[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 ]!J 6S.@#+  
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审计词汇英汉对照 H4LZNko  
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ability to continue as a going concern               持续经营能力 I0 a,mO;m  
acceptability                                     可接受性，可接受程度 $:"r$7  
acceptable level of detection risk                     检查风险的可接受水平 U'S}7g
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acceptance of engagement                       接受委托 WO W4c&  
accepting the engagement for the first time              首次接受委托 H8~<;6W  
access to asset                                         对资产的接触 OaU-4 ~n;  
according to                                     根据，依据，依照 gK/mm\K@  
account balance                                账户余额  ~dfc  
account for                                       对……进行会计处理，核算；解释 zyTP|SXk  
accounting                                        会计，会计学 vCT5do"C&  
accounting advisory serve                        会计咨询服务 LZm6\x  
accounting firm                                 会计师事务所 y0qrl4S)v  
accounting information                      会计信息，会计资料 W R@=[G#TJ  
accounting period                             会计期间 5k.NZ  
accounting policies                                   会计政策 zCKZv|j6  
accounting professional bodies                 会计职业组织，会计职业团体 b7g\wnV8z  
accounting records                                   会计记录 x\r7q  
accounting responsibility                           会计责任 }^WQNdws56  
accounting service                             会计服务 J@Eqq
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accounting standards                                会计准则 $5y%\A  
Accounting Standards for Business Enterprises       企业会计准则 T1hr5V<U  
accounting system                             会计系统 {4Y@DQ-  
accounting treatment                                会计处理 IlsXj`!e  
accuracy                                    准确性，精确性 8;;!2>N  
additional audit procedures                      追加审计程序 / <WB%
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addressee                                         收件人，收信人 <b>
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Administration of State-owned Assets  (the～)     国有资产管理局 -frmvNJ F  
administrative laws and regulations                 行政法规 Z`nHpmNM  
adverse impact                                 不利影响，负面影响 ;T~]|#T\6  
adverse opinion                                反对意见 }\}pSq W  
advisory group                                  咨询组，顾问组 aO('X3?  
agency fee                                        代理费，代理费用 9tsI1]1[m  
aggregate                                          总计，合计为…… C{!L +]/  
alternation of document and record                 变造文件和记录 X=_pQ+j`^  
alternative audit procedures                      替代审计程序，备选审计程序 4>nY't;0  
amend                                              修改，修订 {8UYu2t  
amortisation                                      摊销 RvKP&  
analytical capacity                             分析能力 "l!WO`.zp=  
analytical procedures                               分析性程序 ^pZ1uN!b  
annual financial statements                        年度会计报表，年度财务报表 !/+ZKx("9  
appendix                                          附录，附表 9Y!N\-x`  
applicable                                         适用的 ;vvO#3DWM  
applicable laws and regulations                 适用的法规 !"/]<OQ   
application systems                                  应用系统 PE3FuJGz  
apply consistently                              一贯地执行，一贯地实施 x@I*(I  
appropriate                                       适当的，合适的； w~a^r]lPW
 
征用，挪用 v.:aICB5  
appropriate authorization                          适当的授权 ia 1Sf3  
appropriateness of audit evidence                    审计证据的适当性 e*p7(b-  
approval                                    批准，核准 ){`s&?M0  
assertion                                    (会计报表上的)认定；确认 )orVI5ti  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 )&]gX  
asset                                                 资产，财产 o&P}GcEIw  
asset restructuring                             资产重组 $2qZds[  
assignment of duties                                 职责的划分 P:h
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assistant                                     助理，助理人员 w naP?|/  
associated company                                 联属公司，联营公司 ]| 6 2l+  
association                                        联合，结合；协会，社团 t!QuM_i3  
assumption                                       假设，假定 @5N^^B  
at a given date                                         在某一特定时日 cHOtMPyQ  
attestation                                         鉴证，公证 <+UEM~)  
attestation service                             鉴证服务 Z"PPXv-<jY  
audit adjustment                                审计调整 k`JP  
