[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 /VO@>Hoh  
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审计词汇英汉对照 |Du13i4].&  
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ability to continue as a going concern               持续经营能力
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acceptability                                     可接受性，可接受程度 .0E4c8R\X  
acceptable level of detection risk                     检查风险的可接受水平 /_OZ1jX  
acceptance of engagement                       接受委托 d.j'0w"   
accepting the engagement for the first time              首次接受委托 y6Epi|8  
access to asset                                         对资产的接触 ,(2 7p6!  
according to                                     根据，依据，依照 j4xr1y3^  
account balance                                账户余额 ;u};&sm  
account for                                       对……进行会计处理，核算；解释 fEG3b#t N  
accounting                                        会计，会计学 *-
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accounting advisory serve                        会计咨询服务 E D^
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accounting firm                                 会计师事务所 AJ
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accounting information                      会计信息，会计资料 *tM7>  
accounting period                             会计期间 ,e FQ}&^A  
accounting policies                                   会计政策 u%
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accounting professional bodies                 会计职业组织，会计职业团体 JX/4=..  
accounting records                                   会计记录 QcG5PV  
accounting responsibility                           会计责任 $`5lvy^  
accounting service                             会计服务 1|WpKaMoq  
accounting standards                                会计准则 7;}3{z  
Accounting Standards for Business Enterprises       企业会计准则 x~9z`d{!  
accounting system                             会计系统 $jed{N7Y  
accounting treatment                                会计处理 QS [B  
accuracy                                    准确性，精确性 BZ;}ROmqk  
additional audit procedures                      追加审计程序 +#uNQ`1v  
addressee                                         收件人，收信人 7{^4 x#NO  
Administration of State-owned Assets  (the～)     国有资产管理局 n*i'vtQ8  
administrative laws and regulations                 行政法规 y^QYlZO  
adverse impact                                 不利影响，负面影响 dXcPWbrU4  
adverse opinion                                反对意见 y{`(|,[  
advisory group                                  咨询组，顾问组 U 'CfP9=  
agency fee                                        代理费，代理费用 $J hZ'Z  
aggregate                                          总计，合计为…… TjUZv1(L  
alternation of document and record                 变造文件和记录 Q_kT}6#(J=  
alternative audit procedures                      替代审计程序，备选审计程序 8gbm"!  
amend                                              修改，修订 h lkvk]v  
amortisation                                      摊销 E/7vIg F  
analytical capacity                             分析能力 <duBwkiG  
analytical procedures                               分析性程序 Y%)h)El  
annual financial statements                        年度会计报表，年度财务报表 ('
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appendix                                          附录，附表 C
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applicable                                         适用的 KZ!N{.Jk  
applicable laws and regulations                 适用的法规 %O&m#)|  
application systems                                  应用系统 xZP
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apply consistently                              一贯地执行，一贯地实施 Z6R: rq  
appropriate                                       适当的，合适的； {yHB2=nI  
征用，挪用 ,%?; \?b%h  
appropriate authorization                          适当的授权 c{,y{2c]LT  
appropriateness of audit evidence                    审计证据的适当性 5fegWCJ  
approval                                    批准，核准 <E[HlL  
assertion                                    (会计报表上的)认定；确认 ;<kZfx  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 gVa+.x]  
asset                                                 资产，财产 q: TT4MUj<  
asset restructuring                             资产重组 %jZp9}h  
assignment of duties                                 职责的划分 5%QC ][,  
assistant                                     助理，助理人员 &Mhv XHI  
associated company                                 联属公司，联营公司 NMl ?Y uEv  
association                                        联合，结合；协会，社团 jSie&V@px  
assumption                                       假设，假定 x
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at a given date                                         在某一特定时日 Q7uAf3  
attestation                                         鉴证，公证 Z6IJo%s  
attestation service                             鉴证服务 '&-5CpDUs  
audit adjustment                                审计调整 d2C[wQF  
