[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 H zK=UcD  
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审计词汇英汉对照 `l@t3/  
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ability to continue as a going concern               持续经营能力 \3UdC{~  
acceptability                                     可接受性，可接受程度 uB9+E%jOdQ  
acceptable level of detection risk                     检查风险的可接受水平 n m$G4Q  
acceptance of engagement                       接受委托 gU$3Y#R  
accepting the engagement for the first time              首次接受委托 jDR\#cGrZ  
access to asset                                         对资产的接触 4ov~y1Da)  
according to                                     根据，依据，依照 T
3 /LUm  
account balance                                账户余额 #_5+kBA+>'  
account for                                       对……进行会计处理，核算；解释 SQRz8,sqkw  
accounting                                        会计，会计学 Msdwv.jM  
accounting advisory serve                        会计咨询服务 D7oV&vXg  
accounting firm                                 会计师事务所 $:P~21,  
accounting information                      会计信息，会计资料 U;Wmx  
accounting period                             会计期间 ozr+6z  
accounting policies                                   会计政策 ?Io2lFvI@Y  
accounting professional bodies                 会计职业组织，会计职业团体 3@A k6Uh  
accounting records                                   会计记录 ~~ w4854  
accounting responsibility                           会计责任 V)@scB|>,  
accounting service                             会计服务 #@`^ .  
accounting standards                                会计准则 vdM\scO:  
Accounting Standards for Business Enterprises       企业会计准则 ~nlY8B(  
accounting system                             会计系统 27gm_*  
accounting treatment                                会计处理 rGO3  
accuracy                                    准确性，精确性 YLr2j 7  
additional audit procedures                      追加审计程序 Z/;SR""wa  
addressee                                         收件人，收信人 Mqy`j9FbL  
Administration of State-owned Assets  (the～)     国有资产管理局 ~-zC8._w3r  
administrative laws and regulations                 行政法规 ZaV@}=Rd8  
adverse impact                                 不利影响，负面影响 )HHzvGsL)  
adverse opinion                                反对意见 "*WXr$  
advisory group                                  咨询组，顾问组 n*uZ=M_/Q  
agency fee                                        代理费，代理费用 l{yPO@ut`F  
aggregate                                          总计，合计为…… Ve
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alternation of document and record                 变造文件和记录 yLX\pkAt4  
alternative audit procedures                      替代审计程序，备选审计程序 C$;~=  
amend                                              修改，修订 ]y$C6iUY*  
amortisation                                      摊销 gA*zFhGVS7  
analytical capacity                             分析能力 V19*~v=u  
analytical procedures                               分析性程序 _69\#YvCG  
annual financial statements                        年度会计报表，年度财务报表 U9s y]7  
appendix                                          附录，附表 hkxZ=l  
applicable                                         适用的 }Z=Qy;zk  
applicable laws and regulations                 适用的法规 `w}"
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application systems                                  应用系统 z@j&vW  
apply consistently                              一贯地执行，一贯地实施 `z.#O\@o  
appropriate                                       适当的，合适的； c eX*|B@=  
征用，挪用 VN;M;fMs  
appropriate authorization                          适当的授权 %mJ)pMV  
appropriateness of audit evidence                    审计证据的适当性 %Z|*!A+wN5  
approval                                    批准，核准 WBdb[N6\  
assertion                                    (会计报表上的)认定；确认 !{LwX
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assessed level of control risk                           对控制风险的评估，控制风险的评估水平 m9S5;kB]  
asset                                                 资产，财产 Ab)7hCUW  
asset restructuring                             资产重组 Y_ B(R  
assignment of duties                                 职责的划分 vYkoh/(/u  
assistant                                     助理，助理人员 u8QX2|  
associated company                                 联属公司，联营公司 }"v"^5  
association                                        联合，结合；协会，社团 5=\b+<pE  
assumption                                       假设，假定 U# gmk0>t{  
at a given date                                         在某一特定时日 ;'ur
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attestation                                         鉴证，公证 ho. a93  
attestation service                             鉴证服务 :gn!3P}p?  
