[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 iN{TTy  
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审计词汇英汉对照  #b"IX`5  
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ability to continue as a going concern               持续经营能力 D&^:hs@  
acceptability                                     可接受性，可接受程度 \S@A /t6pa  
acceptable level of detection risk                     检查风险的可接受水平 bn(Scl#
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acceptance of engagement                       接受委托 Sd\@Q% }o\  
accepting the engagement for the first time              首次接受委托 88*RlxU  
access to asset                                         对资产的接触 mcXakWmi  
according to                                     根据，依据，依照 FXSDN268  
account balance                                账户余额 dDuA%V0  
account for                                       对……进行会计处理，核算；解释 `x#~-  
accounting                                        会计，会计学 'q^Gg;c>+  
accounting advisory serve                        会计咨询服务 LK%B6-;~-  
accounting firm                                 会计师事务所 ]`kvq0Gyb  
accounting information                      会计信息，会计资料 0*"j:V  
accounting period                             会计期间 0l6
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accounting policies                                   会计政策 A_fU 7'B  
accounting professional bodies                 会计职业组织，会计职业团体 eJA{]^Zf  
accounting records                                   会计记录 Uy1xNb/d  
accounting responsibility                           会计责任 Rj&7|z  
accounting service                             会计服务 *Fc&DQT(  
accounting standards                                会计准则 $P@cS1sB  
Accounting Standards for Business Enterprises       企业会计准则 A X#!9-m3  
accounting system                             会计系统 Zll^tF#  
accounting treatment                                会计处理 2~U+PyeNz  
accuracy                                    准确性，精确性 2r0!h98  
additional audit procedures                      追加审计程序 Rp|&1nS  
addressee                                         收件人，收信人 .0-m=3mp2  
Administration of State-owned Assets  (the～)     国有资产管理局 *u>\&`h=  
administrative laws and regulations                 行政法规 }:8>>lQ  
adverse impact                                 不利影响，负面影响 ,+BgY4OY  
adverse opinion                                反对意见 N9PM.nbd%  
advisory group                                  咨询组，顾问组 IjRmpV cwN  
agency fee                                        代理费，代理费用 //,'oh~W  
aggregate                                          总计，合计为…… DnFl *T>  
alternation of document and record                 变造文件和记录 JT9<kB/07  
alternative audit procedures                      替代审计程序，备选审计程序 i+Dgw  
amend                                              修改，修订 Ju[`Qw`I  
amortisation                                      摊销 o5@ jMU;  
analytical capacity                             分析能力 Ft rw3OxN  
analytical procedures                               分析性程序 XOwMT,=Z)  
annual financial statements                        年度会计报表，年度财务报表 .Topg.7W  
appendix                                          附录，附表 & NQR*Tn  
applicable                                         适用的 T!A}ipqb  
applicable laws and regulations                 适用的法规 p4EItRZS  
application systems                                  应用系统 @]tGfr;le&  
apply consistently                              一贯地执行，一贯地实施 UhTr<(@  
appropriate                                       适当的，合适的； ?KXQ)Y/su  
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appropriate authorization                          适当的授权 Kx+Bc&X  
appropriateness of audit evidence                    审计证据的适当性 Ve1] ECk  
approval                                    批准，核准 |Z^g\l.j{  
assertion                                    (会计报表上的)认定；确认 Hu7zmh5
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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 Z+W&C
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asset                                                 资产，财产 \>`$ x:  
asset restructuring                             资产重组 ^z;,deoGh  
assignment of duties                                 职责的划分 
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assistant                                     助理，助理人员 #jx?uS  
associated company                                 联属公司，联营公司 DOIWhd5:  
association                                        联合，结合；协会，社团 xm0#4GFUS  
assumption                                       假设，假定 #/dde9y  
at a given date                                         在某一特定时日 pe%)G6@G  
attestation                                         鉴证，公证 gVJ#LJ  
attestation service                             鉴证服务 Le JlTWotC  
audit adjustment                                审计调整 hb8XBBKR  
audit areas                                        审计领域 Kn$1W=B1.  
