  
audit files                                          审计档案 2bqwnRT}  
audit findings                                     审计中发现的事项 Ae1},2py  
audit implementation stage                        审计实施阶段 ,~v1NK*  
audit mark                                        审计标识 >|<6s],v  
audit materiality                                 审计重要性 <T['J]k%  
audit method                                     审计方法 ]^!# 0(  
audit objective                                         审计目标，审计目的 I/'>Bn+  
audit of financial statements                      会计报表审计，财务报表审计 AK[c!mzx  
audit opinion                                     审计意见 \C#Vh7z"2&  
audit period                                      被审计期间，被审计年度 /Mv'fich(  
audit plan                                          审计计划 F)C8LH  
audit planning                                    编制审计计划，制定审计计划，审计计划 CXa$QSu>  
audit planning stage                                  审计计划阶段 '?\Hm'8  
audit procedure                                审计程序 :M Md@  
audit programme                               审计程序表，具体审计计划 K|iNEhuc  
audit report                                       审计报告 PqfH}d0l  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 ^VA)vLj@  
audit report with a qualified opinion                 有保留意见的审计报告 Ab2VF;z :  
audit report with an adverse opinion                否定意见的审计报告 *fE5Z;!}  
audit report with dual dates                      双重日期审计报告 epQ7@9,Q  
audit reporting stage                                 审计报告阶段 K.z@Vx.  
audit responsibility                                   审计责任 Mf?4 `LM  
audit results                                      审计结果 Q,>AT$|  
audit risk                                          审计风险 sviGS&J9h  
audit sampling                                          审计抽样 _$r+*nGDz  
audit sampling techniques                         审计抽样方法，审计抽样技术 #VLTx!5o  
audit strategies                                  审计策略 !$j'F?2>  
audit summary                                         审计总结，审计小结 MD%86m{Sg=  
audit team                                         审计小组 <3i!{"}  
audit test                                    审计测试 JWLQ9UX  
audit trail                                          审计轨迹 5z0S
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audit work                                        审计工作 wEdXaOEB5  
audit working paper                                 审计工作底稿 [K^RC;}nV^  
audited financial statement                        审计会计报表，已审计财务报表 C3|M\[*fp  
Auditing Guidelines (the～)                      审计规范指南 wuPx6hC
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auditing standards                             审计准则 Ax&+UxQ0|  
audit-oriented working paper                          (审计)业务类工作底稿 zzM 'uo  
authorisation                                     授权 %.]qkG
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authorisation of transaction                       交易的授权 905 /4z'  
availability                                         可获得性 `Do-!G+W  
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balance                                      余额；差额；平衡 S^3I"B  
balance sheet                                    资产负债表 zH.7!jeE  
bank                                                 银行 O`*}N1No[  
bank account                                    银行账户，银行户头 JD.WH|sZ5  
bank statement                                 银行对账单 .Ir
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barter transaction                              易货交易，以物换物交易 w9vqFtj  
basis of audit                                    审计依据 $cjidBi`):  
basis of preparation                                (会计报表的)编制基础 @X|CubJ  
book of account                               账目，账簿 y:xZ(RgfF  
borrowing                                         借款，贷款，借债 -e30!A  
branch                                              分支，分支机构，分店 jfk`%CEk=  
brought forward                                (账户余额等的)承上年，承上期，承上页 n<?:!f`  
budget                                              预算 nT:ZSJWM  
building                                      建筑物；大楼 yKi* 8N"e<  
business conditions                                  业务情况，经营情况 A%pcP zG;  
business licence                               (企业等的)营业执照 60Y&)UR  
business relation                                业务关系 66v6do7  
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