[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 GM34-GH+  
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审计词汇英汉对照 v*vub#wP  
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ability to continue as a going concern               持续经营能力 lW{I`r\]  
acceptability                                     可接受性，可接受程度 f~n' Ki+'  
acceptable level of detection risk                     检查风险的可接受水平 G #_(7X&  
acceptance of engagement                       接受委托 '=@-aVp  
accepting the engagement for the first time              首次接受委托 {,n
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access to asset                                         对资产的接触 r9p?@P\:[  
according to                                     根据，依据，依照 E 6>1Fm8%V  
account balance                                账户余额 Jgi{7J  
account for                                       对……进行会计处理，核算；解释 Z_eqM4{  
accounting                                        会计，会计学 *g/I&'^  
accounting advisory serve                        会计咨询服务 FvtM~[Q  
accounting firm                                 会计师事务所 S4@117z5  
accounting information                      会计信息，会计资料 cG~_EX$  
accounting period                             会计期间 zWKrt.Dg  
accounting policies                                   会计政策 VNOK>+  
accounting professional bodies                 会计职业组织，会计职业团体 7;$L&X  
accounting records                                   会计记录 tA;ZW2$#  
accounting responsibility                           会计责任 8ESk G  
accounting service                             会计服务 Q!BkS=H30K  
accounting standards                                会计准则 ynOc~TN  
Accounting Standards for Business Enterprises       企业会计准则 W2X+ NacD  
accounting system                             会计系统 @n~ND).  
accounting treatment                                会计处理 bOnukbJ  
accuracy                                    准确性，精确性 +ik N) D  
additional audit procedures                      追加审计程序 l:kE^=6  
addressee                                         收件人，收信人 qqO10~Xc  
Administration of State-owned Assets  (the～)     国有资产管理局 6 ^6uK  
administrative laws and regulations                 行政法规 -Y!=Iw 4  
adverse impact                                 不利影响，负面影响 2_ZHJ,r   
adverse opinion                                反对意见 %oSfL;W7  
advisory group                                  咨询组，顾问组
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agency fee                                        代理费，代理费用 ] BP^.N=  
aggregate                                          总计，合计为…… l")o!N?  
alternation of document and record                 变造文件和记录 <try%p|f  
alternative audit procedures                      替代审计程序，备选审计程序 `siy!R  
amend                                              修改，修订 FHnHhB[  
amortisation                                      摊销 s>"WQ|;6  
analytical capacity                             分析能力 v~W6y
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analytical procedures                               分析性程序 fu7[8R"{  
annual financial statements                        年度会计报表，年度财务报表 SquqaX+<  
appendix                                          附录，附表 ,M9hb<:m  
applicable                                         适用的 J[_?>YJ  
applicable laws and regulations                 适用的法规 % 'L=  
application systems                                  应用系统 16d{IGMz  
apply consistently                              一贯地执行，一贯地实施 C9^elcdv  
appropriate                                       适当的，合适的； \[hrG?A  
征用，挪用 )9;kzp/  
appropriate authorization                          适当的授权 S+E3;' H  
appropriateness of audit evidence                    审计证据的适当性 0^-b}  
approval                                    批准，核准 G@l|u   
assertion                                    (会计报表上的)认定；确认 R.n`R|NOd  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 zfT'!k
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asset                                                 资产，财产 ?),K=E+=U  
asset restructuring                             资产重组 7zOvoQ}  
assignment of duties                                 职责的划分 m<VL19o>R  
assistant                                     助理，助理人员 s*A|9uf5  
associated company                                 联属公司，联营公司 Snvj9Nr  
association                                        联合，结合；协会，社团 ^,\se9=(  
assumption                                       假设，假定 _ZvX"{ y~  
at a given date                                         在某一特定时日 5E!|on  
attestation                                         鉴证，公证 >+W?!9[p:2  
attestation service                             鉴证服务 BRQ
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audit adjustment                                审计调整 Ni;{\"Gt  
audit areas                                        审计领域 70 DQ/b  
audit conclusion                                审计结论 *SpO|*'  
audit effectiveness                             审计效果 hJtghG6v  
audit efficiency                                  审计效率 61 HqBa  
audit engagement letter                      审计业务约定书 D/!G
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audit evidence                                          审计证据 e[Ul"pMvS`  
audit fee                                    审计费 8B
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audit files                                          审计档案 boHm1hPKS  
audit findings                                     审计中发现的事项 z8MpE  
audit implementation stage                        审计实施阶段 jl|X$w  
audit mark                                        审计标识 # v/aI*Rl  
audit materiality                                 审计重要性 ]&%X(jWyn  
audit method                                     审计方法 .cnw?EI  
audit objective                                         审计目标，审计目的 ;R-Q,aCM}  
audit of financial statements                      会计报表审计，财务报表审计 '"NdT7*+  
audit opinion                                     审计意见 'G By^hj?  
