[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 rra|}l4Y  
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审计词汇英汉对照 h^QLvOuR  
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ability to continue as a going concern               持续经营能力 qLjLfJJ2  
acceptability                                     可接受性，可接受程度 a/wg%cWG_  
acceptable level of detection risk                     检查风险的可接受水平 Dj9v9  
acceptance of engagement                       接受委托 hs;YMUA"  
accepting the engagement for the first time              首次接受委托
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access to asset                                         对资产的接触 Rb/|ae  
according to                                     根据，依据，依照 <z.Y#{p?k  
account balance                                账户余额 uSsP'qd  
account for                                       对……进行会计处理，核算；解释  !n`9V^`  
accounting                                        会计，会计学 ahh&h1q7|  
accounting advisory serve                        会计咨询服务 h
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accounting firm                                 会计师事务所 dI(1L~  
accounting information                      会计信息，会计资料 tDC?St1  
accounting period                             会计期间 QLm#7ms*y  
accounting policies                                   会计政策 m|uVmg!*  
accounting professional bodies                 会计职业组织，会计职业团体 V7 OhOLK8  
accounting records                                   会计记录 :$=]*54`T  
accounting responsibility                           会计责任 Wq2Bo*[*  
accounting service                             会计服务 po! [Nd&"  
accounting standards                                会计准则
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Accounting Standards for Business Enterprises       企业会计准则 "F[e~S#V*  
accounting system                             会计系统 G1 K@Ir<  
accounting treatment                                会计处理 g+j\wvx0  
accuracy                                    准确性，精确性 BT^Im=A  
additional audit procedures                      追加审计程序 Kj7 ?_o{  
addressee                                         收件人，收信人 ' I g:-
 
Administration of State-owned Assets  (the～)     国有资产管理局 Vg^yjP{sv  
administrative laws and regulations                 行政法规 6:Hd`  
adverse impact                                 不利影响，负面影响 ).32Im!;#R  
adverse opinion                                反对意见 SpO%nZ";g8  
advisory group                                  咨询组，顾问组 t5aX9WIW  
agency fee                                        代理费，代理费用 ]\1H=g%Ou  
aggregate                                          总计，合计为…… SgWLs %B  
alternation of document and record                 变造文件和记录 |4C5;"Pc  
alternative audit procedures                      替代审计程序，备选审计程序 6vfut$)[{  
amend                                              修改，修订 5_\1f|,  
amortisation                                      摊销 |jI|},I  
analytical capacity                             分析能力 swz)gh-*  
analytical procedures                               分析性程序 :u,Ji9 u  
annual financial statements                        年度会计报表，年度财务报表
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appendix                                          附录，附表 !ra,HkU
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applicable                                         适用的 .~a.mT  
applicable laws and regulations                 适用的法规 P(bds  
application systems                                  应用系统 >:bXw#w
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apply consistently                              一贯地执行，一贯地实施 =B{B?B"r  
appropriate                                       适当的，合适的； "]bOpk T  
征用，挪用 yJ:rry  
appropriate authorization                          适当的授权 #[&9~za'"m  
appropriateness of audit evidence                    审计证据的适当性 .wO-2h{Q  
approval                                    批准，核准 /s~BE ,su  
assertion                                    (会计报表上的)认定；确认 ctoh&5%!n+  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 sis1Dh9:  
asset                                                 资产，财产 }vb.>hy  
asset restructuring                             资产重组 sB*!Nf^y  
assignment of duties                                 职责的划分 @rv)J[7Y&  
assistant                                     助理，助理人员 2c'<rkA  
associated company                                 联属公司，联营公司 58t_j
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association                                        联合，结合；协会，社团 nKmf#  
assumption                                       假设，假定 uO((Mg  
at a given date                                         在某一特定时日 ?X+PNw|pf  
attestation                                         鉴证，公证 z
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attestation service                             鉴证服务 J'%W_?wZ  
audit adjustment                                审计调整 G '%ZPh89  
audit areas                                        审计领域 b w!  
