[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 G\~?.s|^  
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审计词汇英汉对照 #JN4K>_4  
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ability to continue as a going concern               持续经营能力 \$gA2r  
acceptability                                     可接受性，可接受程度 Af}o/g  
acceptable level of detection risk                     检查风险的可接受水平 w zi7pJjXh  
acceptance of engagement                       接受委托 q(v|@l|)yO  
accepting the engagement for the first time              首次接受委托 3r[s_Y*  
access to asset                                         对资产的接触 moZeP#Q%  
according to                                     根据，依据，依照
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account balance                                账户余额 I6,||!sZ  
account for                                       对……进行会计处理，核算；解释 ^~dC&!D  
accounting                                        会计，会计学 #+$PD`j  
accounting advisory serve                        会计咨询服务 ,V{Bpr  
accounting firm                                 会计师事务所 +x<OyjY5?]  
accounting information                      会计信息，会计资料 pwV~[+SS_  
accounting period                             会计期间 3Zwhv+CP[  
accounting policies                                   会计政策 86a,J3C[  
accounting professional bodies                 会计职业组织，会计职业团体 r~2q`l'>  
accounting records                                   会计记录 o'8%5M@  
accounting responsibility                           会计责任 :SY,;..3e  
accounting service                             会计服务 $'yWg_(  
accounting standards                                会计准则 lwIxn
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Accounting Standards for Business Enterprises       企业会计准则 Y' 5X4Ks|  
accounting system                             会计系统 xc7Rrh]}  
accounting treatment                                会计处理 sn]D7Ae  
accuracy                                    准确性，精确性 {Z178sik  
additional audit procedures                      追加审计程序 {XwDvLZ  
addressee                                         收件人，收信人 VKg9^%#b`[  
Administration of State-owned Assets  (the～)     国有资产管理局 e*d lGK3l  
administrative laws and regulations                 行政法规 ,$RXN8x1  
adverse impact                                 不利影响，负面影响 nswhYSX  
adverse opinion                                反对意见 O9N+<s
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advisory group                                  咨询组，顾问组 2-@ t,T  
agency fee                                        代理费，代理费用 :)h4SD8 Y  
aggregate                                          总计，合计为…… uO1^nK  
alternation of document and record                 变造文件和记录 y.(m#&T  
alternative audit procedures                      替代审计程序，备选审计程序 U/xzl4m6  
amend                                              修改，修订 (!Xb8rV0_  
amortisation                                      摊销 >ul&x!?@  
analytical capacity                             分析能力 `
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analytical procedures                               分析性程序 Dj6^|R$z&  
annual financial statements                        年度会计报表，年度财务报表 <N3~X,ch  
appendix                                          附录，附表 *xpPD\{k  
applicable                                         适用的 5r dt  
applicable laws and regulations                 适用的法规 JOs k f (  
application systems                                  应用系统 a)7&2J  
apply consistently                              一贯地执行，一贯地实施 _,I~1"  
appropriate                                       适当的，合适的； ^N`KT   
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appropriate authorization                          适当的授权 E,ooD3$h  
appropriateness of audit evidence                    审计证据的适当性 `S4G+j>u6  
approval                                    批准，核准 4w]<1V  
assertion                                    (会计报表上的)认定；确认 fG{3S:TQq  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 Bx.hFEL  
asset                                                 资产，财产 o,xy'  
asset restructuring                             资产重组 _ozg=n2(  
assignment of duties                                 职责的划分 u=E &jL5U  
assistant                                     助理，助理人员 uzLm TmM+  
associated company                                 联属公司，联营公司 JV+Uy$P!  
