[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 $^ir3f+  
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审计词汇英汉对照 -gC%*S5&  
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ability to continue as a going concern               持续经营能力 gGA5xkA  
acceptability                                     可接受性，可接受程度 hZUS#75M5  
acceptable level of detection risk                     检查风险的可接受水平 _h=h43'3  
acceptance of engagement                       接受委托 GbMu;CA  
accepting the engagement for the first time              首次接受委托 9S'\&mRl  
access to asset                                         对资产的接触 HP3%CB  
according to                                     根据，依据，依照 n Zx^ej\  
account balance                                账户余额 F3Vvqt*2  
account for                                       对……进行会计处理，核算；解释 o0b\ <}  
accounting                                        会计，会计学 q4"^G:  
accounting advisory serve                        会计咨询服务 b^8"EBo  
accounting firm                                 会计师事务所 >2mY%  
accounting information                      会计信息，会计资料 Pj8Vl)8~NV  
accounting period                             会计期间 j.c4  
accounting policies                                   会计政策 ;yZY2)L  
accounting professional bodies                 会计职业组织，会计职业团体 |?' gT"#  
accounting records                                   会计记录 l>HB0o  
accounting responsibility                           会计责任 B]7QOf "  
accounting service                             会计服务 l$!NEOK  
accounting standards                                会计准则 K~5(j{Kb8  
Accounting Standards for Business Enterprises       企业会计准则 9@Z++J.^y  
accounting system                             会计系统 W`wT0kP?*]  
accounting treatment                                会计处理 V-i:t,*lk(  
accuracy                                    准确性，精确性 )OGO wStz  
additional audit procedures                      追加审计程序 | 8n,|%e  
addressee                                         收件人，收信人 wYHyVY2tj2  
Administration of State-owned Assets  (the～)     国有资产管理局 xxdxRy9/  
administrative laws and regulations                 行政法规 SS,'mv  
adverse impact                                 不利影响，负面影响 zq#gf  
adverse opinion                                反对意见 <@@@Pl!~  
advisory group                                  咨询组，顾问组 U.WMu%  
agency fee                                        代理费，代理费用 9'p p
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aggregate                                          总计，合计为…… 5hiuBf<  
alternation of document and record                 变造文件和记录 uC`)?f*I  
alternative audit procedures                      替代审计程序，备选审计程序 qRZLv7X*j  
amend                                              修改，修订 iF+
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amortisation                                      摊销 (W`=`]!  
analytical capacity                             分析能力 <,T#* fg  
analytical procedures                               分析性程序 )jRaQ~Sm  
annual financial statements                        年度会计报表，年度财务报表 !P_'n  
appendix                                          附录，附表 g[xn0rG  
applicable                                         适用的 gJZ9XLPC  
applicable laws and regulations                 适用的法规 ~x+24/qT  
application systems                                  应用系统 'cbD;+YH  
apply consistently                              一贯地执行，一贯地实施 v#KE"m  
appropriate                                       适当的，合适的； W}oAgUd  
征用，挪用 %5bN@XD  
appropriate authorization                          适当的授权 W&a<Q)o*I  
appropriateness of audit evidence                    审计证据的适当性 |fm"{$u  
approval                                    批准，核准 Yr+ghl
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assertion                                    (会计报表上的)认定；确认 d4-cZw}+  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 #1f8A5<  
asset                                                 资产，财产 s^AZ)k~J(  
asset restructuring                             资产重组 ^`!EpO>k9  
assignment of duties                                 职责的划分 ^S`c-N  
assistant                                     助理，助理人员 D&&11Iz&  
associated company                                 联属公司，联营公司 UbV} !  
