[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 [Tv!Pc  
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审计词汇英汉对照 :

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ability to continue as a going concern               持续经营能力 z;x1p)(xt  
acceptability                                     可接受性，可接受程度 adEcIvN$  
acceptable level of detection risk                     检查风险的可接受水平 ;1`NsYI2  
acceptance of engagement                       接受委托 d9/YW#tm  
accepting the engagement for the first time              首次接受委托 w`~j(
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access to asset                                         对资产的接触 nr/^HjMV  
according to                                     根据，依据，依照 71GLqn?  
account balance                                账户余额 u#tLY/KA  
account for                                       对……进行会计处理，核算；解释 'IrwlS  
accounting                                        会计，会计学 7.O1 ~-  
accounting advisory serve                        会计咨询服务 lqC a%V  
accounting firm                                 会计师事务所 "WKE%f  
accounting information                      会计信息，会计资料 @C),-TM  
accounting period                             会计期间 XWo=?(iA  
accounting policies                                   会计政策 LGb.>O^  
accounting professional bodies                 会计职业组织，会计职业团体 mtEE,O!+  
accounting records                                   会计记录 =A,32&;@N  
accounting responsibility                           会计责任 $ohg?B;  
accounting service                             会计服务 H^s@qh)L  
accounting standards                                会计准则 /uSEG<D  
Accounting Standards for Business Enterprises       企业会计准则 aO@zeKg  
accounting system                             会计系统 GnbXS>  
accounting treatment                                会计处理 ; *G[3kk  
accuracy                                    准确性，精确性 AuZ?~I1  
additional audit procedures                      追加审计程序 .^s%Nh2jM  
addressee                                         收件人，收信人 g+ `Ie'o<  
Administration of State-owned Assets  (the～)     国有资产管理局 h#bpog  
administrative laws and regulations                 行政法规 H >@yC  
adverse impact                                 不利影响，负面影响 38P_wf~\  
adverse opinion                                反对意见 #mqz*=L3  
advisory group                                  咨询组，顾问组 )F;[  
agency fee                                        代理费，代理费用 ku,Y-  
aggregate                                          总计，合计为…… >mI-h  
alternation of document and record                 变造文件和记录 B^(0>Da\  
alternative audit procedures                      替代审计程序，备选审计程序 l7 D/]&  
amend                                              修改，修订 A0*u(15%  
amortisation                                      摊销 _96hw8  
analytical capacity                             分析能力 L4SvE^2+  
analytical procedures                               分析性程序 %^RlE@l9  
annual financial statements                        年度会计报表，年度财务报表 ;8sEE?C $g  
appendix                                          附录，附表 $UlA_l29  
applicable                                         适用的 S<+_yB?  
applicable laws and regulations                 适用的法规 XQ:HH 8  
application systems                                  应用系统 di6A.N5A  
apply consistently                              一贯地执行，一贯地实施 Xmy(pV!PF  
appropriate                                       适当的，合适的； 1N<)lZl)  
征用，挪用 m,e1:Nk<  
appropriate authorization                          适当的授权 >VqMSe_v  
appropriateness of audit evidence                    审计证据的适当性 N i^pP@('  
approval                                    批准，核准 FK!9to>  
assertion                                    (会计报表上的)认定；确认 m^_)aS  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 &Qghm  o  
asset                                                 资产，财产 N W
B/N*  
asset restructuring                             资产重组 }/G~"&N[  
assignment of duties                                 职责的划分 C<A82u;t%@  
assistant                                     助理，助理人员 nLkC-+$tM  
associated company                                 联属公司，联营公司 C78d29  
association                                        联合，结合；协会，社团 U^ BB|  
assumption                                       假设，假定 yoV"?W>!  
at a given date                                         在某一特定时日 NVFAmX.Z:  
attestation                                         鉴证，公证 J.
