[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 <nvWC/LU  
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审计词汇英汉对照  4Z}bw#  
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ability to continue as a going concern               持续经营能力 {}pqxouE  
acceptability                                     可接受性，可接受程度 cY2-T#rL  
acceptable level of detection risk                     检查风险的可接受水平 Z% ;4Ed  
acceptance of engagement                       接受委托 |"yf@^kdC  
accepting the engagement for the first time              首次接受委托 z/KZ[qH\  
access to asset                                         对资产的接触 w`}9/s;$  
according to                                     根据，依据，依照 =4e=wAO(i  
account balance                                账户余额 w"v'dU^  
account for                                       对……进行会计处理，核算；解释 ^V}R(gDu}s  
accounting                                        会计，会计学 Z02s(y=k1  
accounting advisory serve                        会计咨询服务 @LKG\zYBu  
accounting firm                                 会计师事务所 $a\Uv0:xRx  
accounting information                      会计信息，会计资料 ! /}FPM_  
accounting period                             会计期间  xD  
accounting policies                                   会计政策 =$8@JF'  
accounting professional bodies                 会计职业组织，会计职业团体 .gN$N=7<  
accounting records                                   会计记录 >Mn>P!  
accounting responsibility                           会计责任 R*@[Pg*  
accounting service                             会计服务 0sd-s~;  
accounting standards                                会计准则 *>'2$me=  
Accounting Standards for Business Enterprises       企业会计准则 *9vA +uN  
accounting system                             会计系统 atf%7}2  
accounting treatment                                会计处理 )_v\{N  
accuracy                                    准确性，精确性 naIv=  
additional audit procedures                      追加审计程序 ZB[(Tv1  
addressee                                         收件人，收信人 JblmXqtC  
Administration of State-owned Assets  (the～)     国有资产管理局 ^MT9n  
administrative laws and regulations                 行政法规 bW9"0=j[{  
adverse impact                                 不利影响，负面影响 g6g$nY@Jm  
adverse opinion                                反对意见 ~"0@u  
advisory group                                  咨询组，顾问组 h1XMx'}B  
agency fee                                        代理费，代理费用 ^$IZLM?E~  
aggregate                                          总计，合计为…… "W@XP+POAY  
alternation of document and record                 变造文件和记录 8*y o7q&  
alternative audit procedures                      替代审计程序，备选审计程序 u: k:C  
amend                                              修改，修订 *sw-eyn(  
amortisation                                      摊销 ^5]uBOv  
analytical capacity                             分析能力 k\pDJ7wF^  
analytical procedures                               分析性程序 i~)NQmH<  
annual financial statements                        年度会计报表，年度财务报表 u<] m
v  
appendix                                          附录，附表 )_8}53C  
applicable                                         适用的 NLQE"\#a  
applicable laws and regulations                 适用的法规 vWl[l -E  
application systems                                  应用系统 \V^*44+ <!  
apply consistently                              一贯地执行，一贯地实施 xpTDYF
 
appropriate                                       适当的，合适的； '_qQrP#  
征用，挪用 1s`)yu^`v  
appropriate authorization                          适当的授权 85D^@{  
appropriateness of audit evidence                    审计证据的适当性 gcg>Gjp  
approval                                    批准，核准 =4zNo3IvL+  
assertion                                    (会计报表上的)认定；确认 j/9WOIfa  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 sS2_-X[_  
asset                                                 资产，财产 &Vt2be*  
asset restructuring                             资产重组 H#L#2M%  
assignment of duties                                 职责的划分 @Y UY9+D&  
assistant                                     助理，助理人员 a*Ss -y  
associated company                                 联属公司，联营公司 BR36}iS
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association                                        联合，结合；协会，社团 URK!W?3c  
assumption                                       假设，假定 ivzAlwP  
at a given date                                         在某一特定时日 [5Fd P0  
attestation                                         鉴证，公证 Dz`k[mI  
attestation service                             鉴证服务 jJ aV  
audit adjustment                                审计调整 PK6*}y  
audit areas                                        审计领域 x_==Ss  
audit conclusion                                审计结论 QqtC`H\  
audit effectiveness                             审计效果 Xsd$*F@<  
audit efficiency                                  审计效率 ptpW41t}^  
audit engagement letter                      审计业务约定书 p jKt:R}  
audit evidence                                          审计证据 y"^yYO  
audit fee                                    审计费 G02ox5X  
audit files                                          审计档案 N = LM?(H
 
