[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 6N<v&7cSB  
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审计词汇英汉对照 Hy9c<X[F9  
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ability to continue as a going concern               持续经营能力 zBKfaQI,  
acceptability                                     可接受性，可接受程度 &>T7]])  
acceptable level of detection risk                     检查风险的可接受水平 :Nt_LsH  
acceptance of engagement                       接受委托 ?C6DK{S(  
accepting the engagement for the first time              首次接受委托 eBs4:R_i  
access to asset                                         对资产的接触 {j!jm5  
according to                                     根据，依据，依照 ;L{#TC(]J]  
account balance                                账户余额 !go$J]T  
account for                                       对……进行会计处理，核算；解释 @N%/v*  
accounting                                        会计，会计学 FB\lUO)U\c  
accounting advisory serve                        会计咨询服务 &-hz&/A,  
accounting firm                                 会计师事务所 WCpCWtmy  
accounting information                      会计信息，会计资料 u |EECjJn  
accounting period                             会计期间 Uh tk`2O  
accounting policies                                   会计政策 H /I1n\  
accounting professional bodies                 会计职业组织，会计职业团体 \H-,^[G3  
accounting records                                   会计记录 l)m]<EX  
accounting responsibility                           会计责任 Ol@ssm  
accounting service                             会计服务 nz}}m^-j  
accounting standards                                会计准则 5x}XiMM  
Accounting Standards for Business Enterprises       企业会计准则 (=/%_jj  
accounting system                             会计系统 WYayr1   
accounting treatment                                会计处理 {=q$k=ib  
accuracy                                    准确性，精确性 \GFFPCi4D  
additional audit procedures                      追加审计程序 M< 1rQW'  
addressee                                         收件人，收信人 !idQ-&  
Administration of State-owned Assets  (the～)     国有资产管理局 -UMPt"o  
administrative laws and regulations                 行政法规 -{=c T?"+  
adverse impact                                 不利影响，负面影响 ,o{|W9  
adverse opinion                                反对意见 ="<S1}
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advisory group                                  咨询组，顾问组 s&gzv=v  
agency fee                                        代理费，代理费用 5YW.s   
aggregate                                          总计，合计为…… 4P(ysTuM  
alternation of document and record                 变造文件和记录 ?;c&5'7ct  
alternative audit procedures                      替代审计程序，备选审计程序 ]JUb;B;Z  
amend                                              修改，修订 EK JPeeRY  
amortisation                                      摊销 33*NgQ;&~'  
analytical capacity                             分析能力 qtQB}r8  
analytical procedures                               分析性程序 M.(shIu!+  
annual financial statements                        年度会计报表，年度财务报表 P_Bhec|#fT  
appendix                                          附录，附表 -2`D(xC  
applicable                                         适用的 B\ITXmd   
applicable laws and regulations                 适用的法规 fho$:S  
application systems                                  应用系统 V.f'C w  
apply consistently                              一贯地执行，一贯地实施 yE80*C~d  
appropriate                                       适当的，合适的； <.l$jW]  
征用，挪用 * I{)8  
appropriate authorization                          适当的授权 =64%eF  
appropriateness of audit evidence                    审计证据的适当性 [|NgrU_.  
approval                                    批准，核准 cfg_xrW0^  
assertion                                    (会计报表上的)认定；确认 L 2Z9g`>  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 F:P&hK  
asset                                                 资产，财产 rP=!!fC1;  
asset restructuring                             资产重组 , id`=L=  
assignment of duties                                 职责的划分 \i +=tGY  
assistant                                     助理，助理人员
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associated company                                 联属公司，联营公司 bn s([F  
association                                        联合，结合；协会，社团 kV mJG#
 
assumption                                       假设，假定 F9Bj$`#)  
at a given date                                         在某一特定时日 VHUOI64*  
attestation                                         鉴证，公证 ?Ww\D8yV&  
attestation service                             鉴证服务 c[DC  
audit adjustment                                审计调整 2Q/#.lNL  
audit areas                                        审计领域 +"!=E erKi  
audit conclusion                                审计结论 eL7rX"!  
