[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 [tg^GOf '  
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审计词汇英汉对照 Qc[3Fq,f  
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ability to continue as a going concern               持续经营能力 M[z)6.  
acceptability                                     可接受性，可接受程度 mo1oyQg8  
acceptable level of detection risk                     检查风险的可接受水平 <H
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acceptance of engagement                       接受委托 3SSm5{197  
accepting the engagement for the first time              首次接受委托 y!5$/`AF  
access to asset                                         对资产的接触 R(-<BtM!-  
according to                                     根据，依据，依照 e5.h ?  
account balance                                账户余额 .`7cBsXH  
account for                                       对……进行会计处理，核算；解释 {8R"O{  
accounting                                        会计，会计学 ? tfT8$
  
accounting advisory serve                        会计咨询服务 "+zCS|   
accounting firm                                 会计师事务所 n39t}`WIl  
accounting information                      会计信息，会计资料 l tkI}h,e  
accounting period                             会计期间 =C
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accounting policies                                   会计政策 s;1]tD  
accounting professional bodies                 会计职业组织，会计职业团体 p-%|P]&  
accounting records                                   会计记录 nuoPg3Nl  
accounting responsibility                           会计责任 PlYm&  
accounting service                             会计服务 Dw7vv]+ S  
accounting standards                                会计准则 bWZbG{Y.  
Accounting Standards for Business Enterprises       企业会计准则 }<z_Q_b+e  
accounting system                             会计系统 U:MPgtwe  
accounting treatment                                会计处理 /XudV2P-CA  
accuracy                                    准确性，精确性 Iyd?|f"  
additional audit procedures                      追加审计程序 '+ xu#R
  
addressee                                         收件人，收信人 RUr=fEH  
Administration of State-owned Assets  (the～)     国有资产管理局 k<RZKwQc  
administrative laws and regulations                 行政法规 j F-v%?  
adverse impact                                 不利影响，负面影响 }|B=h  
adverse opinion                                反对意见 7~ztwL  
advisory group                                  咨询组，顾问组 Z_gC&7+  
agency fee                                        代理费，代理费用 k|BHnj  
aggregate                                          总计，合计为…… 1
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alternation of document and record                 变造文件和记录 N)S!7%ne  
alternative audit procedures                      替代审计程序，备选审计程序 p#SY /KIw  
amend                                              修改，修订 @$"L:1_  
amortisation                                      摊销 4d_s%n?C  
analytical capacity                             分析能力 ?0_7?yTR/  
analytical procedures                               分析性程序 3x~{QG5Gn  
annual financial statements                        年度会计报表，年度财务报表 *_ +7ni  
appendix                                          附录，附表 )RYG%  
applicable                                         适用的 +,v-=~5  
applicable laws and regulations                 适用的法规 ^E6d`2w-  
application systems                                  应用系统 .)|a2d ~F  
apply consistently                              一贯地执行，一贯地实施 z4@k$ L8  
appropriate                                       适当的，合适的； SEl#FWR  
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appropriate authorization                          适当的授权 "xAWG$b  
appropriateness of audit evidence                    审计证据的适当性 Xnuzr"4u  
approval                                    批准，核准 PY3ps2^K.  
assertion                                    (会计报表上的)认定；确认 CC;! <km  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 B/Gd(S`@q  
asset                                                 资产，财产 yAL1O94  
asset restructuring                             资产重组 W>M~Sk$v  
assignment of duties                                 职责的划分 e4I^!5)N  
assistant                                     助理，助理人员 8h<ehNX ^I  
associated company                                 联属公司，联营公司 OzT#1T1'c  
association                                        联合，结合；协会，社团 i)Lp7m z  
assumption                                       假设，假定 AM} brO  
at a given date                                         在某一特定时日 1Uf*^WW4  
attestation                                         鉴证，公证 dbS +  
attestation service                             鉴证服务 *?yJkJ"  
audit adjustment                                审计调整 s7r9,8$  
audit areas                                        审计领域 $KjTa#[RX7  
audit conclusion                                审计结论 ^MD;"A<  
audit effectiveness                             审计效果 n:U>Fj>q  
audit efficiency                                  审计效率 7ou46v|m5  
audit engagement letter                      审计业务约定书 hNXBVIL<&  
audit evidence                                          审计证据 h{lDxOH*  
audit fee                                    审计费 7@a 0$coP  
audit files                                          审计档案 a;$P:C{gj?  