association                                        联合，结合；协会，社团 ?x &"EhA>  
assumption                                       假设，假定 C0Ti9  
at a given date                                         在某一特定时日 ;tLu  
attestation                                         鉴证，公证 ag$UNV  
attestation service                             鉴证服务 #9Dixsl*Q  
audit adjustment                                审计调整 G;pxB,4s5  
audit areas                                        审计领域 v>8C}d^  
audit conclusion                                审计结论 1<YoGm&  
audit effectiveness                             审计效果 -s3`mc}*  
audit efficiency                                  审计效率 }L\;W:0  
audit engagement letter                      审计业务约定书 {R}F4k  
audit evidence                                          审计证据 ZL( j5E  
audit fee                                    审计费 oac)na:O#  
audit files                                          审计档案 e4S@ J/D  
audit findings                                     审计中发现的事项 :@(('X(".  
audit implementation stage                        审计实施阶段 DrK]U}3fh"  
audit mark                                        审计标识 Z0,jg)sA4  
audit materiality                                 审计重要性 x-BU$bx5  
audit method                                     审计方法 Mog>W&U  
audit objective                                         审计目标，审计目的 2S?7j[@%i`  
audit of financial statements                      会计报表审计，财务报表审计 Q{l,4P  
audit opinion                                     审计意见 \SWTP1  
audit period                                      被审计期间，被审计年度 JrzPDb`m  
audit plan                                          审计计划 )?F&`+  
audit planning                                    编制审计计划，制定审计计划，审计计划 !eW1d0n'+f  
audit planning stage                                  审计计划阶段 YuK+ N  
audit procedure                                审计程序 -?Cr&!*B  
audit programme                               审计程序表，具体审计计划 |N )Ik8  
audit report                                       审计报告 #Rw!a#CX.  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 >q
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audit report with a qualified opinion                 有保留意见的审计报告 ?qgQ)#6  
audit report with an adverse opinion                否定意见的审计报告 >qeDb0  
audit report with dual dates                      双重日期审计报告 $}9jv3>)  
audit reporting stage                                 审计报告阶段 7he 73  
audit responsibility                                   审计责任 (95|DCL  
audit results                                      审计结果 YX$(Sc3.6  
audit risk                                          审计风险 1}(22Q;  
audit sampling                                          审计抽样 Q:-T'xk@  
audit sampling techniques                         审计抽样方法，审计抽样技术 586P~C[ic  
audit strategies                                  审计策略 B7%K}|Qg  
audit summary                                         审计总结，审计小结 `YNzcn0x  
audit team                                         审计小组 %*R, ceuI  
audit test                                    审计测试 bb6x} jR  
audit trail                                          审计轨迹 r,6~%T0  
audit work                                        审计工作 @{Rb]d?&F?  
audit working paper                                 审计工作底稿 w!F>fcm  
audited financial statement                        审计会计报表，已审计财务报表 j4$nr=d.6  
Auditing Guidelines (the～)                      审计规范指南 Fs/CW\  
auditing standards                             审计准则 [l}H:%O,  
audit-oriented working paper                          (审计)业务类工作底稿 aU!}j'5Q  
authorisation                                     授权 sscbf  
authorisation of transaction                       交易的授权 oD2:19M@p  
availability                                         可获得性 %*D=ni#(sT  
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balance                                      余额；差额；平衡 r2-iISxg+  
balance sheet                                    资产负债表 dyQ7@K.E  
bank                                                 银行 _ *mn4n=  
bank account                                    银行账户，银行户头 &*`dRIQ]  
bank statement                                 银行对账单 ^ja]e%w#  
barter transaction                              易货交易，以物换物交易 2js/>L0  
basis of audit                                    审计依据 p{Lrv%-j  
basis of preparation                                (会计报表的)编制基础 L!}!k N:?  
book of account                               账目，账簿
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borrowing                                         借款，贷款，借债 btW#ebm  
branch                                              分支，分支机构，分店 jSI1t
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brought forward                                (账户余额等的)承上年，承上期，承上页 (?z?/4>7<  
budget                                              预算 R{g= N%O  
building                                      建筑物；大楼 zL"e
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business conditions                                  业务情况，经营情况 Z RVt2  
business licence                               (企业等的)营业执照 XZE(& (s  
business relation                                业务关系
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