[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 b0PF7PEEQ  
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审计词汇英汉对照 EXS 1.3>  
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ability to continue as a going concern               持续经营能力 (/v(.t  
acceptability                                     可接受性，可接受程度 5``/exG>  
acceptable level of detection risk                     检查风险的可接受水平 _j}|R(s*+V  
acceptance of engagement                       接受委托 dF5EIPl;J  
accepting the engagement for the first time              首次接受委托 nP0|nPWz#  
access to asset                                         对资产的接触 < :<E~anH  
according to                                     根据，依据，依照 &}OaiTzEmc  
account balance                                账户余额 l<(
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account for                                       对……进行会计处理，核算；解释 ] 8+!  
accounting                                        会计，会计学 ht!o_0{~  
accounting advisory serve                        会计咨询服务 Wf-i)oc4I  
accounting firm                                 会计师事务所 U;`N:~|p#  
accounting information                      会计信息，会计资料  pzg|?U  
accounting period                             会计期间 (6^v`SZ  
accounting policies                                   会计政策 *q=pv8&*s  
accounting professional bodies                 会计职业组织，会计职业团体 Nm\0>}  
accounting records                                   会计记录 F7Mf>."  
accounting responsibility                           会计责任 k9~NIvnB`  
accounting service                             会计服务 pTprU)sa7  
accounting standards                                会计准则 ymr
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Accounting Standards for Business Enterprises       企业会计准则 ;v^tUyhCb  
accounting system                             会计系统 4sP0oe[h  
accounting treatment                                会计处理 i,8h B(M!  
accuracy                                    准确性，精确性 <wW#Wnc]  
additional audit procedures                      追加审计程序 =!GUQLS{  
addressee                                         收件人，收信人 \v)Dy)Vhg2  
Administration of State-owned Assets  (the～)     国有资产管理局 JLT1 0c3  
administrative laws and regulations                 行政法规 ?k TVC  
adverse impact                                 不利影响，负面影响 z4HIDb  
adverse opinion                                反对意见 d/v{I  
advisory group                                  咨询组，顾问组 o:.={)rX  
agency fee                                        代理费，代理费用 COH0aNp;  
aggregate                                          总计，合计为…… X#EMmB!  
alternation of document and record                 变造文件和记录 Wl dlN?[j  
alternative audit procedures                      替代审计程序，备选审计程序 B:\\aOEj  
amend                                              修改，修订 |F=!0Id<  
amortisation                                      摊销 9E'fM  
analytical capacity                             分析能力 EcxPbRg  
analytical procedures                               分析性程序 ` .|JTm[  
annual financial statements                        年度会计报表，年度财务报表 mKugb_d?  
appendix                                          附录，附表 5z~rl }`v  
applicable                                         适用的 3k.{gAZKh  
applicable laws and regulations                 适用的法规 4/;hA z  
application systems                                  应用系统 ,)TtI~6Q  
apply consistently                              一贯地执行，一贯地实施 lr'h  
appropriate                                       适当的，合适的； 4z kn~oy  
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appropriate authorization                          适当的授权 0"
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appropriateness of audit evidence                    审计证据的适当性 48hu=,)81*  
approval                                    批准，核准 {;4Y5kj  
assertion                                    (会计报表上的)认定；确认 ##+|zka!U  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 sD H^l)4h  
asset                                                 资产，财产 @<=xfs  
asset restructuring                             资产重组 VkTdpeBV  
assignment of duties                                 职责的划分 0{^@kxV  
assistant                                     助理，助理人员 DDxbIkt  
associated company                                 联属公司，联营公司 mFfw*,M
  
