[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 `8D)j>Yh~  
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审计词汇英汉对照 0Na/3cz|zg  
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ability to continue as a going concern               持续经营能力 n#.~XNbxv  
acceptability                                     可接受性，可接受程度 #("/ 1N6  
acceptable level of detection risk                     检查风险的可接受水平  n}f*>Mn  
acceptance of engagement                       接受委托 MT?;9ZV}  
accepting the engagement for the first time              首次接受委托 '9w.~@7  
access to asset                                         对资产的接触 --t5jSS44  
according to                                     根据，依据，依照 Gl@-RLo  
account balance                                账户余额 /8s+eHn&%  
account for                                       对……进行会计处理，核算；解释 `g~T #U\>d  
accounting                                        会计，会计学 DjK  
accounting advisory serve                        会计咨询服务 s .xJ},E9  
accounting firm                                 会计师事务所 / }tMb  
accounting information                      会计信息，会计资料 YtWO=+rX  
accounting period                             会计期间 L{i,.aE/nO  
accounting policies                                   会计政策 0>aAI3E  
accounting professional bodies                 会计职业组织，会计职业团体 <z2*T \B!8  
accounting records                                   会计记录 xGU~FU  
accounting responsibility                           会计责任 =Eimbk  
accounting service                             会计服务 6Z,j^: B  
accounting standards                                会计准则 GQR|t?:t  
Accounting Standards for Business Enterprises       企业会计准则 `'gadCTb=  
accounting system                             会计系统 REaU=-m-  
accounting treatment                                会计处理 1638U1  
accuracy                                    准确性，精确性 |+|q`SwJ  
additional audit procedures                      追加审计程序 Cxt_QyL?  
addressee                                         收件人，收信人 tu%!j}3s  
Administration of State-owned Assets  (the～)     国有资产管理局 0~;Owu  
administrative laws and regulations                 行政法规 cc %m0p  
adverse impact                                 不利影响，负面影响 ahnQq9  
adverse opinion                                反对意见 WF!u2E+  
advisory group                                  咨询组，顾问组 :I)WSXP9h  
agency fee                                        代理费，代理费用 -wizUp  
aggregate                                          总计，合计为…… <)J83D0$E  
alternation of document and record                 变造文件和记录 .0gF&>I}  
alternative audit procedures                      替代审计程序，备选审计程序 b;AGw3SF  
amend                                              修改，修订 QUSyVp{$  
amortisation                                      摊销 E/Ng   
analytical capacity                             分析能力 k>ERU]7[  
analytical procedures                               分析性程序 *$4EXwt'  
annual financial statements                        年度会计报表，年度财务报表 uv}?8$<\  
appendix                                          附录，附表 6(FkcC$G  
applicable                                         适用的 {~lVe GBp  
applicable laws and regulations                 适用的法规 IeZgF>  
application systems                                  应用系统 `RriVYc<  
apply consistently                              一贯地执行，一贯地实施 T]#S=]G  
appropriate                                       适当的，合适的； (8$; 4q[!  
