[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
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审计词汇英汉对照 ]A%S&q  
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ability to continue as a going concern               持续经营能力 .r4M]1Of  
acceptability                                     可接受性，可接受程度 Lo-\;%y  
acceptable level of detection risk                     检查风险的可接受水平 \:[J-ySJ  
acceptance of engagement                       接受委托 >v9@p7Dn  
accepting the engagement for the first time              首次接受委托 m_;<7W&p]  
access to asset                                         对资产的接触 !L|PDGD  
according to                                     根据，依据，依照 = 3("gScUj  
account balance                                账户余额 |vVcO  
account for                                       对……进行会计处理，核算；解释 R&P}\cf8T  
accounting                                        会计，会计学 y'#i'0eeL  
accounting advisory serve                        会计咨询服务 5U[ bn=n  
accounting firm                                 会计师事务所 FcI ZG _  
accounting information                      会计信息，会计资料 FM=-^l,  
accounting period                             会计期间 sQ05
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accounting policies                                   会计政策 %<?U`o@*  
accounting professional bodies                 会计职业组织，会计职业团体
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accounting records                                   会计记录 ,2*x4Gycb  
accounting responsibility                           会计责任 J~=tR1k  
accounting service                             会计服务 16Gp nb  
accounting standards                                会计准则 [/'=M h  
Accounting Standards for Business Enterprises       企业会计准则 Y [p  
accounting system                             会计系统 x
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accounting treatment                                会计处理 *s[bq;$  
accuracy                                    准确性，精确性 ~P@6fK/M  
additional audit procedures                      追加审计程序 JA(M'&q4  
addressee                                         收件人，收信人 !%,k]m'  
Administration of State-owned Assets  (the～)     国有资产管理局 iM'rl0  
administrative laws and regulations                 行政法规 iLR^V!  
adverse impact                                 不利影响，负面影响 (w
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adverse opinion                                反对意见 J*}Qnl+  
advisory group                                  咨询组，顾问组 oe,37xa4  
agency fee                                        代理费，代理费用 gT8%?U:  
aggregate                                          总计，合计为…… yD\[`!sWk  
alternation of document and record                 变造文件和记录 f;Uf=.#F  
alternative audit procedures                      替代审计程序，备选审计程序 XaH%i~}3  
amend                                              修改，修订 ?jy6%Y#,i  
amortisation                                      摊销 XeRbn  
analytical capacity                             分析能力 AC& }8w[>u  
analytical procedures                               分析性程序 ~P5;k_&  
annual financial statements                        年度会计报表，年度财务报表 P S [ifC  
appendix                                          附录，附表 KDUa0$"  
applicable                                         适用的 C;BC@OE  
applicable laws and regulations                 适用的法规 B$)&;Q  
application systems                                  应用系统 9EIOa/*  
apply consistently                              一贯地执行，一贯地实施 `Ir{ax&H.e  
appropriate                                       适当的，合适的； VzZ'W[/7)B  
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appropriate authorization                          适当的授权 OEwKT7CX  
appropriateness of audit evidence                    审计证据的适当性 /QT"5fxKJ  
approval                                    批准，核准 <-avC/M$d  
assertion                                    (会计报表上的)认定；确认 +,$ SZO]  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 l:?w{'i$  
asset                                                 资产，财产 IP3%'2}-  
asset restructuring                             资产重组 c(5r  
assignment of duties                                 职责的划分 i*9Bu;  
assistant                                     助理，助理人员 J~,Ny_L  
associated company                                 联属公司，联营公司 _Vl22'wl  
association                                        联合，结合；协会，社团 BL?Bl&p(  
assumption                                       假设，假定 M+ljg&fy  
at a given date                                         在某一特定时日 fRT4,;  
attestation                                         鉴证，公证 0'Y'K6hG`  
attestation service                             鉴证服务 kH9P(`;Vq  
audit adjustment                                审计调整 i<u g("/  
audit areas                                        审计领域 [<H'JsJl  
