[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 ^7:UC\_  
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审计词汇英汉对照 SHnMqaq  
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ability to continue as a going concern               持续经营能力 ^>fr+3a"P  
acceptability                                     可接受性，可接受程度
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acceptable level of detection risk                     检查风险的可接受水平 u&f|z9  
acceptance of engagement                       接受委托 je%y9*V  
accepting the engagement for the first time              首次接受委托 kH[thRk}  
access to asset                                         对资产的接触 TTo?BVBK  
according to                                     根据，依据，依照 9`&sZ|"3  
account balance                                账户余额 z4]z3U<}3]  
account for                                       对……进行会计处理，核算；解释 ZlQ&m
  
accounting                                        会计，会计学 $9G".T  
accounting advisory serve                        会计咨询服务 *oh,Va  
accounting firm                                 会计师事务所 &TN.6Hm3  
accounting information                      会计信息，会计资料 A'n7
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accounting period                             会计期间 Pn?g B}l  
accounting policies                                   会计政策 {3Dm/u%=9|  
accounting professional bodies                 会计职业组织，会计职业团体 Yqt
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accounting records                                   会计记录 Gy'/)}}Z  
accounting responsibility                           会计责任 c11;(  
accounting service                             会计服务 ZV-Yq !|t  
accounting standards                                会计准则 y8v0>V0)  
Accounting Standards for Business Enterprises       企业会计准则 |k: FNu]C  
accounting system                             会计系统 b: I0Zv6  
accounting treatment                                会计处理 Z|3[Y@c\  
accuracy                                    准确性，精确性 l5enlYH  
additional audit procedures                      追加审计程序 !Okl3 !f
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addressee                                         收件人，收信人 _( QW2m?K  
Administration of State-owned Assets  (the～)     国有资产管理局 rF/<}ye/4M  
administrative laws and regulations                 行政法规 +N|t:8qaf  
adverse impact                                 不利影响，负面影响 >GDf* ox[  
adverse opinion                                反对意见 ~UwqQD1p
 
advisory group                                  咨询组，顾问组 N=@8~{V.  
agency fee                                        代理费，代理费用 K8v@)  
aggregate                                          总计，合计为…… ~KxK+6[ :  
alternation of document and record                 变造文件和记录 8&7zV:=
  
