[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 ]U+LJOb  
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审计词汇英汉对照 ,KH#NY]  
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ability to continue as a going concern               持续经营能力 &$+
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acceptability                                     可接受性，可接受程度 .xCZ1|+gG  
acceptable level of detection risk                     检查风险的可接受水平 9X6h  
acceptance of engagement                       接受委托 G/E+L-N#`
 
accepting the engagement for the first time              首次接受委托 /|}EL%a  
access to asset                                         对资产的接触 2DA]i5  
according to                                     根据，依据，依照 A`%k:@  
account balance                                账户余额 w7L{_aom  
account for                                       对……进行会计处理，核算；解释 \ #F  
accounting                                        会计，会计学 HZE#Ab*L  
accounting advisory serve                        会计咨询服务 : $1?i)  
accounting firm                                 会计师事务所 b`Zx!^  
accounting information                      会计信息，会计资料 #\{l"-  
accounting period                             会计期间 %uDi#x.  
accounting policies                                   会计政策 >>r(/81S  
accounting professional bodies                 会计职业组织，会计职业团体 h'llK6_)  
accounting records                                   会计记录 ^dWa;m]l  
accounting responsibility                           会计责任 ~ah~cwmpS  
accounting service                             会计服务 .vf'YNQ%  
accounting standards                                会计准则 K-)] 1BG  
Accounting Standards for Business Enterprises       企业会计准则 xK[ou'  
accounting system                             会计系统 K8|r&`X0  
accounting treatment                                会计处理 ELoDd&d8  
accuracy                                    准确性，精确性 z_$%-6  
additional audit procedures                      追加审计程序 BKCiIfkZ  
addressee                                         收件人，收信人 b#%hY{$j  
Administration of State-owned Assets  (the～)     国有资产管理局 mthA4sz  
administrative laws and regulations                 行政法规 g{)dP!}  
adverse impact                                 不利影响，负面影响 :LQYo'@yB  
adverse opinion                                反对意见 QT5TE: D  
advisory group                                  咨询组，顾问组 gx/,)> E.  
agency fee                                        代理费，代理费用 U+jOTq8M  
aggregate                                          总计，合计为…… &&8x%Pml  
alternation of document and record                 变造文件和记录 { 'eC`04E  
alternative audit procedures                      替代审计程序，备选审计程序 1s&zMWC  
amend                                              修改，修订 t.y2ff<[U  
amortisation                                      摊销 *8 A  
analytical capacity                             分析能力 yPBZc h%-  
analytical procedures                               分析性程序 "S]0  
annual financial statements                        年度会计报表，年度财务报表 `g?Negt\v  
appendix                                          附录，附表 M] %?>G  
applicable                                         适用的 _yx>TE2e  
applicable laws and regulations                 适用的法规 (S5R!lpO  
application systems                                  应用系统 }"H,h)T  
apply consistently                              一贯地执行，一贯地实施 qBQ?HLK-  
appropriate                                       适当的，合适的； 3pROf#M  
征用，挪用 ;4\2.*s  
appropriate authorization                          适当的授权 Xu'&ynID  
appropriateness of audit evidence                    审计证据的适当性 Y5Bo|*b  
approval                                    批准，核准 H2 {+)  
assertion                                    (会计报表上的)认定；确认 ,8uqdk-D  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 ^Z+?h&%%  
asset                                                 资产，财产 +)om^e@.  
