[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 7g4IAsoD  
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审计词汇英汉对照 geNvp0  
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ability to continue as a going concern               持续经营能力 i'
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acceptability                                     可接受性，可接受程度 ${tBu#$-d  
acceptable level of detection risk                     检查风险的可接受水平 dF^`6-K1  
acceptance of engagement                       接受委托 *>T@3G.{Rm  
accepting the engagement for the first time              首次接受委托 gb26Y!7%  
access to asset                                         对资产的接触 ;Ouu+#s  
according to                                     根据，依据，依照 ]YUst]gu3  
account balance                                账户余额 in>?kbaG+  
account for                                       对……进行会计处理，核算；解释 A/OGF>  
accounting                                        会计，会计学 RWZjD#5%Z  
accounting advisory serve                        会计咨询服务 iwfH~  
accounting firm                                 会计师事务所 ~,{nBp9*  
accounting information                      会计信息，会计资料 8*sP  
accounting period                             会计期间 "4CO^ B  
accounting policies                                   会计政策 DuRC1@e  
accounting professional bodies                 会计职业组织，会计职业团体 RCMO?CBe  
accounting records                                   会计记录 `8D'r|=`Eh  
accounting responsibility                           会计责任 3JZ9 G79H  
accounting service                             会计服务 nC\LDeKc  
accounting standards                                会计准则 ~Dj_N$_+9  
Accounting Standards for Business Enterprises       企业会计准则 ~g&Gi)je  
accounting system                             会计系统 =BBqK=W.d  
accounting treatment                                会计处理 6z5?9I4[  
accuracy                                    准确性，精确性 t7/a5x  
additional audit procedures                      追加审计程序 TYedem<$  
addressee                                         收件人，收信人 vl5r~F  
Administration of State-owned Assets  (the～)     国有资产管理局 8'0KHn{#  
administrative laws and regulations                 行政法规 GTW
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adverse impact                                 不利影响，负面影响 JjG>$z  
adverse opinion                                反对意见 ^oZD44$  
advisory group                                  咨询组，顾问组 t8B==%  
agency fee                                        代理费，代理费用 ?Q: KW  
aggregate                                          总计，合计为…… xilA`uw`1  
alternation of document and record                 变造文件和记录 !}Ty "p`  
alternative audit procedures                      替代审计程序，备选审计程序 Jek)`D  
amend                                              修改，修订 `f%sq*O~  
amortisation                                      摊销 X -5&c$hv  
analytical capacity                             分析能力 +WSM<S2 U  
analytical procedures                               分析性程序 3qq6X?y*  
annual financial statements                        年度会计报表，年度财务报表 ~'/_q4  
appendix                                          附录，附表 !Baq4V?KN  
applicable                                         适用的 / Hexv#3  
applicable laws and regulations                 适用的法规 D4ud|$s1  
application systems                                  应用系统 .8Gmy07  
apply consistently                              一贯地执行，一贯地实施 G8F43!<  
appropriate                                       适当的，合适的； +FYhDB~m  
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appropriate authorization                          适当的授权 lof}isOz  
appropriateness of audit evidence                    审计证据的适当性 =#{i;CC%  
approval                                    批准，核准 8(0q,7)y  
assertion                                    (会计报表上的)认定；确认 =]F15:%Zq  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 R6dD17  
asset                                                 资产，财产 30$Q5]T  
asset restructuring                             资产重组 u6BLhyS  
assignment of duties                                 职责的划分 j!QP>AM|`  
assistant                                     助理，助理人员 D[R<H((  
associated company                                 联属公司，联营公司 " K-2y^Dl  
association                                        联合，结合；协会，社团 6WX+p3Kv  
assumption                                       假设，假定 7 I<];j  
at a given date                                         在某一特定时日 4)~GHb  
attestation                                         鉴证，公证 K~aIY0=<  
attestation service                             鉴证服务 m'suAj0  
audit adjustment                                审计调整 ;&G8e*bM2  
audit areas                                        审计领域 =o+))R4  
audit conclusion                                审计结论 ^ql+l~  
audit effectiveness                             审计效果  ZCS{D  
audit efficiency                                  审计效率 C/x<_VJzN/  
audit engagement letter                      审计业务约定书 sz%'=J~!V  
audit evidence                                          审计证据 V
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audit fee                                    审计费 Xm}~u?$3  
audit files                                          审计档案 o`]u&  
audit findings                                     审计中发现的事项 +yd(t}H@  
audit implementation stage                        审计实施阶段 \Q<Ur&J]%  
audit mark                                        审计标识 pg'3j3JW$  
audit materiality                                 审计重要性 z`[q$H7?  
