[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 WE_'u+!B  
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审计词汇英汉对照 GukwN]*OY  
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ability to continue as a going concern               持续经营能力 qoZAZ&|HI  
acceptability                                     可接受性，可接受程度 p]Qe5@NT  
acceptable level of detection risk                     检查风险的可接受水平 I$)9T^Ra  
acceptance of engagement                       接受委托 i.
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accepting the engagement for the first time              首次接受委托 :0 Y.${h  
access to asset                                         对资产的接触 &hi
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according to                                     根据，依据，依照 /X#OX8gb]  
account balance                                账户余额 z&um9rXR  
account for                                       对……进行会计处理，核算；解释 jv1p'qs4  
accounting                                        会计，会计学 &9.3-E47*  
accounting advisory serve                        会计咨询服务 O8rd*+  
accounting firm                                 会计师事务所 {l_D+B;  
accounting information                      会计信息，会计资料 <S;YNHLC  
accounting period                             会计期间 9)j"|5H  
accounting policies                                   会计政策 ~)X;z"y%b  
accounting professional bodies                 会计职业组织，会计职业团体 %?qzP'  
accounting records                                   会计记录 W=|'&UU Ul  
accounting responsibility                           会计责任 99]s/KD2yb  
accounting service                             会计服务 #.Ly  
accounting standards                                会计准则 9c1q:>|  
Accounting Standards for Business Enterprises       企业会计准则 (4`Tf*5hHa  
accounting system                             会计系统 R iV]SgV9  
accounting treatment                                会计处理 >SYOtzg%  
accuracy                                    准确性，精确性 ,.gJ8p(0x  
additional audit procedures                      追加审计程序 ^r]-v++  
addressee                                         收件人，收信人 !}1l8Y  
Administration of State-owned Assets  (the～)     国有资产管理局 P/]8+_K  
administrative laws and regulations                 行政法规 FgPmQ  
adverse impact                                 不利影响，负面影响 gB,Q4acjj  
adverse opinion                                反对意见 9+5F(pd(  
advisory group                                  咨询组，顾问组 ,p\*cHB9  
agency fee                                        代理费，代理费用 tEibxE  
aggregate                                          总计，合计为…… o(t`XE['<  
alternation of document and record                 变造文件和记录 A O5a  
alternative audit procedures                      替代审计程序，备选审计程序 wjOqCF "  
amend                                              修改，修订 X\<a|/{V A  
amortisation                                      摊销 ~wGjr7Wt  
analytical capacity                             分析能力 gK dNgU  
analytical procedures                               分析性程序 Gt!Hm(  
annual financial statements                        年度会计报表，年度财务报表 mcQ\"9;pY  
appendix                                          附录，附表 S%7bM~J@  
applicable                                         适用的 v yP_qG  
applicable laws and regulations                 适用的法规 8@T0]vH&  
application systems                                  应用系统 *1>Tc,mb  
apply consistently                              一贯地执行，一贯地实施 R9+f^o`W  
appropriate                                       适当的，合适的； O&">%aU1I  
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appropriate authorization                          适当的授权
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appropriateness of audit evidence                    审计证据的适当性 xelh!AtE  
approval                                    批准，核准 *S Z]xrs  
assertion                                    (会计报表上的)认定；确认 ~H]d9C  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 y>RqA*J  
asset                                                 资产，财产 %U1HvmyK  
asset restructuring                             资产重组 ^4saB+qm  
assignment of duties                                 职责的划分 =)]RD%Oq  
assistant                                     助理，助理人员 icK U)  
associated company                                 联属公司，联营公司 2Paw*"U  
association                                        联合，结合；协会，社团 1fF\k#BE-%  
assumption                                       假设，假定 vha@YP C=  
at a given date                                         在某一特定时日 H"2,Q T  
attestation                                         鉴证，公证 '_g*I  
attestation service                             鉴证服务 `]Vn[^?D  
audit adjustment                                审计调整 Uf$IH!5;Z  
