[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 ,+{LYF  
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审计词汇英汉对照 M={V|H0  
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ability to continue as a going concern               持续经营能力 4k_vdz  
acceptability                                     可接受性，可接受程度 j; y#[
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acceptable level of detection risk                     检查风险的可接受水平 Vq?p|wy  
acceptance of engagement                       接受委托 H' HA+q  
accepting the engagement for the first time              首次接受委托 ssRbhlD/*1  
access to asset                                         对资产的接触 jQ  
according to                                     根据，依据，依照 7Vo$(kj  
account balance                                账户余额 r^paD2&}  
account for                                       对……进行会计处理，核算；解释 DBD%6o>]K  
accounting                                        会计，会计学 d0Qd $ .%A  
accounting advisory serve                        会计咨询服务 o`P%&  
accounting firm                                 会计师事务所 i?g5_HI  
accounting information                      会计信息，会计资料 ;n=.>s*XL'  
accounting period                             会计期间 0rDh}<upjk  
accounting policies                                   会计政策 \BZhf?9U  
accounting professional bodies                 会计职业组织，会计职业团体 HbAkZP  
accounting records                                   会计记录 b+6\JE^Mz  
accounting responsibility                           会计责任 N@1+O,o  
accounting service                             会计服务 _FVcx7l!
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accounting standards                                会计准则 )~] (&  
Accounting Standards for Business Enterprises       企业会计准则 \uC15s<  
accounting system                             会计系统 ^_u kLzP9  
accounting treatment                                会计处理 e`TH91@  
accuracy                                    准确性，精确性 N<|Nwq:NN  
additional audit procedures                      追加审计程序 sy"^?th}b  
addressee                                         收件人，收信人 /.MN  
Administration of State-owned Assets  (the～)     国有资产管理局 s<_)$}  
administrative laws and regulations                 行政法规 sOJQ,"sB  
adverse impact                                 不利影响，负面影响 ~ZEmU
LKkR  
adverse opinion                                反对意见 ()+<)hg}2  
advisory group                                  咨询组，顾问组 ps%q9}J  
agency fee                                        代理费，代理费用 o.G!7  
aggregate                                          总计，合计为…… _:C9{aEZb  
alternation of document and record                 变造文件和记录 T DNQu
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alternative audit procedures                      替代审计程序，备选审计程序 0#&5.Gr)  
amend                                              修改，修订 -[!P! d=  
amortisation                                      摊销 WP+oFkw>  
analytical capacity                             分析能力 7~aM=8r  
analytical procedures                               分析性程序 & <J[Q%2  
annual financial statements                        年度会计报表，年度财务报表 m{uxIza  
appendix                                          附录，附表 MIoEauf  
applicable                                         适用的 4 G-wd  
applicable laws and regulations                 适用的法规 TAF PawH  
application systems                                  应用系统 {{MRELipW  
apply consistently                              一贯地执行，一贯地实施 T}P".kpbS  
appropriate                                       适当的，合适的； X+}1  
征用，挪用 xp72>*_9&  
appropriate authorization                          适当的授权 R
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appropriateness of audit evidence                    审计证据的适当性 <$~mE9a6  
approval                                    批准，核准 lM{ +!-G,  
assertion                                    (会计报表上的)认定；确认 5v}8org  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 (+3Wgl+]/  
asset                                                 资产，财产 A"D,Kg S  
asset restructuring                             资产重组 9;Ox;;w  
assignment of duties                                 职责的划分
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assistant                                     助理，助理人员 QxOjOKAG  
associated company                                 联属公司，联营公司 oifv+oY  
association                                        联合，结合；协会，社团 *B{j.{ p(  
assumption                                       假设，假定 rJ{O(n]j  
at a given date                                         在某一特定时日 aKuSd3E@#  
attestation                                         鉴证，公证 &2zq
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attestation service                             鉴证服务 J@X'PG< 6B  
audit adjustment                                审计调整 p2udm!)J  
audit areas                                        审计领域 O1*NzY0Y%-  
audit conclusion                                审计结论 78OIUNm`  
audit effectiveness                             审计效果 +H#U~p$  
audit efficiency                                  审计效率 i35=Y~P-  
audit engagement letter                      审计业务约定书 `Ru3L#@  
audit evidence                                          审计证据 mPP`xL?T  
audit fee                                    审计费 69NQ]{1  
audit files                                          审计档案 P2'DD 3   
audit findings                                     审计中发现的事项 Zrr5csE  
audit implementation stage                        审计实施阶段 /&{$ pM|?  