audit adjustment                                审计调整 r+2dBp3  
audit areas                                        审计领域 :KwYuwYS  
audit conclusion                                审计结论 ;8UHPDnst  
audit effectiveness                             审计效果 uNjy& I:  
audit efficiency                                  审计效率 c"r( l~fc  
audit engagement letter                      审计业务约定书 Ym6[~=~EK  
audit evidence                                          审计证据 MtljI6  
audit fee                                    审计费 YDJc
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audit files                                          审计档案 [o6d]i!  
audit findings                                     审计中发现的事项 RY&~{yl$"1  
audit implementation stage                        审计实施阶段 a>6p])Wh  
audit mark                                        审计标识 QQJcvaQ  
audit materiality                                 审计重要性 M*Xzr .6  
audit method                                     审计方法 Bb6_['y  
audit objective                                         审计目标，审计目的 `B~%TEvMh  
audit of financial statements                      会计报表审计，财务报表审计 &%<G2x$  
audit opinion                                     审计意见 W=drp>Uj  
audit period                                      被审计期间，被审计年度 hO8B]4=&*  
audit plan                                          审计计划 fsu'W]f  
audit planning                                    编制审计计划，制定审计计划，审计计划 Bs*s8}6  
audit planning stage                                  审计计划阶段 \BA_PyS?W+  
audit procedure                                审计程序 |dO1w.x/  
audit programme                               审计程序表，具体审计计划 H4U;~)i  
audit report                                       审计报告 >*&[bW'}?  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 w$_ooQ(_;Q  
audit report with a qualified opinion                 有保留意见的审计报告 %O-wMl  
audit report with an adverse opinion                否定意见的审计报告 ;XjKWM;  
audit report with dual dates                      双重日期审计报告 AyWCb  
audit reporting stage                                 审计报告阶段 3JwmLGj}  
audit responsibility                                   审计责任 RAvV[QkT  
audit results                                      审计结果 =6'A8d  
audit risk                                          审计风险 l\H9Io3  
audit sampling                                          审计抽样 NW$Z}?I  
audit sampling techniques                         审计抽样方法，审计抽样技术 Mppb34y  
audit strategies                                  审计策略 "dIoIW  
audit summary                                         审计总结，审计小结 iVA_a8}  
audit team                                         审计小组 {az8*MR=X  
audit test                                    审计测试 GCrMrZ6  
audit trail                                          审计轨迹 vjWS35i  
audit work                                        审计工作 Z|u_DaSrr|  
audit working paper                                 审计工作底稿 x9a0J1Nb-h  
audited financial statement                        审计会计报表，已审计财务报表 Xa36O5$4]9  
Auditing Guidelines (the～)                      审计规范指南 Li}yK[\]  
auditing standards                             审计准则 |yS4um(w  
audit-oriented working paper                          (审计)业务类工作底稿 u >x2  
authorisation                                     授权 g\2Y605DM  
authorisation of transaction                       交易的授权 r*$KF!-dg  
availability                                         可获得性 :t(}h!7  
B %k"-rmW  
balance                                      余额；差额；平衡 ~&g:7f|X  
balance sheet                                    资产负债表 I3A](`   
bank                                                 银行 rkVZP!7!  
bank account                                    银行账户，银行户头 tU
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bank statement                                 银行对账单 r]TeR$NJ  
barter transaction                              易货交易，以物换物交易 3=`UX  
basis of audit                                    审计依据 I;=}@]9  
basis of preparation                                (会计报表的)编制基础 {aU~[5L3(  
book of account                               账目，账簿 :iq1-Pw  
borrowing                                         借款，贷款，借债 >LLFe~9`g  
branch                                              分支，分支机构，分店 avdi9!J2  
brought forward                                (账户余额等的)承上年，承上期，承上页 ?=6zgb"9-  
budget                                              预算 Oa{M9d,l  
building                                      建筑物；大楼 oo`mVRVf  
business conditions                                  业务情况，经营情况 ).LJY<A  
business licence                               (企业等的)营业执照 Xf
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business relation                                业务关系 }V09tK/M  
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