audit areas                                        审计领域 E 6!V0D  
audit conclusion                                审计结论 z]O>`50Q  
audit effectiveness                             审计效果 7G_lGV_  
audit efficiency                                  审计效率 D,uT#P  
audit engagement letter                      审计业务约定书 $>%zNq-F  
audit evidence                                          审计证据 hDEZq>&  
audit fee                                    审计费 TR{dNO!q  
audit files                                          审计档案 jqoU;u`  
audit findings                                     审计中发现的事项 HsK52<  
audit implementation stage                        审计实施阶段 bHHR^*B  
audit mark                                        审计标识 'FN3r  
audit materiality                                 审计重要性 ^}GR!990  
audit method                                     审计方法 T9'5V@  
audit objective                                         审计目标，审计目的 HMR!XF&JjC  
audit of financial statements                      会计报表审计，财务报表审计 I]ol[ X0S  
audit opinion                                     审计意见 j7HOh
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audit period                                      被审计期间，被审计年度 K V'-^\  
audit plan                                          审计计划 89A04HX  
audit planning                                    编制审计计划，制定审计计划，审计计划 Ob-k`@_|  
audit planning stage                                  审计计划阶段 wtGb3D"am  
audit procedure                                审计程序 @{8805Dp  
audit programme                               审计程序表，具体审计计划 0+S'i82=M  
audit report                                       审计报告 rX&?Xi1JeV  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 /p@0Q[E  
audit report with a qualified opinion                 有保留意见的审计报告 u\UI6/   
audit report with an adverse opinion                否定意见的审计报告 v8A{q  
audit report with dual dates                      双重日期审计报告 #Cz:l|\ i  
audit reporting stage                                 审计报告阶段 0 f"M-x  
audit responsibility                                   审计责任 ve= nh]N  
audit results                                      审计结果 /s`xPxvt  
audit risk                                          审计风险 5cl%>U  
audit sampling                                          审计抽样 ]^l-k@  
audit sampling techniques                         审计抽样方法，审计抽样技术 c1_?Z  
audit strategies                                  审计策略 wijY]$  
audit summary                                         审计总结，审计小结 )i>T\B  
audit team                                         审计小组 rB5+~ K@  
audit test                                    审计测试 E}=F   
audit trail                                          审计轨迹 o/\z4Ri)$  
audit work                                        审计工作 ^KFwO=I@PV  
audit working paper                                 审计工作底稿 gJBk&SDgtP  
audited financial statement                        审计会计报表，已审计财务报表 ,[Z;"wE  
Auditing Guidelines (the～)                      审计规范指南 2VS#=i(B^  
auditing standards                             审计准则 HLM"dmI   
audit-oriented working paper                          (审计)业务类工作底稿 y]f| U-f:~  
authorisation                                     授权 Ad`jV_z  
authorisation of transaction                       交易的授权 h'
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availability                                         可获得性 90)rOD1B  
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balance                                      余额；差额；平衡 93#wU})  
balance sheet                                    资产负债表 %bUpVyi!(  
bank                                                 银行 n 6| \  
bank account                                    银行账户，银行户头 vweD{\b  
bank statement                                 银行对账单 *CXVA&?  
barter transaction                              易货交易，以物换物交易 (tP^F)}e5  
basis of audit                                    审计依据 uM~j  
basis of preparation                                (会计报表的)编制基础 cj/FqU"  
book of account                               账目，账簿 b; 4;WtBO  
borrowing                                         借款，贷款，借债 bD PT1A`F  
branch                                              分支，分支机构，分店 l,3[hx  
brought forward                                (账户余额等的)承上年，承上期，承上页 uw@|Y{(K r  
budget                                              预算 mCx6$jz  
building                                      建筑物；大楼 tI(co5 W  
business conditions                                  业务情况，经营情况 1{S" axSL  
business licence                               (企业等的)营业执照 ;q$O^r~  
business relation                                业务关系 Q}jl1dIq  
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