[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 LOf)D7T  
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审计词汇英汉对照
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ability to continue as a going concern               持续经营能力 g \q*,1  
acceptability                                     可接受性，可接受程度 UK!PMkX  
acceptable level of detection risk                     检查风险的可接受水平 # )]L3H<  
acceptance of engagement                       接受委托 7;x}W-`iF  
accepting the engagement for the first time              首次接受委托 W_%@nm\y  
access to asset                                         对资产的接触 gUtxyW  
according to                                     根据，依据，依照 ,ctm;T1H+  
account balance                                账户余额 vS'l@` Eg]  
account for                                       对……进行会计处理，核算；解释 Cr#Z.  
accounting                                        会计，会计学 Kp)H>~cL  
accounting advisory serve                        会计咨询服务 .Qz412  
accounting firm                                 会计师事务所 |fhYf t  
accounting information                      会计信息，会计资料 W34_@,GD  
accounting period                             会计期间 V4>qR {5  
accounting policies                                   会计政策 W&`{ 3L  
accounting professional bodies                 会计职业组织，会计职业团体 k^C^.[?  
accounting records                                   会计记录 Y `ySNC  
accounting responsibility                           会计责任 F*rsi7#!pG  
accounting service                             会计服务 3tu:Vc.:M  
accounting standards                                会计准则 }I>h<O  
Accounting Standards for Business Enterprises       企业会计准则 ' zz^!@  
accounting system                             会计系统 (N 0kTi]b  
accounting treatment                                会计处理  A4  
accuracy                                    准确性，精确性 +\/1V`  
additional audit procedures                      追加审计程序 P
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addressee                                         收件人，收信人 )g ; !IL  
Administration of State-owned Assets  (the～)     国有资产管理局 odaCKhdk  
administrative laws and regulations                 行政法规 '%y5Dh  
adverse impact                                 不利影响，负面影响 @4xV3Xkf&C  
adverse opinion                                反对意见 tS:/:0HnA)  
advisory group                                  咨询组，顾问组 o7=#ye&P  
agency fee                                        代理费，代理费用 !)-)*T  
aggregate                                          总计，合计为…… unD.t  
alternation of document and record                 变造文件和记录 M,we9];N  
alternative audit procedures                      替代审计程序，备选审计程序  up==g  
amend                                              修改，修订 pr?k~Bn  
amortisation                                      摊销 z`esst\aV  
analytical capacity                             分析能力 wS+ekt5  
analytical procedures                               分析性程序 "OWW -m  
annual financial statements                        年度会计报表，年度财务报表 %yPjPUHy  
appendix                                          附录，附表 YU,fx<c  
applicable                                         适用的 + J` Qv,0  
applicable laws and regulations                 适用的法规 {v>8Kp7_R  
application systems                                  应用系统 *F;W 1TF  
apply consistently                              一贯地执行，一贯地实施 T]UrKj/iF  
appropriate                                       适当的，合适的； v9
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appropriate authorization                          适当的授权 ;>*Pwz`~jT  
appropriateness of audit evidence                    审计证据的适当性 cJLAP%.L  
approval                                    批准，核准 pG(Fw>  
assertion                                    (会计报表上的)认定；确认 ;}KT 3Q<^  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 A~M.v0  
asset                                                 资产，财产 I#UL nSJ3  
asset restructuring                             资产重组 z0T9tN!(  
assignment of duties                                 职责的划分 aE 2=  
assistant                                     助理，助理人员 ?XllPnuKt%  
associated company                                 联属公司，联营公司 U uEm{  
association                                        联合，结合；协会，社团 !%Bhg?  
