[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 =hH.zrI6e  
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审计词汇英汉对照 3{Q,hpZN  
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ability to continue as a going concern               持续经营能力 _D!g4"  
acceptability                                     可接受性，可接受程度 )ZR+lX}  
acceptable level of detection risk                     检查风险的可接受水平 ^>$P)=O:v  
acceptance of engagement                       接受委托 JhK/']R  
accepting the engagement for the first time              首次接受委托 K\.5h4k  
access to asset                                         对资产的接触 vA%^`5  
according to                                     根据，依据，依照 D&:yMp(  
account balance                                账户余额 K`KLC.j  
account for                                       对……进行会计处理，核算；解释 H#d:kilNy  
accounting                                        会计，会计学 OEgI_=B  
accounting advisory serve                        会计咨询服务 '3(l-nPiG^  
accounting firm                                 会计师事务所 qN| fEO>  
accounting information                      会计信息，会计资料 L\aBc}  
accounting period                             会计期间 2 YxTMT  
accounting policies                                   会计政策 `k{& /]  
accounting professional bodies                 会计职业组织，会计职业团体 /X8<C=}  
accounting records                                   会计记录 4&^9Wklj  
accounting responsibility                           会计责任 wzWbB2Mb5  
accounting service                             会计服务 <fO4{k*&  
accounting standards                                会计准则 yubSj*  
Accounting Standards for Business Enterprises       企业会计准则 tykB.2f  
accounting system                             会计系统 ||B;o-  
accounting treatment                                会计处理 '?*g%Yuz  
accuracy                                    准确性，精确性 O9h+Q\0\W  
additional audit procedures                      追加审计程序 T=Z.U$  
addressee                                         收件人，收信人 YE+$H%Jl!  
Administration of State-owned Assets  (the～)     国有资产管理局 ]dPZ.r  
administrative laws and regulations                 行政法规 }ynT2a#LU'  
adverse impact                                 不利影响，负面影响 8nNsrat  
adverse opinion                                反对意见 ?(zoTxD  
advisory group                                  咨询组，顾问组 b3$k9dmxV+  
agency fee                                        代理费，代理费用 0Fr1Ku!  
aggregate                                          总计，合计为…… F phDF  
alternation of document and record                 变造文件和记录 =H5\$&xj4.  
alternative audit procedures                      替代审计程序，备选审计程序 E_ucab-Fi  
amend                                              修改，修订 ;GHvPQc_  
amortisation                                      摊销 wdE?SDs  
analytical capacity                             分析能力 6vzk\n  
analytical procedures                               分析性程序 <g2_6C\j  
annual financial statements                        年度会计报表，年度财务报表 -`c:}m  
appendix                                          附录，附表 v6a]1B
  
applicable                                         适用的 LxN*)[Wb  
applicable laws and regulations                 适用的法规 `cB_.&  
application systems                                  应用系统 D$ eB ,~  
apply consistently                              一贯地执行，一贯地实施 F1 azZ(  
appropriate                                       适当的，合适的； w=b(X q+:  
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appropriate authorization                          适当的授权 t` ^Vb-  
appropriateness of audit evidence                    审计证据的适当性 x BnbF[  
approval                                    批准，核准 ``Q2P%  
assertion                                    (会计报表上的)认定；确认 ;DRTQn`m  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 2YwVU.*>  
asset                                                 资产，财产 r8MZvm2  
asset restructuring                             资产重组 8%{q%+  
assignment of duties                                 职责的划分 $6f\uuTU2"  
assistant                                     助理，助理人员 f`<FT'A  
associated company                                 联属公司，联营公司 sYbH
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association                                        联合，结合；协会，社团 j0-McLc  
assumption                                       假设，假定 USML~]G z  
at a given date                                         在某一特定时日 ),^eA  
attestation                                         鉴证，公证 eo]#sf@\0  
attestation service                             鉴证服务 B\`Aojw"E?  