association                                        联合，结合；协会，社团 ~P8 6=Vw  
assumption                                       假设，假定 2~dUnskyy  
at a given date                                         在某一特定时日 Veo*-sl  
attestation                                         鉴证，公证 B>Tfyo  
attestation service                             鉴证服务  J@sH(S  
audit adjustment                                审计调整 Rah"La  
audit areas                                        审计领域 3#N'nhUzA  
audit conclusion                                审计结论 5b>-t#N,  
audit effectiveness                             审计效果 RfH.WXi  
audit efficiency                                  审计效率 R[KF${X4  
audit engagement letter                      审计业务约定书 +Ysm6n '  
audit evidence                                          审计证据 7ss Y*1b  
audit fee                                    审计费 zx` %)r  
audit files                                          审计档案 ~e*3_l>9  
audit findings                                     审计中发现的事项 .1n=&d|  
audit implementation stage                        审计实施阶段 x\PZ.o  
audit mark                                        审计标识 j5Kw0Wy7  
audit materiality                                 审计重要性 rQmDpoy
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audit method                                     审计方法 g_X-.3=2K  
audit objective                                         审计目标，审计目的 :btb|^C  
audit of financial statements                      会计报表审计，财务报表审计 I|zak](HU  
audit opinion                                     审计意见 \ #< .&`8B  
audit period                                      被审计期间，被审计年度

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audit plan                                          审计计划 8(-V pU  
audit planning                                    编制审计计划，制定审计计划，审计计划 ^*sDJ #  
audit planning stage                                  审计计划阶段 z=mH\!  
audit procedure                                审计程序 tfB}U.  
audit programme                               审计程序表，具体审计计划 H<_BnT#  
audit report                                       审计报告 x}\x3U  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 LLyw9y1  
audit report with a qualified opinion                 有保留意见的审计报告 kN7JZ12  
audit report with an adverse opinion                否定意见的审计报告 mJ+M|#Ox  
audit report with dual dates                      双重日期审计报告 F1_s%&  
audit reporting stage                                 审计报告阶段 MWdev.m:Z  
audit responsibility                                   审计责任 y8
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audit results                                      审计结果 9mE6Cp.Wv  
audit risk                                          审计风险 D5Zgi!  
audit sampling                                          审计抽样 /{1sU}k-  
audit sampling techniques                         审计抽样方法，审计抽样技术 bn7"!6
 
audit strategies                                  审计策略 ~6{iQZa1Y  
audit summary                                         审计总结，审计小结 ,+w9_Gy2H  
audit team                                         审计小组 s;brs}  
audit test                                    审计测试 ))T@U?r  
audit trail                                          审计轨迹 rR Kbs@1M  
audit work                                        审计工作 ^}SP,lg'  
audit working paper                                 审计工作底稿 8Z&M}Llk  
audited financial statement                        审计会计报表，已审计财务报表 rX7GVg@H  
Auditing Guidelines (the～)                      审计规范指南 87!D@X
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auditing standards                             审计准则 ATQw=w 3W  
audit-oriented working paper                          (审计)业务类工作底稿 1`hmD1d  
authorisation                                     授权 } 6 ,m2u  
authorisation of transaction                       交易的授权 cI Sugk~  
availability                                         可获得性 * 'eE[/K  
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balance                                      余额；差额；平衡 &9Y ^/W  
balance sheet                                    资产负债表 J#.f%V
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bank                                                 银行 mkE_ a>  
bank account                                    银行账户，银行户头 1Kjqs)p^  
bank statement                                 银行对账单 
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barter transaction                              易货交易，以物换物交易 GB%kxtGD;\  
basis of audit                                    审计依据 Vc[aNpE  
basis of preparation                                (会计报表的)编制基础 DCsamOA~  
book of account                               账目，账簿 jKh:}yl4  
borrowing                                         借款，贷款，借债 K}t=Y  
branch                                              分支，分支机构，分店 L@5sY0 M  
brought forward                                (账户余额等的)承上年，承上期，承上页 ~<N9ckK  
budget                                              预算 o3"Nxq"U  
building                                      建筑物；大楼 QdIx@[+WOq  
business conditions                                  业务情况，经营情况 g6 H}a  
business licence                               (企业等的)营业执照 zG0]!A  
business relation                                业务关系 9^L{)t>  
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