assumption                                       假设，假定 TD.t)  
at a given date                                         在某一特定时日 D5"Xjo *  
attestation                                         鉴证，公证 7Q0vwKC8>  
attestation service                             鉴证服务
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audit adjustment                                审计调整 dJ.up*aR  
audit areas                                        审计领域 V~MyX&`  
audit conclusion                                审计结论 Uu[dx}y  
audit effectiveness                             审计效果 ~A03J:Yc7  
audit efficiency                                  审计效率 8e"M
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audit engagement letter                      审计业务约定书 }Uue}VOA  
audit evidence                                          审计证据 Z9q1z~qSQ  
audit fee                                    审计费 k
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audit files                                          审计档案 g#l
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audit findings                                     审计中发现的事项 J b?x-%Za  
audit implementation stage                        审计实施阶段 I3;03X<2  
audit mark                                        审计标识 P!u0_6  
audit materiality                                 审计重要性 YVLK X}$)(  
audit method                                     审计方法 >X
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audit objective                                         审计目标，审计目的 t03T1.:(Mg  
audit of financial statements                      会计报表审计，财务报表审计 UK5u"@T  
audit opinion                                     审计意见 #`@5`;U>#  
audit period                                      被审计期间，被审计年度 q+2v9K@  
audit plan                                          审计计划 I(uM`g  
audit planning                                    编制审计计划，制定审计计划，审计计划 te;VGpv.  
audit planning stage                                  审计计划阶段 _%KRZx}  
audit procedure                                审计程序 Ij2Th]  
audit programme                               审计程序表，具体审计计划 y<kg;-& 8  
audit report                                       审计报告 hMyN$7Z  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 6 \}.l  
audit report with a qualified opinion                 有保留意见的审计报告 cJ#n<Rsz  
audit report with an adverse opinion                否定意见的审计报告 &mkL4jXG  
audit report with dual dates                      双重日期审计报告 ^VsE2
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audit reporting stage                                 审计报告阶段 N{H#j6QW  
audit responsibility                                   审计责任 .^8rO,H[  
audit results                                      审计结果 #'4Psz  
audit risk                                          审计风险 :Z.P0=  
audit sampling                                          审计抽样 R
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audit sampling techniques                         审计抽样方法，审计抽样技术 yG2rAG_G&  
audit strategies                                  审计策略 :Q ?p^OC  
audit summary                                         审计总结，审计小结 L KLLBrm:  
audit team                                         审计小组 a y$CUw  
audit test                                    审计测试 ?OFfU  4  
audit trail                                          审计轨迹 M>ntldV#g%  
audit work                                        审计工作 9L>73P{_  
audit working paper                                 审计工作底稿 ',!>9Dj  
audited financial statement                        审计会计报表，已审计财务报表 (Rsf;VPO  
Auditing Guidelines (the～)                      审计规范指南 K0|:+s@u  
auditing standards                             审计准则 %-<6Z9otc  
audit-oriented working paper                          (审计)业务类工作底稿 V;"Rp-`^  
authorisation                                     授权 LKgo(&mY  
authorisation of transaction                       交易的授权 {7Hc00FM  
availability                                         可获得性 nd"$gi  
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balance                                      余额；差额；平衡 70{B/ ($  
balance sheet                                    资产负债表 vr4{|5M  
bank                                                 银行 xAr&sGMA  
bank account                                    银行账户，银行户头 O~ |Y#T  
bank statement                                 银行对账单 p\Fxt1Y@X  
barter transaction                              易货交易，以物换物交易 ee{K5G  
basis of audit                                    审计依据 S8O,{  
basis of preparation                                (会计报表的)编制基础 Ec&_&  
book of account                               账目，账簿 O
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borrowing                                         借款，贷款，借债 0|ekwTx.  
branch                                              分支，分支机构，分店 vs@u*4.Ut<  
brought forward                                (账户余额等的)承上年，承上期，承上页 Y8c,+D,Ww  
budget                                              预算 7n*"9Ai(  
building                                      建筑物；大楼  v>s,*  
business conditions                                  业务情况，经营情况 Bh7hF?c Sj  
business licence                               (企业等的)营业执照 Q]<6vo
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business relation                                业务关系 ]"'1-h91  
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