[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 yvxC/Jo 4  
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审计词汇英汉对照 Q:~w;I  
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ability to continue as a going concern               持续经营能力 lkg-l<c\J  
acceptability                                     可接受性，可接受程度 4C/8hsn  
acceptable level of detection risk                     检查风险的可接受水平 P:k(=CzZ@J  
acceptance of engagement                       接受委托 e#^|NQ<'A  
accepting the engagement for the first time              首次接受委托 ~,e!t.339  
access to asset                                         对资产的接触 >B~jPU  
according to                                     根据，依据，依照 3i(k6)H$4  
account balance                                账户余额 ^TWN_(-@  
account for                                       对……进行会计处理，核算；解释 wZa;cg.-q  
accounting                                        会计，会计学 pOI+  
accounting advisory serve                        会计咨询服务 )O- x1U  
accounting firm                                 会计师事务所 }WGi9\9T&  
accounting information                      会计信息，会计资料 3r em"M  
accounting period                             会计期间 /&j4IlT  
accounting policies                                   会计政策 ,:\2Lf  
accounting professional bodies                 会计职业组织，会计职业团体 &up/`8  
accounting records                                   会计记录 0D#!!r ;  
accounting responsibility                           会计责任 0h shHv-
 
accounting service                             会计服务 24N,Bo 3  
accounting standards                                会计准则 SA>;]6)`(  
Accounting Standards for Business Enterprises       企业会计准则 5,AQ~_,'\  
accounting system                             会计系统 <Awx:lw.  
accounting treatment                                会计处理 'v|2}T*  
accuracy                                    准确性，精确性 \wRr6
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additional audit procedures                      追加审计程序 \S7 OC   
addressee                                         收件人，收信人 2K*-uT#$~  
Administration of State-owned Assets  (the～)     国有资产管理局 K[sM)_I  
administrative laws and regulations                 行政法规 ['km'5uZ^  
adverse impact                                 不利影响，负面影响 h/TPd]  
adverse opinion                                反对意见 ^}1RDdQ"U  
advisory group                                  咨询组，顾问组 <M'IRf/D  
agency fee                                        代理费，代理费用 gy =`cMS@  
aggregate                                          总计，合计为…… u}%&LI`.  
alternation of document and record                 变造文件和记录 qfYb\b
 
alternative audit procedures                      替代审计程序，备选审计程序 C-Fp)Zs{0  
amend                                              修改，修订 F[=m|MZb  
amortisation                                      摊销 @&ZTEznbyt  
analytical capacity                             分析能力 )ql?}  
analytical procedures                               分析性程序 }ZmdX^xB  
annual financial statements                        年度会计报表，年度财务报表 H4:TYh  
appendix                                          附录，附表 $m=z87hX  
applicable                                         适用的 :s'%IGy>:  
applicable laws and regulations                 适用的法规 #8z\i2I  
application systems                                  应用系统 '6 'XBL?  
