[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 63:ZDQ  
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审计词汇英汉对照 Jc{zi^)(EN  
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ability to continue as a going concern               持续经营能力 {H"gp
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acceptability                                     可接受性，可接受程度 {wA@5+[  
acceptable level of detection risk                     检查风险的可接受水平 [Hn+r&  
acceptance of engagement                       接受委托 ?P"ht  
accepting the engagement for the first time              首次接受委托 y1k""75  
access to asset                                         对资产的接触 N;Hf7K  
according to                                     根据，依据，依照 9D8el}uHf  
account balance                                账户余额 J5|Dduv  
account for                                       对……进行会计处理，核算；解释 d/R:-{J)c  
accounting                                        会计，会计学 Zu~ #d)l3N  
accounting advisory serve                        会计咨询服务 /xf%Rp4}  
accounting firm                                 会计师事务所 -*?a*q/#nQ  
accounting information                      会计信息，会计资料 vQBfT% &Q-  
accounting period                             会计期间 F Fg0}  
accounting policies                                   会计政策 HC!$Z`}Y  
accounting professional bodies                 会计职业组织，会计职业团体 M=0I 3o}J  
accounting records                                   会计记录 [lyB@) 6.  
accounting responsibility                           会计责任 LX*T<|c`'  
accounting service                             会计服务 M%9PVePOe  
accounting standards                                会计准则 W P.6ea7k  
Accounting Standards for Business Enterprises       企业会计准则 3~Ipcr B  
accounting system                             会计系统 b?H
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accounting treatment                                会计处理 `' 6]Z*  
accuracy                                    准确性，精确性 )5yZSdA  
additional audit procedures                      追加审计程序 fyQAQZT  
addressee                                         收件人，收信人 V3I&0P k  
Administration of State-owned Assets  (the～)     国有资产管理局 NSM-p.I9  
administrative laws and regulations                 行政法规 $:mCyP<y  
adverse impact                                 不利影响，负面影响 `<\AnhNW]I  
adverse opinion                                反对意见 "d.qmM  
advisory group                                  咨询组，顾问组 K6|*-Wo.  
agency fee                                        代理费，代理费用 GH
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aggregate                                          总计，合计为…… Kr]F+erJe  
alternation of document and record                 变造文件和记录
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alternative audit procedures                      替代审计程序，备选审计程序 K mL PWj  
amend                                              修改，修订 JNX7]j\  
amortisation                                      摊销 ;QgJw2G  
analytical capacity                             分析能力 $!KV]]  
analytical procedures                               分析性程序 v*3ezf\  
annual financial statements                        年度会计报表，年度财务报表 <VgnrqF6:  
appendix                                          附录，附表 WnHf)(J`"  
applicable                                         适用的 ^5"s3Qn  
applicable laws and regulations                 适用的法规 5QMu=/  
application systems                                  应用系统 . 6Bz48*  
apply consistently                              一贯地执行，一贯地实施 PiAA,  
appropriate                                       适当的，合适的； 6 D~b9e  
征用，挪用 &?YQVwsN  
appropriate authorization                          适当的授权 O'$:wc#  
appropriateness of audit evidence                    审计证据的适当性 :ykQ[d`:|  
approval                                    批准，核准 uCUQxFp  
assertion                                    (会计报表上的)认定；确认 5:56l>0  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 =@{H7z(p&  
asset                                                 资产，财产 n*b
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asset restructuring                             资产重组 my*UN_]  
assignment of duties                                 职责的划分 mC J/gWDY  
assistant                                     助理，助理人员 ZJ+q<n_4}  
associated company                                 联属公司，联营公司 }bix+/]  
association                                        联合，结合；协会，社团 ]km8M^P  
assumption                                       假设，假定 52-^HV  
at a given date                                         在某一特定时日 ?c=l"\^x  
attestation                                         鉴证，公证 yfuvU2nVH  
attestation service                             鉴证服务 \{NeDv{A  