audit adjustment                                审计调整 25{ uz  
audit areas                                        审计领域 eOlKbJU  
audit conclusion                                审计结论 .5HQ   
audit effectiveness                             审计效果 ]hw-Bu\{  
audit efficiency                                  审计效率 P.WYTst=  
audit engagement letter                      审计业务约定书 !3&kQpF  
audit evidence                                          审计证据 i^Ut015q%  
audit fee                                    审计费 2h~-  
audit files                                          审计档案 *6ZCDm&N  
audit findings                                     审计中发现的事项 JHV)ZOO  
audit implementation stage                        审计实施阶段 > dZ3
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audit mark                                        审计标识 Tt# bg1  
audit materiality                                 审计重要性 Do-^S:.  
audit method                                     审计方法 MEZ{j%-a  
audit objective                                         审计目标，审计目的 H:&?ha,9  
audit of financial statements                      会计报表审计，财务报表审计 UV7%4xM5v  
audit opinion                                     审计意见 3SG?W_  
audit period                                      被审计期间，被审计年度 4)-)#`K  
audit plan                                          审计计划 X~T/qFS  
audit planning                                    编制审计计划，制定审计计划，审计计划 <EX7WA  
audit planning stage                                  审计计划阶段 Z)< wv&K  
audit procedure                                审计程序 42) mM#  
audit programme                               审计程序表，具体审计计划 .=RlOK  
audit report                                       审计报告 "l~Ci7& !a  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 n$+M%}/f  
audit report with a qualified opinion                 有保留意见的审计报告 '%iPVHK7  
audit report with an adverse opinion                否定意见的审计报告 {Q(}DI  
audit report with dual dates                      双重日期审计报告 pgc3j P!  
audit reporting stage                                 审计报告阶段 Ws[D{dS/  
audit responsibility                                   审计责任 @M;(K<%h  
audit results                                      审计结果 o=+Z.-q  
audit risk                                          审计风险 z5cYyx r>  
audit sampling                                          审计抽样 *MM#Z?mP  
audit sampling techniques                         审计抽样方法，审计抽样技术 ?H|T&66  
audit strategies                                  审计策略 Se^^E.Z,W  
audit summary                                         审计总结，审计小结 s&PM,BFf  
audit team                                         审计小组 xp \S2@<  
audit test                                    审计测试 !AHAS  
audit trail                                          审计轨迹 y2
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audit work                                        审计工作 BNm4k7 ]M  
audit working paper                                 审计工作底稿 %HuyK  
audited financial statement                        审计会计报表，已审计财务报表 GlYly5F  
Auditing Guidelines (the～)                      审计规范指南 "PWl4a&  
auditing standards                             审计准则 M].8HwC+  
audit-oriented working paper                          (审计)业务类工作底稿 9(1rh9`=  
authorisation                                     授权 `^F: -  
authorisation of transaction                       交易的授权 @s*,xHE  
availability                                         可获得性 E)p
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balance                                      余额；差额；平衡 O12Q8Oj!0  
balance sheet                                    资产负债表 5N/Lk>p1u
 
bank                                                 银行 D0bnN1VP  
bank account                                    银行账户，银行户头 x"B'zP  
bank statement                                 银行对账单 **;p(CI  
barter transaction                              易货交易，以物换物交易 ?m%h`<wgMc  
basis of audit                                    审计依据 ISqfU]>[  
basis of preparation                                (会计报表的)编制基础 70gg4BS  
book of account                               账目，账簿 v"lf-c  
borrowing                                         借款，贷款，借债 NP t(MFK\  
branch                                              分支，分支机构，分店 t 0O4GcAN  
brought forward                                (账户余额等的)承上年，承上期，承上页 U@lV  
budget                                              预算 j~av\SCU*  
building                                      建筑物；大楼 F@W*\3)  
business conditions                                  业务情况，经营情况 7!4V>O8@  
business licence                               (企业等的)营业执照 #a~"K|'G  
business relation                                业务关系 D_D,t8_Y  
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