[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 >0UY,2d  
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审计词汇英汉对照 }9 ]7 V<  
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ability to continue as a going concern               持续经营能力 6!HYx  
acceptability                                     可接受性，可接受程度 K 6yD64  
acceptable level of detection risk                     检查风险的可接受水平 P]iJ"d]+X  
acceptance of engagement                       接受委托 ^u2x26].  
accepting the engagement for the first time              首次接受委托 RBfzti6  
access to asset                                         对资产的接触 "=ki_1/P  
according to                                     根据，依据，依照 F1S0C>N?5  
account balance                                账户余额 l cM  
account for                                       对……进行会计处理，核算；解释 Q nJLTB
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accounting                                        会计，会计学 :r2d%:h%2  
accounting advisory serve                        会计咨询服务 9C8 G(r  
accounting firm                                 会计师事务所 OnH3Ss$  
accounting information                      会计信息，会计资料 bk1.H@8  
accounting period                             会计期间 dO
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accounting policies                                   会计政策 a)*(**e$*i  
accounting professional bodies                 会计职业组织，会计职业团体 lvRTy|%[  
accounting records                                   会计记录 \<hHZS  
accounting responsibility                           会计责任 oWx^_wQ-=  
accounting service                             会计服务 If]rg+|U  
accounting standards                                会计准则 }(!rB#bf  
Accounting Standards for Business Enterprises       企业会计准则 Kf6D)B 26  
accounting system                             会计系统 j"jQiL_*  
accounting treatment                                会计处理 YhzDw8f  
accuracy                                    准确性，精确性 +tlBOl$  
additional audit procedures                      追加审计程序 H]W'mm  
addressee                                         收件人，收信人 \mTi@T!&  
Administration of State-owned Assets  (the～)     国有资产管理局 /6F\]JwU  
administrative laws and regulations                 行政法规 )w5!'W4Z8  
adverse impact                                 不利影响，负面影响 M(yWE0 3  
adverse opinion                                反对意见 g<ov` bF  
advisory group                                  咨询组，顾问组 Q{5.;{/eC  
agency fee                                        代理费，代理费用 Y78DYbU.  
aggregate                                          总计，合计为…… upaQoX/C  
alternation of document and record                 变造文件和记录 u9(42jj[$U  
alternative audit procedures                      替代审计程序，备选审计程序 $E! f@L  
amend                                              修改，修订 ~N/a\%`  
amortisation                                      摊销 .'.bokl/  
analytical capacity                             分析能力 ]rSg,Q>E  
analytical procedures                               分析性程序 A^$xE6t  
annual financial statements                        年度会计报表，年度财务报表 (sI`FW_  
appendix                                          附录，附表 itE/QB   
applicable                                         适用的 K}MlC}oIt  
applicable laws and regulations                 适用的法规 `DE_<l  
application systems                                  应用系统
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apply consistently                              一贯地执行，一贯地实施 TyA 1Qk\  
appropriate                                       适当的，合适的； <CJy3<$u  
征用，挪用 (>Nwd^  
appropriate authorization                          适当的授权 ho)JY $#6  
appropriateness of audit evidence                    审计证据的适当性 [$uKI,l  
approval                                    批准，核准 a#G3dY>  
assertion                                    (会计报表上的)认定；确认 e2BC2K0  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 O,- NzGs  
asset                                                 资产，财产 Y@<jvH1  
asset restructuring                             资产重组 ]d~{8h!G  
assignment of duties                                 职责的划分 0rQr#0`  
assistant                                     助理，助理人员 S>p0{:zM  
associated company                                 联属公司，联营公司 sP}u zS  
association                                        联合，结合；协会，社团 4\nGWi{2  
assumption                                       假设，假定 \YFM5l;IU  
at a given date                                         在某一特定时日 LE)$_i8gX  
attestation                                         鉴证，公证 <`G-_VI  
attestation service                             鉴证服务 X 5X D1[  
audit adjustment                                审计调整 UCkV;//.  
