[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 ; 9&.QR(  
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审计词汇英汉对照 :'rZZeb'  
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ability to continue as a going concern               持续经营能力 _&Uo|T  
acceptability                                     可接受性，可接受程度 PSq tZN  
acceptable level of detection risk                     检查风险的可接受水平 oy2d A  
acceptance of engagement                       接受委托 <T.#A8c  
accepting the engagement for the first time              首次接受委托 @1-GPmj-  
access to asset                                         对资产的接触 `{Di
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according to                                     根据，依据，依照
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account balance                                账户余额 X`v79`g_  
account for                                       对……进行会计处理，核算；解释 dms:i)L2  
accounting                                        会计，会计学 (VI* c!N  
accounting advisory serve                        会计咨询服务 V<NsmC=g  
accounting firm                                 会计师事务所 5A]
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accounting information                      会计信息，会计资料 <_{4-Q>S3#  
accounting period                             会计期间 vQTQS[
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accounting policies                                   会计政策 '"fU2M<.  
accounting professional bodies                 会计职业组织，会计职业团体 L5qCv -{  
accounting records                                   会计记录 F;&fx(  
accounting responsibility                           会计责任 a0/n13c?G  
accounting service                             会计服务 t"bPKFRy9E  
accounting standards                                会计准则 >;& V~q:di  
Accounting Standards for Business Enterprises       企业会计准则 OG?j6qhpl  
accounting system                             会计系统 a2=uM}Hsp  
accounting treatment                                会计处理 I%Po/
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accuracy                                    准确性，精确性 ':2*+
 
additional audit procedures                      追加审计程序 %=mwOoMk0L  
addressee                                         收件人，收信人 ic{.#R.BY  
Administration of State-owned Assets  (the～)     国有资产管理局 ywQ!9 \  
administrative laws and regulations                 行政法规 D7_Hu'y<o  
adverse impact                                 不利影响，负面影响 >7(~'#x8A"  
adverse opinion                                反对意见 C(1A  8  
advisory group                                  咨询组，顾问组 "G-0iKW;  
agency fee                                        代理费，代理费用 CWe>jlUQ  
aggregate                                          总计，合计为…… P xVI{:Uz  
alternation of document and record                 变造文件和记录 ;GgQ@s@  
alternative audit procedures                      替代审计程序，备选审计程序 X6N]gD  
amend                                              修改，修订 EBDC'^  
amortisation                                      摊销 vu'!-K=0  
analytical capacity                             分析能力  zEPx  
analytical procedures                               分析性程序 >]XaUQ-  
annual financial statements                        年度会计报表，年度财务报表 7MuK/q.  
appendix                                          附录，附表 ~ut& U  
applicable                                         适用的 ZG \
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applicable laws and regulations                 适用的法规 !Nxn[^[?.  