audit mark                                        审计标识 XWs"jt  
audit materiality                                 审计重要性 J
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audit method                                     审计方法 g[7#w,o  
audit objective                                         审计目标，审计目的 /BV03B  
audit of financial statements                      会计报表审计，财务报表审计 oK%K}{`  
audit opinion                                     审计意见 'n$%Ls}S  
audit period                                      被审计期间，被审计年度 Hc V"X,7S  
audit plan                                          审计计划 5N*Ux4M  
audit planning                                    编制审计计划，制定审计计划，审计计划 /2Bi@syxK  
audit planning stage                                  审计计划阶段 IGFR4+  
audit procedure                                审计程序 ~\3kx]^10  
audit programme                               审计程序表，具体审计计划 )V:]g\t  
audit report                                       审计报告 `8>Py~  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 deixy. |  
audit report with a qualified opinion                 有保留意见的审计报告 JPWOPB'H  
audit report with an adverse opinion                否定意见的审计报告 -O!Zxg5x  
audit report with dual dates                      双重日期审计报告 QZhjb
  
audit reporting stage                                 审计报告阶段 mzc 4/<th  
audit responsibility                                   审计责任 `z )N,fF  
audit results                                      审计结果 D<X.\})Md  
audit risk                                          审计风险 YxinE`u~  
audit sampling                                          审计抽样 ]mXLg:3B  
audit sampling techniques                         审计抽样方法，审计抽样技术 3LTcEd  
audit strategies                                  审计策略 e$uiJNS2  
audit summary                                         审计总结，审计小结 o9S+6@  
audit team                                         审计小组 GMZv RAui  
audit test                                    审计测试 4bJZmUb  
audit trail                                          审计轨迹 ^e>Wo7r  
audit work                                        审计工作 U Gpu\TB  
audit working paper                                 审计工作底稿 m7GR[MR  
audited financial statement                        审计会计报表，已审计财务报表 t2iv(swTe  
Auditing Guidelines (the～)                      审计规范指南 >ap1"n9k  
auditing standards                             审计准则 ]a3iEA2 (  
audit-oriented working paper                          (审计)业务类工作底稿 mA@Me7m}  
authorisation                                     授权 zf>5,k'x'A  
authorisation of transaction                       交易的授权 ;/*6U  
availability                                         可获得性 13&0rLS  
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balance                                      余额；差额；平衡 JHJ~X v  
balance sheet                                    资产负债表 Uyr3dN%*r  
bank                                                 银行 :4T("a5aM  
bank account                                    银行账户，银行户头 $<|lE/_]  
bank statement                                 银行对账单 Q;J`Q wkH  
barter transaction                              易货交易，以物换物交易 ~w;]c_{.b  
basis of audit                                    审计依据 'vaLUy9]  
basis of preparation                                (会计报表的)编制基础 d'Axum@  
book of account                               账目，账簿 NAzX". g  
borrowing                                         借款，贷款，借债 |s)?cpb  
branch                                              分支，分支机构，分店 4~OQhiJ  
brought forward                                (账户余额等的)承上年，承上期，承上页 FsGlJ  
budget                                              预算 yj(vkifEB  
building                                      建筑物；大楼 HH>:g(bu  
business conditions                                  业务情况，经营情况 {gaa
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business licence                               (企业等的)营业执照 R1W}dRE}  
business relation                                业务关系 <JwX_\?
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