[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 W`L!N&fB  
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审计词汇英汉对照 <B[G |FY,  
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ability to continue as a going concern               持续经营能力 ^^}Hs-{T  
acceptability                                     可接受性，可接受程度 b{&FuvQg2  
acceptable level of detection risk                     检查风险的可接受水平 }5bM1h#z  
acceptance of engagement                       接受委托 V#^yX%  
accepting the engagement for the first time              首次接受委托 FpVV4D  
access to asset                                         对资产的接触
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according to                                     根据，依据，依照 E%3TP_B3  
account balance                                账户余额 oH-8r:{  
account for                                       对……进行会计处理，核算；解释 $[(d X!]F  
accounting                                        会计，会计学 (:sZ b?*  
accounting advisory serve                        会计咨询服务 8^ #mvHah  
accounting firm                                 会计师事务所 J@#?@0]F  
accounting information                      会计信息，会计资料 x"\
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accounting period                             会计期间 5H !y46z  
accounting policies                                   会计政策 tXq)nfGe{  
accounting professional bodies                 会计职业组织，会计职业团体 F ?=9eISLJ  
accounting records                                   会计记录 &jf7k <^  
accounting responsibility                           会计责任 /A07s[L  
accounting service                             会计服务 M-MKk:o  
accounting standards                                会计准则 Qv{,wytyO  
Accounting Standards for Business Enterprises       企业会计准则 "H+,E_&(  
accounting system                             会计系统 PT]GJ<K/  
accounting treatment                                会计处理 Lj 8<'"U#  
accuracy                                    准确性，精确性 h;M3yTM-  
additional audit procedures                      追加审计程序 OJ3UE(,I=  
addressee                                         收件人，收信人 Ly #_?\bn  
Administration of State-owned Assets  (the～)     国有资产管理局 jP =Hf=:$  
administrative laws and regulations                 行政法规 E*CcV;  
adverse impact                                 不利影响，负面影响 /QxlGfNZ  
adverse opinion                                反对意见 I%;
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advisory group                                  咨询组，顾问组 ,8VU&?`<}  
agency fee                                        代理费，代理费用 VmvQvQ/9R  
aggregate                                          总计，合计为…… $3;Upgv  
alternation of document and record                 变造文件和记录 $a#H,Xv#  
alternative audit procedures                      替代审计程序，备选审计程序 8r:M*25  
amend                                              修改，修订 };katqzEg  
amortisation                                      摊销 ;YH[G;aJ  
analytical capacity                             分析能力 =8JB8ZFP  
analytical procedures                               分析性程序 ' Q7Y-V  
annual financial statements                        年度会计报表，年度财务报表 UA-7nb  
appendix                                          附录，附表 $c9k*3{<+A  
applicable                                         适用的 HW[L[&/  
applicable laws and regulations                 适用的法规 erFv(eaDK  
application systems                                  应用系统 o0I9M?lP  
apply consistently                              一贯地执行，一贯地实施 q``wt  
appropriate                                       适当的，合适的； X6@wkrf-  
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appropriate authorization                          适当的授权 bB6[Xj{  
appropriateness of audit evidence                    审计证据的适当性 2qU&l|>  
approval                                    批准，核准 ;Yts\4BSM  
assertion                                    (会计报表上的)认定；确认 ,YLF+^w-  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 kgW @RD|  
asset                                                 资产，财产 q,l)I+  
asset restructuring                             资产重组 X.#oEmA,P  
assignment of duties                                 职责的划分 &m'kI  
assistant                                     助理，助理人员 |g&ymFc  
associated company                                 联属公司，联营公司 q]c5MlJXF  
association                                        联合，结合；协会，社团 9F##F-
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assumption                                       假设，假定 ]r/^9XaqtA  
at a given date                                         在某一特定时日 
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attestation                                         鉴证，公证 1mgLX_U9  
attestation service                             鉴证服务 =1hr2R(V  
audit adjustment                                审计调整 PuCc2'#  
audit areas                                        审计领域 4na