application systems                                  应用系统 E_![`9i  
apply consistently                              一贯地执行，一贯地实施 q{De&Bu  
appropriate                                       适当的，合适的； 6aF'^6+a  
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appropriate authorization                          适当的授权 @a.6?.<L  
appropriateness of audit evidence                    审计证据的适当性 {?>bblw/d  
approval                                    批准，核准 $YGIN7_Gg  
assertion                                    (会计报表上的)认定；确认 [>M*_1F  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 .iP G/e  
asset                                                 资产，财产 N9JgV,`  
asset restructuring                             资产重组 :U-US|)(2  
assignment of duties                                 职责的划分 rm)SfT<  
assistant                                     助理，助理人员 hDD~,/yVxs  
associated company                                 联属公司，联营公司 |!xfIR>=F  
association                                        联合，结合；协会，社团 ++Ys9Y)*,  
assumption                                       假设，假定 !AD0-fZ  
at a given date                                         在某一特定时日 Ky'3z"  
attestation                                         鉴证，公证 +Sdx8 Z5  
attestation service                             鉴证服务 eA*Jfb  
audit adjustment                                审计调整 srCh
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audit areas                                        审计领域 :9x084ESR)  
audit conclusion                                审计结论 iQm.]A  
audit effectiveness                             审计效果 ]2xx+P#Y  
audit efficiency                                  审计效率 L`HH);Ozw  
audit engagement letter                      审计业务约定书 UP~WP@0F  
audit evidence                                          审计证据 7k`*u) Q  
audit fee                                    审计费 ><#2O  
audit files                                          审计档案 An8%7xa7  
audit findings                                     审计中发现的事项 %];h|[ax]  
audit implementation stage                        审计实施阶段 lEyG9Xvi  
audit mark                                        审计标识 |B1;l<|`  
audit materiality                                 审计重要性 ]4 K1%ZV  
audit method                                     审计方法 Q0L@.`~  
audit objective                                         审计目标，审计目的 _/N'I7g  
audit of financial statements                      会计报表审计，财务报表审计 -e`oW.+  
audit opinion                                     审计意见 b5n]Gp  
audit period                                      被审计期间，被审计年度 68J 9T^84  
audit plan                                          审计计划 iKF$J3a\2f  
audit planning                                    编制审计计划，制定审计计划，审计计划 =;k+g?.@I  
audit planning stage                                  审计计划阶段 ~3'OiIw1@  
audit procedure                                审计程序 e0~sUVYf  
audit programme                               审计程序表，具体审计计划 6m-:F.k1(  
audit report                                       审计报告 p29yaM  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 |Uy e>%*}4  
audit report with a qualified opinion                 有保留意见的审计报告 C`yvBt40r  
audit report with an adverse opinion                否定意见的审计报告 j5,^
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audit report with dual dates                      双重日期审计报告 56bud3CVs  
audit reporting stage                                 审计报告阶段 ]e@0T {!  
audit responsibility                                   审计责任 ElEv(> G*  
audit results                                      审计结果 &sZ9$s:(^  
audit risk                                          审计风险 OD?
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audit sampling                                          审计抽样 Bg 7j5  
audit sampling techniques                         审计抽样方法，审计抽样技术 jsNH`"  
audit strategies                                  审计策略 V>FT~k_"  
audit summary                                         审计总结，审计小结 m{bZRkt  
audit team                                         审计小组 PkPDVv  
audit test                                    审计测试 "W &:j:o  
audit trail                                          审计轨迹 #K:-Bys5v  
audit work                                        审计工作 `?zg3GD_  
audit working paper                                 审计工作底稿 (b/A|hl  
audited financial statement                        审计会计报表，已审计财务报表 {uaZ<4N.  
Auditing Guidelines (the～)                      审计规范指南 0|fb< "  
auditing standards                             审计准则 ~|y^\U@  
audit-oriented working paper                          (审计)业务类工作底稿 2qs>Bshf  
authorisation                                     授权 Hhe{+W@~  
authorisation of transaction                       交易的授权 Z>(r9R3{  
availability                                         可获得性 eKZ@FEZ  
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balance                                      余额；差额；平衡 V-KL%  
balance sheet                                    资产负债表 _KB{J7bs<a  
bank                                                 银行 /~3N@J  
bank account                                    银行账户，银行户头 b 0LGH. z4  
bank statement                                 银行对账单 X(Y#9N"  
barter transaction                              易货交易，以物换物交易 e2]
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basis of audit                                    审计依据 ,:#,}w_HyO  
basis of preparation                                (会计报表的)编制基础 >63)z I  
book of account                               账目，账簿 F_A%8)N  
borrowing                                         借款，贷款，借债 GBH _r0  
branch                                              分支，分支机构，分店 Vs#"SpH{'  
brought forward                                (账户余额等的)承上年，承上期，承上页 \H Wcd|  
budget                                              预算 w5F4"nl#O}  
building                                      建筑物；大楼 ]{f^;y8  
business conditions                                  业务情况，经营情况 CQ6'b,L&   
business licence                               (企业等的)营业执照 [>W"R 1/  
business relation                                业务关系 doP$N3Zm  
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