audit areas                                        审计领域 i
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audit conclusion                                审计结论 FQk_#BkK  
audit effectiveness                             审计效果 "ep`  
audit efficiency                                  审计效率 FJa[ToZ4+  
audit engagement letter                      审计业务约定书 R=vbUA  
audit evidence                                          审计证据 [y|^P\D  
audit fee                                    审计费 !fi &@k  
audit files                                          审计档案 fiE>H~  
audit findings                                     审计中发现的事项 NK7H,V}T  
audit implementation stage                        审计实施阶段 Uz6{>OCvk|  
audit mark                                        审计标识 p}YI#f in/  
audit materiality                                 审计重要性 j-lSFTo  
audit method                                     审计方法 V3>f*Z)xn  
audit objective                                         审计目标，审计目的 ]aC':55(  
audit of financial statements                      会计报表审计，财务报表审计 @<D'-mMt  
audit opinion                                     审计意见 gp~yt0A
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audit period                                      被审计期间，被审计年度 AI1@-  
audit plan                                          审计计划 SY%A"bC  
audit planning                                    编制审计计划，制定审计计划，审计计划 6R1wn& 8  
audit planning stage                                  审计计划阶段 .
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audit procedure                                审计程序 35Ai;mU'  
audit programme                               审计程序表，具体审计计划 z5XYpi_;[  
audit report                                       审计报告 ydwK!j0y  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 bz,Da  
audit report with a qualified opinion                 有保留意见的审计报告 6=ZRn gQ  
audit report with an adverse opinion                否定意见的审计报告 /S:w
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audit report with dual dates                      双重日期审计报告 <i\UMrD]`:  
audit reporting stage                                 审计报告阶段 <|{L
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audit responsibility                                   审计责任 VHXI@UT*  
audit results                                      审计结果 NuC-qG#  
audit risk                                          审计风险 = EQN-{#  
audit sampling                                          审计抽样 )KSisEL  
audit sampling techniques                         审计抽样方法，审计抽样技术 .S~@BI(|<  
audit strategies                                  审计策略 `Y\gSUhzS  
audit summary                                         审计总结，审计小结 W(;x\Nc7  
audit team                                         审计小组 xS=_yO9-  
audit test                                    审计测试 O&`U5w  
audit trail                                          审计轨迹 f
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audit work                                        审计工作 9#v-2QY  
audit working paper                                 审计工作底稿 )l`1)Ea~  
audited financial statement                        审计会计报表，已审计财务报表 kQ@gO[hS  
Auditing Guidelines (the～)                      审计规范指南 <RhOjZgyZ  
auditing standards                             审计准则 PT3>E5`Nu  
audit-oriented working paper                          (审计)业务类工作底稿 M{ C6rm|  
authorisation                                     授权 qBT_! )h   
authorisation of transaction                       交易的授权 r?fH &u  
availability                                         可获得性 U(U@!G)  
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balance                                      余额；差额；平衡 -glugVq  
balance sheet                                    资产负债表 <^d!Vzr]  
bank                                                 银行 3(1]FKZtt  
bank account                                    银行账户，银行户头 <f%ujrX  
bank statement                                 银行对账单 ^#]c0  
barter transaction                              易货交易，以物换物交易 3^{8_^I  
basis of audit                                    审计依据 )VNM/o%Q  
basis of preparation                                (会计报表的)编制基础 j]rXoV>  
book of account                               账目，账簿 eymi2-a<  
borrowing                                         借款，贷款，借债 ov8 ByJc  
branch                                              分支，分支机构，分店 ^;.T}c%N  
brought forward                                (账户余额等的)承上年，承上期，承上页 OkLz^R?d  
budget                                              预算 r]v&t  
building                                      建筑物；大楼 YP
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business conditions                                  业务情况，经营情况 ful#Px6m  
business licence                               (企业等的)营业执照 :*^:T_U  
business relation                                业务关系 @&;(D!_&  
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