[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 ^7>~y (  
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审计词汇英汉对照 ncadVheKt  
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ability to continue as a going concern               持续经营能力 G[ns^  
acceptability                                     可接受性，可接受程度 7./WS
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acceptable level of detection risk                     检查风险的可接受水平 :mDOqlXW/  
acceptance of engagement                       接受委托 WYRC_U7  
accepting the engagement for the first time              首次接受委托 ?IQDk|<%  
access to asset                                         对资产的接触 kK4+K74B  
according to                                     根据，依据，依照 !W,LG$=/  
account balance                                账户余额 jQ7;-9/~N  
account for                                       对……进行会计处理，核算；解释 %VB
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accounting                                        会计，会计学 IHCxM|/k(M  
accounting advisory serve                        会计咨询服务 j*gZvbO;'L  
accounting firm                                 会计师事务所 5h Sd,#:  
accounting information                      会计信息，会计资料 a{e 2*V  
accounting period                             会计期间 28M^F~0  
accounting policies                                   会计政策 \ H>Psv{  
accounting professional bodies                 会计职业组织，会计职业团体 dm"x?[2:  
accounting records                                   会计记录 :''Swi<H  
accounting responsibility                           会计责任 Pbbi*&i  
accounting service                             会计服务 z|],s]F>G  
accounting standards                                会计准则 UxB3/!<5g3  
Accounting Standards for Business Enterprises       企业会计准则 2s,cyCw&  
accounting system                             会计系统 POc<XLZB  
accounting treatment                                会计处理 #X``^  
accuracy                                    准确性，精确性 IDpLf*vSG  
additional audit procedures                      追加审计程序 S['%>  
addressee                                         收件人，收信人 <]z4;~/&  
Administration of State-owned Assets  (the～)     国有资产管理局 Y5ei:r|^  
administrative laws and regulations                 行政法规 }+S
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adverse impact                                 不利影响，负面影响 -#;ZZ\fdj  
adverse opinion                                反对意见 _IEbRVpb  
advisory group                                  咨询组，顾问组 ? Qd`Vlp7  
agency fee                                        代理费，代理费用 9 4bDJy1  
aggregate                                          总计，合计为…… dg*xo9Xi`  
alternation of document and record                 变造文件和记录 h5@7@w%
 
alternative audit procedures                      替代审计程序，备选审计程序 v; ewMiK@E  
amend                                              修改，修订 nfZe "|d  
amortisation                                      摊销 dtV*CX.D.7  
analytical capacity                             分析能力 G3!O@j!7w$  
analytical procedures                               分析性程序 =Gj~:|;$  
annual financial statements                        年度会计报表，年度财务报表 pHoxw|'Y  
appendix                                          附录，附表 &xUCXj2-z  
applicable                                         适用的 !]7b31$M_  
applicable laws and regulations                 适用的法规 s!D?%  
application systems                                  应用系统 dj9i*#F  
apply consistently                              一贯地执行，一贯地实施 FmF[S&gFRs  
appropriate                                       适当的，合适的； OhaoLmA}6  
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appropriate authorization                          适当的授权 GHLFn~z@XJ  
appropriateness of audit evidence                    审计证据的适当性 AK'3N1l`  
approval                                    批准，核准 v`'Iew }  
assertion                                    (会计报表上的)认定；确认 |'o<w ]hc  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 iM9k!u FE  
asset                                                 资产，财产 :qR8 e
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asset restructuring                             资产重组 ettBque  
assignment of duties                                 职责的划分 <o|k'Y(-  
assistant                                     助理，助理人员 6 3PV R"  
associated company                                 联属公司，联营公司 J^DyhCs  
association                                        联合，结合；协会，社团 <WmjjD  
assumption                                       假设，假定 9T$%^H9  
at a given date                                         在某一特定时日 >D##94PZ  
attestation                                         鉴证，公证 d6m&nj  
attestation service                             鉴证服务 3AP=  
