[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 j}"]s/= 6  
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审计词汇英汉对照 Ag<4r  
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ability to continue as a going concern               持续经营能力 2"zIR(  
acceptability                                     可接受性，可接受程度 rx{#+ iw  
acceptable level of detection risk                     检查风险的可接受水平 +OKA_b"wB  
acceptance of engagement                       接受委托 XpOCQyFnM  
accepting the engagement for the first time              首次接受委托 l#mtND3  
access to asset                                         对资产的接触 QZWoKGd}+  
according to                                     根据，依据，依照 W;5N04ko  
account balance                                账户余额 Bk@bN~B4  
account for                                       对……进行会计处理，核算；解释 rnJS
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accounting                                        会计，会计学 ST#PMb'izn  
accounting advisory serve                        会计咨询服务 rffVfw  
accounting firm                                 会计师事务所 Qb@BV&^y&  
accounting information                      会计信息，会计资料 l DgzM3  
accounting period                             会计期间 ozT._C  
accounting policies                                   会计政策 /95FDk>  
accounting professional bodies                 会计职业组织，会计职业团体 So0 `c,D  
accounting records                                   会计记录 H+nr5!`kz  
accounting responsibility                           会计责任 HE9. k.sS  
accounting service                             会计服务 $&bU2]  
accounting standards                                会计准则 K@I+]5E%?  
Accounting Standards for Business Enterprises       企业会计准则 ><MGZ?-N  
accounting system                             会计系统 |.^^|@+  
accounting treatment                                会计处理 W=q?tD~V  
accuracy                                    准确性，精确性 #d3[uF]OmW  
additional audit procedures                      追加审计程序 ,^Ex }Z  
addressee                                         收件人，收信人 no eb f  
Administration of State-owned Assets  (the～)     国有资产管理局 jc3ExOH  
administrative laws and regulations                 行政法规 hg(KNvl  
adverse impact                                 不利影响，负面影响 g]:..W7  
adverse opinion                                反对意见 R65;oJh  
advisory group                                  咨询组，顾问组 c"6Kd$?M  
agency fee                                        代理费，代理费用 1OuSH+  
aggregate                                          总计，合计为…… 44z=m MR<  
alternation of document and record                 变造文件和记录 mm3zQ!2j.  
alternative audit procedures                      替代审计程序，备选审计程序 :h3#1fko  
amend                                              修改，修订 Z#H@BWN7  
amortisation                                      摊销 ':
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analytical capacity                             分析能力 T[`QO`\5O  
analytical procedures                               分析性程序 0;.e#(`-  
annual financial statements                        年度会计报表，年度财务报表 %w;1*~bH  
appendix                                          附录，附表 = .fc"R|<K  
applicable                                         适用的 F[Qsv54  
applicable laws and regulations                 适用的法规 z1z=P%WK  
application systems                                  应用系统 c`Lpqs`  
apply consistently                              一贯地执行，一贯地实施 O%rS;o  
appropriate                                       适当的，合适的； +:j4G^V  
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appropriate authorization                          适当的授权 Fo--PtY`p  
appropriateness of audit evidence                    审计证据的适当性 Ut0qrkqF  
approval                                    批准，核准 $u/8Rp  
assertion                                    (会计报表上的)认定；确认 h+\$Z]  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 HJ2O@e  
asset                                                 资产，财产 p?EEox  
asset restructuring                             资产重组 M)bC%(xJ  
assignment of duties                                 职责的划分 ?)i6:76(  
assistant                                     助理，助理人员 BN bb&]  
associated company                                 联属公司，联营公司 1K
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association                                        联合，结合；协会，社团
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assumption                                       假设，假定 Cf8R2(-4  
at a given date                                         在某一特定时日 LGdf_M-f  
attestation                                         鉴证，公证 B{=,VwaP_  
attestation service                             鉴证服务 0O@[on;Bd  
audit adjustment                                审计调整 YB(#]H|8S  
audit areas                                        审计领域 >rQ)|W=i  
audit conclusion                                审计结论 / r`Y'rm  
audit effectiveness                             审计效果 oW` *FD  
audit efficiency                                  审计效率 |qFN~!  
