[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 4|PNsHXt
 
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审计词汇英汉对照 lL6bIjf  
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ability to continue as a going concern               持续经营能力 ?z "fp$  
acceptability                                     可接受性，可接受程度 Sw<V/t  
acceptable level of detection risk                     检查风险的可接受水平 !%pY)69g v  
acceptance of engagement                       接受委托 X^pxu6nm-  
accepting the engagement for the first time              首次接受委托 X[F<sxw  
access to asset                                         对资产的接触 Uwd^%x*  
according to                                     根据，依据，依照 M@
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account balance                                账户余额 .'+*>y!  
account for                                       对……进行会计处理，核算；解释 )@%wj;>a  
accounting                                        会计，会计学 F.nJXZnJ  
accounting advisory serve                        会计咨询服务 ve#*qz Y  
accounting firm                                 会计师事务所 oN0p$/La  
accounting information                      会计信息，会计资料 Ib$*w)4:  
accounting period                             会计期间 v&.`^O3W  
accounting policies                                   会计政策 1Tn0$+$.4  
accounting professional bodies                 会计职业组织，会计职业团体 H*SEzVb  
accounting records                                   会计记录 8UAbTqB-  
accounting responsibility                           会计责任 %&D,|Yl6  
accounting service                             会计服务 N{lj"C]L  
accounting standards                                会计准则 <4
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Accounting Standards for Business Enterprises       企业会计准则 b? h
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accounting system                             会计系统 ?zypF 5a  
accounting treatment                                会计处理 NS^(5g  
accuracy                                    准确性，精确性 uU&,KEH  
additional audit procedures                      追加审计程序 &3jq'@6  
addressee                                         收件人，收信人 x2 s%qZ#  
Administration of State-owned Assets  (the～)     国有资产管理局 V
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administrative laws and regulations                 行政法规 37#|
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adverse impact                                 不利影响，负面影响 7N@4c   
adverse opinion                                反对意见 dMcC SwYh  
advisory group                                  咨询组，顾问组 sn|q EH  
agency fee                                        代理费，代理费用 3 #fOrNU2  
aggregate                                          总计，合计为…… 6##}zfl  
alternation of document and record                 变造文件和记录 I=N;F6  
alternative audit procedures                      替代审计程序，备选审计程序 Xx N=vL&m  
amend                                              修改，修订 $~#N1 
 
amortisation                                      摊销 M7$ h  
analytical capacity                             分析能力 uVO*@Kj+  
analytical procedures                               分析性程序 !OM P]  
annual financial statements                        年度会计报表，年度财务报表 lnXb]t
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appendix                                          附录，附表 ul{u^ j  
applicable                                         适用的 $
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applicable laws and regulations                 适用的法规
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application systems                                  应用系统 mLa0BIP  
apply consistently                              一贯地执行，一贯地实施 DXbzl +R  
appropriate                                       适当的，合适的； 5&
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征用，挪用 o6H\JCne  
appropriate authorization                          适当的授权 bzz{ p1e  
appropriateness of audit evidence                    审计证据的适当性 mw^Di  
approval                                    批准，核准 (6jr}kP  
assertion                                    (会计报表上的)认定；确认 RV
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assessed level of control risk                           对控制风险的评估，控制风险的评估水平 2u0dn?9\  
asset                                                 资产，财产 `(SWE+m1g  
asset restructuring                             资产重组 Gi<ik~  
assignment of duties                                 职责的划分 1QfOD-lv  
assistant                                     助理，助理人员 ?J;*  
associated company                                 联属公司，联营公司 (<u3<40[YN  
association                                        联合，结合；协会，社团 Ihe/P {t]J  
assumption                                       假设，假定 z8#c!h<@;  
at a given date                                         在某一特定时日 Bld%d:i  
attestation                                         鉴证，公证 R~jV  
attestation service                             鉴证服务 \ 2Jr(?U  
audit adjustment                                审计调整 lX)RG*FlTC  
audit areas                                        审计领域 EYwDv4H,g  
audit conclusion                                审计结论 \ \j98(i  
audit effectiveness                             审计效果 9fWr{fx  
audit efficiency                                  审计效率 B{ i5UhxD  
audit engagement letter                      审计业务约定书 Z;/"-.i  
audit evidence                                          审计证据 S-FoyID\H  
audit fee                                    审计费 W#pA W  
audit files                                          审计档案  eRlJ  
audit findings                                     审计中发现的事项 $EHnlaG8r  
audit implementation stage                        审计实施阶段 NNWbbU3wjh  
audit mark                                        审计标识 8}Pd- .se  
audit materiality                                 审计重要性 >E;&SX  
audit method                                     审计方法 s+"[S%  
audit objective                                         审计目标，审计目的 !fFmQ\|)4S  
audit of financial statements                      会计报表审计，财务报表审计 +6vm4(3?  
