[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 V4 PD]5ZW  
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ability to continue as a going concern               持续经营能力 /gKX%`ZF/r  
acceptability                                     可接受性，可接受程度 S]3t{s#JW7  
acceptable level of detection risk                     检查风险的可接受水平 Q!:J.J  
acceptance of engagement                       接受委托 gI qYIt  
accepting the engagement for the first time              首次接受委托 (JHL0Z/  
access to asset                                         对资产的接触 :.IVf Zw  
according to                                     根据，依据，依照 7N/v  
account balance                                账户余额 a8Jn.!  
account for                                       对……进行会计处理，核算；解释 S&% GB  
accounting                                        会计，会计学 MGd 7Ont  
accounting advisory serve                        会计咨询服务 UHYnl]  
accounting firm                                 会计师事务所 Wej8YF@  
accounting information                      会计信息，会计资料 7p(^I*|  
accounting period                             会计期间 7W6tz\Y  
accounting policies                                   会计政策 ! K#Q[Ee  
accounting professional bodies                 会计职业组织，会计职业团体 <8>gb!DG  
accounting records                                   会计记录 R;gN^Yjk:  
accounting responsibility                           会计责任 Yqy7__vm  
accounting service                             会计服务 %+U.zd$  
accounting standards                                会计准则 'dp3>4  
Accounting Standards for Business Enterprises       企业会计准则 8M;VX3
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accounting system                             会计系统 `Li3=!V[  
accounting treatment                                会计处理 oq4*m[  
accuracy                                    准确性，精确性 X/fk &Cp  
additional audit procedures                      追加审计程序 CxC&+';  
addressee                                         收件人，收信人 iXt >!f*  
Administration of State-owned Assets  (the～)     国有资产管理局 0Kxc$c  
administrative laws and regulations                 行政法规 ika/ G G  
adverse impact                                 不利影响，负面影响 4 e1=b,  
adverse opinion                                反对意见 WhsTKy&E  
advisory group                                  咨询组，顾问组 oX@0+*"  
agency fee                                        代理费，代理费用 *wcb5p  
aggregate                                          总计，合计为…… mYf7?I~  
alternation of document and record                 变造文件和记录 n0:Y*Op  
alternative audit procedures                      替代审计程序，备选审计程序 n 5X0Gi9  
amend                                              修改，修订 j_VTa/   
amortisation                                      摊销 UUGwXq96i  
analytical capacity                             分析能力 GpV
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analytical procedures                               分析性程序 A"8`5qa  
annual financial statements                        年度会计报表，年度财务报表 A>8uLO G}  
appendix                                          附录，附表 p=vu<xXtD  
applicable                                         适用的 _6v|k}tW'Y  
applicable laws and regulations                 适用的法规 \-Mzs 0R  
application systems                                  应用系统 8r7~ >p~  
apply consistently                              一贯地执行，一贯地实施 @bQf =N+  
appropriate                                       适当的，合适的； |'xVU8  
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appropriate authorization                          适当的授权 )54;YK  
appropriateness of audit evidence                    审计证据的适当性 s
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approval                                    批准，核准 
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assertion                                    (会计报表上的)认定；确认 Ai&-W  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 fJ_d,4  
asset                                                 资产，财产 M[N$N`9  
asset restructuring                             资产重组 E(F<s
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assignment of duties                                 职责的划分 A`x_M!m  
assistant                                     助理，助理人员 _,Wb`P  
associated company                                 联属公司，联营公司 Z&gM7Zo8  
association                                        联合，结合；协会，社团 -z9-f\  
assumption                                       假设，假定 SnsOuC5Ah  
at a given date                                         在某一特定时日 E Z95)pk  
attestation                                         鉴证，公证 F3$@6J8<[z  
attestation service                             鉴证服务 Z<6XB{Nh\  
audit adjustment                                审计调整 @0cQ4}  
audit areas                                        审计领域 s*<\mwB  