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appropriate authorization                          适当的授权 HLa3lUo  
appropriateness of audit evidence                    审计证据的适当性 D^Cpgha  
approval                                    批准，核准 2L!wbeTb;  
assertion                                    (会计报表上的)认定；确认 , '_y@9?I  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 Ns*&;x9  
asset                                                 资产，财产 v"po }K  
asset restructuring                             资产重组 f=f8)+5  
assignment of duties                                 职责的划分 x?*)  
assistant                                     助理，助理人员 s_j ?L  
associated company                                 联属公司，联营公司 O8\dMb  
association                                        联合，结合；协会，社团 8^8fUN4<=  
assumption                                       假设，假定 n*Q~<`T  
at a given date                                         在某一特定时日 AxbQN.E  
attestation                                         鉴证，公证 Rx}*I00  
attestation service                             鉴证服务 Bj-80d,  
audit adjustment                                审计调整 l4:5(1  
audit areas                                        审计领域 VXM5 B  
audit conclusion                                审计结论 bu j}pEI  
audit effectiveness                             审计效果 5Wyo!pRi  
audit efficiency                                  审计效率 >Fzs%]
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audit engagement letter                      审计业务约定书 PU"C('AP  
audit evidence                                          审计证据 ecZT|X4u  
audit fee                                    审计费 ry2ZVIFa  
audit files                                          审计档案 ?hXeZB+b4  
audit findings                                     审计中发现的事项 . o._`"V  
audit implementation stage                        审计实施阶段 R[%ZyQ_  
audit mark                                        审计标识 dE`a1H%  
audit materiality                                 审计重要性 fs:%L  
audit method                                     审计方法 Pa8E.<>  
audit objective                                         审计目标，审计目的 gE_i#=bw  
audit of financial statements                      会计报表审计，财务报表审计 =.sg$VX  
audit opinion                                     审计意见 5\?\|*WT  
audit period                                      被审计期间，被审计年度 S1!X;PP/  
audit plan                                          审计计划 Q"@x,8xW  
audit planning                                    编制审计计划，制定审计计划，审计计划 {`Jr$*;  
audit planning stage                                  审计计划阶段 3\!DsPgW  
audit procedure                                审计程序 t,f)!D$
 
audit programme                               审计程序表，具体审计计划 4=Wtv/ 3  
audit report                                       审计报告 cg]\R1Gm  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 _~{Nco7T  
audit report with a qualified opinion                 有保留意见的审计报告 n B5:X  
audit report with an adverse opinion                否定意见的审计报告 YEbB3N
  
audit report with dual dates                      双重日期审计报告  wh
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audit reporting stage                                 审计报告阶段 G[pDKELL  
audit responsibility                                   审计责任 @lYm2l^  
audit results                                      审计结果 ?bq S{KF  
audit risk                                          审计风险 C,;hNg[  
audit sampling                                          审计抽样 ~) ecQ  
audit sampling techniques                         审计抽样方法，审计抽样技术 na5:)j4<  
audit strategies                                  审计策略 }:b6WN;c  
audit summary                                         审计总结，审计小结 MKnG:)T<?l  
audit team                                         审计小组 aT]G&bR?  
audit test                                    审计测试 y,i ~w |4  
audit trail                                          审计轨迹 @jKiE%OP  
audit work                                        审计工作 o)(N*tC  
audit working paper                                 审计工作底稿 :cvZk|b%  
audited financial statement                        审计会计报表，已审计财务报表 Ez= Q{g  
Auditing Guidelines (the～)                      审计规范指南 qG=>eRR  
auditing standards                             审计准则 Qh0tU<jG  
audit-oriented working paper                          (审计)业务类工作底稿 |SO?UIWp  
authorisation                                     授权 TSl:a &  
authorisation of transaction                       交易的授权 \e=Iw"yd  
availability                                         可获得性 M<AjtDF%  
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balance                                      余额；差额；平衡 7M|!
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balance sheet                                    资产负债表 )YKnFSm  
bank                                                 银行 t,YnweH  
bank account                                    银行账户，银行户头 TpHvZ]c  
bank statement                                 银行对账单 d~G, *  
barter transaction                              易货交易，以物换物交易 L7gZ4Hu=`  
basis of audit                                    审计依据 6;O fh  
basis of preparation                                (会计报表的)编制基础 86bRfW'  
book of account                               账目，账簿  ?^8CD.|  
borrowing                                         借款，贷款，借债
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branch                                              分支，分支机构，分店 /8)-j}gZa  
brought forward                                (账户余额等的)承上年，承上期，承上页 JTw< 4]  
budget                                              预算 !mM`+XH  
building                                      建筑物；大楼 !4"!PrZDB  
business conditions                                  业务情况，经营情况 nB~hmE)  
business licence                               (企业等的)营业执照
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business relation                                业务关系 <wI
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