[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 UB$}`39@  
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审计词汇英汉对照 PLCm\Oh$l  
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ability to continue as a going concern               持续经营能力 ;ku
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acceptability                                     可接受性，可接受程度 ~KK} $iM  
acceptable level of detection risk                     检查风险的可接受水平 =7 l uV_5  
acceptance of engagement                       接受委托  r h*F  
accepting the engagement for the first time              首次接受委托 wvv+~K9jq  
access to asset                                         对资产的接触 KF%BX~80C  
according to                                     根据，依据，依照 jPWONz(#  
account balance                                账户余额 ?;XO1cs  
account for                                       对……进行会计处理，核算；解释 |E8sw a  
accounting                                        会计，会计学 "Z.6@ c7  
accounting advisory serve                        会计咨询服务 irt9%w4"  
accounting firm                                 会计师事务所 G
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accounting information                      会计信息，会计资料 =pL$*`]?  
accounting period                             会计期间 p6DI7<C<H  
accounting policies                                   会计政策 V:\:[KcL^  
accounting professional bodies                 会计职业组织，会计职业团体 PCT&d)}  
accounting records                                   会计记录 mskG2mA  
accounting responsibility                           会计责任 7`|'Om?'  
accounting service                             会计服务  u r$  
accounting standards                                会计准则 s)-An(Uw  
Accounting Standards for Business Enterprises       企业会计准则 )D8 op;Fn  
accounting system                             会计系统 (0{Dn5MH  
accounting treatment                                会计处理 #
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accuracy                                    准确性，精确性 *!QmYH5r0  
additional audit procedures                      追加审计程序 %' DOFiU  
addressee                                         收件人，收信人 5rsz2;#p  
Administration of State-owned Assets  (the～)     国有资产管理局 Y@FYo>0O  
administrative laws and regulations                 行政法规 9UM)"I&k  
adverse impact                                 不利影响，负面影响 t&?jJ7 (&8  
adverse opinion                                反对意见 g[} L ?  
advisory group                                  咨询组，顾问组 /~,*DH$)  
agency fee                                        代理费，代理费用 Cl0kR3Y  
aggregate                                          总计，合计为…… d{fd 5jv;  
alternation of document and record                 变造文件和记录 hK?GIbRZ  
alternative audit procedures                      替代审计程序，备选审计程序 <*5S7)]BP  
amend                                              修改，修订 [2@:jLth=  
amortisation                                      摊销 ex>7f%\  
analytical capacity                             分析能力 '\bokwsP  
analytical procedures                               分析性程序 EQyX!  
annual financial statements                        年度会计报表，年度财务报表 ZqclmCi  
appendix                                          附录，附表 e$9a9twl  
applicable                                         适用的 |f_'(-v`E  
applicable laws and regulations                 适用的法规 b7.7@Ly y  
application systems                                  应用系统 aO{@.  
apply consistently                              一贯地执行，一贯地实施 #9GfMxH  
appropriate                                       适当的，合适的； mV}b Q^*?Z  
征用，挪用 [n"eD4)K|  
appropriate authorization                          适当的授权 )Jt. Z^J<  
appropriateness of audit evidence                    审计证据的适当性 j/t%7,  
approval                                    批准，核准 bB<S4@jF8z  
assertion                                    (会计报表上的)认定；确认 1>*oN  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 h0F=5| B  
asset                                                 资产，财产 L?ZSfm2<  
asset restructuring                             资产重组 pA8bFtt  
assignment of duties                                 职责的划分 aE0R{yupZ  
assistant                                     助理，助理人员 \GEz.Vb  
associated company                                 联属公司，联营公司 ip?]&5s  
association                                        联合，结合；协会，社团 h,\{s_b  
assumption                                       假设，假定 6FDj:~  
at a given date                                         在某一特定时日 d9[j4q_  
attestation                                         鉴证，公证 :Wbp|:N0  
attestation service                             鉴证服务 5(<O?#P  
audit adjustment                                审计调整 ?NA$<0  
audit areas                                        审计领域 b ri[&=  
audit conclusion                                审计结论 Zj[m  
audit effectiveness                             审计效果 Noj*K6  
audit efficiency                                  审计效率 lJ3VMYVrUP  
audit engagement letter                      审计业务约定书 $}vk+.!*1  
audit evidence                                          审计证据 i$kB6B#==  
audit fee                                    审计费 gdIk%m4  
audit files                                          审计档案 ?)9L($VVD  
audit findings                                     审计中发现的事项 . ]E(P   
audit implementation stage                        审计实施阶段 p&I>xu8fl  
audit mark                                        审计标识 q{h,}[U=  
audit materiality                                 审计重要性 (1x8DVXNN  
audit method                                     审计方法 k[*9b:~  
audit objective                                         审计目标，审计目的 dOv\]  
audit of financial statements                      会计报表审计，财务报表审计 &0kr[Ik.  