association                                        联合，结合；协会，社团 Ok}e|b[D  
assumption                                       假设，假定 n7zM;@{7  
at a given date                                         在某一特定时日 !>&G+R+k  
attestation                                         鉴证，公证 >y!O_@>z  
attestation service                             鉴证服务 -w'g0/fD  
audit adjustment                                审计调整 )*7{%Ilq  
audit areas                                        审计领域 P$3!4D[  
audit conclusion                                审计结论 B%o%%A8*g  
audit effectiveness                             审计效果 hqwsgJ  
audit efficiency                                  审计效率 &v9"lR=_k  
audit engagement letter                      审计业务约定书 @Y+kg  
audit evidence                                          审计证据 9<"F3 F0|  
audit fee                                    审计费 IWwOP{ <ZQ  
audit files                                          审计档案 r]kks_!Z  
audit findings                                     审计中发现的事项 -x?|[ +%  
audit implementation stage                        审计实施阶段 tA9Ew{3s  
audit mark                                        审计标识 i?)bF!J  
audit materiality                                 审计重要性 QX_![
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audit method                                     审计方法 %f(4 jQ0I  
audit objective                                         审计目标，审计目的 dkg+_V!  
audit of financial statements                      会计报表审计，财务报表审计 VRHS 4  
audit opinion                                     审计意见 j-qg{oIJ  
audit period                                      被审计期间，被审计年度 h645;sb0  
audit plan                                          审计计划 #kJ8 qN  
audit planning                                    编制审计计划，制定审计计划，审计计划 R1.Y x?  
audit planning stage                                  审计计划阶段 #;m^DX QZn  
audit procedure                                审计程序 5cl^: Ua  
audit programme                               审计程序表，具体审计计划 L f{pTxKr  
audit report                                       审计报告 "kucFf f  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 a(h@4 x  
audit report with a qualified opinion                 有保留意见的审计报告 g 1B P  
audit report with an adverse opinion                否定意见的审计报告 dLf ;g}W  
audit report with dual dates                      双重日期审计报告 r 2{7h>  
audit reporting stage                                 审计报告阶段 NVDIuh  
audit responsibility                                   审计责任 "#{b)!EH  
audit results                                      审计结果 K5(T7S  
audit risk                                          审计风险 h}S2b@e|  
audit sampling                                          审计抽样 3@<m/%  
audit sampling techniques                         审计抽样方法，审计抽样技术 9mpQusM  
audit strategies                                  审计策略 h[C XH"  
audit summary                                         审计总结，审计小结 c3\p@}  
audit team                                         审计小组 %H}M[_f  
audit test                                    审计测试 ?w)A`G_  
audit trail                                          审计轨迹 q"-Vh,8h  
audit work                                        审计工作 U:$`M,762Z  
audit working paper                                 审计工作底稿 wOH 3[SKo  
audited financial statement                        审计会计报表，已审计财务报表 cL"Ral-qB  
Auditing Guidelines (the～)                      审计规范指南 YKx+z[A/p  
auditing standards                             审计准则 TI8EW  
audit-oriented working paper                          (审计)业务类工作底稿 cr^R9dv  
authorisation                                     授权 zS?DXE  
authorisation of transaction                       交易的授权  yT(86#st  
availability                                         可获得性 aCBq
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balance                                      余额；差额；平衡 Q|g>ga-a  
balance sheet                                    资产负债表 zaE!=-U  
bank                                                 银行 ;!m_RQPFF  
bank account                                    银行账户，银行户头 I*(7(>zgyv  
bank statement                                 银行对账单 6p14BruV  
barter transaction                              易货交易，以物换物交易 O@rZ^Aa  
basis of audit                                    审计依据 I#zL-RXT  
basis of preparation                                (会计报表的)编制基础 F< ,"{L  
book of account                               账目，账簿 &7c#i  
borrowing                                         借款，贷款，借债 FWS!b!#,N  
branch                                              分支，分支机构，分店 Xd&oERJj  
brought forward                                (账户余额等的)承上年，承上期，承上页 >lugHF$G  
budget                                              预算 };cH5bYF  
building                                      建筑物；大楼 W#9LK Jj  
business conditions                                  业务情况，经营情况 ?;go5f+X  
business licence                               (企业等的)营业执照 2}ywNVS  
business relation                                业务关系 1rh2!4)7  
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