[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 @W1WReK]f  
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审计词汇英汉对照 :,%J6Zh?  
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ability to continue as a going concern               持续经营能力 dE5 5  
acceptability                                     可接受性，可接受程度 $h,&b<-  
acceptable level of detection risk                     检查风险的可接受水平 Z[})40[M  
acceptance of engagement                       接受委托 z{`6#  
accepting the engagement for the first time              首次接受委托 A{4G@k+#d  
access to asset                                         对资产的接触 j(Fa=pi  
according to                                     根据，依据，依照 (zS2Ndp  
account balance                                账户余额 49xp2{  
account for                                       对……进行会计处理，核算；解释 |6sT,/6  
accounting                                        会计，会计学 RP~vB#}  
accounting advisory serve                        会计咨询服务 C7b 5%a!  
accounting firm                                 会计师事务所 N#RD:"RS!  
accounting information                      会计信息，会计资料 9raHSzK@d  
accounting period                             会计期间 waXDGdl0  
accounting policies                                   会计政策 V~J*49t&2J  
accounting professional bodies                 会计职业组织，会计职业团体 RRS~ xOg  
accounting records                                   会计记录 XN~#gm#  
accounting responsibility                           会计责任 WyBQ{H{So  
accounting service                             会计服务 W$JY M3!  
accounting standards                                会计准则 Z]x5!  
Accounting Standards for Business Enterprises       企业会计准则 TV1e bH7q  
accounting system                             会计系统 W+d9cM=  
accounting treatment                                会计处理 tp1KP/2w[  
accuracy                                    准确性，精确性 Kf05<J!  
additional audit procedures                      追加审计程序 ?JXBWB4  
addressee                                         收件人，收信人 Pn'`Q S?  
Administration of State-owned Assets  (the～)     国有资产管理局 /'&.aGW4%  
administrative laws and regulations                 行政法规 00` bL  
adverse impact                                 不利影响，负面影响 bK$/,,0=X/  
adverse opinion                                反对意见 6P%<[Z  
advisory group                                  咨询组，顾问组 lFiq<3Nk  
agency fee                                        代理费，代理费用 5E]UI YAkV  
aggregate                                          总计，合计为…… !y>lOw})Q  
alternation of document and record                 变造文件和记录 Yl)eh(\&J  
alternative audit procedures                      替代审计程序，备选审计程序 x1 ;rb8  
amend                                              修改，修订 %PQl dPL8  
amortisation                                      摊销 q3c*<n g#  
analytical capacity                             分析能力 @@xO+$6  
analytical procedures                               分析性程序 ur/Oc24i1n  
annual financial statements                        年度会计报表，年度财务报表 84[|qB,ML  
appendix                                          附录，附表 0M#N=%31  
applicable                                         适用的 :kWZSN8.D  
applicable laws and regulations                 适用的法规 (@%XWg  
application systems                                  应用系统 ELN|;^-/|Q  
apply consistently                              一贯地执行，一贯地实施 PU^[HC*K  
appropriate                                       适当的，合适的； /Y;+PAy  
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appropriate authorization                          适当的授权 W$z#ssr  
appropriateness of audit evidence                    审计证据的适当性 <KHv|)ak  
approval                                    批准，核准 ?gd'M_-J,  
assertion                                    (会计报表上的)认定；确认 ((-aC`  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 5*JV )[  
asset                                                 资产，财产 **T:eI+  
asset restructuring                             资产重组 DgDSVFk ~  
assignment of duties                                 职责的划分 /\TQc-k?2  
assistant                                     助理，助理人员 3xBN10R#  
associated company                                 联属公司，联营公司 /lf\ E=  
association                                        联合，结合；协会，社团 @ \!KF*v  
assumption                                       假设，假定 W:`5nj]H9  
at a given date                                         在某一特定时日 -,R0IGS  
attestation                                         鉴证，公证 Qe2m8  
attestation service                             鉴证服务
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audit adjustment                                审计调整 xh{mca>?
