[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 6qvp*35Cx  
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审计词汇英汉对照 XkKC!  
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ability to continue as a going concern               持续经营能力 k5d\w@G"~  
acceptability                                     可接受性，可接受程度 {.e=qQ%P5)  
acceptable level of detection risk                     检查风险的可接受水平 uv{P,]lK  
acceptance of engagement                       接受委托 f,i5iSYf  
accepting the engagement for the first time              首次接受委托 mZk0@C&:6  
access to asset                                         对资产的接触 =wu*D5  
according to                                     根据，依据，依照 rPzQ8<  
account balance                                账户余额 ~89P[
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account for                                       对……进行会计处理，核算；解释 c/W=$
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accounting                                        会计，会计学 hm$X]H`uMX  
accounting advisory serve                        会计咨询服务 [BbutGvj  
accounting firm                                 会计师事务所 Vsq8H}K  
accounting information                      会计信息，会计资料 P3tx|:gV  
accounting period                             会计期间 t-%Q`V=[  
accounting policies                                   会计政策 /Wk9-uH  
accounting professional bodies                 会计职业组织，会计职业团体 "L"150Ih  
accounting records                                   会计记录 8U2dcx:G3  
accounting responsibility                           会计责任 .~lKBkS`!  
accounting service                             会计服务 m8]?hJY3l  
accounting standards                                会计准则 DsDzkwJE  
Accounting Standards for Business Enterprises       企业会计准则 92W&x'  
accounting system                             会计系统 y9Y1PH7G  
accounting treatment                                会计处理 [^H"FA[  
accuracy                                    准确性，精确性 %n0;[sD0A  
additional audit procedures                      追加审计程序 J a,d3K  
addressee                                         收件人，收信人 }7<5hn E  
Administration of State-owned Assets  (the～)     国有资产管理局 8Ad606  
administrative laws and regulations                 行政法规 8am`6;O:!  
adverse impact                                 不利影响，负面影响 @* 1U{`  
adverse opinion                                反对意见 6Q|k7*,B  
advisory group                                  咨询组，顾问组 {kI#A?M  
agency fee                                        代理费，代理费用 {WN(&eax  
aggregate                                          总计，合计为…… @pV5}N[]  
alternation of document and record                 变造文件和记录 K2_Q
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alternative audit procedures                      替代审计程序，备选审计程序 &Jc_Fc(M  
amend                                              修改，修订 I lR\  #  
amortisation                                      摊销 ;_kzcK!l
 
analytical capacity                             分析能力 Die-@z|Y  
analytical procedures                               分析性程序 PrF}a<:n:  
annual financial statements                        年度会计报表，年度财务报表 6bc337b  
appendix                                          附录，附表 _S0+;9fhY  
applicable                                         适用的 x90*yaw>h  
applicable laws and regulations                 适用的法规 igf)Hb;5  
application systems                                  应用系统 mbl]>JsQD  
apply consistently                              一贯地执行，一贯地实施 F#|O@.tDG  
appropriate                                       适当的，合适的； Lju7,/UD  
征用，挪用 Cz#Z<:  
appropriate authorization                          适当的授权 $L4/I!Yf  
appropriateness of audit evidence                    审计证据的适当性 _Yb_D/  
approval                                    批准，核准 Q }
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assertion                                    (会计报表上的)认定；确认 ]T! }XXK  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 eS/B24;*  
asset                                                 资产，财产 BI[JATZG  
asset restructuring                             资产重组 H uw\&E  
assignment of duties                                 职责的划分 $V>98M>j  
assistant                                     助理，助理人员 59uwB('|lH  
associated company                                 联属公司，联营公司
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association                                        联合，结合；协会，社团 D:\g,\Z  
assumption                                       假设，假定 SM0M%  
at a given date                                         在某一特定时日 \h
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attestation                                         鉴证，公证 Is
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attestation service                             鉴证服务 Fh7'[>onw  