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attestation service                             鉴证服务 0t7yK  
audit adjustment                                审计调整 ;BoeE3* 6  
audit areas                                        审计领域 URR|Q!D  
audit conclusion                                审计结论 BU:s&+LYUv  
audit effectiveness                             审计效果 13A11XTp  
audit efficiency                                  审计效率 fE)+9!  
audit engagement letter                      审计业务约定书 Xu HJy  
audit evidence                                          审计证据 ?Z!itB~  
audit fee                                    审计费 
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audit files                                          审计档案 C
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audit findings                                     审计中发现的事项 wr*A %:  
audit implementation stage                        审计实施阶段 J#@"Yb  
audit mark                                        审计标识 F5L/7j<}  
audit materiality                                 审计重要性
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audit method                                     审计方法 ..;LU:F  
audit objective                                         审计目标，审计目的 \{?v|%n=/i  
audit of financial statements                      会计报表审计，财务报表审计 zy@ #R;  
audit opinion                                     审计意见 1;L!g*!E  
audit period                                      被审计期间，被审计年度 F>A-+]X3o  
audit plan                                          审计计划 G`|mP:T:o  
audit planning                                    编制审计计划，制定审计计划，审计计划 WP^%[?S2  
audit planning stage                                  审计计划阶段
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audit procedure                                审计程序 T:cSv @G  
audit programme                               审计程序表，具体审计计划 )#3,y6  
audit report                                       审计报告 C&Nd|c  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 3{CGYd]_u  
audit report with a qualified opinion                 有保留意见的审计报告 ,`+y4Z6`W2  
audit report with an adverse opinion                否定意见的审计报告 (U/[i.r5Cj  
audit report with dual dates                      双重日期审计报告 >1s:F5u"  
audit reporting stage                                 审计报告阶段 RWTv,pLK  
audit responsibility                                   审计责任 oF V9t{~j  
audit results                                      审计结果 dJNY uTZ'  
audit risk                                          审计风险 .:Ro D?px  
audit sampling                                          审计抽样 "@`
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audit sampling techniques                         审计抽样方法，审计抽样技术 H3OH  
audit strategies                                  审计策略 s3kh (N  
audit summary                                         审计总结，审计小结 ['-ln)96.
 
audit team                                         审计小组 J+DuQ;k;  
audit test                                    审计测试 P'ZWAxd  
audit trail                                          审计轨迹 ~,':PUkiV  
audit work                                        审计工作 '{( n
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audit working paper                                 审计工作底稿 !h9 An  
audited financial statement                        审计会计报表，已审计财务报表 T_AZCl4d  
Auditing Guidelines (the～)                      审计规范指南 <#|3z8N2  
auditing standards                             审计准则 Hg(\EEe  
audit-oriented working paper                          (审计)业务类工作底稿 qLYv=h$,  
authorisation                                     授权 b@,=;Y)O  
authorisation of transaction                       交易的授权 C
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availability                                         可获得性 %t+V8A  
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balance                                      余额；差额；平衡 L4kYF~G:4  
balance sheet                                    资产负债表 , PN?_N  
bank                                                 银行 :X`J1E]Rjd  
bank account                                    银行账户，银行户头 62vz 'b  
bank statement                                 银行对账单 j-{WPJa4\  
barter transaction                              易货交易，以物换物交易 $8it&/JP,  
basis of audit                                    审计依据 j1d #\  
basis of preparation                                (会计报表的)编制基础 Fd'Ang6"  
book of account                               账目，账簿 &5d>jEaB}  
borrowing                                         借款，贷款，借债 bJ. ((1$  
branch                                              分支，分支机构，分店 hDp'=}85@  
brought forward                                (账户余额等的)承上年，承上期，承上页 $ HUCp9  
budget                                              预算 ;ejC:3yO  
building                                      建筑物；大楼 }P}l4k1W  
business conditions                                  业务情况，经营情况 7^Onq0ym T  
business licence                               (企业等的)营业执照 4dfe5\  
business relation                                业务关系 QT%&vq  
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