[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 'AS|ZRr/  
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审计词汇英汉对照 ZX./P 0  
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ability to continue as a going concern               持续经营能力 8NAON5.!  
acceptability                                     可接受性，可接受程度 .jjG( L  
acceptable level of detection risk                     检查风险的可接受水平 A*547=M/(j  
acceptance of engagement                       接受委托 fHd#u%63K  
accepting the engagement for the first time              首次接受委托 mSl.mi(JiZ  
access to asset                                         对资产的接触 K^<BW
(s  
according to                                     根据，依据，依照 N~zdWnSZ@G  
account balance                                账户余额 #fn)k1  
account for                                       对……进行会计处理，核算；解释 <k'h:KB?`  
accounting                                        会计，会计学 P P33i@G  
accounting advisory serve                        会计咨询服务 R|87%&6']
 
accounting firm                                 会计师事务所 K} X&AJ5A  
accounting information                      会计信息，会计资料 \\B(r  
accounting period                             会计期间 )W _v:?A9  
accounting policies                                   会计政策 "n5N[1bk  
accounting professional bodies                 会计职业组织，会计职业团体 5(Q%XQV*P  
accounting records                                   会计记录 PmEsN&YP]  
accounting responsibility                           会计责任 >$/>#e~  
accounting service                             会计服务 9gK`E  
accounting standards                                会计准则 `Cynj+PCe  
Accounting Standards for Business Enterprises       企业会计准则 @>2i+)=E5  
accounting system                             会计系统 a fW@T2  
accounting treatment                                会计处理 m'=Crei  
accuracy                                    准确性，精确性 R=2
FNP  
additional audit procedures                      追加审计程序 ,G?WAOy,  
addressee                                         收件人，收信人 ytJ/g/,A0i  
Administration of State-owned Assets  (the～)     国有资产管理局 X[BIA+6  
administrative laws and regulations                 行政法规 LG|fq/;  
adverse impact                                 不利影响，负面影响 Gk&)08  
adverse opinion                                反对意见 aP
@N)"  
advisory group                                  咨询组，顾问组 9x9T<cx  
agency fee                                        代理费，代理费用 2*l/3VW  
aggregate                                          总计，合计为…… 6Vnsi%{  
alternation of document and record                 变造文件和记录 fW1CFRHH  
alternative audit procedures                      替代审计程序，备选审计程序 :vQrOn18p  
amend                                              修改，修订 }?_?V&K|  
amortisation                                      摊销 qvKG-|j  
analytical capacity                             分析能力 _FU_Ubkr  
analytical procedures                               分析性程序 A>
;bHf@  
annual financial statements                        年度会计报表，年度财务报表 k:#!zK}  
appendix                                          附录，附表 j[G  
applicable                                         适用的 )e=D(qd  
applicable laws and regulations                 适用的法规 u5b|#&-mX  
application systems                                  应用系统 BLf>_bUk  
apply consistently                              一贯地执行，一贯地实施 ' 9Xu p  
appropriate                                       适当的，合适的； Vl=l?A8  
征用，挪用 m6\E$;`  
appropriate authorization                          适当的授权 lc1(t:"[  
appropriateness of audit evidence                    审计证据的适当性 hPkWCoQpq  
approval                                    批准，核准 }"P|`"WW  
assertion                                    (会计报表上的)认定；确认 M@H;pJ+B  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 oC: {aK6\  
asset                                                 资产，财产 g-</ua(j  
asset restructuring                             资产重组 IT7
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assignment of duties                                 职责的划分 yT"Eq"7/Y#  
assistant                                     助理，助理人员 ;oKZ!ND  
associated company                                 联属公司，联营公司 Sc1 8dC0  
association                                        联合，结合；协会，社团 {{D)YldtA  
assumption                                       假设，假定  "W7K"=X  
at a given date                                         在某一特定时日 Ls$D$/:q?  