audit adjustment                                审计调整 f},oj4P\  
audit areas                                        审计领域 0X2@CPIFf  
audit conclusion                                审计结论 =tTqN+4  
audit effectiveness                             审计效果 IHfzZHy  
audit efficiency                                  审计效率 ~`;rNnOT3  
audit engagement letter                      审计业务约定书 EUYCcL'G  
audit evidence                                          审计证据 %b.UPS@I  
audit fee                                    审计费 !M<{E*  
audit files                                          审计档案 l7(!`NPbC  
audit findings                                     审计中发现的事项 wu<])&F  
audit implementation stage                        审计实施阶段 Z!xVgM{  
audit mark                                        审计标识 .ujT!{>v/  
audit materiality                                 审计重要性 Q "r_!f  
audit method                                     审计方法 ?{"mP 'dD  
audit objective                                         审计目标，审计目的 Nb2Qp K  
audit of financial statements                      会计报表审计，财务报表审计 zboF 1v`  
audit opinion                                     审计意见 5y2? f  
audit period                                      被审计期间，被审计年度 h~U02"$  
audit plan                                          审计计划 ek aFN \  
audit planning                                    编制审计计划，制定审计计划，审计计划 Vpfp}pL  
audit planning stage                                  审计计划阶段 C) QKPT  
audit procedure                                审计程序 ,''cNV  
audit programme                               审计程序表，具体审计计划 9ILIEm:  
audit report                                       审计报告 5pNY)>]t=  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 XALI<ZY  
audit report with a qualified opinion                 有保留意见的审计报告 s}&bJ"!Z  
audit report with an adverse opinion                否定意见的审计报告 $v.C0 x  
audit report with dual dates                      双重日期审计报告 ? ]sM8Bd}  
audit reporting stage                                 审计报告阶段 >>[/UFC)n  
audit responsibility                                   审计责任  c9''  
audit results                                      审计结果 R`Aj|C z  
audit risk                                          审计风险 sGDV]~E  
audit sampling                                          审计抽样 hli|B+:m"  
audit sampling techniques                         审计抽样方法，审计抽样技术 |4)  
audit strategies                                  审计策略 ){s*n=KIO  
audit summary                                         审计总结，审计小结 M x5`yT7  
audit team                                         审计小组 OkAK  
audit test                                    审计测试 2s*#u<I  
audit trail                                          审计轨迹 u/
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audit work                                        审计工作 Sydh2d  
audit working paper                                 审计工作底稿 &Wp8u#4L  
audited financial statement                        审计会计报表，已审计财务报表 wyx(FinIH  
Auditing Guidelines (the～)                      审计规范指南 IJOvnZ("A  
auditing standards                             审计准则 n6WY&1ZE~  
audit-oriented working paper                          (审计)业务类工作底稿 wo2@ hav  
authorisation                                     授权 r#PMy$7L  
authorisation of transaction                       交易的授权 m4K* <  
availability                                         可获得性 K)7zKEp`cj  
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balance                                      余额；差额；平衡 4:3rc
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balance sheet                                    资产负债表 F+UG'4%  
bank                                                 银行 C<^YVeG  
bank account                                    银行账户，银行户头  GJi~y  
bank statement                                 银行对账单 ?)Nj c&G  
barter transaction                              易货交易，以物换物交易 Rx07trfN  
basis of audit                                    审计依据 JuRH>`  
basis of preparation                                (会计报表的)编制基础 JE5  
book of account                               账目，账簿 + Y.1)i}  
borrowing                                         借款，贷款，借债 CF!Sa6  
branch                                              分支，分支机构，分店 lA!"z~03*  
brought forward                                (账户余额等的)承上年，承上期，承上页 RT/o$$  
budget                                              预算 :6J +%(f  
building                                      建筑物；大楼 vgIpj3u  
business conditions                                  业务情况，经营情况 `Ycf]2.,$
 
business licence                               (企业等的)营业执照 3FSqd<t;D  
business relation                                业务关系 lv0nEj8F  
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