[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 $/_qE  
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审计词汇英汉对照 (j&A",^^S  
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ability to continue as a going concern               持续经营能力 'C?NJ~MN  
acceptability                                     可接受性，可接受程度 K`k'}(vj  
acceptable level of detection risk                     检查风险的可接受水平 "T6#  
acceptance of engagement                       接受委托 ~kKrDL
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accepting the engagement for the first time              首次接受委托 {6 .o=EyM{  
access to asset                                         对资产的接触 } /:\U p  
according to                                     根据，依据，依照 ~}%~oT  
account balance                                账户余额 1u}nm;3  
account for                                       对……进行会计处理，核算；解释 vtxvS3   
accounting                                        会计，会计学 [-w@.^:]X  
accounting advisory serve                        会计咨询服务 V#83!
  
accounting firm                                 会计师事务所 qpqokK  
accounting information                      会计信息，会计资料 @Doyt{|T  
accounting period                             会计期间 Z=+03  
accounting policies                                   会计政策 G&9#*<F$c  
accounting professional bodies                 会计职业组织，会计职业团体 \ijMw  
accounting records                                   会计记录 c3xl9S,5  
accounting responsibility                           会计责任  7}B  
accounting service                             会计服务 i$UQbd  
accounting standards                                会计准则 3Wx,oq;4-  
Accounting Standards for Business Enterprises       企业会计准则 rwqv V^  
accounting system                             会计系统 KN[d!} W:  
accounting treatment                                会计处理 :q+N&j'3  
accuracy                                    准确性，精确性 >a>fb|r
 
additional audit procedures                      追加审计程序 j"7 JLe*  
addressee                                         收件人，收信人 dpzw.Z  
Administration of State-owned Assets  (the～)     国有资产管理局 |3eGz%Sd  
administrative laws and regulations                 行政法规 g9mG`f  
adverse impact                                 不利影响，负面影响 ]tt} #  
adverse opinion                                反对意见 d"THt}
  
