[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 V!!'S h  
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审计词汇英汉对照 0$ EJ4  
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ability to continue as a going concern               持续经营能力 vsR&1hs  
acceptability                                     可接受性，可接受程度 (ZJ_&8C#  
acceptable level of detection risk                     检查风险的可接受水平 g9.hR8X  
acceptance of engagement                       接受委托 2/WXdo  
accepting the engagement for the first time              首次接受委托 Rh^$0Q*2  
access to asset                                         对资产的接触 rkp0ej2-  
according to                                     根据，依据，依照 yK;I<8+>_  
account balance                                账户余额 c Ix(;[U  
account for                                       对……进行会计处理，核算；解释 ]|(?i ,p  
accounting                                        会计，会计学 ],m- ,K  
accounting advisory serve                        会计咨询服务 )nVx 2m4  
accounting firm                                 会计师事务所 P VQ%y  
accounting information                      会计信息，会计资料 W3kilhZ  
accounting period                             会计期间 B dUyI_Ks:  
accounting policies                                   会计政策 q3t@)+l>*  
accounting professional bodies                 会计职业组织，会计职业团体 mZ%\`H+  
accounting records                                   会计记录 Z m>69gl  
accounting responsibility                           会计责任 M,P_xkLp  
accounting service                             会计服务
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accounting standards                                会计准则 #{a<{HX  
Accounting Standards for Business Enterprises       企业会计准则 P*Nl3?T  
accounting system                             会计系统 vF1$$7k  
accounting treatment                                会计处理 c=CXj3  
accuracy                                    准确性，精确性 _9dV 3I  
additional audit procedures                      追加审计程序 JKGZ0yn  
addressee                                         收件人，收信人 fC[gu$f][  
Administration of State-owned Assets  (the～)     国有资产管理局 u^$ CR  
administrative laws and regulations                 行政法规 Urr1K)  
adverse impact                                 不利影响，负面影响 "
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adverse opinion                                反对意见 oj,  
advisory group                                  咨询组，顾问组 Odu
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agency fee                                        代理费，代理费用 `Hqu2 '`  
aggregate                                          总计，合计为…… c@
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alternation of document and record                 变造文件和记录 /e,lD)  
alternative audit procedures                      替代审计程序，备选审计程序 Bf.RYLsh6  
amend                                              修改，修订 s 
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amortisation                                      摊销 H #:Yw|t  
analytical capacity                             分析能力 c1f6RCu$b  
analytical procedures                               分析性程序 s&l[GKR  
annual financial statements                        年度会计报表，年度财务报表 c4|.!AQ>  
appendix                                          附录，附表 /WMLr5  
applicable                                         适用的 P#C`/%$S  
applicable laws and regulations                 适用的法规 ))vwofkw4  
application systems                                  应用系统 R:E:Y|&#  
apply consistently                              一贯地执行，一贯地实施 ueOvBFgZ  
appropriate                                       适当的，合适的； n >^?BU  
征用，挪用 DX|kO  
appropriate authorization                          适当的授权 3 ren1   
appropriateness of audit evidence                    审计证据的适当性 g|oPRC$I'  
approval                                    批准，核准 c}lgWu~  
assertion                                    (会计报表上的)认定；确认 <5 +?&i  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 w@4+
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asset                                                 资产，财产 pJIH_H  
asset restructuring                             资产重组 b< rM3P;  
assignment of duties                                 职责的划分 4#T'Fy].  
