[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 D$k<<dv v
 
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审计词汇英汉对照 w h4WII  
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ability to continue as a going concern               持续经营能力 WJH)>4M#  
acceptability                                     可接受性，可接受程度 "BN-Jvb7q  
acceptable level of detection risk                     检查风险的可接受水平 zj G>=2  
acceptance of engagement                       接受委托 X^L)5n+$X  
accepting the engagement for the first time              首次接受委托 uXxc2}  
access to asset                                         对资产的接触 li>`9qCm
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according to                                     根据，依据，依照 [8Zq 1tU;G  
account balance                                账户余额 T<!&6,N A  
account for                                       对……进行会计处理，核算；解释 I]S8:w![  
accounting                                        会计，会计学 qE
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accounting advisory serve                        会计咨询服务 C[cNwvz  
accounting firm                                 会计师事务所 x --buO  
accounting information                      会计信息，会计资料 JryCL]  
accounting period                             会计期间 iU
cD
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accounting policies                                   会计政策 Qg dHIMY  
accounting professional bodies                 会计职业组织，会计职业团体 l=jfgsj
c  
accounting records                                   会计记录 %m\dNUz4g  
accounting responsibility                           会计责任 eK
}AVz}k  
accounting service                             会计服务 a-I3#3VJ@  
accounting standards                                会计准则 _ZgIm3p0A  
Accounting Standards for Business Enterprises       企业会计准则 \k6Ho?PL  
accounting system                             会计系统 D@[Mk
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accounting treatment                                会计处理 n}8J-/(|+  
accuracy                                    准确性，精确性 q%HT)^F9oO  
additional audit procedures                      追加审计程序  PA5 _  
addressee                                         收件人，收信人 Z,'#
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Administration of State-owned Assets  (the～)     国有资产管理局 i dL6*%M  
administrative laws and regulations                 行政法规 [K2\e N~g  
adverse impact                                 不利影响，负面影响 9v7l@2/  
adverse opinion                                反对意见 zu6
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advisory group                                  咨询组，顾问组 'BE &lW  
agency fee                                        代理费，代理费用 MMs#Y1dH  
aggregate                                          总计，合计为…… -Fcg}\9  
alternation of document and record                 变造文件和记录 !P*1^8b`f  
alternative audit procedures                      替代审计程序，备选审计程序 'jv[Gcss3L  
amend                                              修改，修订 B1]5%B  
amortisation                                      摊销
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analytical capacity                             分析能力 kj(Ko{  
analytical procedures                               分析性程序 RfP>V/jy5  
annual financial statements                        年度会计报表，年度财务报表 R(dVE\u  
appendix                                          附录，附表 Y ..   
applicable                                         适用的 |RUx)&  
applicable laws and regulations                 适用的法规 A?{ X5`y  
application systems                                  应用系统 )wU.|9o]M  
apply consistently                              一贯地执行，一贯地实施
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appropriate                                       适当的，合适的； *Vk%"rwaG  
征用，挪用 WBS~e  
appropriate authorization                          适当的授权 1(V>8}zn  
appropriateness of audit evidence                    审计证据的适当性 TV$Pl[m  
approval                                    批准，核准 ?b?`(JTR  
assertion                                    (会计报表上的)认定；确认 = ;sEi:HC  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 v3 $+l1  
asset                                                 资产，财产 S1Q2<<[  
asset restructuring                             资产重组 *%JncK'  
assignment of duties                                 职责的划分 ,o(7z^1Pe;  
assistant                                     助理，助理人员 y~)rZ-eSB  
associated company                                 联属公司，联营公司 }wmn v  
association                                        联合，结合；协会，社团 _=RA-qZ"  
assumption                                       假设，假定 x\qS|q\N  
at a given date                                         在某一特定时日 nZ?BCO  
attestation                                         鉴证，公证 M{Ss?G4H  
attestation service                             鉴证服务 as\6XW$;Q  
