[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 [1nfSW  
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审计词汇英汉对照 # 2;6!_  
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ability to continue as a going concern               持续经营能力 kn<IWW_t  
acceptability                                     可接受性，可接受程度 eocq Hwbv  
acceptable level of detection risk                     检查风险的可接受水平 yw
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acceptance of engagement                       接受委托 opsjei@  
accepting the engagement for the first time              首次接受委托 ]Y111<Ja  
access to asset                                         对资产的接触 TS4Yzq,f  
according to                                     根据，依据，依照 |`eHUtjH  
account balance                                账户余额 1 i3;P/  
account for                                       对……进行会计处理，核算；解释 .3>`yL  
accounting                                        会计，会计学 uaghB,i'n  
accounting advisory serve                        会计咨询服务 3MX&%_wUhB  
accounting firm                                 会计师事务所 g?B4b7II  
accounting information                      会计信息，会计资料 0RFBun{  
accounting period                             会计期间 .JCd:'-  
accounting policies                                   会计政策 RGE
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accounting professional bodies                 会计职业组织，会计职业团体 F3nYMf  
accounting records                                   会计记录 X'FDQoH  
accounting responsibility                           会计责任 jKr\mb  
accounting service                             会计服务 |ht:_l 8  
accounting standards                                会计准则 rDI}X?JmX  
Accounting Standards for Business Enterprises       企业会计准则 _4,/uG|a O  
accounting system                             会计系统 g$f+X~Q  
accounting treatment                                会计处理 O]_a$U*6  
accuracy                                    准确性，精确性 $,u>,  
additional audit procedures                      追加审计程序 p{|!LcSU$2  
addressee                                         收件人，收信人 ~(*2:9*0  
Administration of State-owned Assets  (the～)     国有资产管理局 UOIB}ut V  
administrative laws and regulations                 行政法规 $Mg[e*ct  
adverse impact                                 不利影响，负面影响 hZ_@U?^  
adverse opinion                                反对意见 1A%0y)]  
advisory group                                  咨询组，顾问组 bT>MZK8b  
agency fee                                        代理费，代理费用 w1Txz4JqB  
aggregate                                          总计，合计为…… iq^F?$gFk  
alternation of document and record                 变造文件和记录 Ef @  
alternative audit procedures                      替代审计程序，备选审计程序 z@I'Ryalyc  
amend                                              修改，修订 "hid3"G  
amortisation                                      摊销 BTc }Kfae  
analytical capacity                             分析能力 or,:5Z  
analytical procedures                               分析性程序 S5o,\wT  
annual financial statements                        年度会计报表，年度财务报表 uM)#T*
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appendix                                          附录，附表 I'`90{I  
applicable                                         适用的 rjK]zD9  
applicable laws and regulations                 适用的法规 HK NT. a  
application systems                                  应用系统 2OVN9_D%  
apply consistently                              一贯地执行，一贯地实施 ]
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appropriate                                       适当的，合适的； `%A vn<  
征用，挪用 R_^0Un([  
appropriate authorization                          适当的授权 5o6 X.sC8e  
appropriateness of audit evidence                    审计证据的适当性 ) >te|@}o  
approval                                    批准，核准 "7q!u,u  
assertion                                    (会计报表上的)认定；确认 n g%~mt  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 ]sTbEw.[  
asset                                                 资产，财产 QUeuN?3X\  
asset restructuring                             资产重组 ]!q
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assignment of duties                                 职责的划分 Gg e X  
assistant                                     助理，助理人员 S=}1k,
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associated company                                 联属公司，联营公司 A!cY!aQ  
association                                        联合，结合；协会，社团 &%]v0QK  
assumption                                       假设，假定 qxB|*P`  
at a given date                                         在某一特定时日 U ,NGV0  
attestation                                         鉴证，公证 =(+]ee!Ti  
attestation service                             鉴证服务 =MU(!`  
audit adjustment                                审计调整 `>0%Ha  
