[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 =' #yG(h  
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审计词汇英汉对照 SR {KL#NC  
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ability to continue as a going concern               持续经营能力 R(DlJ  
acceptability                                     可接受性，可接受程度 Ea?u5$>gY"  
acceptable level of detection risk                     检查风险的可接受水平 0-zIohSJdQ  
acceptance of engagement                       接受委托 _9"%;:t  
accepting the engagement for the first time              首次接受委托 6?KJ"Ai9  
access to asset                                         对资产的接触 psE&Rx3)  
according to                                     根据，依据，依照 F]^ZdJ2  
account balance                                账户余额 ?-9It|R  
account for                                       对……进行会计处理，核算；解释 5KwT(R o  
accounting                                        会计，会计学 VeWvSIP,EQ  
accounting advisory serve                        会计咨询服务 4$jb
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accounting firm                                 会计师事务所 u6~/" _FwY  
accounting information                      会计信息，会计资料 wm _o(Z}  
accounting period                             会计期间 Y` tB5P  
accounting policies                                   会计政策 l*<RKY8  
accounting professional bodies                 会计职业组织，会计职业团体 Fs;_z9ej-u  
accounting records                                   会计记录 bupDnTF  
accounting responsibility                           会计责任 ##qs{s^]  
accounting service                             会计服务 WY" `wM  
accounting standards                                会计准则 `'M}.q,k~  
Accounting Standards for Business Enterprises       企业会计准则 S(h+,+289  
accounting system                             会计系统 j43-YdCJ  
accounting treatment                                会计处理 =9#cf-?  
accuracy                                    准确性，精确性 *9xv0hRQ%?  
additional audit procedures                      追加审计程序
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addressee                                         收件人，收信人 UqsX@jL!  
Administration of State-owned Assets  (the～)     国有资产管理局 P+[\9Gg  
administrative laws and regulations                 行政法规 h;2n2.Q  
adverse impact                                 不利影响，负面影响 K cNh3CR  
adverse opinion                                反对意见 x9VR>ux&  
advisory group                                  咨询组，顾问组 ^K n{L  
agency fee                                        代理费，代理费用 `f+l\'.s  
aggregate                                          总计，合计为…… 2/V9Or52  
alternation of document and record                 变造文件和记录 z\?cazQ  
alternative audit procedures                      替代审计程序，备选审计程序 T_*R^Ukb5  
amend                                              修改，修订 .@(9v.:_u  
amortisation                                      摊销 Uk|(VR9  
analytical capacity                             分析能力 D\i8WU  
analytical procedures                               分析性程序 k874tD  
annual financial statements                        年度会计报表，年度财务报表 ;33LuD<h.  
appendix                                          附录，附表 \w\{x0u  
applicable                                         适用的 0x]WW|se*  
applicable laws and regulations                 适用的法规 !/Wp0E'A  
application systems                                  应用系统 o>}fKg<  
apply consistently                              一贯地执行，一贯地实施 ;;g'C*_  
appropriate                                       适当的，合适的； i?