audit effectiveness                             审计效果 >h+G$&8[y  
audit efficiency                                  审计效率 >~% _U+6  
audit engagement letter                      审计业务约定书 ;?A?1q8*  
audit evidence                                          审计证据 m&h5u,  
audit fee                                    审计费 o (OC3  
audit files                                          审计档案 ~H0WHqcy  
audit findings                                     审计中发现的事项 P!Mz5QZ+  
audit implementation stage                        审计实施阶段 B3Yj  
audit mark                                        审计标识 BWz7m9T  
audit materiality                                 审计重要性 ,iUYsY  
audit method                                     审计方法 DJF-J#  
audit objective                                         审计目标，审计目的 GsG9;6c+u  
audit of financial statements                      会计报表审计，财务报表审计 z+J4XpX0,  
audit opinion                                     审计意见 6-'Y*  
audit period                                      被审计期间，被审计年度 o #IQz_  
audit plan                                          审计计划 lk5}bnd5  
audit planning                                    编制审计计划，制定审计计划，审计计划 1Xv- e8M  
audit planning stage                                  审计计划阶段 _*.Wo"[%[X  
audit procedure                                审计程序 zg3q\~  
audit programme                               审计程序表，具体审计计划 >H,t^i}@  
audit report                                       审计报告 f17pw J~=  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 -/s2'  
audit report with a qualified opinion                 有保留意见的审计报告 I'_.U]An  
audit report with an adverse opinion                否定意见的审计报告 k?Bc^7l:  
audit report with dual dates                      双重日期审计报告 +bj[.  
audit reporting stage                                 审计报告阶段 u/@dWeY[]  
audit responsibility                                   审计责任 Q\>Kd N{  
audit results                                      审计结果 kdWk{ZT^  
audit risk                                          审计风险 )I`6XG  
audit sampling                                          审计抽样 S"Q$ Ol"  
audit sampling techniques                         审计抽样方法，审计抽样技术 T]5Jsr
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audit strategies                                  审计策略 D/jS4'$vA  
audit summary                                         审计总结，审计小结 *d,u)l :S  
audit team                                         审计小组 C7]K9  
audit test                                    审计测试 xY/ S;dE  
audit trail                                          审计轨迹 8^H <dR  
audit work                                        审计工作 }b#KV?xgW  
audit working paper                                 审计工作底稿 Mb I';Mq  
audited financial statement                        审计会计报表，已审计财务报表 IEB|Y  
Auditing Guidelines (the～)                      审计规范指南 Ef;OrE""  
auditing standards                             审计准则 |<@X* #X5  
audit-oriented working paper                          (审计)业务类工作底稿 vM}oxhQ$n  
authorisation                                     授权 ~D4%7U"dv  
authorisation of transaction                       交易的授权 >Fzu]G4]  
availability                                         可获得性 j
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balance                                      余额；差额；平衡 Ou _bM n  
balance sheet                                    资产负债表 rZ~.tT|(  
bank                                                 银行 nKFua l3  
bank account                                    银行账户，银行户头 Um k9  
bank statement                                 银行对账单 K4vl#*qn  
barter transaction                              易货交易，以物换物交易 W@^O'&3d  
basis of audit                                    审计依据 i%+p\eeq*  
basis of preparation                                (会计报表的)编制基础 *Mt's[8  
book of account                               账目，账簿 Os?`!1-  
borrowing                                         借款，贷款，借债 5]WpH0kzO  
branch                                              分支，分支机构，分店 Og`6>?>97  
brought forward                                (账户余额等的)承上年，承上期，承上页 89>U Koc?  
budget                                              预算 [T;0vv8  
building                                      建筑物；大楼 -vXX u;frt  
business conditions                                  业务情况，经营情况 NU*6MT4  
business licence                               (企业等的)营业执照 =<.8  
business relation                                业务关系 /\-qz$  
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