audit method                                     审计方法 0qrsf!  
audit objective                                         审计目标，审计目的 K@zzseQ}=  
audit of financial statements                      会计报表审计，财务报表审计 '@<aS?@!t  
audit opinion                                     审计意见 D#n^U `\if  
audit period                                      被审计期间，被审计年度 #7~M1/eH=t  
audit plan                                          审计计划 YaDr.?  
audit planning                                    编制审计计划，制定审计计划，审计计划 +]%d'h  
audit planning stage                                  审计计划阶段 uk~4R@=&H  
audit procedure                                审计程序 ;f7;U=gl,  
audit programme                               审计程序表，具体审计计划 Z;#Ei.7p|  
audit report                                       审计报告 9(( QSX  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 @fWmz,Ngl  
audit report with a qualified opinion                 有保留意见的审计报告 DdL0MGwX  
audit report with an adverse opinion                否定意见的审计报告 2So7fZa^wg  
audit report with dual dates                      双重日期审计报告 5B'};AQ  
audit reporting stage                                 审计报告阶段 &S"o
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audit responsibility                                   审计责任 U{2UKD@PM  
audit results                                      审计结果 ,HFoy-Yq  
audit risk                                          审计风险 <([1(SY2e  
audit sampling                                          审计抽样 FaNH+LPe  
audit sampling techniques                         审计抽样方法，审计抽样技术 Y(4#b`k3  
audit strategies                                  审计策略 8U07]=B t<  
audit summary                                         审计总结，审计小结 D$RQD{*  
audit team                                         审计小组 /M-%]sayj  
audit test                                    审计测试 4#z@B1Jx  
audit trail                                          审计轨迹 bS+by'Ea1W  
audit work                                        审计工作 FSqS]6b3  
audit working paper                                 审计工作底稿 1YA_`_@w  
audited financial statement                        审计会计报表，已审计财务报表 &Oq&ikw  
Auditing Guidelines (the～)                      审计规范指南 ~$N%UQn?b#  
auditing standards                             审计准则 D 5qCn^R  
audit-oriented working paper                          (审计)业务类工作底稿 i`^`^Ka  
authorisation                                     授权 h
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authorisation of transaction                       交易的授权 *FkG32k  
availability                                         可获得性 Z%Nl<i  
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balance                                      余额；差额；平衡 byYdX'd.  
balance sheet                                    资产负债表 tVZjtGz=  
bank                                                 银行 J>P{8Aw  
bank account                                    银行账户，银行户头 <aR8fU  
bank statement                                 银行对账单 `":ch9rK  
barter transaction                              易货交易，以物换物交易 @'DfNka  
basis of audit                                    审计依据 i51
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basis of preparation                                (会计报表的)编制基础 h'x|yy]@3  
book of account                               账目，账簿 cPxA R]'U  
borrowing                                         借款，贷款，借债 6=kA  
branch                                              分支，分支机构，分店 zA&lJD$0  
brought forward                                (账户余额等的)承上年，承上期，承上页 xD;5z`A3  
budget                                              预算 32=Gq5pOc  
building                                      建筑物；大楼 }Lx?RU+@=  
business conditions                                  业务情况，经营情况 Vc3tKuMsiX  
business licence                               (企业等的)营业执照 SLL%XF~/Sb  
business relation                                业务关系 M$z.S0"  
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