audit engagement letter                      审计业务约定书 +LvZ87O^~  
audit evidence                                          审计证据 @DjG?yLK$  
audit fee                                    审计费 dW] Ej"W  
audit files                                          审计档案 9 u6 g  
audit findings                                     审计中发现的事项 |2+c DR  
audit implementation stage                        审计实施阶段 ^+YGSg7  
audit mark                                        审计标识 >xk:pL*o`  
audit materiality                                 审计重要性 DY%T`}  
audit method                                     审计方法 [m@e^6F0U  
audit objective                                         审计目标，审计目的 ?L.p9o-S0  
audit of financial statements                      会计报表审计，财务报表审计 lSKv*  
audit opinion                                     审计意见 f]^J,L9qz  
audit period                                      被审计期间，被审计年度 cfF-e93T  
audit plan                                          审计计划 9 ;! uV>-H  
audit planning                                    编制审计计划，制定审计计划，审计计划 Lt ZWs0l0  
audit planning stage                                  审计计划阶段 zjhR9  
audit procedure                                审计程序 G+%5V5GS  
audit programme                               审计程序表，具体审计计划 y[Fw>g1`q  
audit report                                       审计报告 v:!7n  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 Wl^/=I4p#  
audit report with a qualified opinion                 有保留意见的审计报告 A*?/F:E  
audit report with an adverse opinion                否定意见的审计报告 +b:h5,  
audit report with dual dates                      双重日期审计报告 b]s%B.h  
audit reporting stage                                 审计报告阶段 5}(YMsUb  
audit responsibility                                   审计责任 |R|U z`  
audit results                                      审计结果 Y=#mx3.
 
audit risk                                          审计风险 o Q!g!xz  
audit sampling                                          审计抽样 #gr+%=S'6C  
audit sampling techniques                         审计抽样方法，审计抽样技术 }@t'rK[  
audit strategies                                  审计策略 ocuNrkZ  
audit summary                                         审计总结，审计小结 1+y6W1m^R  
audit team                                         审计小组 5<>R dLo  
audit test                                    审计测试 88X*:Kf?:  
audit trail                                          审计轨迹 fuwpp  
audit work                                        审计工作 67hPQ/S1  
audit working paper                                 审计工作底稿 &bRxy`ZH  
audited financial statement                        审计会计报表，已审计财务报表 }<x!95  
Auditing Guidelines (the～)                      审计规范指南 f1,$<Y|qU  
auditing standards                             审计准则 znDtM1sLeV  
audit-oriented working paper                          (审计)业务类工作底稿 |'>E};D  
authorisation                                     授权 y*TNJJ|  
authorisation of transaction                       交易的授权 ;Bc <u[G  
availability                                         可获得性 :j50]zLy{  
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balance                                      余额；差额；平衡 DG%%]  
balance sheet                                    资产负债表 pOe`*2[  
bank                                                 银行 E* DVQ3~  
bank account                                    银行账户，银行户头  z]R!l%`  
bank statement                                 银行对账单 [OToz~=)  
barter transaction                              易货交易，以物换物交易 bm ]dz;ljh  
basis of audit                                    审计依据 hSf#;=9'  
basis of preparation                                (会计报表的)编制基础 y{},{~FA"  
book of account                               账目，账簿 ?tM].\  
borrowing                                         借款，贷款，借债
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branch                                              分支，分支机构，分店 OrqJo!FEg{  
brought forward                                (账户余额等的)承上年，承上期，承上页 8f`b=r(a>  
budget                                              预算 %l$&_xV
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building                                      建筑物；大楼 #j~FA3O  
business conditions                                  业务情况，经营情况 ucm.~1G(  
business licence                               (企业等的)营业执照 mQ `r`DW  
business relation                                业务关系 x;b+gIz*  
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