audit conclusion                                审计结论 <Zo{D |hW  
audit effectiveness                             审计效果 C{G;G@/7  
audit efficiency                                  审计效率 OYfRtfE  
audit engagement letter                      审计业务约定书 QuBA'4ht  
audit evidence                                          审计证据 \8)FVpS  
audit fee                                    审计费
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audit files                                          审计档案 ?^ R"a##  
audit findings                                     审计中发现的事项 dn&4 84  
audit implementation stage                        审计实施阶段 ck$>  
audit mark                                        审计标识 yBCLS550  
audit materiality                                 审计重要性 y\n#`*5k  
audit method                                     审计方法 KP`Pzx   
audit objective                                         审计目标，审计目的 mYqLqezAA  
audit of financial statements                      会计报表审计，财务报表审计 6H!l>@a7v  
audit opinion                                     审计意见 Q yhu=_&  
audit period                                      被审计期间，被审计年度 q#F+^)DD [  
audit plan                                          审计计划 4,&f#=Y  
audit planning                                    编制审计计划，制定审计计划，审计计划 Z6
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audit planning stage                                  审计计划阶段 xJin%:O  
audit procedure                                审计程序 HOrXxxp1^  
audit programme                               审计程序表，具体审计计划 u
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audit report                                       审计报告 {*"\68e  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 ;3iWV"&_A  
audit report with a qualified opinion                 有保留意见的审计报告 /GF"D5  
audit report with an adverse opinion                否定意见的审计报告 &srD7v9M8  
audit report with dual dates                      双重日期审计报告 L=5Y^f'aU  
audit reporting stage                                 审计报告阶段 (ylZ[M&B:  
audit responsibility                                   审计责任 hbSKlb0d  
audit results                                      审计结果 wauM|/KG  
audit risk                                          审计风险 5'[yw:P-8  
audit sampling                                          审计抽样 7
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audit sampling techniques                         审计抽样方法，审计抽样技术 s6DPb_,  
audit strategies                                  审计策略 3
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audit summary                                         审计总结，审计小结 /Ri-iC >  
audit team                                         审计小组 ~ymSsoD^  
audit test                                    审计测试 R8Dn 
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audit trail                                          审计轨迹 )"g @"LJ=  
audit work                                        审计工作 \okvL2:!  
audit working paper                                 审计工作底稿 \SBA k h  
audited financial statement                        审计会计报表，已审计财务报表 [KMS/'; ]  
Auditing Guidelines (the～)                      审计规范指南 >ktekO:H  
auditing standards                             审计准则 pS8`OBenA  
audit-oriented working paper                          (审计)业务类工作底稿 ?[.g~DK,  
authorisation                                     授权 ^vZu[m  
authorisation of transaction                       交易的授权 aN';_tGvK  
availability                                         可获得性 N.vkM`Z  
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balance                                      余额；差额；平衡 ?{~. }Vn  
balance sheet                                    资产负债表 -h21  
bank                                                 银行 T^gi^{  
bank account                                    银行账户，银行户头 %htbEKWR  
bank statement                                 银行对账单 jF {)2|5  
barter transaction                              易货交易，以物换物交易 b(A;mt#N  
basis of audit                                    审计依据 7'7 o^> !  
basis of preparation                                (会计报表的)编制基础 7U-?Rd  
book of account                               账目，账簿 w!RJ8  
borrowing                                         借款，贷款，借债 m@yx6[E#  
branch                                              分支，分支机构，分店 R4XcWx*pQ  
brought forward                                (账户余额等的)承上年，承上期，承上页 zc1~q  
budget                                              预算 YVO~ 0bX:  
building                                      建筑物；大楼 N8Un42  
business conditions                                  业务情况，经营情况  W|6.gN ]  
business licence                               (企业等的)营业执照 OQ _wsAA  
business relation                                业务关系 a61?G!]  
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