[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  ~A^E_  
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审计词汇英汉对照 YbAa@Sq@  
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ability to continue as a going concern               持续经营能力 Sv3O${B|  
acceptability                                     可接受性，可接受程度 &iKy  
acceptable level of detection risk                     检查风险的可接受水平 ~+DPq|-O  
acceptance of engagement                       接受委托 X)7_@,7  
accepting the engagement for the first time              首次接受委托 4P(muOS  
access to asset                                         对资产的接触 z5.Uv/n\1  
according to                                     根据，依据，依照 X<G"GaL  
account balance                                账户余额 SFqY*:svOw  
account for                                       对……进行会计处理，核算；解释 =D-u"
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accounting                                        会计，会计学 `%S 35x 9  
accounting advisory serve                        会计咨询服务 I<E~=  
accounting firm                                 会计师事务所 p1tqwV  
accounting information                      会计信息，会计资料 pGZiADT  
accounting period                             会计期间 $fifx>!  
accounting policies                                   会计政策 h pf,44Kg  
accounting professional bodies                 会计职业组织，会计职业团体 c_"=G#^9@i  
accounting records                                   会计记录 k7, 
 
accounting responsibility                           会计责任 ,GO
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accounting service                             会计服务 RTC;Wj  
accounting standards                                会计准则 7m.#No>^  
Accounting Standards for Business Enterprises       企业会计准则 RW"QUT  
accounting system                             会计系统 j-]`;&L  
accounting treatment                                会计处理 -t#YL
 
accuracy                                    准确性，精确性 suKr//_  
additional audit procedures                      追加审计程序 )?`G"(y  
addressee                                         收件人，收信人 /=5:@  
Administration of State-owned Assets  (the～)     国有资产管理局 !ZxK+Xqx[  
administrative laws and regulations                 行政法规 >lPWji'4;  
adverse impact                                 不利影响，负面影响 Y mvd3>_  
adverse opinion                                反对意见 a4d7;~tZ  
advisory group                                  咨询组，顾问组 U80h0t%  
agency fee                                        代理费，代理费用 &|9K~#LVS  
aggregate                                          总计，合计为……  zSd!n  
alternation of document and record                 变造文件和记录 xP{
)+$n  
alternative audit procedures                      替代审计程序，备选审计程序 '[WVP=M<XV  
amend                                              修改，修订 {,NF'x4$  
amortisation                                      摊销 b- 8}TTL>  
analytical capacity                             分析能力 nh X Vc((  
analytical procedures                               分析性程序 Rf4}((y7Y\  
annual financial statements                        年度会计报表，年度财务报表 n2A ; `=  
appendix                                          附录，附表 sP:nTpTsC  
applicable                                         适用的 gwGw  
applicable laws and regulations                 适用的法规 _DouVv>  
application systems                                  应用系统
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apply consistently                              一贯地执行，一贯地实施 0u) m9eg  
appropriate                                       适当的，合适的； 9%Eo<+myh  
征用，挪用 AZ.$g?3w  
appropriate authorization                          适当的授权 ;mT  
appropriateness of audit evidence                    审计证据的适当性 2@N9Zk{{J  
approval                                    批准，核准 ?$K.*])e  
assertion                                    (会计报表上的)认定；确认 ds2%i  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 9Nw&l@  
asset                                                 资产，财产 I&U.5wf  
asset restructuring                             资产重组 /\{emE\]  
assignment of duties                                 职责的划分 @O`T|7v  
assistant                                     助理，助理人员 
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associated company                                 联属公司，联营公司 fK^W6)uuV  
association                                        联合，结合；协会，社团 P;`Awp?  
assumption                                       假设，假定 sW-0G$,|  
at a given date                                         在某一特定时日 ~&aULY?)]  
