[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 H#(<-)j0_  
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审计词汇英汉对照 POd/+e9d  
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ability to continue as a going concern               持续经营能力 &r_uQbx  
acceptability                                     可接受性，可接受程度 knHv?#  
acceptable level of detection risk                     检查风险的可接受水平 lgD]{\O$ip  
acceptance of engagement                       接受委托 ej[Su  
accepting the engagement for the first time              首次接受委托 3VO:+mT  
access to asset                                         对资产的接触 AlX3Wv}  
according to                                     根据，依据，依照 L]-w;ll-  
account balance                                账户余额 @p!Q1-]=  
account for                                       对……进行会计处理，核算；解释 Go8F5a@j  
accounting                                        会计，会计学 mb1IQ &  
accounting advisory serve                        会计咨询服务 >)Dhi+D  
accounting firm                                 会计师事务所 y:so L:(F  
accounting information                      会计信息，会计资料 Da,Tav%b  
accounting period                             会计期间 Lo` F  
accounting policies                                   会计政策 zG% |0  
accounting professional bodies                 会计职业组织，会计职业团体 rxE&fjW  
accounting records                                   会计记录 h7W}OF_=y  
accounting responsibility                           会计责任 G}Z4g  
accounting service                             会计服务 z^`]7 i  
accounting standards                                会计准则 ~ =.CTm]vf  
Accounting Standards for Business Enterprises       企业会计准则 &?<AwtNN  
accounting system                             会计系统 0X"\ a'M_  
accounting treatment                                会计处理 ;93KG4a  
accuracy                                    准确性，精确性 >4)g4~'n!  
additional audit procedures                      追加审计程序 $Z6D:" K  
addressee                                         收件人，收信人 i\x~iP&F$  
Administration of State-owned Assets  (the～)     国有资产管理局 19I:%$U3  
administrative laws and regulations                 行政法规 Y3oMh,  
adverse impact                                 不利影响，负面影响 7'.s7& '7  
adverse opinion                                反对意见 &9P<qU^N)  
advisory group                                  咨询组，顾问组 AzjMv6N   
agency fee                                        代理费，代理费用 uWc:jP  
aggregate                                          总计，合计为…… @PXXt#   
alternation of document and record                 变造文件和记录 ]N}]d +^6  
alternative audit procedures                      替代审计程序，备选审计程序 YmDn+VIg  
amend                                              修改，修订 K`(#K#n  
amortisation                                      摊销 %zljH"F  
analytical capacity                             分析能力 'lQ
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analytical procedures                               分析性程序 LknVqZ|k  
annual financial statements                        年度会计报表，年度财务报表 *zQOJsg"e  
appendix                                          附录，附表 ,)$Wm-  
applicable                                         适用的 el*9 Ih  
applicable laws and regulations                 适用的法规 0xP:9rm  
application systems                                  应用系统 wZ>Y<0,  
apply consistently                              一贯地执行，一贯地实施 a <p %hY3  
appropriate                                       适当的，合适的； Phlk1*1n  
征用，挪用 p7[(z  
appropriate authorization                          适当的授权 .<w)Bmh  
appropriateness of audit evidence                    审计证据的适当性 `o-*Tr  
approval                                    批准，核准 2PBepgQyPU  
assertion                                    (会计报表上的)认定；确认 / 0\QL+^!  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 aL)$b  
asset                                                 资产，财产 6ZgNHARS  
asset restructuring                             资产重组 B9W/bJ6%  
assignment of duties                                 职责的划分 U.Hdbmix  
assistant                                     助理，助理人员 _3&/(B%H  
associated company                                 联属公司，联营公司 taV|YP$  
association                                        联合，结合；协会，社团 ?!m ma\W  
assumption                                       假设，假定 K+> V|zKuk  
at a given date                                         在某一特定时日 LUul7y'"  
attestation                                         鉴证，公证 !E0fGh  
attestation service                             鉴证服务 cG
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audit adjustment                                审计调整 x!+Z{x  
audit areas                                        审计领域 s01$fFJgO  
audit conclusion                                审计结论 )0F^NU  