audit conclusion                                审计结论 "T+oXK\B  
audit effectiveness                             审计效果 d>OLnG> F  
audit efficiency                                  审计效率 =MCQNyf+  
audit engagement letter                      审计业务约定书 }_vUsjK  
audit evidence                                          审计证据 gdKn!; ,w#  
audit fee                                    审计费 E Qn4+  
audit files                                          审计档案 $T%~t@Cv1  
audit findings                                     审计中发现的事项 @}[yC['  
audit implementation stage                        审计实施阶段 {6, l#z  
audit mark                                        审计标识 5:W5@e{  
audit materiality                                 审计重要性 ugT;NB  
audit method                                     审计方法 c"H59 j
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audit objective                                         审计目标，审计目的 7%g8&d  
audit of financial statements                      会计报表审计，财务报表审计 |2'u@<(Z/  
audit opinion                                     审计意见 XNd%3r m,  
audit period                                      被审计期间，被审计年度 G+dQ" cI9  
audit plan                                          审计计划 Rx,Qw> #  
audit planning                                    编制审计计划，制定审计计划，审计计划 E!_mXjlPc  
audit planning stage                                  审计计划阶段 Z'F=Xw6;b  
audit procedure                                审计程序 M}cgVMW  
audit programme                               审计程序表，具体审计计划 @_ Q  
audit report                                       审计报告 a"6AZT"8  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 F{;{o^P
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audit report with a qualified opinion                 有保留意见的审计报告 zUNWcv!& "  
audit report with an adverse opinion                否定意见的审计报告 Q (gc(bJV  
audit report with dual dates                      双重日期审计报告 (^)" qsB  
audit reporting stage                                 审计报告阶段 dd{pF\a  
audit responsibility                                   审计责任 VGDds  
audit results                                      审计结果 [h;&r"1  
audit risk                                          审计风险 S>y(3E]I  
audit sampling                                          审计抽样 E` O@UW@  
audit sampling techniques                         审计抽样方法，审计抽样技术 @s[Vtw%f  
audit strategies                                  审计策略 Q+ tUxa+  
audit summary                                         审计总结，审计小结 fP:26pK^  
audit team                                         审计小组 CRKuN  
audit test                                    审计测试 .>A`FqV$~+  
audit trail                                          审计轨迹 k_$9cVA  
audit work                                        审计工作 : U:>X6f  
audit working paper                                 审计工作底稿 *RpBKm&^7  
audited financial statement                        审计会计报表，已审计财务报表 g~#HiBgWq[  
Auditing Guidelines (the～)                      审计规范指南 iJH;OV;P  
auditing standards                             审计准则 ZBX,4kxK7  
audit-oriented working paper                          (审计)业务类工作底稿 Uw:gJ
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authorisation                                     授权 1_Ag:>#X  
authorisation of transaction                       交易的授权 .NO
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availability                                         可获得性 AR}q<k6E  
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balance                                      余额；差额；平衡 KTzkJx  
balance sheet                                    资产负债表 7 g2@RKo  
bank                                                 银行 h
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bank account                                    银行账户，银行户头 ^.]]0Rp&  
bank statement                                 银行对账单 6L\?+=X  
barter transaction                              易货交易，以物换物交易 [`'[)B  
basis of audit                                    审计依据 #4Z]/D2G  
basis of preparation                                (会计报表的)编制基础 Wdp?<U  
book of account                               账目，账簿 h4\j=Np  
borrowing                                         借款，贷款，借债 )C0dN>Gb  
branch                                              分支，分支机构，分店 p~h)@  
brought forward                                (账户余额等的)承上年，承上期，承上页 D. _*
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budget                                              预算 R,'` A.Kk  
building                                      建筑物；大楼 4PVkKP'/   
business conditions                                  业务情况，经营情况 xbeVqP  
business licence                               (企业等的)营业执照 Xgs 31#K  
business relation                                业务关系 spVE'"^  
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