assistant                                     助理，助理人员 ,^(T^ -  
associated company                                 联属公司，联营公司 >;Bhl|r~z  
association                                        联合，结合；协会，社团 {+ m)*3~w  
assumption                                       假设，假定 VmW_,  
at a given date                                         在某一特定时日 DRnXo-Aaj  
attestation                                         鉴证，公证 Co M8  
attestation service                             鉴证服务 h(fh |R<  
audit adjustment                                审计调整 ^s-3U  
audit areas                                        审计领域 (
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audit conclusion                                审计结论 X$aMf&x  
audit effectiveness                             审计效果 Q'N<
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audit efficiency                                  审计效率 w?[)nlNW  
audit engagement letter                      审计业务约定书 6\bbP>ql  
audit evidence                                          审计证据 $T6<9cB@  
audit fee                                    审计费 +1Uw<~  
audit files                                          审计档案 ]3v  
audit findings                                     审计中发现的事项 cb+!H>+  
audit implementation stage                        审计实施阶段 @1pdyKK  
audit mark                                        审计标识 z<ek?0?yS  
audit materiality                                 审计重要性 TF'ssD  
audit method                                     审计方法 5segzaI  
audit objective                                         审计目标，审计目的 REw3>/=  
audit of financial statements                      会计报表审计，财务报表审计 E-/]UH3u H  
audit opinion                                     审计意见 }K/[3X=B  
audit period                                      被审计期间，被审计年度 Zqao4  
audit plan                                          审计计划 #X)s=Y&5!T  
audit planning                                    编制审计计划，制定审计计划，审计计划 m=R4A4Y7  
audit planning stage                                  审计计划阶段 </fnbyGR  
audit procedure                                审计程序 Yv{AoL~  
audit programme                               审计程序表，具体审计计划 1ayxE(vMcX  
audit report                                       审计报告 )z aMycW  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 pD]Ry" ZG  
audit report with a qualified opinion                 有保留意见的审计报告 Yp Wu\oP  
audit report with an adverse opinion                否定意见的审计报告 @cx!m  
audit report with dual dates                      双重日期审计报告 rScmUt  
audit reporting stage                                 审计报告阶段 oyHjd PdY#  
audit responsibility                                   审计责任 m'S- h' a  
audit results                                      审计结果 9SrV,~zD  
audit risk                                          审计风险 }>j$Wr_h  
audit sampling                                          审计抽样 8E" .y$AW  
audit sampling techniques                         审计抽样方法，审计抽样技术 l6O2B/2
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audit strategies                                  审计策略 [~J4:yDd=  
audit summary                                         审计总结，审计小结 !v sUL-  
audit team                                         审计小组 NENbr$,G  
audit test                                    审计测试 XhS<GF%  
audit trail                                          审计轨迹 8z+ CYeV  
audit work                                        审计工作 -Ju!2by  
audit working paper                                 审计工作底稿 E$G8-  
audited financial statement                        审计会计报表，已审计财务报表 KT8F n+  
Auditing Guidelines (the～)                      审计规范指南 H1X6f7`  
auditing standards                             审计准则 ]t,ppFC#  
audit-oriented working paper                          (审计)业务类工作底稿 'd28YjtoX  
authorisation                                     授权 W6)A":`  
authorisation of transaction                       交易的授权 :!R+/5a  
availability                                         可获得性 #):FXB$a  
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balance                                      余额；差额；平衡 v(af
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balance sheet                                    资产负债表 0uZHH  
bank                                                 银行 FNUue  
bank account                                    银行账户，银行户头 ;xb:{?  
bank statement                                 银行对账单 #bGt%*Re p  
barter transaction                              易货交易，以物换物交易 <EE)d@%>v  
basis of audit                                    审计依据 4Fnr8 r8W  
basis of preparation                                (会计报表的)编制基础 6l50IWj,T  
book of account                               账目，账簿 -O ej6sILO  
borrowing                                         借款，贷款，借债 E;+3VJ+F"  
branch                                              分支，分支机构，分店 b[/-lNrc  
brought forward                                (账户余额等的)承上年，承上期，承上页 l<gg5 Zea  
budget                                              预算 LTi0,03l<  
building                                      建筑物；大楼 U?kJXM2  
business conditions                                  业务情况，经营情况
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business licence                               (企业等的)营业执照 |=SaI%%Be  
business relation                                业务关系 nY6^DE2f  
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