audit conclusion                                审计结论 'aP*++^  
audit effectiveness                             审计效果 I=yj  
audit efficiency                                  审计效率 'sBXH EZA]  
audit engagement letter                      审计业务约定书 M9g\/]Io;  
audit evidence                                          审计证据 O9X:1>a@i  
audit fee                                    审计费 p-r%MnT  
audit files                                          审计档案 PB67?d~  
audit findings                                     审计中发现的事项 MxEAs}MDv  
audit implementation stage                        审计实施阶段 >m1V9A  
audit mark                                        审计标识 =DTOI  
audit materiality                                 审计重要性 KBqaI((  
audit method                                     审计方法 /B\-DP3K  
audit objective                                         审计目标，审计目的 F'$S!K58  
audit of financial statements                      会计报表审计，财务报表审计 Q]5^Eiq8  
audit opinion                                     审计意见 W.D3$  
audit period                                      被审计期间，被审计年度 r{R7"  
audit plan                                          审计计划 9PqgBq   
audit planning                                    编制审计计划，制定审计计划，审计计划 xM //]  
audit planning stage                                  审计计划阶段 #*$@_  
audit procedure                                审计程序 $,,>R[;w  
audit programme                               审计程序表，具体审计计划 WTYFtZD[yH  
audit report                                       审计报告 xyjVdD\  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 &qP-x98E?  
audit report with a qualified opinion                 有保留意见的审计报告 #]DZrD&q  
audit report with an adverse opinion                否定意见的审计报告 ![]I%'s  
audit report with dual dates                      双重日期审计报告 Qr%Jm{_o  
audit reporting stage                                 审计报告阶段 q+n1~AT  
audit responsibility                                   审计责任 LsQ8sFP_"  
audit results                                      审计结果 c_bVF 'Bz  
audit risk                                          审计风险 }R&5qpl  
audit sampling                                          审计抽样 .!8X]trEg  
audit sampling techniques                         审计抽样方法，审计抽样技术 7$'mC9  
audit strategies                                  审计策略 SslY ]d]  
audit summary                                         审计总结，审计小结 CCh8
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audit team                                         审计小组 Ji:iKkI  
audit test                                    审计测试 8{<[fZyC  
audit trail                                          审计轨迹 .`&/QiD  
audit work                                        审计工作 )|x%o(n  
audit working paper                                 审计工作底稿 :-\ yy  
audited financial statement                        审计会计报表，已审计财务报表 /4 LR0`A'  
Auditing Guidelines (the～)                      审计规范指南 M1^C8cz  
auditing standards                             审计准则 c\MsVH2|  
audit-oriented working paper                          (审计)业务类工作底稿 0 {JK4]C  
authorisation                                     授权 iE^a%|?}  
authorisation of transaction                       交易的授权 G(0y|Eq  
availability                                         可获得性 {rvbo1t  
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balance                                      余额；差额；平衡 6=,#9C9  
balance sheet                                    资产负债表 u[i7:V%  
bank                                                 银行 \;*}zX  
bank account                                    银行账户，银行户头 YZH#5]o8  
bank statement                                 银行对账单 fQ36Hd?(5  
barter transaction                              易货交易，以物换物交易 i,IM?+4  
basis of audit                                    审计依据 OOBcJC  
basis of preparation                                (会计报表的)编制基础 TwuX-b  
book of account                               账目，账簿 ytve1<.Ff  
borrowing                                         借款，贷款，借债 rFq@]t3q  
branch                                              分支，分支机构，分店 9S1Ti6A  
brought forward                                (账户余额等的)承上年，承上期，承上页 5M Wvu,'%8  
budget                                              预算 _MdZDhtm  
building                                      建筑物；大楼 a}Fkx  
business conditions                                  业务情况，经营情况 JOdwv4(3V  
business licence                               (企业等的)营业执照 SCurO9RN  
business relation                                业务关系 f' '{.L  
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