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appropriate authorization                          适当的授权 *%wfR7G[B  
appropriateness of audit evidence                    审计证据的适当性 sX$EdIq  
approval                                    批准，核准 `8rInfV  
assertion                                    (会计报表上的)认定；确认 r^|AiYI)  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 dwAFJhgh  
asset                                                 资产，财产 ?E:L6,a  
asset restructuring                             资产重组 [exIK  
assignment of duties                                 职责的划分 bI?YNt,  
assistant                                     助理，助理人员 J}UG{RttI  
associated company                                 联属公司，联营公司 <"Cacfg  
association                                        联合，结合；协会，社团 iI(7{$y  
assumption                                       假设，假定 t^zmvPDK  
at a given date                                         在某一特定时日 ,3tcti~sZ  
attestation                                         鉴证，公证 DHlCus=ic  
attestation service                             鉴证服务 l3C%`[MB  
audit adjustment                                审计调整 Z U^dLN-N  
audit areas                                        审计领域 UBy< vwnU  
audit conclusion                                审计结论 WfDpeXdO  
audit effectiveness                             审计效果 Vx6/Rehj  
audit efficiency                                  审计效率 N1O.U"L;  
audit engagement letter                      审计业务约定书 b7_uT`<  
audit evidence                                          审计证据 aOH$}QnS  
audit fee                                    审计费 &hb: ~>
 
audit files                                          审计档案 bijE]:<AE7  
audit findings                                     审计中发现的事项 8NRc+@f|m  
audit implementation stage                        审计实施阶段 "Wz#<! .r  
audit mark                                        审计标识 8aHs I(  
audit materiality                                 审计重要性 zrg#BXj7  
audit method                                     审计方法 `Z:5E  
audit objective                                         审计目标，审计目的 - s,M+Q(<  
audit of financial statements                      会计报表审计，财务报表审计 oSOO5dk:
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audit opinion                                     审计意见 u'BuZF  
audit period                                      被审计期间，被审计年度 s;'jn_,0  
audit plan                                          审计计划 5}uH;E)4  
audit planning                                    编制审计计划，制定审计计划，审计计划 6eNo}Tos9  
audit planning stage                                  审计计划阶段 ,@1.&!F4it  
audit procedure                                审计程序 B8'e,9   
audit programme                               审计程序表，具体审计计划 8;
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audit report                                       审计报告 :7w^2/ZGo  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 }Ra'`;D$  
audit report with a qualified opinion                 有保留意见的审计报告 N=QeeAI}}m  
audit report with an adverse opinion                否定意见的审计报告 Ikn)XZU^  
audit report with dual dates                      双重日期审计报告 V{j>09u  
audit reporting stage                                 审计报告阶段 6:v$g  
audit responsibility                                   审计责任 !5;A.f  
audit results                                      审计结果 -! k$ Z  
audit risk                                          审计风险 EGZF@#N  
audit sampling                                          审计抽样 YGj3W.eH  
audit sampling techniques                         审计抽样方法，审计抽样技术 e /4{pe+,  
audit strategies                                  审计策略 eXqS9`zKr  
audit summary                                         审计总结，审计小结 cCoa3U/  
audit team                                         审计小组 `T gwa  
audit test                                    审计测试 u&!QP4$"z  
audit trail                                          审计轨迹 q@}eYQ=P|e  
audit work                                        审计工作 >(} I7  
audit working paper                                 审计工作底稿 ;%_fQNFb  
audited financial statement                        审计会计报表，已审计财务报表 \[Dxg`;4  
Auditing Guidelines (the～)                      审计规范指南 
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auditing standards                             审计准则 i8\&J.  
audit-oriented working paper                          (审计)业务类工作底稿 *hP9d;-Ar  
authorisation                                     授权 oTPPYi[r  
authorisation of transaction                       交易的授权 FOFZ/q  
availability                                         可获得性 d&dp#)._8  
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balance                                      余额；差额；平衡 Aqwjs 3  
balance sheet                                    资产负债表 ){PL6|5x  
bank                                                 银行 >0W:snNK  
bank account                                    银行账户，银行户头 UUf-G0/P  
bank statement                                 银行对账单 V?a+u7*U&  
barter transaction                              易货交易，以物换物交易 GtCbzNY  
basis of audit                                    审计依据 QeK@++EVc  
basis of preparation                                (会计报表的)编制基础 Jv|uI1V  
book of account                               账目，账簿 i,{'}B  
borrowing                                         借款，贷款，借债 +$hqwNh@Z@  
branch                                              分支，分支机构，分店 b#:Pl`n6u  
brought forward                                (账户余额等的)承上年，承上期，承上页 -gWqq7O  
budget                                              预算 -\b$5oa(  
building                                      建筑物；大楼 cBl F  
business conditions                                  业务情况，经营情况 dc.oK4G}  
business licence                               (企业等的)营业执照 RGw=!0V  
business relation                                业务关系 aIrQ=}  
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