asset restructuring                             资产重组 2,oKVm+  
assignment of duties                                 职责的划分 :S83vE81WK  
assistant                                     助理，助理人员 Ta0|+IYk<  
associated company                                 联属公司，联营公司 ,-LwtePJ0  
association                                        联合，结合；协会，社团 +o{R _  
assumption                                       假设，假定 #Vt%@* i  
at a given date                                         在某一特定时日 O63<AY@  
attestation                                         鉴证，公证 |s(FLF-  
attestation service                             鉴证服务 ZQsJL\x[UK  
audit adjustment                                审计调整 ^/>(6>S^M  
audit areas                                        审计领域 i#/Jr=  
audit conclusion                                审计结论 \)904W5R  
audit effectiveness                             审计效果 Sv#XIMw{,  
audit efficiency                                  审计效率 SM#]H-3  
audit engagement letter                      审计业务约定书 n)-$e4u2  
audit evidence                                          审计证据 oulVg];  
audit fee                                    审计费 rU:
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audit files                                          审计档案 uBKgcpvTs  
audit findings                                     审计中发现的事项 D/xbF`  
audit implementation stage                        审计实施阶段 10~k2{ Z  
audit mark                                        审计标识 ? (Oy\  
audit materiality                                 审计重要性 %N6A+5H  
audit method                                     审计方法 J1|\Q:-7p  
audit objective                                         审计目标，审计目的 (Z q/  
audit of financial statements                      会计报表审计，财务报表审计 @})|Z}~  
audit opinion                                     审计意见 H5B:;g@  
audit period                                      被审计期间，被审计年度 <?6|.\&  
audit plan                                          审计计划 wu!59pL  
audit planning                                    编制审计计划，制定审计计划，审计计划 sqwGsO$#  
audit planning stage                                  审计计划阶段 N,AQsloL7  
audit procedure                                审计程序 4r#= *  
audit programme                               审计程序表，具体审计计划 [T d4K.c  
audit report                                       审计报告 #4%]o%.  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 iRbT/cc{  
audit report with a qualified opinion                 有保留意见的审计报告 .t-4o<7 3  
audit report with an adverse opinion                否定意见的审计报告 WRbj01v  
audit report with dual dates                      双重日期审计报告 ItVWO:x&v  
audit reporting stage                                 审计报告阶段 ]=I@1B;_m  
audit responsibility                                   审计责任 #e1>H1eU  
audit results                                      审计结果 faX#**r  
audit risk                                          审计风险 z"L/G  
audit sampling                                          审计抽样 O2E/jj  
audit sampling techniques                         审计抽样方法，审计抽样技术 m+R[#GE8#  
audit strategies                                  审计策略 jl$ece5v  
audit summary                                         审计总结，审计小结 RD
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audit team                                         审计小组 ~s*)f.l  
audit test                                    审计测试 NjScc%@y  
audit trail                                          审计轨迹 M61xPq8y5  
audit work                                        审计工作 Xm}/0g&7  
audit working paper                                 审计工作底稿 ;>yxNGV`  
audited financial statement                        审计会计报表，已审计财务报表 gIa+5\qYY  
Auditing Guidelines (the～)                      审计规范指南 cWaSn7p!X  
auditing standards                             审计准则 YMcD|Kbp  
audit-oriented working paper                          (审计)业务类工作底稿 g"DG]/ev  
authorisation                                     授权 n8 i] z  
authorisation of transaction                       交易的授权 W?
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availability                                         可获得性 gMmaK0uhS  
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balance                                      余额；差额；平衡 cWsNr'MS*  
balance sheet                                    资产负债表 k8[n+^  
bank                                                 银行 oXh#a8  
bank account                                    银行账户，银行户头 2!m/  
bank statement                                 银行对账单 zuad~%D<I  
barter transaction                              易货交易，以物换物交易 NZLxHD]mp  
basis of audit                                    审计依据 9igiZmM  
basis of preparation                                (会计报表的)编制基础 /{aj}M0kN  
book of account                               账目，账簿 b9J_1Gl]  
borrowing                                         借款，贷款，借债 )._;~z!  
branch                                              分支，分支机构，分店 z6=Z\P+  
brought forward                                (账户余额等的)承上年，承上期，承上页 RuA*YV  
budget                                              预算 @ $ ;q;  
building                                      建筑物；大楼 QUc= &5 %  
business conditions                                  业务情况，经营情况 Lv;^My  
business licence                               (企业等的)营业执照 /wEhVR`=  
business relation                                业务关系 v5#jZ$<F  
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