audit opinion                                     审计意见 @IaK:  
audit period                                      被审计期间，被审计年度 {.W$<y (j7  
audit plan                                          审计计划 x6,kG  
audit planning                                    编制审计计划，制定审计计划，审计计划 # ;,b4O7@  
audit planning stage                                  审计计划阶段 (t.pM P4  
audit procedure                                审计程序 T=8>0D^v5  
audit programme                               审计程序表，具体审计计划 m6qmZ2<  
audit report                                       审计报告 5t$ZEp-  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 .x__X3P>\  
audit report with a qualified opinion                 有保留意见的审计报告 >$gWeFu  
audit report with an adverse opinion                否定意见的审计报告 t7VXW{3  
audit report with dual dates                      双重日期审计报告 8G?{S.%.  
audit reporting stage                                 审计报告阶段 *+p9u 1B5  
audit responsibility                                   审计责任 .Gq)@{o>  
audit results                                      审计结果 :#!m(s`  
audit risk                                          审计风险 ~lx5RTkp  
audit sampling                                          审计抽样 {5+t\~q$  
audit sampling techniques                         审计抽样方法，审计抽样技术 xg~ Baun  
audit strategies                                  审计策略 _7SOl.5ZE  
audit summary                                         审计总结，审计小结 "FC;k >m  
audit team                                         审计小组 =bUVGjr%96  
audit test                                    审计测试 2?LZW1
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audit trail                                          审计轨迹 xACAtJ'gc  
audit work                                        审计工作 'C6K\E  
audit working paper                                 审计工作底稿 V Iof4?i  
audited financial statement                        审计会计报表，已审计财务报表 CtbmX)vE  
Auditing Guidelines (the～)                      审计规范指南 >6XGF(G   
auditing standards                             审计准则 XVi?-/2  
audit-oriented working paper                          (审计)业务类工作底稿 V@jR8zv|_  
authorisation                                     授权 89F^I"Im(  
authorisation of transaction                       交易的授权 &6/# O  
availability                                         可获得性 [guJd";  
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balance                                      余额；差额；平衡 qyMR
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balance sheet                                    资产负债表 |H&2[B"
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bank                                                 银行 H*_:IfI!  
bank account                                    银行账户，银行户头 wK@k}d  
bank statement                                 银行对账单 XW6>;:4k  
barter transaction                              易货交易，以物换物交易 4/S% eZB  
basis of audit                                    审计依据 clQN@1] M  
basis of preparation                                (会计报表的)编制基础 3_(fisvx  
book of account                               账目，账簿 tP2hU[7Z  
borrowing                                         借款，贷款，借债 l -~HY*  
branch                                              分支，分支机构，分店 u\zRWX  
brought forward                                (账户余额等的)承上年，承上期，承上页 |+//pGx  
budget                                              预算 Oy$*ZG)  
building                                      建筑物；大楼 kUAjQ>  
business conditions                                  业务情况，经营情况 SP9_s7LL  
business licence                               (企业等的)营业执照 ^JF6L`Tp  
business relation                                业务关系 oB8u[!  
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