audit adjustment                                审计调整 QLIm+)T  
audit areas                                        审计领域 <7)Vj*VxC  
audit conclusion                                审计结论  h}+,]^  
audit effectiveness                             审计效果 m<"1*d~  
audit efficiency                                  审计效率 7{<t]wQq  
audit engagement letter                      审计业务约定书 p~=%CG^5  
audit evidence                                          审计证据 4[bw/[
  
audit fee                                    审计费 bQ  
audit files                                          审计档案 JLc\KVmF  
audit findings                                     审计中发现的事项 4*m\Zoq>  
audit implementation stage                        审计实施阶段 p?8>9  
audit mark                                        审计标识 Zf(ucAhL  
audit materiality                                 审计重要性 iFga==rw  
audit method                                     审计方法 GytI_an8  
audit objective                                         审计目标，审计目的 }54\NSj0  
audit of financial statements                      会计报表审计，财务报表审计 ,n&Dg58K  
audit opinion                                     审计意见 @@!t$dD  
audit period                                      被审计期间，被审计年度 %{o5}TqD  
audit plan                                          审计计划 hQHV]xW  
audit planning                                    编制审计计划，制定审计计划，审计计划 <}i\fJX6  
audit planning stage                                  审计计划阶段 3tOnALv  
audit procedure                                审计程序 c#Ux{^ZE  
audit programme                               审计程序表，具体审计计划 q(a6@6f"kD  
audit report                                       审计报告 I9tdr<  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 a)`h*P5@  
audit report with a qualified opinion                 有保留意见的审计报告 ~_^nWT*BV  
audit report with an adverse opinion                否定意见的审计报告 #4~Ivj  
audit report with dual dates                      双重日期审计报告 4my8 p Fk  
audit reporting stage                                 审计报告阶段 &/a/V  
audit responsibility                                   审计责任 MZ% P(5  
audit results                                      审计结果 uXK$5"  
audit risk                                          审计风险 :/ "qNPJ  
audit sampling                                          审计抽样 c3K(mM:  
audit sampling techniques                         审计抽样方法，审计抽样技术 bpKb<c  
audit strategies                                  审计策略 9J l9\y9  
audit summary                                         审计总结，审计小结 )RA7Y}e|m  
audit team                                         审计小组 J*$ !^\s  
audit test                                    审计测试 >Q"eaJxE!l  
audit trail                                          审计轨迹 ~EX/IIa{  
audit work                                        审计工作 ]9b*!n<z  
audit working paper                                 审计工作底稿 -+O8v;aC'  
audited financial statement                        审计会计报表，已审计财务报表 srg#<oH|{c  
Auditing Guidelines (the～)                      审计规范指南 Udd|.JRd  
auditing standards                             审计准则 `q4\w[0+p  
audit-oriented working paper                          (审计)业务类工作底稿 ]sbu9O ^"f  
authorisation                                     授权 ydoCoD w  
authorisation of transaction                       交易的授权 #l{q
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availability                                         可获得性 =Z%&jul  
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balance                                      余额；差额；平衡 INcJXlv  
balance sheet                                    资产负债表 FDpNM\SR1l  
bank                                                 银行 y{"8VT)  
bank account                                    银行账户，银行户头 h9SS o0]F  
bank statement                                 银行对账单 #J1a `}x  
barter transaction                              易货交易，以物换物交易 `[Z?&'CRQ  
basis of audit                                    审计依据 o2F6K*u
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basis of preparation                                (会计报表的)编制基础 cBc6*%ZD  
book of account                               账目，账簿 iOzw)<  
borrowing                                         借款，贷款，借债 wK|&[ms  
branch                                              分支，分支机构，分店 5RZAs63t  
brought forward                                (账户余额等的)承上年，承上期，承上页 @I_A(cr  
budget                                              预算 [.|tD  
building                                      建筑物；大楼 +| Cvv]Tx1  
business conditions                                  业务情况，经营情况 QeU>%qKT  
business licence                               (企业等的)营业执照 kw?RUt0-V  
business relation                                业务关系 7F.>M  
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