[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 HWbBChDF  
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审计词汇英汉对照 s>J3\PC  
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ability to continue as a going concern               持续经营能力 :|($,3*  
acceptability                                     可接受性，可接受程度 0~i qG  
acceptable level of detection risk                     检查风险的可接受水平 >C^/,/%v  
acceptance of engagement                       接受委托 jaa/k@OG  
accepting the engagement for the first time              首次接受委托 Ys+N,:#R  
access to asset                                         对资产的接触 JJNmpUJ  
according to                                     根据，依据，依照 mS7E_A8  
account balance                                账户余额 uXP- J]>  
account for                                       对……进行会计处理，核算；解释 Xa*?<(^`  
accounting                                        会计，会计学 e@+v9Bs]q  
accounting advisory serve                        会计咨询服务 |$w0+bV*  
accounting firm                                 会计师事务所 ;>/
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accounting information                      会计信息，会计资料 V%o#AfMI_  
accounting period                             会计期间 JOgmF_(>Z  
accounting policies                                   会计政策 JchA=n  
accounting professional bodies                 会计职业组织，会计职业团体 af^@ .$ |  
accounting records                                   会计记录 T:'+6  
accounting responsibility                           会计责任 1J+3a-0  
accounting service                             会计服务 `x< 0A  
accounting standards                                会计准则 y8D 8Y8B  
Accounting Standards for Business Enterprises       企业会计准则 @|]iSD&T #  
accounting system                             会计系统 X%35XC.n  
accounting treatment                                会计处理 q"l>`KCG`  
accuracy                                    准确性，精确性 dc)wu]  
additional audit procedures                      追加审计程序 Ol_/uy1r[  
addressee                                         收件人，收信人 K.r!?cfv  
Administration of State-owned Assets  (the～)     国有资产管理局 |y'b217t  
administrative laws and regulations                 行政法规 O{*GW0}55  
adverse impact                                 不利影响，负面影响 }o{!}g9  
adverse opinion                                反对意见 Ta,u-!/I  
advisory group                                  咨询组，顾问组 ew /KZE  
agency fee                                        代理费，代理费用 Do(PdF6A  
aggregate                                          总计，合计为…… xz="|HD);  
alternation of document and record                 变造文件和记录 LP8o7%sv!  
alternative audit procedures                      替代审计程序，备选审计程序 U0zW9jB  
amend                                              修改，修订 "1\(ZKG8^Q  
amortisation                                      摊销 V9gVn?O0  
analytical capacity                             分析能力 yCZ2^P!a
 
analytical procedures                               分析性程序 *SXSF95  
annual financial statements                        年度会计报表，年度财务报表 ^ Y# @$c  
appendix                                          附录，附表 K"G(?<>~4c  
applicable                                         适用的 @t "~   
applicable laws and regulations                 适用的法规 ?F!W#  
application systems                                  应用系统
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apply consistently                              一贯地执行，一贯地实施 N.k+AQb  
appropriate                                       适当的，合适的； %oMWcgsdJi  
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appropriate authorization                          适当的授权 v5P*<U Ax  
appropriateness of audit evidence                    审计证据的适当性 fWqv3nY^  
approval                                    批准，核准 4$qNcMdz  
assertion                                    (会计报表上的)认定；确认 S/KVN(Z  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 j#4+-  
asset                                                 资产，财产 PV?1g|tYv  
asset restructuring                             资产重组 Hs.6;|0%  
assignment of duties                                 职责的划分  aViJ   
assistant                                     助理，助理人员 _95- -\  
associated company                                 联属公司，联营公司 )Fw @afE~  
association                                        联合，结合；协会，社团 5XhK#X%:
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assumption                                       假设，假定 zK[ 7:<  
at a given date                                         在某一特定时日 @G7w(>_T3  
attestation                                         鉴证，公证 ~r{\WZ.  
