[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 54_CewL1P]  
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审计词汇英汉对照 9.m_ 3"s  
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ability to continue as a going concern               持续经营能力 AY5%<CWj8  
acceptability                                     可接受性，可接受程度 _VMW-trG
 
acceptable level of detection risk                     检查风险的可接受水平 %C" wUAY  
acceptance of engagement                       接受委托 H1y l88K  
accepting the engagement for the first time              首次接受委托 r,(rWptf4  
access to asset                                         对资产的接触 4'Z=T\:  
according to                                     根据，依据，依照 Y#V`i K  
account balance                                账户余额 Dkayk  
account for                                       对……进行会计处理，核算；解释 KqG:o+V=  
accounting                                        会计，会计学 ()6(eRGJ  
accounting advisory serve                        会计咨询服务 - jfZLO4  
accounting firm                                 会计师事务所 Yz us=  
accounting information                      会计信息，会计资料 G%Hr c  
accounting period                             会计期间 -8-  
accounting policies                                   会计政策 s]#D; i8  
accounting professional bodies                 会计职业组织，会计职业团体 6%sX<)n%]  
accounting records                                   会计记录 8)s}>:}  
accounting responsibility                           会计责任 e%uPZ >'q  
accounting service                             会计服务 OIGu`%~js  
accounting standards                                会计准则 z4!TK ps  
Accounting Standards for Business Enterprises       企业会计准则 7;:R\d6iL  
accounting system                             会计系统 NTASrh  
accounting treatment                                会计处理 Wz)s#  
accuracy                                    准确性，精确性 mY*JNx  
additional audit procedures                      追加审计程序 \L>3E#R-Q  
addressee                                         收件人，收信人 mHrt)0\_  
Administration of State-owned Assets  (the～)     国有资产管理局 1Jg&L~Ws"  
administrative laws and regulations                 行政法规 u27K 0}  
adverse impact                                 不利影响，负面影响 -"Wp
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adverse opinion                                反对意见 }dQW-U  
advisory group                                  咨询组，顾问组 2a'b}<|[(  
agency fee                                        代理费，代理费用 #!wu}nDu  
aggregate                                          总计，合计为…… 3 jZPv;9OC  
alternation of document and record                 变造文件和记录 m/O u $  
alternative audit procedures                      替代审计程序，备选审计程序 Eyv%"+>  
amend                                              修改，修订 @W[`^jfQ  
amortisation                                      摊销 J,Du:|3o  
analytical capacity                             分析能力 -f@~{rK.L  
analytical procedures                               分析性程序 Jte:U*2  
annual financial statements                        年度会计报表，年度财务报表 V*5 ~A[r  
appendix                                          附录，附表 Aj((tMJNOw  
applicable                                         适用的 lK;|ciq"c7  
applicable laws and regulations                 适用的法规 ZjF5*A8l  
application systems                                  应用系统 lqh+yX%*  
apply consistently                              一贯地执行，一贯地实施 xTiC[<j  
appropriate                                       适当的，合适的； U2m86@E  
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appropriate authorization                          适当的授权 #\3(rzQVO  
appropriateness of audit evidence                    审计证据的适当性 }G}2Y (  
approval                                    批准，核准 bHZXMUewC  
assertion                                    (会计报表上的)认定；确认 LlOUK2tZ  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 5V5Nx(31i  
asset                                                 资产，财产 qIIc>By(\"  
asset restructuring                             资产重组 C ioM!D  
assignment of duties                                 职责的划分 3]"RaI4Q0  
assistant                                     助理，助理人员 +AkAMZ"Mg  
associated company                                 联属公司，联营公司 OZ##x  
association                                        联合，结合；协会，社团 mucKmb/  
assumption                                       假设，假定 z/Z 0cM#  
at a given date                                         在某一特定时日 CzDJbvv]  
attestation                                         鉴证，公证 8WU_d`DF  
attestation service                             鉴证服务 i E p{  
audit adjustment                                审计调整 LgFF+z  
audit areas                                        审计领域 MG6taOO!  
