[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 U#u=9%'  
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审计词汇英汉对照 gB&8TE~Y  
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ability to continue as a going concern               持续经营能力 ?4[IIX-  
acceptability                                     可接受性，可接受程度 b3h3$kIYN  
acceptable level of detection risk                     检查风险的可接受水平 *2?-6  
acceptance of engagement                       接受委托 z'W8t|m}Pb  
accepting the engagement for the first time              首次接受委托 6>fQe8Y  
access to asset                                         对资产的接触 a/k0(  
according to                                     根据，依据，依照 <]SI-  
account balance                                账户余额 $X>$)U'p&-  
account for                                       对……进行会计处理，核算；解释 DX*eN"z[  
accounting                                        会计，会计学 &B3[:nS2  
accounting advisory serve                        会计咨询服务 Epl\(  
accounting firm                                 会计师事务所 +1te8P*  
accounting information                      会计信息，会计资料 c2tf7fkH  
accounting period                             会计期间 d,hKy2
 
accounting policies                                   会计政策 ;$VQRXq  
accounting professional bodies                 会计职业组织，会计职业团体 *-zOQ=Y  
accounting records                                   会计记录 +
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accounting responsibility                           会计责任 <\9M+  
accounting service                             会计服务 bm</qF'T6  
accounting standards                                会计准则 {mkD{2)KQ  
Accounting Standards for Business Enterprises       企业会计准则 :4&q2-  
accounting system                             会计系统 B@8M2Pl  
accounting treatment                                会计处理 h@^d Vg  
accuracy                                    准确性，精确性 !"G|y4O  
additional audit procedures                      追加审计程序 5>S<9A|Q  
addressee                                         收件人，收信人 eB]R<a60  
Administration of State-owned Assets  (the～)     国有资产管理局 6JCq?:#ab  
administrative laws and regulations                 行政法规 :vsF4  
adverse impact                                 不利影响，负面影响 (]Pr[xB  
adverse opinion                                反对意见 ::lD7@Wg  
advisory group                                  咨询组，顾问组 vmY 88Kx&S  
agency fee                                        代理费，代理费用 MYmH
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aggregate                                          总计，合计为…… pZ IDGy=~  
alternation of document and record                 变造文件和记录 ,sOdc!![  
alternative audit procedures                      替代审计程序，备选审计程序 Im<i.a <`  
amend                                              修改，修订 bW/^ 2B  
amortisation                                      摊销 qubyZ8hx  
analytical capacity                             分析能力 y|+n77[Gv  
analytical procedures                               分析性程序 ~8j4IO(  
annual financial statements                        年度会计报表，年度财务报表 =!~6RwwwY  
appendix                                          附录，附表 C{5bG=Sg~  
applicable                                         适用的 |})7\o  
applicable laws and regulations                 适用的法规 JM&:dzyIP  
application systems                                  应用系统 /'ukeK+'  
apply consistently                              一贯地执行，一贯地实施 5, j&-{0W  
appropriate                                       适当的，合适的； GY3g`M   
征用，挪用 Wf}x"*  
appropriate authorization                          适当的授权 k>'c4ay290  
appropriateness of audit evidence                    审计证据的适当性 t=6[FK  
approval                                    批准，核准 RyN}Gz/YN  
assertion                                    (会计报表上的)认定；确认 pE~>k:  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 pSPVY2qKX  
asset                                                 资产，财产 N!TC}#}l  
asset restructuring                             资产重组 v5/2-<6x  
assignment of duties                                 职责的划分 x+%(z8wD  
assistant                                     助理，助理人员 {'^!S"9x  
associated company                                 联属公司，联营公司 : U Yn  
association                                        联合，结合；协会，社团 V+Tu{fFF7E  
assumption                                       假设，假定 zG|#__= T  
at a given date                                         在某一特定时日 Pdk
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attestation                                         鉴证，公证 JtB]EvpL}  
attestation service                             鉴证服务 f\zu7,GU  
audit adjustment                                审计调整 T+q3] &  
audit areas                                        审计领域 (c'kZ9&  
audit conclusion                                审计结论 in[yrqFb7t  