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audit conclusion                                审计结论 WlVl[/qt  
audit effectiveness                             审计效果 }iiHr|l3  
audit efficiency                                  审计效率 k*Nr!Z!}  
audit engagement letter                      审计业务约定书 8OFj0S1r`  
audit evidence                                          审计证据 3S
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audit fee                                    审计费 f~h~5  
audit files                                          审计档案 7+,vTsCd  
audit findings                                     审计中发现的事项 gK1g]Tc@G  
audit implementation stage                        审计实施阶段 l54 m22pfv  
audit mark                                        审计标识 -j`LhS
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audit materiality                                 审计重要性 c$H+g,7xQ-  
audit method                                     审计方法 /yPXMJ6W~R  
audit objective                                         审计目标，审计目的 FfFak@H  
audit of financial statements                      会计报表审计，财务报表审计 /iQ(3
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audit opinion                                     审计意见 ^twivNB  
audit period                                      被审计期间，被审计年度 3YL l;TP_  
audit plan                                          审计计划 ${r[!0|  
audit planning                                    编制审计计划，制定审计计划，审计计划 7&%^>PU7  
audit planning stage                                  审计计划阶段 ~)X[(T{  
audit procedure                                审计程序 _eQ-`?  
audit programme                               审计程序表，具体审计计划 K~6e5D7.  
audit report                                       审计报告 )N!>=  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 fg*@<'  
audit report with a qualified opinion                 有保留意见的审计报告 |%7cdMC  
audit report with an adverse opinion                否定意见的审计报告 '\7G@g?UZ  
audit report with dual dates                      双重日期审计报告 N$I03m  
audit reporting stage                                 审计报告阶段 ;sOsT?)7$  
audit responsibility                                   审计责任 zr_yO`{  
audit results                                      审计结果 d F@)M  
audit risk                                          审计风险 >s EjR!  
audit sampling                                          审计抽样 J7$_VP  
audit sampling techniques                         审计抽样方法，审计抽样技术 X9=N%GY[  
audit strategies                                  审计策略 #bnb': f  
audit summary                                         审计总结，审计小结 <PD?f/4 /  
audit team                                         审计小组 6[ga$nF?  
audit test                                    审计测试 vZAv_8S)  
audit trail                                          审计轨迹 6ghx3_%w  
audit work                                        审计工作 5f7zk  
audit working paper                                 审计工作底稿 z~oDWANP  
audited financial statement                        审计会计报表，已审计财务报表 FQsUm?ac:  
Auditing Guidelines (the～)                      审计规范指南 CXaWgxlK:a  
auditing standards                             审计准则 X`r*ob  
audit-oriented working paper                          (审计)业务类工作底稿 G=/k>@Di  
authorisation                                     授权 7}o/:  
authorisation of transaction                       交易的授权 X&\d)/Y  
availability                                         可获得性 d IB }_L  
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balance                                      余额；差额；平衡 !u|Tu4G ^  
balance sheet                                    资产负债表 [0; buVU.  
bank                                                 银行 RYR-K^;R  
bank account                                    银行账户，银行户头 Ud%s^A
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bank statement                                 银行对账单 %5'6Tj  
barter transaction                              易货交易，以物换物交易 oOU
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basis of audit                                    审计依据 J ++v@4Z  
basis of preparation                                (会计报表的)编制基础 '0aG N<c  
book of account                               账目，账簿 |`O5Xs1{B  
borrowing                                         借款，贷款，借债 .IrNa>J
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branch                                              分支，分支机构，分店 H=c`&N7E  
brought forward                                (账户余额等的)承上年，承上期，承上页 hwnJE958L  
budget                                              预算 |`rJJFA  
building                                      建筑物；大楼 7L(eh7  
business conditions                                  业务情况，经营情况 p.JXSn  
business licence                               (企业等的)营业执照 Sb &lhgW]c  
business relation                                业务关系 k[|~NLB8  
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