apply consistently                              一贯地执行，一贯地实施 zRJ y3/>  
appropriate                                       适当的，合适的； 3N*Shzusbt  
征用，挪用 ?^ErrlI_  
appropriate authorization                          适当的授权 mW-@-5Wda  
appropriateness of audit evidence                    审计证据的适当性 }\0"gM  
approval                                    批准，核准 4P~<_]yf  
assertion                                    (会计报表上的)认定；确认 ,xh9,EpBk  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 /3TorB~Y  
asset                                                 资产，财产 RrZjC  
asset restructuring                             资产重组 8S02 3  
assignment of duties                                 职责的划分 ?@#}%<yEq  
assistant                                     助理，助理人员 ^n2w 6U0  
associated company                                 联属公司，联营公司 w%_BX3GTO  
association                                        联合，结合；协会，社团 |wb7`6g  
assumption                                       假设，假定 {PVu3W  
at a given date                                         在某一特定时日 g^C6"rsnl  
attestation                                         鉴证，公证 B7PmG f)b  
attestation service                             鉴证服务 z>0"T2W y  
audit adjustment                                审计调整 Q]7Q  
audit areas                                        审计领域 a 2rv4d=  
audit conclusion                                审计结论 "|G,P-5G"  
audit effectiveness                             审计效果 kxmS  
audit efficiency                                  审计效率 L,D>E  
audit engagement letter                      审计业务约定书 %xfy\of+Nk  
audit evidence                                          审计证据 )g --=w3  
audit fee                                    审计费 72,iRH  
audit files                                          审计档案 YiCDV(prT  
audit findings                                     审计中发现的事项 P8VU&b\  
audit implementation stage                        审计实施阶段 []]3"n  
audit mark                                        审计标识 _-&.=3\1  
audit materiality                                 审计重要性 heKI<[8l  
audit method                                     审计方法 G'py)C5;  
audit objective                                         审计目标，审计目的 %KA/  
audit of financial statements                      会计报表审计，财务报表审计 E&+^H on  
audit opinion                                     审计意见 709eLhXrH  
audit period                                      被审计期间，被审计年度 EC~t'v  
audit plan                                          审计计划 u7=[~l&L  
audit planning                                    编制审计计划，制定审计计划，审计计划 :z\f.+MI  
audit planning stage                                  审计计划阶段 O$H150,Q  
audit procedure                                审计程序 1 ~7_!  
audit programme                               审计程序表，具体审计计划 eI}VHBAz  
audit report                                       审计报告 +Y~+o-_  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 m#nxw  
audit report with a qualified opinion                 有保留意见的审计报告 qj6`nbZ{va  
audit report with an adverse opinion                否定意见的审计报告 Xu_<4  
audit report with dual dates                      双重日期审计报告 g,:Nzb  
audit reporting stage                                 审计报告阶段 v/czW\z  
audit responsibility                                   审计责任 4cQ5E9  
audit results                                      审计结果 QB[s8"S  
audit risk                                          审计风险 K
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audit sampling                                          审计抽样 u,m-6@il  
audit sampling techniques                         审计抽样方法，审计抽样技术 i-?zwVmn  
audit strategies                                  审计策略 x3s^u~C)(w  
audit summary                                         审计总结，审计小结 4iz& "~&1  
audit team                                         审计小组  <yS"c5D6  
audit test                                    审计测试 PBL^xlg  
audit trail                                          审计轨迹 A,{D9-%  
audit work                                        审计工作 JC"K{V{  
audit working paper                                 审计工作底稿 psC7IE<v  
audited financial statement                        审计会计报表，已审计财务报表 :xPvEK[B7  
Auditing Guidelines (the～)                      审计规范指南 i'wF>EBz  
auditing standards                             审计准则 sPg6eAd~?  
audit-oriented working paper                          (审计)业务类工作底稿 X^Y9T`mQ}  
authorisation                                     授权 f4S@lyYF  
authorisation of transaction                       交易的授权 2mZ/ 3u  
availability                                         可获得性 6Qb)Uq3}]  
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balance                                      余额；差额；平衡 @(c<av?  
balance sheet                                    资产负债表 3~</lAm;  
bank                                                 银行 @'*#]YU8  
bank account                                    银行账户，银行户头 #0u69  
bank statement                                 银行对账单 JJ ?ri,  
barter transaction                              易货交易，以物换物交易 C/waH[Yzan  
basis of audit                                    审计依据 }qv-lO  
basis of preparation                                (会计报表的)编制基础 dCP Tpm  
book of account                               账目，账簿 uAs*{:4n  
borrowing                                         借款，贷款，借债 @izi2ND  
branch                                              分支，分支机构，分店 xD#I&.  
brought forward                                (账户余额等的)承上年，承上期，承上页 Nox
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budget                                              预算 23$hwr&G\  
building                                      建筑物；大楼 uS#Cb+*F  
business conditions                                  业务情况，经营情况 !>y}Xq{bm3  
business licence                               (企业等的)营业执照 eH  
business relation                                业务关系 rp#*uV9;  
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