[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 <A)+|Y"^h6  
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审计词汇英汉对照 |J:$MX~  
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ability to continue as a going concern               持续经营能力 HV ;;  
acceptability                                     可接受性，可接受程度 92!JKZe  
acceptable level of detection risk                     检查风险的可接受水平 }c} ( 5  
acceptance of engagement                       接受委托 UQ 5BH%EPb  
accepting the engagement for the first time              首次接受委托 %PzQ\c  
access to asset                                         对资产的接触 #;d)?  
according to                                     根据，依据，依照 U);OR  
account balance                                账户余额 {T&v2u#S  
account for                                       对……进行会计处理，核算；解释 ue@8voZhS/  
accounting                                        会计，会计学 wuKl-:S;Vs  
accounting advisory serve                        会计咨询服务 HeCcF+  
accounting firm                                 会计师事务所 :v`o6x8  
accounting information                      会计信息，会计资料 WNhbXyp_  
accounting period                             会计期间 fCB:733H  
accounting policies                                   会计政策 JL.5QzA  
accounting professional bodies                 会计职业组织，会计职业团体 Yrpxy.1=F5  
accounting records                                   会计记录 5|{)Z]M%9  
accounting responsibility                           会计责任 ,E&Bn8L~O  
accounting service                             会计服务 NUMi])HkN  
accounting standards                                会计准则 X6xx2v%D  
Accounting Standards for Business Enterprises       企业会计准则 l<TIG3bs  
accounting system                             会计系统 iSlFRv?a  
accounting treatment                                会计处理 9SY(EL  
accuracy                                    准确性，精确性 :y\09)CJK  
additional audit procedures                      追加审计程序 Gfv(w=rr?  
addressee                                         收件人，收信人 <{gi HT  
Administration of State-owned Assets  (the～)     国有资产管理局 BBvZeG $Y  
administrative laws and regulations                 行政法规 kBbl+1{H  
adverse impact                                 不利影响，负面影响 cS}r9gaQ  
adverse opinion                                反对意见 uyFn}y62  
advisory group                                  咨询组，顾问组 Te;gVG*  
agency fee                                        代理费，代理费用 va5FxF*%  
aggregate                                          总计，合计为…… {DT4mG5  
alternation of document and record                 变造文件和记录 MD<-w|#8IV  
alternative audit procedures                      替代审计程序，备选审计程序 J^fm~P>.  
amend                                              修改，修订 +
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amortisation                                      摊销 Z v4<b  
analytical capacity                             分析能力 ;-Ss# &  
analytical procedures                               分析性程序 0qv$:w)g+v  
annual financial statements                        年度会计报表，年度财务报表 NY@"&p'Q  
appendix                                          附录，附表 {rC~P  
applicable                                         适用的 -u|l}}b
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applicable laws and regulations                 适用的法规 %,|zt H/ Q  
application systems                                  应用系统 rs:Q%V ^  
apply consistently                              一贯地执行，一贯地实施 7UKYm Jk.  
appropriate                                       适当的，合适的； kM!V.e[g  
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appropriate authorization                          适当的授权 Zm(dY*z5:J  
appropriateness of audit evidence                    审计证据的适当性 ^uW%v2  
approval                                    批准，核准 ( S oo<.9~  
assertion                                    (会计报表上的)认定；确认 b{RqwV5P  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 6^;^rUlm  
asset                                                 资产，财产 x l0DN{PG  
asset restructuring                             资产重组 ID4~Gn  
assignment of duties                                 职责的划分 }E;F)=E  
assistant                                     助理，助理人员 S$eDnw~$  
associated company                                 联属公司，联营公司 Uki9/QiX>  
association                                        联合，结合；协会，社团 se!mb _!  