advisory group                                  咨询组，顾问组 G?hK9@ |v  
agency fee                                        代理费，代理费用 Y=B3q8l5  
aggregate                                          总计，合计为…… wH6u5*$p  
alternation of document and record                 变造文件和记录 9$l>\.6  
alternative audit procedures                      替代审计程序，备选审计程序 4$"D
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amend                                              修改，修订 =mt?Cn}  
amortisation                                      摊销 (ku5WWJ  
analytical capacity                             分析能力 ,x_Z JL  
analytical procedures                               分析性程序 ,Og 4 ?fS  
annual financial statements                        年度会计报表，年度财务报表 A7-r<s  
appendix                                          附录，附表 w|Aqqe  
applicable                                         适用的
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applicable laws and regulations                 适用的法规 d?L
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application systems                                  应用系统 .y4&rF$n  
apply consistently                              一贯地执行，一贯地实施 pSAR/':eg  
appropriate                                       适当的，合适的； A
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征用，挪用 l";'6;g  
appropriate authorization                          适当的授权 +m$5a YX  
appropriateness of audit evidence                    审计证据的适当性 --k:a$Nt  
approval                                    批准，核准 }Uw#f@Wh  
assertion                                    (会计报表上的)认定；确认  z
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assessed level of control risk                           对控制风险的评估，控制风险的评估水平 ?
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asset                                                 资产，财产 j, u#K)7{T  
asset restructuring                             资产重组 jNl/!l7B  
assignment of duties                                 职责的划分 VcgBLkIF  
assistant                                     助理，助理人员 :@.
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associated company                                 联属公司，联营公司 kU*{4G|6  
association                                        联合，结合；协会，社团 <Gb %uny  
assumption                                       假设，假定 ?&c:q3_-Z  
at a given date                                         在某一特定时日 \2!!L=&4G  
attestation                                         鉴证，公证 ;4~U,+Av  
attestation service                             鉴证服务 lF4u{B9DM  
audit adjustment                                审计调整 zQ8!rCkg4  
audit areas                                        审计领域 y!Cc?$]_Y  
audit conclusion                                审计结论 ~ !:0iFE&H  
audit effectiveness                             审计效果 %5B%KCCN  
audit efficiency                                  审计效率 9%DT0.D}$j  
audit engagement letter                      审计业务约定书 yfe'>]7  
audit evidence                                          审计证据 Y& {|Sw7?  
audit fee                                    审计费 zICI_*~  
audit files                                          审计档案 ecHP &Z$  
audit findings                                     审计中发现的事项 {BV4h%P]:  
audit implementation stage                        审计实施阶段 (Wj2?k/]  
audit mark                                        审计标识 9K"JYJ q2  
audit materiality                                 审计重要性 ST',4Oph5  
audit method                                     审计方法 .b>TK  
audit objective                                         审计目标，审计目的 %|IUqjg  
audit of financial statements                      会计报表审计，财务报表审计 trYTs,KV  
audit opinion                                     审计意见 x0+glQrNN  
audit period                                      被审计期间，被审计年度 \U
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audit plan                                          审计计划 #@//7Bf%  
audit planning                                    编制审计计划，制定审计计划，审计计划 t&RruwN_;  
audit planning stage                                  审计计划阶段 9]yW_]P  
audit procedure                                审计程序 hx!7w}[A  
audit programme                               审计程序表，具体审计计划 Vz:_mKA  
audit report                                       审计报告 1mW%  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 H~fdbR  
audit report with a qualified opinion                 有保留意见的审计报告 M?@pN<|  
audit report with an adverse opinion                否定意见的审计报告 ;=;JfNnbm  
audit report with dual dates                      双重日期审计报告 AXW!]=?X  
audit reporting stage                                 审计报告阶段 ujzW|HW^v  
audit responsibility                                   审计责任 ;#QhQx  
audit results                                      审计结果 [xaisXvI4  
audit risk                                          审计风险 ([k7hUP  
audit sampling                                          审计抽样 Z85|I.mr  
audit sampling techniques                         审计抽样方法，审计抽样技术 =uV,bG5V1  
audit strategies                                  审计策略 i/qTFQst _  
audit summary                                         审计总结，审计小结 Zhi})d3l  
audit team                                         审计小组 R}{GwbF_\  
audit test                                    审计测试 8Qrpa o  
audit trail                                          审计轨迹 (6qsKX  
audit work                                        审计工作 49h0^;xlo:  
audit working paper                                 审计工作底稿 `E>vG-9  
audited financial statement                        审计会计报表，已审计财务报表 <^><3U`  
Auditing Guidelines (the～)                      审计规范指南 K0fv( !r{  
auditing standards                             审计准则 SG'JE}jzO  
audit-oriented working paper                          (审计)业务类工作底稿 uP|FJLY  
authorisation                                     授权 RU_L<Lpi  
authorisation of transaction                       交易的授权 n9oR)&:o  
availability                                         可获得性 Y 1\K;;X  
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balance                                      余额；差额；平衡 r"_Y3SxxL  
balance sheet                                    资产负债表 l4T:d^Eb  
bank                                                 银行 kQIw/@WC  
bank account                                    银行账户，银行户头 Ja [4A0.  
bank statement                                 银行对账单 v59nw]'  
barter transaction                              易货交易，以物换物交易 \ P/W8{  
basis of audit                                    审计依据 Z^_>A)<s<  
basis of preparation                                (会计报表的)编制基础 0HibY[_PbD  
book of account                               账目，账簿 >BoSw&T$Q  
borrowing                                         借款，贷款，借债 .Q\\dESn"  
branch                                              分支，分支机构，分店 '2v f|CX  
brought forward                                (账户余额等的)承上年，承上期，承上页 MCy~@)-IN  
budget                                              预算 <DmTj$  
building                                      建筑物；大楼 tOg=zXm  
business conditions                                  业务情况，经营情况 YoSQN
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business licence                               (企业等的)营业执照 ;z>p8N  
business relation                                业务关系  WL-0(  
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