audit findings                                     审计中发现的事项 XFW5AP  
audit implementation stage                        审计实施阶段 1^C|k(t  
audit mark                                        审计标识 3;*z3;#}  
audit materiality                                 审计重要性 x;]x_fz  
audit method                                     审计方法 fVe@YqNa  
audit objective                                         审计目标，审计目的 .^i<
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audit of financial statements                      会计报表审计，财务报表审计 XGfzEld2"  
audit opinion                                     审计意见 Y@Y`gF6F  
audit period                                      被审计期间，被审计年度 )Zas x6`  
audit plan                                          审计计划 eZg$AOp U  
audit planning                                    编制审计计划，制定审计计划，审计计划 .H8mRvd?  
audit planning stage                                  审计计划阶段 3AURzU  
audit procedure                                审计程序 ./l|8
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audit programme                               审计程序表，具体审计计划 mD7}
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audit report                                       审计报告 Wo{K}  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 S5N@\ x  
audit report with a qualified opinion                 有保留意见的审计报告 RqXi1<6j#  
audit report with an adverse opinion                否定意见的审计报告 q]^,vei  
audit report with dual dates                      双重日期审计报告 k6 @b|  
audit reporting stage                                 审计报告阶段 S'o ]=&  
audit responsibility                                   审计责任 q7,^E`5EgU  
audit results                                      审计结果 t5paYw-b  
audit risk                                          审计风险 M>T[!*nTj
 
audit sampling                                          审计抽样 HsnG4OE  
audit sampling techniques                         审计抽样方法，审计抽样技术 Ah-8"`E  
audit strategies                                  审计策略 `<^*jB@P  
audit summary                                         审计总结，审计小结 %e{(twp  
audit team                                         审计小组 {I{3(M#"  
audit test                                    审计测试 #{x5L^v>]  
audit trail                                          审计轨迹 [Tb\woU  
audit work                                        审计工作 I}+;ME|<2  
audit working paper                                 审计工作底稿 f&yt K  
audited financial statement                        审计会计报表，已审计财务报表 LeSHRoD  
Auditing Guidelines (the～)                      审计规范指南 66Gx.tE  
auditing standards                             审计准则 ^agj4$  
audit-oriented working paper                          (审计)业务类工作底稿 R2 lXTW*  
authorisation                                     授权 K\P!a@>1  
authorisation of transaction                       交易的授权 h4(JUio  
availability                                         可获得性 :
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balance                                      余额；差额；平衡 %cX"#+e  
balance sheet                                    资产负债表 zDDK  
bank                                                 银行 G2]^F Y  
bank account                                    银行账户，银行户头 _A 2Lv]vfV  
bank statement                                 银行对账单 p
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barter transaction                              易货交易，以物换物交易 ;,XyN+2H  
basis of audit                                    审计依据 b`CWp ;6Y  
basis of preparation                                (会计报表的)编制基础 z(me@P!D~  
book of account                               账目，账簿 T%(C-Quh  
borrowing                                         借款，贷款，借债 QU T"z'  
branch                                              分支，分支机构，分店 \dcdw*v@  
brought forward                                (账户余额等的)承上年，承上期，承上页 ;W{b $k@g  
budget                                              预算 Oz{%k#X-  
building                                      建筑物；大楼 rbyY8 bX  
business conditions                                  业务情况，经营情况 /r^[a,Q#x  
business licence                               (企业等的)营业执照 3qi_]*dD  
business relation                                业务关系 yNa;\UF  
C> X|VP|C  

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