attestation                                         鉴证，公证 b vOnS0,y  
attestation service                             鉴证服务 ]Cs=EZr  
audit adjustment                                审计调整 7YxVtN  
audit areas                                        审计领域 *_Vv(
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audit conclusion                                审计结论 ypgM&"eR  
audit effectiveness                             审计效果 u`ryCZo#g  
audit efficiency                                  审计效率 !w}b}+]GB  
audit engagement letter                      审计业务约定书 ~N%+ZXh&E  
audit evidence                                          审计证据 qSGM6kb  
audit fee                                    审计费 Pr:\zI  
audit files                                          审计档案 h'HI92; [  
audit findings                                     审计中发现的事项 hF{gN3v5  
audit implementation stage                        审计实施阶段 Y&1N*@YP  
audit mark                                        审计标识 5%N[hd1Ql  
audit materiality                                 审计重要性 L+S)hgUH  
audit method                                     审计方法 ,CI-IR2  
audit objective                                         审计目标，审计目的 #M||t|9iu?  
audit of financial statements                      会计报表审计，财务报表审计 LZb<-vK"y  
audit opinion                                     审计意见 &09&;KJ  
audit period                                      被审计期间，被审计年度 =;4K5l{c  
audit plan                                          审计计划 2-DG6\QX|  
audit planning                                    编制审计计划，制定审计计划，审计计划 gW<6dP'v  
audit planning stage                                  审计计划阶段 1tq ^W'  
audit procedure                                审计程序 DS;\24>H  
audit programme                               审计程序表，具体审计计划 YKz#,  
audit report                                       审计报告 !u'xdV+bf  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 rFGPS%STS  
audit report with a qualified opinion                 有保留意见的审计报告 u]Q}jqiq"  
audit report with an adverse opinion                否定意见的审计报告 ol41%q*  
audit report with dual dates                      双重日期审计报告 s1E 0atT  
audit reporting stage                                 审计报告阶段 Yj'9|4%+|  
audit responsibility                                   审计责任 j^5YFUwsQg  
audit results                                      审计结果 eKy!Pai  
audit risk                                          审计风险 tkH]_cH'w  
audit sampling                                          审计抽样 4 ob?M:S  
audit sampling techniques                         审计抽样方法，审计抽样技术 @dk-+YxG  
audit strategies                                  审计策略 }AA">FF'y4  
audit summary                                         审计总结，审计小结 8h0 CG]  
audit team                                         审计小组 n 7i5A:  
audit test                                    审计测试 _  xym  
audit trail                                          审计轨迹 J;NIa[a  
audit work                                        审计工作 }LCm_av  
audit working paper                                 审计工作底稿 vQ*RrHG?c  
audited financial statement                        审计会计报表，已审计财务报表 6lCpf1>6@  
Auditing Guidelines (the～)                      审计规范指南 Wlxmp['Bh  
auditing standards                             审计准则 g<(!>
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audit-oriented working paper                          (审计)业务类工作底稿 wgIm{;T[u  
authorisation                                     授权 {f\wIZ-K A  
authorisation of transaction                       交易的授权 +WAkBE/  
availability                                         可获得性 mW4Cc1*  
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balance                                      余额；差额；平衡 p@kRo#~l  
balance sheet                                    资产负债表 }2@Z{5sh)  
bank                                                 银行 z
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bank account                                    银行账户，银行户头 f*<Vq:N=\  
bank statement                                 银行对账单 hcj]T?  
barter transaction                              易货交易，以物换物交易 }3A~ek#*~  
basis of audit                                    审计依据 YTFU#F  
basis of preparation                                (会计报表的)编制基础 &:5*^1oP  
book of account                               账目，账簿 .n1&Jsey  
borrowing                                         借款，贷款，借债 1$eoW/8.  
branch                                              分支，分支机构，分店 I]`RvT  
brought forward                                (账户余额等的)承上年，承上期，承上页
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budget                                              预算 iphC\*F  
building                                      建筑物；大楼 g3c<c S^l  
business conditions                                  业务情况，经营情况 {N
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business licence                               (企业等的)营业执照 e2v `   
business relation                                业务关系 m=
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