[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 ]d-.Mw,'  
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审计词汇英汉对照 A+gS'DZ9C  
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ability to continue as a going concern               持续经营能力 g27'il  
acceptability                                     可接受性，可接受程度 >Rd~-w)!|  
acceptable level of detection risk                     检查风险的可接受水平 3V?x&qlP>  
acceptance of engagement                       接受委托 XC)9aC@s  
accepting the engagement for the first time              首次接受委托 ,!b< SQ5M  
access to asset                                         对资产的接触 BjsT 9?6W/  
according to                                     根据，依据，依照 U31@++C[  
account balance                                账户余额 ?KOw~-u  
account for                                       对……进行会计处理，核算；解释 uB a<5YDF  
accounting                                        会计，会计学 R-j*fO}  
accounting advisory serve                        会计咨询服务 CDRbYO  
accounting firm                                 会计师事务所 flo$[]`.7  
accounting information                      会计信息，会计资料 nAEyL+6U  
accounting period                             会计期间 cO*g4VL"[  
accounting policies                                   会计政策 5N;'CAk  
accounting professional bodies                 会计职业组织，会计职业团体 a \1QnCy  
accounting records                                   会计记录 ,`Y$}"M4  
accounting responsibility                           会计责任 >#x[qX  
accounting service                             会计服务 #aU!f"SS  
accounting standards                                会计准则 T1$E][@Iv  
Accounting Standards for Business Enterprises       企业会计准则 *k}m?;esb  
accounting system                             会计系统 ft6)n T/"&  
accounting treatment                                会计处理 xlS*9>Ij  
accuracy                                    准确性，精确性 7!pKlmQ  
additional audit procedures                      追加审计程序 gK`w|kh`  
addressee                                         收件人，收信人 1wKXOy=v0  
Administration of State-owned Assets  (the～)     国有资产管理局 hj9TiH/+  
administrative laws and regulations                 行政法规 #~|k EGt  
adverse impact                                 不利影响，负面影响 _(F-(X|  
adverse opinion                                反对意见 q\?s<l63  
advisory group                                  咨询组，顾问组 v}6iI}r  
agency fee                                        代理费，代理费用 o5tCbsHj-  
aggregate                                          总计，合计为…… eKvr1m- -  
alternation of document and record                 变造文件和记录 Iz09O:ER  
alternative audit procedures                      替代审计程序，备选审计程序 igfQ,LWe!  
amend                                              修改，修订 Giv,%3'  
amortisation                                      摊销 eZa*WI=  
analytical capacity                             分析能力 05q760I+  
analytical procedures                               分析性程序 p8~lGuH  
annual financial statements                        年度会计报表，年度财务报表 QDg5B6>$  
appendix                                          附录，附表 7@fS2mu  
applicable                                         适用的 $u!(F]^  
applicable laws and regulations                 适用的法规 #dWz,e3   
application systems                                  应用系统 tF`L]1r>  
apply consistently                              一贯地执行，一贯地实施 y9 {7+]  
appropriate                                       适当的，合适的； /GIGE##1F  
征用，挪用 j8` B  
appropriate authorization                          适当的授权 {r&mNbz  
appropriateness of audit evidence                    审计证据的适当性 '" "v7  
approval                                    批准，核准 RW. qw4  
assertion                                    (会计报表上的)认定；确认 cERIj0~  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 m4hkV>$d  
asset                                                 资产，财产 #cfiN b}GX  
asset restructuring                             资产重组 K$,Zg  
assignment of duties                                 职责的划分 )A7^LLzG  
assistant                                     助理，助理人员 .[O{,
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associated company                                 联属公司，联营公司 '^m.vS
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association                                        联合，结合；协会，社团 $*#^C;
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assumption                                       假设，假定 89FAh6uE  
at a given date                                         在某一特定时日 @.eN+o9|  
attestation                                         鉴证，公证 sm/aL^4  
attestation service                             鉴证服务 f,TW|Y'{g  
audit adjustment                                审计调整 >zW2w2O3  
audit areas                                        审计领域 <T}U 3lL^  
audit conclusion                                审计结论 8!{*!|Xd  
audit effectiveness                             审计效果 c| ^I}  