audit adjustment                                审计调整 Do@ :|n  
audit areas                                        审计领域 "bF
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audit conclusion                                审计结论 sjOyg!e  
audit effectiveness                             审计效果 fFD:E} >5  
audit efficiency                                  审计效率 $~UQKv>  
audit engagement letter                      审计业务约定书 8y;W+I(71  
audit evidence                                          审计证据 l"%|VWZ{iq  
audit fee                                    审计费 ns_5
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audit files                                          审计档案 5ru&In&  
audit findings                                     审计中发现的事项 ZM oV!lu  
audit implementation stage                        审计实施阶段 X#9}|rT 56  
audit mark                                        审计标识 wT?.Mte  
audit materiality                                 审计重要性 0RY{y n3  
audit method                                     审计方法 /{pVYY  
audit objective                                         审计目标，审计目的 41luFtE9  
audit of financial statements                      会计报表审计，财务报表审计 y(&JE^GfX  
audit opinion                                     审计意见 /E'cy  
audit period                                      被审计期间，被审计年度 ^p#f B4z  
audit plan                                          审计计划 nenYP0  
audit planning                                    编制审计计划，制定审计计划，审计计划 u}u;jTi>2  
audit planning stage                                  审计计划阶段 ;Ab`b1B  
audit procedure                                审计程序 {~DYf*RZ  
audit programme                               审计程序表，具体审计计划 d # :&Uw  
audit report                                       审计报告 +pU\;x  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 T1bP  I/  
audit report with a qualified opinion                 有保留意见的审计报告 (p<
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audit report with an adverse opinion                否定意见的审计报告 :5X1Tr=A  
audit report with dual dates                      双重日期审计报告 l,Un7]*  
audit reporting stage                                 审计报告阶段 t59"[kQ  
audit responsibility                                   审计责任 c-z2[a8  
audit results                                      审计结果 |ubDudzp  
audit risk                                          审计风险 "@!z+x[8  
audit sampling                                          审计抽样 2 g"_
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audit sampling techniques                         审计抽样方法，审计抽样技术 Z&W|O>QTl  
audit strategies                                  审计策略 =G9%Hz5~:  
audit summary                                         审计总结，审计小结 hQ&S*f&='  
audit team                                         审计小组 7sECbbJT  
audit test                                    审计测试 6|U0"C#]  
audit trail                                          审计轨迹 d=%:rLm$  
audit work                                        审计工作 @xR7>-$0p  
audit working paper                                 审计工作底稿 WrhC q6  
audited financial statement                        审计会计报表，已审计财务报表 )&di c6r  
Auditing Guidelines (the～)                      审计规范指南 y'?|#%D  
auditing standards                             审计准则 IuDg-M[  
audit-oriented working paper                          (审计)业务类工作底稿 ,]@ K6  
authorisation                                     授权 kYBTmz}z  
authorisation of transaction                       交易的授权 'Im7^!-d  
availability                                         可获得性 $Gb] K{e  
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balance                                      余额；差额；平衡 Ko6tp9G  
balance sheet                                    资产负债表 _[8xq:G  
bank                                                 银行 X1U7$/t  
bank account                                    银行账户，银行户头 6GCwc
1g  
bank statement                                 银行对账单 v{Cts3?Br  
barter transaction                              易货交易，以物换物交易 rDkAeX0  
basis of audit                                    审计依据 vlCjh! x  
basis of preparation                                (会计报表的)编制基础 n k]tq3.[  
book of account                               账目，账簿 \3dMA_5  
borrowing                                         借款，贷款，借债 |D)NPN&  
branch                                              分支，分支机构，分店 j"o`K}C  
brought forward                                (账户余额等的)承上年，承上期，承上页 D+{h@^C9Z  
budget                                              预算 9_'xq.uP  
building                                      建筑物；大楼 <tK6+isc  
business conditions                                  业务情况，经营情况 v 1Yf:c  
business licence                               (企业等的)营业执照 3#R~>c2  
business relation                                业务关系 SeAokz>  
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