audit findings                                     审计中发现的事项 5FC4@Ms`  
audit implementation stage                        审计实施阶段 Fv?=Z-wk  
audit mark                                        审计标识 (#q<\`  
audit materiality                                 审计重要性 HNa]H;-+5  
audit method                                     审计方法 bg?"I
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audit objective                                         审计目标，审计目的 xx*2?i  
audit of financial statements                      会计报表审计，财务报表审计 5&CDHc7Oj  
audit opinion                                     审计意见 :L0/V~D  
audit period                                      被审计期间，被审计年度 kllQca|$4  
audit plan                                          审计计划  .Qt4&B  
audit planning                                    编制审计计划，制定审计计划，审计计划 nzX@:7g  
audit planning stage                                  审计计划阶段 ?IX!+>.H  
audit procedure                                审计程序 ZX b}91rzt  
audit programme                               审计程序表，具体审计计划 iy\KzoB  
audit report                                       审计报告 *jzLFuWIG  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 7.<^j[?  
audit report with a qualified opinion                 有保留意见的审计报告 *.f2VQ~H  
audit report with an adverse opinion                否定意见的审计报告 5;)*T6Y  
audit report with dual dates                      双重日期审计报告 0;~yZ?6_F  
audit reporting stage                                 审计报告阶段 +TN9ujL6@  
audit responsibility                                   审计责任 %u p}p/?  
audit results                                      审计结果 DE{h
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audit risk                                          审计风险 0MIUI<;j  
audit sampling                                          审计抽样 %-;bu|  
audit sampling techniques                         审计抽样方法，审计抽样技术 i(2y:U3[@  
audit strategies                                  审计策略 ,D80/2U^  
audit summary                                         审计总结，审计小结 Mo|wME#M  
audit team                                         审计小组 vxN0,l  
audit test                                    审计测试 lm'Zy"~::  
audit trail                                          审计轨迹 ED![^=  
audit work                                        审计工作 Jd 3@cLCe-  
audit working paper                                 审计工作底稿 ;n#%G^!H  
audited financial statement                        审计会计报表，已审计财务报表 Z&!!]"I  
Auditing Guidelines (the～)                      审计规范指南 =G-N` 39  
auditing standards                             审计准则 e[X
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audit-oriented working paper                          (审计)业务类工作底稿 U;xF#e  
authorisation                                     授权 s[3fqdLP&  
authorisation of transaction                       交易的授权 !UV5zmS  
availability                                         可获得性 `?s.\Dh  
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balance                                      余额；差额；平衡 UWG+#,1J.\  
balance sheet                                    资产负债表 00vBpsZj2;  
bank                                                 银行 Y'"N"$n'_  
bank account                                    银行账户，银行户头 {^q)^<#JT  
bank statement                                 银行对账单 h:qHR] 8dZ  
barter transaction                              易货交易，以物换物交易 Q]JX`HgPaU  
basis of audit                                    审计依据 v%{0 Tyk  
basis of preparation                                (会计报表的)编制基础 )JgC$ <  
book of account                               账目，账簿  yOHXY&  
borrowing                                         借款，贷款，借债 {_ V0  
branch                                              分支，分支机构，分店 8KjRCm,I  
brought forward                                (账户余额等的)承上年，承上期，承上页 eS!C3xC;J]  
budget                                              预算 fu\s`W6f&  
building                                      建筑物；大楼 l\q} |o  
business conditions                                  业务情况，经营情况 Yx?aC!5M  
business licence                               (企业等的)营业执照 XYbyOM VI  
business relation                                业务关系 5vZ#b\;#V  
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