alternative audit procedures                      替代审计程序，备选审计程序 Yg;7TKy  
amend                                              修改，修订 wZj`V_3  
amortisation                                      摊销 e"Tr0k  
analytical capacity                             分析能力 Q_k'7Z\g$  
analytical procedures                               分析性程序 "(p&Oz  
annual financial statements                        年度会计报表，年度财务报表 z;&J9r$`  
appendix                                          附录，附表 @|d`n\%x  
applicable                                         适用的 [E qZj/  
applicable laws and regulations                 适用的法规 @8cn<+"b  
application systems                                  应用系统 TO/SiOd  
apply consistently                              一贯地执行，一贯地实施 uJ3*AO  
appropriate                                       适当的，合适的； 7aHP;X~0  
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appropriate authorization                          适当的授权 tSTl#xy  
appropriateness of audit evidence                    审计证据的适当性 Ece=loV*l  
approval                                    批准，核准 YizwKcuZ  
assertion                                    (会计报表上的)认定；确认 Li EDTXRz  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 7K24sHw;%  
asset                                                 资产，财产 UrdSo"%  
asset restructuring                             资产重组 oe=W}y_k  
assignment of duties                                 职责的划分 jZ<f-Ff0  
assistant                                     助理，助理人员 VH~ZDZ1P  
associated company                                 联属公司，联营公司 ?+byRoY>&g  
association                                        联合，结合；协会，社团 {YIVi:4q  
assumption                                       假设，假定 Et;Ubj"+  
at a given date                                         在某一特定时日 8?hj}}H  
attestation                                         鉴证，公证 #*+$
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attestation service                             鉴证服务 \IOF 9)F  
audit adjustment                                审计调整 tG0 &0`  
audit areas                                        审计领域 #\6k_toZ  
audit conclusion                                审计结论 8y]{I^z}  
audit effectiveness                             审计效果 ca:Vdrw`  
audit efficiency                                  审计效率 x!fRT.,}  
audit engagement letter                      审计业务约定书 F^!_!V B  
audit evidence                                          审计证据 io7Zv*&T0  
audit fee                                    审计费 KN.WTaO  
audit files                                          审计档案 p<Vj<6.=?  
audit findings                                     审计中发现的事项 @-O%u*%J  
audit implementation stage                        审计实施阶段 q)RTy|NJ^  
audit mark                                        审计标识 ,d8*7my  
audit materiality                                 审计重要性 7C~g ?1  
audit method                                     审计方法 3o_@3-Y%  
audit objective                                         审计目标，审计目的 0w6"p>s>c  
audit of financial statements                      会计报表审计，财务报表审计 6I\4Yv$N  
audit opinion                                     审计意见 OlX otp8  
audit period                                      被审计期间，被审计年度 ezhK[/E=  
audit plan                                          审计计划 9y;zk$O8  
audit planning                                    编制审计计划，制定审计计划，审计计划 9i!
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audit planning stage                                  审计计划阶段 9gETWz(3I  
audit procedure                                审计程序 &C6*"JZ4  
audit programme                               审计程序表，具体审计计划 a=*JyZ.2  
audit report                                       审计报告 _Hv@bIL'  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 T{*!.+E  
audit report with a qualified opinion                 有保留意见的审计报告 ohPDknHp  
audit report with an adverse opinion                否定意见的审计报告 KK/siG~O  
audit report with dual dates                      双重日期审计报告 %}Z1KiRiX  
audit reporting stage                                 审计报告阶段 ]KQBek#DD  
audit responsibility                                   审计责任 ifadnl26 s  
audit results                                      审计结果 Yo,n#<37  
audit risk                                          审计风险 >8gb/?z  
audit sampling                                          审计抽样 3Sn# M{wH  
audit sampling techniques                         审计抽样方法，审计抽样技术 Mu$"fYKf"  
audit strategies                                  审计策略 
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audit summary                                         审计总结，审计小结 +wm%`N;v<  
audit team                                         审计小组 :\|<7n   
audit test                                    审计测试 knRs{1}Pw{  
audit trail                                          审计轨迹 uL=FK  
audit work                                        审计工作 mz3Dt>  
audit working paper                                 审计工作底稿 8LGNV&Edg  
audited financial statement                        审计会计报表，已审计财务报表 q)y<\cEO  
Auditing Guidelines (the～)                      审计规范指南 P"Y7N?\](  
auditing standards                             审计准则 ?rQIUP{D7  
audit-oriented working paper                          (审计)业务类工作底稿 G]gc*\4  
authorisation                                     授权 N[sJ5o
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authorisation of transaction                       交易的授权 l !JTM  
availability                                         可获得性 Pq3|O Z  
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balance                                      余额；差额；平衡 DP!~WkU~  
balance sheet                                    资产负债表 Z':w X  
bank                                                 银行 ZP"Xn/L  
bank account                                    银行账户，银行户头 *^p^tK  
bank statement                                 银行对账单 m 8P`n  
barter transaction                              易货交易，以物换物交易 t:tIzFNv  
basis of audit                                    审计依据 }}zY]A  
basis of preparation                                (会计报表的)编制基础 v =E(U4v9e  
book of account                               账目，账簿 N$P\$  
borrowing                                         借款，贷款，借债 G`,M?lmL  
branch                                              分支，分支机构，分店 0!q@b  
brought forward                                (账户余额等的)承上年，承上期，承上页 IkgRZ{Y  
budget                                              预算 }k_'a^;C1  
building                                      建筑物；大楼 o|y1m7X  
business conditions                                  业务情况，经营情况 f_|=EQ  
business licence                               (企业等的)营业执照 rchKrw  
business relation                                业务关系 (vwKC D&  
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