audit efficiency                                  审计效率 o72r `2  
audit engagement letter                      审计业务约定书 X
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audit evidence                                          审计证据 */;7Uv7  
audit fee                                    审计费
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audit files                                          审计档案 .dlsiBh  
audit findings                                     审计中发现的事项
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audit implementation stage                        审计实施阶段 VhUWws3E  
audit mark                                        审计标识 '? 5
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audit materiality                                 审计重要性 e"S?qpJK  
audit method                                     审计方法 D;p I!S<#  
audit objective                                         审计目标，审计目的 u5oM;# {@-  
audit of financial statements                      会计报表审计，财务报表审计 MYS`@%ZV#k  
audit opinion                                     审计意见 j&d5tgLB  
audit period                                      被审计期间，被审计年度 H -Mb:4  
audit plan                                          审计计划 ="voJgvw  
audit planning                                    编制审计计划，制定审计计划，审计计划 ]/=RABi  
audit planning stage                                  审计计划阶段 oe*1jR_J`[  
audit procedure                                审计程序 #DUfEZ  
audit programme                               审计程序表，具体审计计划 s:3[#&PQpN  
audit report                                       审计报告 Njc@5*rJ&  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 c;VqEpsbl  
audit report with a qualified opinion                 有保留意见的审计报告
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audit report with an adverse opinion                否定意见的审计报告 )zr*Ecz  
audit report with dual dates                      双重日期审计报告 <L-F3Buu  
audit reporting stage                                 审计报告阶段 EK';\}  
audit responsibility                                   审计责任 $l]:2!R  
audit results                                      审计结果 GTdoUSUq  
audit risk                                          审计风险 r].n=455[  
audit sampling                                          审计抽样 -l= 4{^pK  
audit sampling techniques                         审计抽样方法，审计抽样技术 JQ03om--(  
audit strategies                                  审计策略 <w2h@ea  
audit summary                                         审计总结，审计小结 7iP+!e}$.  
audit team                                         审计小组 k
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audit test                                    审计测试 a{nR:zPE  
audit trail                                          审计轨迹 ?\V#^q-  
audit work                                        审计工作 tMxde+$y  
audit working paper                                 审计工作底稿 W8d-4')|  
audited financial statement                        审计会计报表，已审计财务报表 eY<<Hld  
Auditing Guidelines (the～)                      审计规范指南 S^rf^%  
auditing standards                             审计准则 pe?)AiTZ:  
audit-oriented working paper                          (审计)业务类工作底稿 Nz dN4+  
authorisation                                     授权 :ppaq  
authorisation of transaction                       交易的授权 BHY8G06  
availability                                         可获得性 I1<WHq  
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balance                                      余额；差额；平衡 <V&0 GAZ  
balance sheet                                    资产负债表 pa>C}jk}6  
bank                                                 银行 =1IK"BA2?  
bank account                                    银行账户，银行户头 z?o8h N\  
bank statement                                 银行对账单  m;@q('O  
barter transaction                              易货交易，以物换物交易 l 
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basis of audit                                    审计依据 %O\@rws  
basis of preparation                                (会计报表的)编制基础 'ITq\1z  
book of account                               账目，账簿 $
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borrowing                                         借款，贷款，借债 n28JWkK8  
branch                                              分支，分支机构，分店 Q~N,QMr)k&  
brought forward                                (账户余额等的)承上年，承上期，承上页 P 45Ir
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budget                                              预算 |:eTo<  
building                                      建筑物；大楼 e5'I W__  
business conditions                                  业务情况，经营情况 ,PlH
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business licence                               (企业等的)营业执照 =-U0r$sK+F  
business relation                                业务关系 (/]'e}  
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