audit effectiveness                             审计效果 `nvm>u~[Hq  
audit efficiency                                  审计效率 S+LS!b  
audit engagement letter                      审计业务约定书  (H*EZ  
audit evidence                                          审计证据 "lT>V)NB'  
audit fee                                    审计费 Ibbpy++d[  
audit files                                          审计档案 Wb;x eG  
audit findings                                     审计中发现的事项 B.T|e,g26  
audit implementation stage                        审计实施阶段 }23#z  
audit mark                                        审计标识 #% 1|$V*:  
audit materiality                                 审计重要性 R|,F C'  
audit method                                     审计方法 UD+r{s/%  
audit objective                                         审计目标，审计目的 y?}R,5k  
audit of financial statements                      会计报表审计，财务报表审计 Tg-HR8}X  
audit opinion                                     审计意见 ?!{nNJ  
audit period                                      被审计期间，被审计年度 FZi'#(y  
audit plan                                          审计计划 tnn,lWu|  
audit planning                                    编制审计计划，制定审计计划，审计计划 g3h:oQCS  
audit planning stage                                  审计计划阶段 _l$1@  
audit procedure                                审计程序 -IP
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audit programme                               审计程序表，具体审计计划 ,RYahu  
audit report                                       审计报告 >+3tOv3:  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 jWX^h^
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audit report with a qualified opinion                 有保留意见的审计报告 ZQ_&HmgRy  
audit report with an adverse opinion                否定意见的审计报告 Cr;d !=  
audit report with dual dates                      双重日期审计报告 f:K3 P[|  
audit reporting stage                                 审计报告阶段 ;/-X;!a>  
audit responsibility                                   审计责任 <8?jn*$;\  
audit results                                      审计结果 MB#KLTwnT  
audit risk                                          审计风险 _XP3| E;I/  
audit sampling                                          审计抽样 jwW6m@+  
audit sampling techniques                         审计抽样方法，审计抽样技术  *qN( _  
audit strategies                                  审计策略 /Sn>{ &  
audit summary                                         审计总结，审计小结 3v
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audit team                                         审计小组 re%MT@L#  
audit test                                    审计测试 `(dRb  
audit trail                                          审计轨迹 t%'0uB#v1  
audit work                                        审计工作 *9?T?S|^$F  
audit working paper                                 审计工作底稿 n@e[5f9?x  
audited financial statement                        审计会计报表，已审计财务报表 B*,Qw_3dG  
Auditing Guidelines (the～)                      审计规范指南 eN?:3cP#l  
auditing standards                             审计准则 GO|EeM!i B  
audit-oriented working paper                          (审计)业务类工作底稿 XY*KWO  
authorisation                                     授权 B;6N.X(K  
authorisation of transaction                       交易的授权 6Y-sc*5  
availability                                         可获得性 MV,;l94?%=  
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balance                                      余额；差额；平衡 ~p'DPg4  
balance sheet                                    资产负债表 h5>38Kd  
bank                                                 银行 DP-euz  
bank account                                    银行账户，银行户头 w*-1*XNA  
bank statement                                 银行对账单 6lKM5,Oa  
barter transaction                              易货交易，以物换物交易 ;^cc-bLvF  
basis of audit                                    审计依据 %J 'RO
 
basis of preparation                                (会计报表的)编制基础 `tjH#
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book of account                               账目，账簿 @m99xF\e  
borrowing                                         借款，贷款，借债 H{4/~Z  
branch                                              分支，分支机构，分店 ?->&)oAh  
brought forward                                (账户余额等的)承上年，承上期，承上页 I$#)k^
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budget                                              预算 YJ[Jo3M@j0  
building                                      建筑物；大楼 =nTNL.SX  
business conditions                                  业务情况，经营情况 (9X>E+0E  
business licence                               (企业等的)营业执照 MY$-D+#/
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business relation                                业务关系 S}T*g
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