[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 }PVB+i M  
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审计词汇英汉对照 ofJ@\xS  
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ability to continue as a going concern               持续经营能力 W$W7U|Z9y+  
acceptability                                     可接受性，可接受程度 c!c !;(  
acceptable level of detection risk                     检查风险的可接受水平 s$Mj4_p3l  
acceptance of engagement                       接受委托 y=CemJ[
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accepting the engagement for the first time              首次接受委托 J GdVSjNC  
access to asset                                         对资产的接触 <}evOw2  
according to                                     根据，依据，依照 ?AEpg.9R-  
account balance                                账户余额 <M=K!k  
account for                                       对……进行会计处理，核算；解释 a)]N#gx  
accounting                                        会计，会计学 +J2=\YO  
accounting advisory serve                        会计咨询服务 PQ j_j#0  
accounting firm                                 会计师事务所 {pqm&PB04  
accounting information                      会计信息，会计资料 xGqZ8v`v  
accounting period                             会计期间 iMSS8J  
accounting policies                                   会计政策 Z1&8U=pax  
accounting professional bodies                 会计职业组织，会计职业团体 : v]< h  
accounting records                                   会计记录
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accounting responsibility                           会计责任 QS[%`-dR2  
accounting service                             会计服务 D_@^XS  
accounting standards                                会计准则 a}yJ$6xi  
Accounting Standards for Business Enterprises       企业会计准则 n`6vM4rM)  
accounting system                             会计系统 B=f{`rM)~W  
accounting treatment                                会计处理 ;fuy}q8@7  
accuracy                                    准确性，精确性 9T\:ID=h  
additional audit procedures                      追加审计程序 G2mv6xK'  
addressee                                         收件人，收信人 GYBM]mW^ W  
Administration of State-owned Assets  (the～)     国有资产管理局 =
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administrative laws and regulations                 行政法规 iS"rMgq  
adverse impact                                 不利影响，负面影响 1\1o65en  
adverse opinion                                反对意见 TR#5V@e.m  
advisory group                                  咨询组，顾问组 )Aj~ xA  
agency fee                                        代理费，代理费用 "ey~w=B$M  
aggregate                                          总计，合计为…… %FwLFo^v  
alternation of document and record                 变造文件和记录 :U~ [%]  
alternative audit procedures                      替代审计程序，备选审计程序 |XQ!xFB  
amend                                              修改，修订 yCwQ0|  
amortisation                                      摊销 E@
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analytical capacity                             分析能力 %f@]-  
analytical procedures                               分析性程序 9%4rO\q  
annual financial statements                        年度会计报表，年度财务报表 :g Ze>  
appendix                                          附录，附表 2D "mq~V  
applicable                                         适用的 CEwG#fZ  
applicable laws and regulations                 适用的法规 )%*uMuF  
application systems                                  应用系统 _9<Ko.GVq  
apply consistently                              一贯地执行，一贯地实施 h5F1mr1Sa  
appropriate                                       适当的，合适的； uvT]MgT
  
征用，挪用 6,k}v:  
appropriate authorization                          适当的授权 2lQ'rnqS)  
appropriateness of audit evidence                    审计证据的适当性 L|v1=qNH4  
approval                                    批准，核准 $Cte$jg{;  
assertion                                    (会计报表上的)认定；确认 ifuVVFov  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 bY#>   
asset                                                 资产，财产 }lhJt|
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asset restructuring                             资产重组 AE@*#47  
assignment of duties                                 职责的划分 /7*u!CNm  
assistant                                     助理，助理人员 E_FseR6  
associated company                                 联属公司，联营公司 <#:"v
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association                                        联合，结合；协会，社团 REw!@Y."  