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audit areas                                        审计领域 lP}od  
audit conclusion                                审计结论 fkW 3~b  
audit effectiveness                             审计效果 ZvUp#8x(3  
audit efficiency                                  审计效率 =Ml|l$  
audit engagement letter                      审计业务约定书 |tG05 +M  
audit evidence                                          审计证据  &|/
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audit fee                                    审计费 &\&'L|0F  
audit files                                          审计档案 `if
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audit findings                                     审计中发现的事项 h^['rmd  
audit implementation stage                        审计实施阶段 jVX._bEGX  
audit mark                                        审计标识 p:Iw%eZ:  
audit materiality                                 审计重要性 /pO{2[  
audit method                                     审计方法 ov1Wr #s  
audit objective                                         审计目标，审计目的 vz6SCGg,  
audit of financial statements                      会计报表审计，财务报表审计 &K06}[J  
audit opinion                                     审计意见 vkd *ER^  
audit period                                      被审计期间，被审计年度 $=\d1%_R|  
audit plan                                          审计计划 .JNcY]V#  
audit planning                                    编制审计计划，制定审计计划，审计计划 'n>K^rA  
audit planning stage                                  审计计划阶段 ?x:m;z/  
audit procedure                                审计程序 qO7fbql_  
audit programme                               审计程序表，具体审计计划 !K!)S^^Po?  
audit report                                       审计报告 IZ+*`E  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 w-J"zC  
audit report with a qualified opinion                 有保留意见的审计报告 a4 %`"  
audit report with an adverse opinion                否定意见的审计报告 s;s0}Td_1  
audit report with dual dates                      双重日期审计报告 s5Pq$<  
audit reporting stage                                 审计报告阶段 &8Zeq3~  
audit responsibility                                   审计责任 {":c@I  
audit results                                      审计结果 M#`{>R|  
audit risk                                          审计风险 <BZ_ (H  
audit sampling                                          审计抽样 !syU]Yk  
audit sampling techniques                         审计抽样方法，审计抽样技术 z|uOJ0uK  
audit strategies                                  审计策略 F@g17aa  
audit summary                                         审计总结，审计小结 N"S3N)wgd  
audit team                                         审计小组 HB%K|&!+  
audit test                                    审计测试 ]Fxku<z7|  
audit trail                                          审计轨迹 >Q&CgGpW$  
audit work                                        审计工作 0%/,>IR>r  
audit working paper                                 审计工作底稿 P%iP:16  
audited financial statement                        审计会计报表，已审计财务报表 VXiui'/(  
Auditing Guidelines (the～)                      审计规范指南 [9LxhPi  
auditing standards                             审计准则 'CgV0&@  
audit-oriented working paper                          (审计)业务类工作底稿 kl=xu3j  
authorisation                                     授权 B\f"Iirw  
authorisation of transaction                       交易的授权 CdZnD#F2  
availability                                         可获得性 I<sfN'FpT  
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balance                                      余额；差额；平衡 cbfDB^_  
balance sheet                                    资产负债表 (/-lV&eR  
bank                                                 银行 x9h?e`  
bank account                                    银行账户，银行户头 k<!<<,Z  
bank statement                                 银行对账单 Ha?G=X  
barter transaction                              易货交易，以物换物交易 X2LV&oi  
basis of audit                                    审计依据 w:v=se"U  
basis of preparation                                (会计报表的)编制基础 ~)_K"h.DY  
book of account                               账目，账簿 [8.-(-/;  
borrowing                                         借款，贷款，借债 V- /YNRV  
branch                                              分支，分支机构，分店 }4Zkf<#7$  
brought forward                                (账户余额等的)承上年，承上期，承上页 h 5Hr[E1  
budget                                              预算 ea2 `q  
building                                      建筑物；大楼 04~}IbeJ  
business conditions                                  业务情况，经营情况 |88CBiu}  
business licence                               (企业等的)营业执照 v_.HGGS  
business relation                                业务关系 +N7"EROc  
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