audit conclusion                                审计结论 z0|%h?N  
audit effectiveness                             审计效果 +PT/pybA  
audit efficiency                                  审计效率 vdA3  
audit engagement letter                      审计业务约定书 ZyAm:yO  
audit evidence                                          审计证据 /
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audit fee                                    审计费 Cn+'!?!d,  
audit files                                          审计档案 $bSnbU<  
audit findings                                     审计中发现的事项 W Cz+  
audit implementation stage                        审计实施阶段 P5,X,-eG  
audit mark                                        审计标识 Zw6UH;5  
audit materiality                                 审计重要性 6j uNn}  
audit method                                     审计方法 t$+[(}@+  
audit objective                                         审计目标，审计目的 .YOC|\  
audit of financial statements                      会计报表审计，财务报表审计 )2
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audit opinion                                     审计意见 MoAZ!cF8  
audit period                                      被审计期间，被审计年度 4FLL*LCNX  
audit plan                                          审计计划 gLp7<gx6  
audit planning                                    编制审计计划，制定审计计划，审计计划 X'[93 C|K  
audit planning stage                                  审计计划阶段 ,Hq*z c
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audit procedure                                审计程序 5}-e9U  
audit programme                               审计程序表，具体审计计划 U4PnQ K,  
audit report                                       审计报告 o+-G@16  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 Ew
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audit report with a qualified opinion                 有保留意见的审计报告 *F[;D7sZ~  
audit report with an adverse opinion                否定意见的审计报告 i_<Uk8  
audit report with dual dates                      双重日期审计报告 #>)OLKP  
audit reporting stage                                 审计报告阶段 ";vP77|m7R  
audit responsibility                                   审计责任 &.D#OnRh9  
audit results                                      审计结果 .]gY{_|x  
audit risk                                          审计风险 xi 3  
audit sampling                                          审计抽样 d^ -sxl3}  
audit sampling techniques                         审计抽样方法，审计抽样技术 oY;=$8y<q  
audit strategies                                  审计策略 67,@*cK3?J  
audit summary                                         审计总结，审计小结 iLhxcM2K  
audit team                                         审计小组 gFBMARxi  
audit test                                    审计测试 1uz7E  
audit trail                                          审计轨迹 w&U>w@H^  
audit work                                        审计工作 [*i6?5}-  
audit working paper                                 审计工作底稿 'UW]~  
audited financial statement                        审计会计报表，已审计财务报表 RxUABF8b  
Auditing Guidelines (the～)                      审计规范指南 $<c;xDO&t  
auditing standards                             审计准则 j=>:{`*c  
audit-oriented working paper                          (审计)业务类工作底稿 ?|}%A9  
authorisation                                     授权 ~r% >x  
authorisation of transaction                       交易的授权 xNLvK:@0p  
availability                                         可获得性 Y#[Wv1hi  
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balance                                      余额；差额；平衡 6|{$]<'  
balance sheet                                    资产负债表 @)h
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bank                                                 银行 2p6`@8*34  
bank account                                    银行账户，银行户头 !/]vt?v#^  
bank statement                                 银行对账单 *U{E[<k{  
barter transaction                              易货交易，以物换物交易 aNcuT,=(?8  
basis of audit                                    审计依据 k2axGq  
basis of preparation                                (会计报表的)编制基础 .WeP]dX%:f  
book of account                               账目，账簿 ]Sl]G6#Iwv  
borrowing                                         借款，贷款，借债 f*uD9l%/  
branch                                              分支，分支机构，分店 t
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brought forward                                (账户余额等的)承上年，承上期，承上页 '5:P,1tWU  
budget                                              预算 Z3j
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building                                      建筑物；大楼 O:^m#:[cE  
business conditions                                  业务情况，经营情况 =5zx]N1r  
business licence                               (企业等的)营业执照 sPKyg  
business relation                                业务关系 C{"uz_Gh  
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