audit effectiveness                             审计效果  2}!R T  
audit efficiency                                  审计效率 6o(lObfo  
audit engagement letter                      审计业务约定书 4k*qVOBa6R  
audit evidence                                          审计证据 -
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audit fee                                    审计费 S)Mby  
audit files                                          审计档案 6vWii)O.D  
audit findings                                     审计中发现的事项 \7DCwu[0M  
audit implementation stage                        审计实施阶段 y4r2}8fi  
audit mark                                        审计标识 [oJ& J>U'  
audit materiality                                 审计重要性 B[7A  
audit method                                     审计方法 @?M;'xMbB  
audit objective                                         审计目标，审计目的 `&,
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audit of financial statements                      会计报表审计，财务报表审计 `\e'K56W6  
audit opinion                                     审计意见 *vD/(&pQ1:  
audit period                                      被审计期间，被审计年度 dcP88!#5-  
audit plan                                          审计计划 ]!-R<[b 6  
audit planning                                    编制审计计划，制定审计计划，审计计划 #:I^&~:  
audit planning stage                                  审计计划阶段 o
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audit procedure                                审计程序 .S(^roM;+  
audit programme                               审计程序表，具体审计计划 $~ VcQ  
audit report                                       审计报告 D:6N9POB  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 M;
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audit report with a qualified opinion                 有保留意见的审计报告 6Ok,_ !  
audit report with an adverse opinion                否定意见的审计报告 4V>vg2 d  
audit report with dual dates                      双重日期审计报告 ^T+<!k  
audit reporting stage                                 审计报告阶段 WS5"!vz   
audit responsibility                                   审计责任 _- (z@  
audit results                                      审计结果 'N|2vbi<  
audit risk                                          审计风险 (E IRz>  
audit sampling                                          审计抽样 d4V 2[TX  
audit sampling techniques                         审计抽样方法，审计抽样技术 flPZlL  
audit strategies                                  审计策略 rr>IKyI'  
audit summary                                         审计总结，审计小结 Iw*C*%}[Z  
audit team                                         审计小组 CP@o,v-  
audit test                                    审计测试 Cl{{H]QngX  
audit trail                                          审计轨迹 -$b?rt]h1g  
audit work                                        审计工作 wNbTM.@  
audit working paper                                 审计工作底稿 VrudR#q  
audited financial statement                        审计会计报表，已审计财务报表 iPz1eUj  
Auditing Guidelines (the～)                      审计规范指南 ym[+Rw  
auditing standards                             审计准则 O2$!'!hz  
audit-oriented working paper                          (审计)业务类工作底稿 j}"]s/= 6  
authorisation                                     授权 [(!Q-8  
authorisation of transaction                       交易的授权 <w;D$l}u  
availability                                         可获得性 Lq%[A*`^  
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balance                                      余额；差额；平衡 uH=Gt^_  
balance sheet                                    资产负债表 H]U"+52h  
bank                                                 银行 @H3|u`6V  
bank account                                    银行账户，银行户头 2,+@#q  
bank statement                                 银行对账单 0NVG"
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barter transaction                              易货交易，以物换物交易 ~xP S
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basis of audit                                    审计依据 YdPlN];[  
basis of preparation                                (会计报表的)编制基础 ^NcTWbs-T  
book of account                               账目，账簿 s!bHS_\e|  
borrowing                                         借款，贷款，借债 ?Z5$0-g'hU  
branch                                              分支，分支机构，分店 DCz\T wzU  
brought forward                                (账户余额等的)承上年，承上期，承上页 $B*qNYpPy.  
budget                                              预算 EWSr@}2j .  
building                                      建筑物；大楼 Lax9 "xI  
business conditions                                  业务情况，经营情况 nIG[{gGX  
business licence                               (企业等的)营业执照 gq=0L:  
business relation                                业务关系 9]"\"ka3>  
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