audit adjustment                                审计调整 WHjJR  
audit areas                                        审计领域 hWn-[w/l_  
audit conclusion                                审计结论 Z3Ww@&bU  
audit effectiveness                             审计效果 d'Dd66  
audit efficiency                                  审计效率 ^I6Vz?0Jl  
audit engagement letter                      审计业务约定书 X?u=R)uG  
audit evidence                                          审计证据 *>EV4Hl  
audit fee                                    审计费 d7&d FvG  
audit files                                          审计档案 r-WX("Vvh  
audit findings                                     审计中发现的事项 U"UsQYa_  
audit implementation stage                        审计实施阶段 {pre|r\  
audit mark                                        审计标识 kDR5kD iS  
audit materiality                                 审计重要性 k $ SMQ6  
audit method                                     审计方法 0[uOKFgE  
audit objective                                         审计目标，审计目的 ]<%NX $9\  
audit of financial statements                      会计报表审计，财务报表审计 j+lcj&V#  
audit opinion                                     审计意见 tK+JmbB\  
audit period                                      被审计期间，被审计年度 hCX/k<}I  
audit plan                                          审计计划 8OS^3JS3"  
audit planning                                    编制审计计划，制定审计计划，审计计划 1B 0[dK2N  
audit planning stage                                  审计计划阶段 5[*8CY  
audit procedure                                审计程序 <?;KF2A({  
audit programme                               审计程序表，具体审计计划 h<CRW-  
audit report                                       审计报告 !iX/Ni:  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 e!w{ap8u  
audit report with a qualified opinion                 有保留意见的审计报告 vkYiO]y  
audit report with an adverse opinion                否定意见的审计报告 Y2ON!Rno  
audit report with dual dates                      双重日期审计报告 @b5$WKPX  
audit reporting stage                                 审计报告阶段 L"T :#>  
audit responsibility                                   审计责任 wYS r.T8Q  
audit results                                      审计结果 |Zo36@s  
audit risk                                          审计风险 I&^hG\D  
audit sampling                                          审计抽样 x>4p6H{]0'  
audit sampling techniques                         审计抽样方法，审计抽样技术 }U}ppq0Eo  
audit strategies                                  审计策略 dgByl-8Q  
audit summary                                         审计总结，审计小结 *|6v
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audit team                                         审计小组 vQoZk,  
audit test                                    审计测试 Crla~h?=
 
audit trail                                          审计轨迹 "N,@J-]/k  
audit work                                        审计工作 ?aB%h |VA  
audit working paper                                 审计工作底稿 x],XiSyp  
audited financial statement                        审计会计报表，已审计财务报表  Cz&t*i/  
Auditing Guidelines (the～)                      审计规范指南 F,mStw:  
auditing standards                             审计准则 )C0Iy.N-  
audit-oriented working paper                          (审计)业务类工作底稿 u<Ch]m+  
authorisation                                     授权 `oO*ORq&  
authorisation of transaction                       交易的授权 }-Nc}%5  
availability                                         可获得性 -
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balance                                      余额；差额；平衡 rof9Rxxe-  
balance sheet                                    资产负债表 @6;ZP1  
bank                                                 银行 #z*,-EV|  
bank account                                    银行账户，银行户头 %bG\  
bank statement                                 银行对账单 BryD?/}P)M  
barter transaction                              易货交易，以物换物交易 @!!5el {  
basis of audit                                    审计依据 I34 1s0  
basis of preparation                                (会计报表的)编制基础 bXM&VW?OP  
book of account                               账目，账簿 G;pc,\MF  
borrowing                                         借款，贷款，借债 :;]O;RXt  
branch                                              分支，分支机构，分店 KfC{/J\   
brought forward                                (账户余额等的)承上年，承上期，承上页 R=iwp%c(  
budget                                              预算 %r(qQM.Pl  
building                                      建筑物；大楼 \z@:OR,  
business conditions                                  业务情况，经营情况 tC /+  
business licence                               (企业等的)营业执照 +
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business relation                                业务关系 ]%G#x  
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