assumption                                       假设，假定 Fc8E Y*  
at a given date                                         在某一特定时日 gDCOLDM  
attestation                                         鉴证，公证 pU CK-rL  
attestation service                             鉴证服务 iCTQ]H3  
audit adjustment                                审计调整 . uR M{Bs  
audit areas                                        审计领域 K;U39ofW  
audit conclusion                                审计结论 ?z/Vgk+9|  
audit effectiveness                             审计效果 ( R'+j
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audit efficiency                                  审计效率 .0|
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audit engagement letter                      审计业务约定书 ]` ]g@v  
audit evidence                                          审计证据 SMoz:J*Q(  
audit fee                                    审计费 &[@\f^~  
audit files                                          审计档案 ug*D52?  
audit findings                                     审计中发现的事项 @T& t.|`  
audit implementation stage                        审计实施阶段 \ZD[!w7  
audit mark                                        审计标识 ^7aN2o3{  
audit materiality                                 审计重要性 !gH9ay  
audit method                                     审计方法 +;q.Y?  
audit objective                                         审计目标，审计目的 `.=sTp2rbc  
audit of financial statements                      会计报表审计，财务报表审计 _8><| 3d  
audit opinion                                     审计意见 }"zC >eX&  
audit period                                      被审计期间，被审计年度 |NrrTN?>  
audit plan                                          审计计划 nrpI5t.b  
audit planning                                    编制审计计划，制定审计计划，审计计划 7zDiHac  
audit planning stage                                  审计计划阶段 U,;xZe  
audit procedure                                审计程序 dvjTyX  
audit programme                               审计程序表，具体审计计划 Y ?'tUV  
audit report                                       审计报告 4/*H.Fl  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 [f!O6moR6  
audit report with a qualified opinion                 有保留意见的审计报告 lj2=._@R  
audit report with an adverse opinion                否定意见的审计报告 V5"HwN+`  
audit report with dual dates                      双重日期审计报告 LdTd Q,s<  
audit reporting stage                                 审计报告阶段 a<m-V&4x  
audit responsibility                                   审计责任 4;KWG}~[o  
audit results                                      审计结果 ZPO|<uR  
audit risk                                          审计风险 KJh,,xI>by  
audit sampling                                          审计抽样 v27Ja .tA  
audit sampling techniques                         审计抽样方法，审计抽样技术 DQJG
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audit strategies                                  审计策略 0^~\COa  
audit summary                                         审计总结，审计小结 V U~Dk);Bv  
audit team                                         审计小组 /#S>sOg2xq  
audit test                                    审计测试 2cf' ,cv@8  
audit trail                                          审计轨迹 : reTJQwr  
audit work                                        审计工作 S>Z|)I  
audit working paper                                 审计工作底稿  k0H#:c}  
audited financial statement                        审计会计报表，已审计财务报表 K:5eek  
Auditing Guidelines (the～)                      审计规范指南 'C?NJ~MN  
auditing standards                             审计准则 K`k'}(vj  
audit-oriented working paper                          (审计)业务类工作底稿 @5<CXTdF9c  
authorisation                                     授权 ~kKrDL
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authorisation of transaction                       交易的授权 |(% u}V?  
availability                                         可获得性 Ec]|p6a3  
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balance                                      余额；差额；平衡 )`HA::  
balance sheet                                    资产负债表 V"RpH,  
bank                                                 银行 #^rU x.  
bank account                                    银行账户，银行户头
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bank statement                                 银行对账单 xxa} YIe8  
barter transaction                              易货交易，以物换物交易 YaY8 `M{  
basis of audit                                    审计依据 HDIk9WC^  
basis of preparation                                (会计报表的)编制基础 5bX6#5uP1  
book of account                               账目，账簿 p-$Cs _{Z  
borrowing                                         借款，贷款，借债 H:S,\D?%2x  
branch                                              分支，分支机构，分店 ZR3nK0  
brought forward                                (账户余额等的)承上年，承上期，承上页 >SCGK_Cr2  
budget                                              预算 &ak6zM  
building                                      建筑物；大楼 {3edTu  
business conditions                                  业务情况，经营情况 1BTIJ Gw  
business licence                               (企业等的)营业执照 &35|16z%@  
business relation                                业务关系 !3}deY8;#  
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