audit areas                                        审计领域 W_L*S4 ~  
audit conclusion                                审计结论 O^J=19Ri  
audit effectiveness                             审计效果 B"YN+S
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audit efficiency                                  审计效率 %oB0@&!mS  
audit engagement letter                      审计业务约定书 Q5c3C&$6  
audit evidence                                          审计证据 J}NMF#w/;  
audit fee                                    审计费 +T\<oj%}2  
audit files                                          审计档案 kXV
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audit findings                                     审计中发现的事项 ~R&rQJJeJ  
audit implementation stage                        审计实施阶段 7Kf  
audit mark                                        审计标识 E
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audit materiality                                 审计重要性 S B~opN  
audit method                                     审计方法 tD* k   
audit objective                                         审计目标，审计目的 
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audit of financial statements                      会计报表审计，财务报表审计 2vTO>*t  
audit opinion                                     审计意见 Qr\eT}  
audit period                                      被审计期间，被审计年度 IL go:xQ  
audit plan                                          审计计划 -T}r$A  
audit planning                                    编制审计计划，制定审计计划，审计计划 /qKA1-R}4  
audit planning stage                                  审计计划阶段 ;A4qE W  
audit procedure                                审计程序 B}S+/V` Y5  
audit programme                               审计程序表，具体审计计划 #SKC>MGz  
audit report                                       审计报告 jzJQ/ZFS  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 K@<*m!%<2  
audit report with a qualified opinion                 有保留意见的审计报告 3-btaG'P  
audit report with an adverse opinion                否定意见的审计报告 wFF,rUV  
audit report with dual dates                      双重日期审计报告 0SU v5c  
audit reporting stage                                 审计报告阶段 R?zlZS.~  
audit responsibility                                   审计责任 tnAj3wc  
audit results                                      审计结果 E mg=,  
audit risk                                          审计风险 0C;Js\>3]  
audit sampling                                          审计抽样 ~/X8Hy!-  
audit sampling techniques                         审计抽样方法，审计抽样技术 )RN3Oz@H  
audit strategies                                  审计策略 4[i 3ckFT,  
audit summary                                         审计总结，审计小结 ^vxx]Hji  
audit team                                         审计小组 fF(AvMsO  
audit test                                    审计测试 _CPj]m{  
audit trail                                          审计轨迹 gg.]\#3g  
audit work                                        审计工作 @<3E`j'p  
audit working paper                                 审计工作底稿 tA^+RO4  
audited financial statement                        审计会计报表，已审计财务报表 43E)ltR=]  
Auditing Guidelines (the～)                      审计规范指南 ~n8UN<  
auditing standards                             审计准则 whYk"N  
audit-oriented working paper                          (审计)业务类工作底稿 Ypl;jkHP  
authorisation                                     授权 8nng^  
authorisation of transaction                       交易的授权 4qQE9fxdY  
availability                                         可获得性 W/\pqH  
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balance                                      余额；差额；平衡 -.r"|\1X  
balance sheet                                    资产负债表 $@@ii+W}\  
bank                                                 银行 CuK>1_Dq  
bank account                                    银行账户，银行户头 KTt+}-vP^  
bank statement                                 银行对账单  3b\s ;!  
barter transaction                              易货交易，以物换物交易 sBYDo{01  
basis of audit                                    审计依据 BdMd\1eMw  
basis of preparation                                (会计报表的)编制基础  71@kIJI  
book of account                               账目，账簿 q_6lD~~q^  
borrowing                                         借款，贷款，借债 YzQ(\._s  
branch                                              分支，分支机构，分店 9+MW13?  
brought forward                                (账户余额等的)承上年，承上期，承上页 SOE-Kio=B  
budget                                              预算 )Nqx=ms[(!  
building                                      建筑物；大楼 @`)>-k  
business conditions                                  业务情况，经营情况 iZ>P>x\  
business licence                               (企业等的)营业执照 n-2!<`UFX  
business relation                                业务关系 !@])Ut@tN  
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