audit period                                      被审计期间，被审计年度 L``mF(R^  
audit plan                                          审计计划 vskM ;  
audit planning                                    编制审计计划，制定审计计划，审计计划 /-} p7AM  
audit planning stage                                  审计计划阶段 c[eGpZ]  
audit procedure                                审计程序 .M#>@~XR  
audit programme                               审计程序表，具体审计计划 3_['[}  
audit report                                       审计报告 % w/1Uo24  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 LB 5EGw  
audit report with a qualified opinion                 有保留意见的审计报告 {s^n|b}  
audit report with an adverse opinion                否定意见的审计报告 pl? J<48  
audit report with dual dates                      双重日期审计报告 ZJ'H y5?  
audit reporting stage                                 审计报告阶段 Op)R3qt{  
audit responsibility                                   审计责任 N,'qMoNf  
audit results                                      审计结果 w[7HY@[  
audit risk                                          审计风险 zj0pP{y
 
audit sampling                                          审计抽样 F_ lj>;}a5  
audit sampling techniques                         审计抽样方法，审计抽样技术 N=
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audit strategies                                  审计策略 XT;IEZQZ  
audit summary                                         审计总结，审计小结 {d5ur@G1  
audit team                                         审计小组 CX(yrP6;  
audit test                                    审计测试 Er Uk>V  
audit trail                                          审计轨迹 _ -FQ78C  
audit work                                        审计工作 t@mw f3,  
audit working paper                                 审计工作底稿 ]0nC;|]@Lx  
audited financial statement                        审计会计报表，已审计财务报表 G(,~{N||  
Auditing Guidelines (the～)                      审计规范指南 MPw7!G(qj  
auditing standards                             审计准则 ed2&9E>9b  
audit-oriented working paper                          (审计)业务类工作底稿 mqxy(zS]  
authorisation                                     授权 |xC TX  
authorisation of transaction                       交易的授权 >dH*FZ:c  
availability                                         可获得性 \?IwR]@y  
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balance                                      余额；差额；平衡 9E*K44L/V  
balance sheet                                    资产负债表 y.NArN|%  
bank                                                 银行 eNs
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bank account                                    银行账户，银行户头 {; ~i q  
bank statement                                 银行对账单 @_Oe`j^  
barter transaction                              易货交易，以物换物交易 ]@g$<&  
basis of audit                                    审计依据 ZX}"  
basis of preparation                                (会计报表的)编制基础 X+BSneu  
book of account                               账目，账簿 q/G5aO*  
borrowing                                         借款，贷款，借债 ml/O
  
branch                                              分支，分支机构，分店  M)RQIl5  
brought forward                                (账户余额等的)承上年，承上期，承上页 j ZafwBi  
budget                                              预算 }J lW\#  
building                                      建筑物；大楼 .DsYR/  
business conditions                                  业务情况，经营情况 )eyxAg  
business licence                               (企业等的)营业执照 =f|a?j,f~  
business relation                                业务关系 Um|Tf]q  
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