[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 bu" 68A;>  
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审计词汇英汉对照 m!#)JFe67  
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ability to continue as a going concern               持续经营能力 s{z~Axup-  
acceptability                                     可接受性，可接受程度 w^dueP7J  
acceptable level of detection risk                     检查风险的可接受水平 EB29vHAt~  
acceptance of engagement                       接受委托 ]zvVY:v  
accepting the engagement for the first time              首次接受委托 [6_Du6\h  
access to asset                                         对资产的接触 `J=1&ae{  
according to                                     根据，依据，依照 lR@i`)'?U  
account balance                                账户余额 ZH;y>Z  
account for                                       对……进行会计处理，核算；解释 wSJ]3gJM`  
accounting                                        会计，会计学 zOao&  
accounting advisory serve                        会计咨询服务 InP y:}  
accounting firm                                 会计师事务所 )p!*c,  
accounting information                      会计信息，会计资料 4g6ksdFQ  
accounting period                             会计期间 ,na=~.0R:  
accounting policies                                   会计政策 3u?`q%Y-e  
accounting professional bodies                 会计职业组织，会计职业团体 2%{YYT   
accounting records                                   会计记录 EOBs}M
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accounting responsibility                           会计责任 $['7vcB^  
accounting service                             会计服务 0Y6q$h>4  
accounting standards                                会计准则 hLyTUt~\L  
Accounting Standards for Business Enterprises       企业会计准则 ?9(o*lp  
accounting system                             会计系统 da00p-U  
accounting treatment                                会计处理 S[L#M;n  
accuracy                                    准确性，精确性 1A?\BJ"  
additional audit procedures                      追加审计程序 \=w' HZH#+  
addressee                                         收件人，收信人 G+hF [b44'  
Administration of State-owned Assets  (the～)     国有资产管理局 J~iOP  
administrative laws and regulations                 行政法规 +w k]iH  
adverse impact                                 不利影响，负面影响 0j{F^rph  
adverse opinion                                反对意见 sw41wj  
advisory group                                  咨询组，顾问组 oTF^<
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agency fee                                        代理费，代理费用 EREolCASb  
aggregate                                          总计，合计为…… yNrinYw  
alternation of document and record                 变造文件和记录 8NaL{j1`  
alternative audit procedures                      替代审计程序，备选审计程序 X/E7o92\  
amend                                              修改，修订 wUK7um  
amortisation                                      摊销 BLL]^qN;Y  
analytical capacity                             分析能力 j!lAxlOX  
analytical procedures                               分析性程序 2<[eD`u  
annual financial statements                        年度会计报表，年度财务报表 A[^qq UL'  
appendix                                          附录，附表 z29qARiX  
applicable                                         适用的 2/yXY_L  
applicable laws and regulations                 适用的法规 2/v35
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application systems                                  应用系统 "w*+v  
apply consistently                              一贯地执行，一贯地实施 atLV`U&t  
appropriate                                       适当的，合适的； ySwYV  
征用，挪用 A$%Q4jC}  
appropriate authorization                          适当的授权 ^s^JzFw  
appropriateness of audit evidence                    审计证据的适当性 k'[ S@+5  
approval                                    批准，核准 YH)Opk  
assertion                                    (会计报表上的)认定；确认 pKt-R07*  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 ]g;^w?9h  
asset                                                 资产，财产 p~Hvl3SxR  
asset restructuring                             资产重组 > $w^%I  
assignment of duties                                 职责的划分 ]a$Wx vgq  
assistant                                     助理，助理人员 Z0[)u_<  
associated company                                 联属公司，联营公司 ^w:OS5%R  
association                                        联合，结合；协会，社团 w~kHQ%A  
assumption                                       假设，假定 0$eyT-:d  
at a given date                                         在某一特定时日 >aEL;V=}P  
attestation                                         鉴证，公证 j>0<#SYBu  
attestation service                             鉴证服务 2qZ a9^}  
audit adjustment                                审计调整 gohAp
 
audit areas                                        审计领域 M11"<3]D  
audit conclusion                                审计结论 r-RCe3%g%  
audit effectiveness                             审计效果 zVM4BT(  
audit efficiency                                  审计效率 tmO;:n<N  
audit engagement letter                      审计业务约定书 kAZC"qM%i  
audit evidence                                          审计证据 $hG;2v  
audit fee                                    审计费 U/T4i#  
audit files                                          审计档案 uP{;*E3?  