audit areas                                        审计领域 s&'FaqE  
audit conclusion                                审计结论 7 , _b  
audit effectiveness                             审计效果 T$AVMVq  
audit efficiency                                  审计效率 kwqY~@W  
audit engagement letter                      审计业务约定书 hg:$H9\%  
audit evidence                                          审计证据 a1Q%Gn@R  
audit fee                                    审计费 l]#=I7 6  
audit files                                          审计档案 lzz;L z  
audit findings                                     审计中发现的事项 nz'6^D7`r  
audit implementation stage                        审计实施阶段 x]`@%8Sm  
audit mark                                        审计标识 6`G8UDK>F  
audit materiality                                 审计重要性 8h4]<T  
audit method                                     审计方法 Owgy<@C  
audit objective                                         审计目标，审计目的 H3`.Y$z  
audit of financial statements                      会计报表审计，财务报表审计 Yh;(puhyA  
audit opinion                                     审计意见 !f&hVLs0  
audit period                                      被审计期间，被审计年度 cH4PrMm&  
audit plan                                          审计计划 _%Ua8bR$  
audit planning                                    编制审计计划，制定审计计划，审计计划 =kzp$ i  
audit planning stage                                  审计计划阶段 D^V)$ME  
audit procedure                                审计程序 lUA-ug! ^  
audit programme                               审计程序表，具体审计计划 _d!o,=}  
audit report                                       审计报告 C@Go]*c  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 #`f{\  
audit report with a qualified opinion                 有保留意见的审计报告 <5 OUk  
audit report with an adverse opinion                否定意见的审计报告 L|:C
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audit report with dual dates                      双重日期审计报告 (9T
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audit reporting stage                                 审计报告阶段 ~Hv >^u Mh  
audit responsibility                                   审计责任 c#`IF6qj  
audit results                                      审计结果 r\FZ-gk}Q  
audit risk                                          审计风险 7jQVm{{.  
audit sampling                                          审计抽样 cDzb}W*UM  
audit sampling techniques                         审计抽样方法，审计抽样技术 6Z'K1  
audit strategies                                  审计策略 z*q+5 p@~  
audit summary                                         审计总结，审计小结 ;+|Z5+7!6  
audit team                                         审计小组 |5:2 ?S2R  
audit test                                    审计测试 -Ah&|!/  
audit trail                                          审计轨迹 *h=>*t?I2  
audit work                                        审计工作 5*-RIs! 2  
audit working paper                                 审计工作底稿 W[a"&,okqO  
audited financial statement                        审计会计报表，已审计财务报表 nf<I  
Auditing Guidelines (the～)                      审计规范指南 pw S"BTZ  
auditing standards                             审计准则 K/*"U*9Kv  
audit-oriented working paper                          (审计)业务类工作底稿 ^k$Bx_{  
authorisation                                     授权 ,EVPnH[F~  
authorisation of transaction                       交易的授权 ' Q(kx*;  
availability                                         可获得性 E i>GhvRM  
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balance                                      余额；差额；平衡 +]( y  
balance sheet                                    资产负债表 \>}#[?y  
bank                                                 银行 j}s/)}n|  
bank account                                    银行账户，银行户头 ~m,~;  
bank statement                                 银行对账单 s3yGL  
barter transaction                              易货交易，以物换物交易 #Ha"rr46p  
basis of audit                                    审计依据 }YBuS3{  
basis of preparation                                (会计报表的)编制基础 W2fcY;HZ  
book of account                               账目，账簿 w0Ex}  
borrowing                                         借款，贷款，借债 ]h' 38W  
branch                                              分支，分支机构，分店 7CSz  
brought forward                                (账户余额等的)承上年，承上期，承上页 Im!b-1  
budget                                              预算 `H>&dK|/  
building                                      建筑物；大楼 Uf]$I`T#  
business conditions                                  业务情况，经营情况 e
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business licence                               (企业等的)营业执照 QA;,/iw`  
business relation                                业务关系 frW\!r{LT  
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