audit areas                                        审计领域 >nV~5f+  
audit conclusion                                审计结论 lo*OmAF  
audit effectiveness                             审计效果 V(_OyxeC{2  
audit efficiency                                  审计效率 DhY.5  
audit engagement letter                      审计业务约定书 iSu7K&X9q  
audit evidence                                          审计证据 OV3l)73?t  
audit fee                                    审计费 's>  
audit files                                          审计档案 > p#`%S  
audit findings                                     审计中发现的事项 eqbQ,, &  
audit implementation stage                        审计实施阶段 zW
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audit mark                                        审计标识 q/U(j &8W{  
audit materiality                                 审计重要性 ST$~l7p  
audit method                                     审计方法
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audit objective                                         审计目标，审计目的 u(l[~r>8W;  
audit of financial statements                      会计报表审计，财务报表审计 d%_=r." Y  
audit opinion                                     审计意见 ?q a  
audit period                                      被审计期间，被审计年度 D \|$!i}  
audit plan                                          审计计划 !z">aIj\6  
audit planning                                    编制审计计划，制定审计计划，审计计划 k7JE{(Ok  
audit planning stage                                  审计计划阶段 cb!mV5M-g  
audit procedure                                审计程序 {<&i4;
 
audit programme                               审计程序表，具体审计计划 %B?@le+%  
audit report                                       审计报告 u3 k%  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 O ]o7  
audit report with a qualified opinion                 有保留意见的审计报告 ]&6# {I-  
audit report with an adverse opinion                否定意见的审计报告 _5TSI'@.4  
audit report with dual dates                      双重日期审计报告  ]D ?//  
audit reporting stage                                 审计报告阶段 n^aSio6  
audit responsibility                                   审计责任 z~&uLu  
audit results                                      审计结果 Pyh+HD\  
audit risk                                          审计风险 F5UvD[i  
audit sampling                                          审计抽样 d: D`rpcC  
audit sampling techniques                         审计抽样方法，审计抽样技术  gGF]Dq  
audit strategies                                  审计策略 <T]% Gg8  
audit summary                                         审计总结，审计小结 Uytq,3Gj
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audit team                                         审计小组 ZrY#B8  
audit test                                    审计测试 <xpOi&l  
audit trail                                          审计轨迹 zVN/|[KP4  
audit work                                        审计工作 3ARvSz@5  
audit working paper                                 审计工作底稿 c%1k' Q  
audited financial statement                        审计会计报表，已审计财务报表 mGx!{v~i&  
Auditing Guidelines (the～)                      审计规范指南 .Zo %6[X  
auditing standards                             审计准则 h OYm =r  
audit-oriented working paper                          (审计)业务类工作底稿 x/~qyX8vo  
authorisation                                     授权 (NfP2E|B  
authorisation of transaction                       交易的授权 $!Z><&^/  
availability                                         可获得性 vJZ0G:1  
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balance                                      余额；差额；平衡 VB>KT(n-b  
balance sheet                                    资产负债表 kc*zP=  
bank                                                 银行 ^n8ioL\*i  
bank account                                    银行账户，银行户头 vByt_X  
bank statement                                 银行对账单 48%-lkol)  
barter transaction                              易货交易，以物换物交易 #I> c$dd  
basis of audit                                    审计依据 d4ANh+}X"_  
basis of preparation                                (会计报表的)编制基础 Br/qOO:n$}  
book of account                               账目，账簿 7AwV4r*:  
borrowing                                         借款，贷款，借债 6cR}Mm9Hx3  
branch                                              分支，分支机构，分店 <JtH /oN  
brought forward                                (账户余额等的)承上年，承上期，承上页 ,RmXZnWY  
budget                                              预算 (Hk4~v6pqC  
building                                      建筑物；大楼
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business conditions                                  业务情况，经营情况 M)v\7a  
business licence                               (企业等的)营业执照 L1J \C  
business relation                                业务关系 =^liong0  
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