audit findings                                     审计中发现的事项 LXHwX*`Y  
audit implementation stage                        审计实施阶段 *0%4l_i  
audit mark                                        审计标识 5/& 1Oxo  
audit materiality                                 审计重要性 )Vwj9WD  
audit method                                     审计方法 Y%<`;wK=^  
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 n,t6v5>88  
audit opinion                                     审计意见 Kx
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audit period                                      被审计期间，被审计年度 I3Lg?bZ  
audit plan                                          审计计划 #|qm!aGs  
audit planning                                    编制审计计划，制定审计计划，审计计划 UdT&cG  
audit planning stage                                  审计计划阶段 Eo%UuSi  
audit procedure                                审计程序 %x&F
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audit programme                               审计程序表，具体审计计划 F\>oxttS1
 
audit report                                       审计报告 {5T0RL{\N  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 SHMl%mw  
audit report with a qualified opinion                 有保留意见的审计报告 '5'3_
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audit report with an adverse opinion                否定意见的审计报告 : @'fpN  
audit report with dual dates                      双重日期审计报告 n!GWqle  
audit reporting stage                                 审计报告阶段  X?tj$  
audit responsibility                                   审计责任 ]EB6+x!G  
audit results                                      审计结果 4\p$4Hs}  
audit risk                                          审计风险 h^}_YaT\  
audit sampling                                          审计抽样 ecn}
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audit sampling techniques                         审计抽样方法，审计抽样技术 CV'&4oq  
audit strategies                                  审计策略 Xo2^N2I  
audit summary                                         审计总结，审计小结 "Dyym<J  
audit team                                         审计小组 82lr4  
audit test                                    审计测试 `SCy<w3$+[  
audit trail                                          审计轨迹 K!GUv{fp  
audit work                                        审计工作 [}z?1Gj;W(  
audit working paper                                 审计工作底稿 fD'/#sA#'  
audited financial statement                        审计会计报表，已审计财务报表 H{ZLk,  
Auditing Guidelines (the～)                      审计规范指南 +H7y/#e+3  
auditing standards                             审计准则 ya:sW5fk  
audit-oriented working paper                          (审计)业务类工作底稿 _3|6ZO  
authorisation                                     授权 - $%jb2  
authorisation of transaction                       交易的授权 hQXxG/yFm  
availability                                         可获得性 Q~phGD3!~  
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balance                                      余额；差额；平衡 =(%*LY!Xc  
balance sheet                                    资产负债表 : (cb2j(C  
bank                                                 银行 l{8CISO*  
bank account                                    银行账户，银行户头 S#k{e72 *  
bank statement                                 银行对账单 wTTRoeJ}  
barter transaction                              易货交易，以物换物交易 XTV0Le\
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basis of audit                                    审计依据 ^%;"[r  
basis of preparation                                (会计报表的)编制基础 */nuv k  
book of account                               账目，账簿 (wife#)~  
borrowing                                         借款，贷款，借债 _ j~4+ H  
branch                                              分支，分支机构，分店 $57\u/(  
brought forward                                (账户余额等的)承上年，承上期，承上页 7R: WX
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budget                                              预算 <KtBv Ip]  
building                                      建筑物；大楼 _74UdD{^o  
business conditions                                  业务情况，经营情况 B~?c3:6  
business licence                               (企业等的)营业执照 yr5NRs  
business relation                                业务关系 `qE4U4  
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