attestation service                             鉴证服务 6sO  
audit adjustment                                审计调整 [BJ$|[11  
audit areas                                        审计领域 X!7czt  
audit conclusion                                审计结论 wE-Ji<1HJ  
audit effectiveness                             审计效果 dxk;@Tz  
audit efficiency                                  审计效率 n.=e)*  
audit engagement letter                      审计业务约定书 tCd{G c  
audit evidence                                          审计证据 NKupOJJq  
audit fee                                    审计费 TXZ(mj?  
audit files                                          审计档案 ]Y?{$M G  
audit findings                                     审计中发现的事项 :<'i-Ur8  
audit implementation stage                        审计实施阶段 :|*Gnu  
audit mark                                        审计标识 c,+L +  
audit materiality                                 审计重要性 )Ix-5084  
audit method                                     审计方法 u^j8 XOT  
audit objective                                         审计目标，审计目的 '-$))A
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audit of financial statements                      会计报表审计，财务报表审计 9;>@"e21R  
audit opinion                                     审计意见 x*5 Ch~<k  
audit period                                      被审计期间，被审计年度 BG(R=, 7  
audit plan                                          审计计划 R4z<Xf:!  
audit planning                                    编制审计计划，制定审计计划，审计计划 5bu[}mJ  
audit planning stage                                  审计计划阶段 !$%/ rQ9  
audit procedure                                审计程序 Y&K<{KA\4  
audit programme                               审计程序表，具体审计计划 )nf=eU4|  
audit report                                       审计报告 J3]qg.B%z  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 .(TQ5/ ~  
audit report with a qualified opinion                 有保留意见的审计报告 CVyx lc>  
audit report with an adverse opinion                否定意见的审计报告 =DeHxPv}f  
audit report with dual dates                      双重日期审计报告 uz zWZ9Tv  
audit reporting stage                                 审计报告阶段 0A#9C09  
audit responsibility                                   审计责任 XhHel|!g:  
audit results                                      审计结果 0~PXa(!^K  
audit risk                                          审计风险 B,BOzpb(  
audit sampling                                          审计抽样 !mpMa]G3  
audit sampling techniques                         审计抽样方法，审计抽样技术 4Zv.[V]iOO  
audit strategies                                  审计策略 J};u25:}  
audit summary                                         审计总结，审计小结 doxdRYKL  
audit team                                         审计小组 !0>!tW  
audit test                                    审计测试 F]URf&U  
audit trail                                          审计轨迹 Q
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audit work                                        审计工作 w /Bn2b D  
audit working paper                                 审计工作底稿 ft~|  
audited financial statement                        审计会计报表，已审计财务报表 5WtQwN~  
Auditing Guidelines (the～)                      审计规范指南 +l[Z2
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auditing standards                             审计准则 <wd4^Vr!2  
audit-oriented working paper                          (审计)业务类工作底稿 Z>>gXh<e[  
authorisation                                     授权 t5X G^3X@  
authorisation of transaction                       交易的授权 N+C%Z[gt[  
availability                                         可获得性 @&i#S}%/  
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balance                                      余额；差额；平衡 $ly#zQ
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balance sheet                                    资产负债表 m<,y-bQ*(  
bank                                                 银行 1{\,5U&  
bank account                                    银行账户，银行户头 xy-$v   
bank statement                                 银行对账单 IDiUn!6Q  
barter transaction                              易货交易，以物换物交易 )DklOE
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basis of audit                                    审计依据 d @^o/w8  
basis of preparation                                (会计报表的)编制基础 <manv8*6  
book of account                               账目，账簿 _4XoUE\\  
borrowing                                         借款，贷款，借债 t9$AvE#a!=  
branch                                              分支，分支机构，分店 8vX*SrM  
brought forward                                (账户余额等的)承上年，承上期，承上页 m&8U4uHN  
budget                                              预算 O>b&-U"R  
building                                      建筑物；大楼 0%qctZy  
business conditions                                  业务情况，经营情况 A^= Hu,"
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business licence                               (企业等的)营业执照 W=;(t  
business relation                                业务关系 mhJOR'2  
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