audit opinion                                     审计意见 k (AE%eA  
audit period                                      被审计期间，被审计年度 2S_u/32]W  
audit plan                                          审计计划 .6MG#N  
audit planning                                    编制审计计划，制定审计计划，审计计划 tQ@7cjq8bA  
audit planning stage                                  审计计划阶段 X>$ Wf
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audit procedure                                审计程序 "6C a{n1hk  
audit programme                               审计程序表，具体审计计划 R+.4|1p  
audit report                                       审计报告 T;DKDga  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 A\?t^T  
audit report with a qualified opinion                 有保留意见的审计报告 ?Tc|3U  
audit report with an adverse opinion                否定意见的审计报告 ObM/~{rKx  
audit report with dual dates                      双重日期审计报告 _N;@jq\q  
audit reporting stage                                 审计报告阶段 KKpM=MZ  
audit responsibility                                   审计责任 Rir0^XqG  
audit results                                      审计结果 A@o
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audit risk                                          审计风险 G+#bO5  
audit sampling                                          审计抽样 0V6, &rTF  
audit sampling techniques                         审计抽样方法，审计抽样技术  dF `7]  
audit strategies                                  审计策略 aNry>2:  
audit summary                                         审计总结，审计小结 L{~ ]lUo  
audit team                                         审计小组 r.)n
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audit test                                    审计测试 g5U,   
audit trail                                          审计轨迹
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audit work                                        审计工作 4x ?NCD=k  
audit working paper                                 审计工作底稿 Kz b-a$  
audited financial statement                        审计会计报表，已审计财务报表 Pfs_tu  
Auditing Guidelines (the～)                      审计规范指南 gZ&4b'XS,  
auditing standards                             审计准则 e!0xh  
audit-oriented working paper                          (审计)业务类工作底稿 ^+- QY\N j  
authorisation                                     授权 hqeknTGsIn  
authorisation of transaction                       交易的授权 1D[V{) #  
availability                                         可获得性 xJ<RQCW$  
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balance                                      余额；差额；平衡 AAfhh5i  
balance sheet                                    资产负债表 [;hkT   
bank                                                 银行 bq5ySy{8  
bank account                                    银行账户，银行户头 E uO:}[  
bank statement                                 银行对账单 vE`;1UA}  
barter transaction                              易货交易，以物换物交易 tX% C5k  
basis of audit                                    审计依据 }WJXQ@  
basis of preparation                                (会计报表的)编制基础 1/1oT  
book of account                               账目，账簿 H,<CR9@(5d  
borrowing                                         借款，贷款，借债 NI"Zocp  
branch                                              分支，分支机构，分店 xj33g6S  
brought forward                                (账户余额等的)承上年，承上期，承上页 +|;Ri68  
budget                                              预算 ?#c "wA&  
building                                      建筑物；大楼 AHr^G '  
business conditions                                  业务情况，经营情况 +Y*4/w[   
business licence                               (企业等的)营业执照 Q~"Lyy8  
business relation                                业务关系 X*#\JF4$i  
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