assumption                                       假设，假定 ) ><{A  
at a given date                                         在某一特定时日 zp d4
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attestation                                         鉴证，公证 4rv3D@E  
attestation service                             鉴证服务 _,5(HETE2  
audit adjustment                                审计调整 S53[K/dZo  
audit areas                                        审计领域 sURHj&:t|  
audit conclusion                                审计结论 Dk:Zeo]+my  
audit effectiveness                             审计效果 D>05F,a  
audit efficiency                                  审计效率 vQztD_bX%  
audit engagement letter                      审计业务约定书 MSw/_{  
audit evidence                                          审计证据 /+%1Kq.hP  
audit fee                                    审计费 2OEOb,`  
audit files                                          审计档案 "Y4tt0I  
audit findings                                     审计中发现的事项 xZBmQ:s',S  
audit implementation stage                        审计实施阶段 R:=i/P/  
audit mark                                        审计标识 lepgmQ|oY  
audit materiality                                 审计重要性 <jfi"SJu  
audit method                                     审计方法 Si!W@J m  
audit objective                                         审计目标，审计目的 a Z ^SK|E  
audit of financial statements                      会计报表审计，财务报表审计 y2&G0y  
audit opinion                                     审计意见 r%F{1.  
audit period                                      被审计期间，被审计年度 9;kWuP>k4u  
audit plan                                          审计计划 JTrxh]  
audit planning                                    编制审计计划，制定审计计划，审计计划 wOINcEdx  
audit planning stage                                  审计计划阶段 B2VUH..am  
audit procedure                                审计程序 IeE+h-3p  
audit programme                               审计程序表，具体审计计划 \#  
audit report                                       审计报告 87y$=eZ  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 ?:~ `?  
audit report with a qualified opinion                 有保留意见的审计报告 ]e 81O#t3  
audit report with an adverse opinion                否定意见的审计报告 yjc:+Y{5'  
audit report with dual dates                      双重日期审计报告
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audit reporting stage                                 审计报告阶段 zS]Yd9;X1  
audit responsibility                                   审计责任 3Cq17A 9  
audit results                                      审计结果 tvZpm@1  
audit risk                                          审计风险 {V,rWg  
audit sampling                                          审计抽样 -_v[oqf$  
audit sampling techniques                         审计抽样方法，审计抽样技术 gQh;4v  
audit strategies                                  审计策略 ewD6
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audit summary                                         审计总结，审计小结 p<t
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audit team                                         审计小组 $GPenQ~},  
audit test                                    审计测试 }B^KV#_{S  
audit trail                                          审计轨迹 'Q?nU^:F#  
audit work                                        审计工作 |v:8^C7  
audit working paper                                 审计工作底稿 @zW'!Ol  
audited financial statement                        审计会计报表，已审计财务报表 mbU[fHyV  
Auditing Guidelines (the～)                      审计规范指南 %mg |kb6n  
auditing standards                             审计准则 =2# C{u.  
audit-oriented working paper                          (审计)业务类工作底稿 0O|T \E8e  
authorisation                                     授权 ~\(U&2t  
authorisation of transaction                       交易的授权 P*Uu)mG)G  
availability                                         可获得性 VWaI!bK  
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balance                                      余额；差额；平衡 tNoo3&  
balance sheet                                    资产负债表 w*OZ1|  
bank                                                 银行 fo^M`a!va0  
bank account                                    银行账户，银行户头 rer=o S  
bank statement                                 银行对账单 +kmPQdO;*/  
barter transaction                              易货交易，以物换物交易 RV.* _FG  
basis of audit                                    审计依据 x=gZ7$?A  
basis of preparation                                (会计报表的)编制基础 9co1+y=i{  
book of account                               账目，账簿 Ay22-/C|@  
borrowing                                         借款，贷款，借债 JIQS'
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branch                                              分支，分支机构，分店 WEZ(4ah  
brought forward                                (账户余额等的)承上年，承上期，承上页 zsc8Lw  
budget                                              预算 &S]\)&Yt  
building                                      建筑物；大楼 1ki##v[ W8  
business conditions                                  业务情况，经营情况 'cu( Sd}  
business licence                               (企业等的)营业执照 pTX{j=n!  
business relation                                业务关系 @_YlHe
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