attestation                                         鉴证，公证 FF(#]vz'  
attestation service                             鉴证服务 PI:4m%[  
audit adjustment                                审计调整 .*?wF  
audit areas                                        审计领域 FQ7T'G![  
audit conclusion                                审计结论 SpLzm A  
audit effectiveness                             审计效果 Fg5kX  
audit efficiency                                  审计效率
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audit engagement letter                      审计业务约定书 bz2ztH9 n  
audit evidence                                          审计证据 
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audit fee                                    审计费 p{Yv3dNl  
audit files                                          审计档案 ^Y>F|;M#  
audit findings                                     审计中发现的事项 L~rBAIdD  
audit implementation stage                        审计实施阶段 %Ycy{`  
audit mark                                        审计标识 gx8ouOh  
audit materiality                                 审计重要性 oWim}Er=  
audit method                                     审计方法 wOEj)fp.  
audit objective                                         审计目标，审计目的 +mmSfuO&\  
audit of financial statements                      会计报表审计，财务报表审计 P}y +G|  
audit opinion                                     审计意见 9~5
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audit period                                      被审计期间，被审计年度 RXp w!  
audit plan                                          审计计划 vMi;+6'n>  
audit planning                                    编制审计计划，制定审计计划，审计计划 9N%We|L,c  
audit planning stage                                  审计计划阶段 hz;G$cuEE  
audit procedure                                审计程序 p$NQyS5C"S  
audit programme                               审计程序表，具体审计计划 ?qLFaFt/  
audit report                                       审计报告 uk<4+x,2)  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 "3)C'WlEy/  
audit report with a qualified opinion                 有保留意见的审计报告 B:;pvW]  
audit report with an adverse opinion                否定意见的审计报告 ?wiCQ6*$  
audit report with dual dates                      双重日期审计报告 b8`)y<7  
audit reporting stage                                 审计报告阶段 G C),N\@Q  
audit responsibility                                   审计责任 [LjT*b i  
audit results                                      审计结果 VgG0VM  
audit risk                                          审计风险 
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audit sampling                                          审计抽样 eueH)Xkf  
audit sampling techniques                         审计抽样方法，审计抽样技术 SO|NaqWa  
audit strategies                                  审计策略 fNli  
audit summary                                         审计总结，审计小结 5,Jp[bw{H{  
audit team                                         审计小组 Bw)/DM]  
audit test                                    审计测试 LEbB(x;@  
audit trail                                          审计轨迹 E"\<s3  
audit work                                        审计工作 DkY4MH?  
audit working paper                                 审计工作底稿 N=T<_`$5  
audited financial statement                        审计会计报表，已审计财务报表 JIEK*ui  
Auditing Guidelines (the～)                      审计规范指南 ';w#w<yaI  
auditing standards                             审计准则 $Uq|w[LA  
audit-oriented working paper                          (审计)业务类工作底稿 G6q }o)[m)  
authorisation                                     授权 Zw 26  
authorisation of transaction                       交易的授权 n71r_S*  
availability                                         可获得性 Xk~D$~4<  
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balance                                      余额；差额；平衡 ]^. _z  
balance sheet                                    资产负债表 =1FRFZI!j  
bank                                                 银行 I+%[d^,  
bank account                                    银行账户，银行户头 nMq,F#`3N  
bank statement                                 银行对账单 Sxt"B  
barter transaction                              易货交易，以物换物交易 o8V5w!+#  
basis of audit                                    审计依据 4 x=v?g&  
basis of preparation                                (会计报表的)编制基础 $-OA'QwB]  
book of account                               账目，账簿 X:f UI4  
borrowing                                         借款，贷款，借债 >Eyt17_H"n  
branch                                              分支，分支机构，分店 Go`vfm"S  
brought forward                                (账户余额等的)承上年，承上期，承上页 j78i#}e  
budget                                              预算 VZp5)-!\  
building                                      建筑物；大楼 guq{#?}  
business conditions                                  业务情况，经营情况 oA7tEu   
business licence                               (企业等的)营业执照 X[-xowE-  
business relation                                业务关系 @
wGPqg  
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