audit conclusion                                审计结论 IKx]?0sS  
audit effectiveness                             审计效果 X#KC<BXw,  
audit efficiency                                  审计效率 ;Ll/rJ:*  
audit engagement letter                      审计业务约定书 !e?g"5r{Bv  
audit evidence                                          审计证据
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audit fee                                    审计费 ##~";j  
audit files                                          审计档案 [EUp4%Z #  
audit findings                                     审计中发现的事项 SXfuPM  
audit implementation stage                        审计实施阶段 .:?X<=!S&t  
audit mark                                        审计标识 Ffxf!zS  
audit materiality                                 审计重要性 TxL;qZRY ^  
audit method                                     审计方法 ?-m
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audit objective                                         审计目标，审计目的 Gq_rZo(@  
audit of financial statements                      会计报表审计，财务报表审计 LWQ.!;HYp  
audit opinion                                     审计意见 kk_$j_0  
audit period                                      被审计期间，被审计年度 &VG|*&M  
audit plan                                          审计计划 0F
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audit planning                                    编制审计计划，制定审计计划，审计计划 ]PQ] f*Ik>  
audit planning stage                                  审计计划阶段 n#,<- Rb-  
audit procedure                                审计程序 OU&esw
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audit programme                               审计程序表，具体审计计划 >\=~2>FCD  
audit report                                       审计报告 ck-ab0n  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 Ml`tDt|;  
audit report with a qualified opinion                 有保留意见的审计报告 jiS|ara"  
audit report with an adverse opinion                否定意见的审计报告 FV>j !>Y  
audit report with dual dates                      双重日期审计报告 _&!%yW@  
audit reporting stage                                 审计报告阶段 bqjj6bf'o  
audit responsibility                                   审计责任 ;8z40cD  
audit results                                      审计结果 ts BPQ 8Ne  
audit risk                                          审计风险 f>$Ld1  
audit sampling                                          审计抽样 bvZTB<rA  
audit sampling techniques                         审计抽样方法，审计抽样技术 > <cK
  
audit strategies                                  审计策略 $FV!HD  
audit summary                                         审计总结，审计小结 >iefEv\  
audit team                                         审计小组  X$:r  
audit test                                    审计测试 :2#8\7IU^'  
audit trail                                          审计轨迹 Q2[@yRY/z  
audit work                                        审计工作 /">A3bq  
audit working paper                                 审计工作底稿 HZ$q`e  
audited financial statement                        审计会计报表，已审计财务报表 TG ,T>'   
Auditing Guidelines (the～)                      审计规范指南 'Oyx X  
auditing standards                             审计准则 L`E^B uP/  
audit-oriented working paper                          (审计)业务类工作底稿 ,0ZkE}<=w  
authorisation                                     授权 uYW9kw>$  
authorisation of transaction                       交易的授权 hZ_
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availability                                         可获得性 moO=TGG;F  
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balance                                      余额；差额；平衡
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balance sheet                                    资产负债表 uM3F[p%V^  
bank                                                 银行  xi5/Wc6  
bank account                                    银行账户，银行户头 6n9;t\'Gt  
bank statement                                 银行对账单 ;DWtCtD  
barter transaction                              易货交易，以物换物交易 BPAz.K Q  
basis of audit                                    审计依据 c-S_{~~  
basis of preparation                                (会计报表的)编制基础 &%YFO'>>}  
book of account                               账目，账簿 +QS7F`O  
borrowing                                         借款，贷款，借债 7/*a
 
branch                                              分支，分支机构，分店 qucw%hJr  
brought forward                                (账户余额等的)承上年，承上期，承上页 qta^i819  
budget                                              预算 x!rHkuH~  
building                                      建筑物；大楼 wFr}]<=Mi  
business conditions                                  业务情况，经营情况 CV<@Rg oa  
business licence                               (企业等的)营业执照 iy&*5U  
business relation                                业务关系 "]BefvE  
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