[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 z24-hC  
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审计词汇英汉对照 8
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ability to continue as a going concern               持续经营能力 vu*08<M~i|  
acceptability                                     可接受性，可接受程度 Uh7kB`2  
acceptable level of detection risk                     检查风险的可接受水平 b.t]p  
acceptance of engagement                       接受委托
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accepting the engagement for the first time              首次接受委托 E]e6a^J#  
access to asset                                         对资产的接触 v8WoV*  
according to                                     根据，依据，依照 LOOv8'%O8  
account balance                                账户余额 yX)2 hj:s  
account for                                       对……进行会计处理，核算；解释 t<`BaU  
accounting                                        会计，会计学 z?K+LTf8  
accounting advisory serve                        会计咨询服务 iK dC2m  
accounting firm                                 会计师事务所 %f>V\z_C  
accounting information                      会计信息，会计资料 N8!B2uPQ  
accounting period                             会计期间 0ogTQ`2Z:  
accounting policies                                   会计政策 SIg=_oa  
accounting professional bodies                 会计职业组织，会计职业团体 p2cKtk+  
accounting records                                   会计记录 MbJV)*Q  
accounting responsibility                           会计责任 muY4:F.C(  
accounting service                             会计服务 .]jKuTC\<  
accounting standards                                会计准则 |w:\fK[  
Accounting Standards for Business Enterprises       企业会计准则 7.]xcJmt>'  
accounting system                             会计系统 xo]|m\#k5E  
accounting treatment                                会计处理 fdPg{ 3x*k  
accuracy                                    准确性，精确性 38f9jF%7j  
additional audit procedures                      追加审计程序 \75%[;.  
addressee                                         收件人，收信人 ` bg{\ .q  
Administration of State-owned Assets  (the～)     国有资产管理局 he!e~5<@y  
administrative laws and regulations                 行政法规 .m4K ]^m  
adverse impact                                 不利影响，负面影响 e0aeiG$/0  
adverse opinion                                反对意见 qUVV374N  
advisory group                                  咨询组，顾问组 jaDZPX-yS  
agency fee                                        代理费，代理费用 N7[i443a  
aggregate                                          总计，合计为…… 9oN b= .  
alternation of document and record                 变造文件和记录 F02NnF  
alternative audit procedures                      替代审计程序，备选审计程序
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amend                                              修改，修订 d*!,McBn  
amortisation                                      摊销 N   L~}  
analytical capacity                             分析能力 ]ErAa"?  
analytical procedures                               分析性程序 C: H9C  
annual financial statements                        年度会计报表，年度财务报表 =>ignoeI  
appendix                                          附录，附表 *}LYMrP  
applicable                                         适用的 7$/ O{GBJ  
applicable laws and regulations                 适用的法规 F|Ou5WD  
application systems                                  应用系统 whD%Oz*f  
apply consistently                              一贯地执行，一贯地实施 "y62Wo6m)  
appropriate                                       适当的，合适的； xeZ,}YP)  
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appropriate authorization                          适当的授权 5z=;q!3  
appropriateness of audit evidence                    审计证据的适当性 5B"j\TwQ  
approval                                    批准，核准 b}axw+  
assertion                                    (会计报表上的)认定；确认 ;ML21OjgN  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 yfi.<G)S  
asset                                                 资产，财产 K /. ;N.9  
asset restructuring                             资产重组 s%I)+|  
assignment of duties                                 职责的划分 P1)9OE
 
assistant                                     助理，助理人员 <w8*Ly:L  
associated company                                 联属公司，联营公司 r"k\G\,%  
association                                        联合，结合；协会，社团 St'3e<  
assumption                                       假设，假定 ++5SofG@  
at a given date                                         在某一特定时日 F
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attestation                                         鉴证，公证 MdCEp1Z  
attestation service                             鉴证服务 bW[Y:}Hk~  
audit adjustment                                审计调整 <Ms,0YKx  
audit areas                                        审计领域 -2bu`oD `  
audit conclusion                                审计结论 / bfLox  
audit effectiveness                             审计效果 td%EbxJK]`  
audit efficiency                                  审计效率 eSJ5YeY)  
audit engagement letter                      审计业务约定书 5%uLs}{\q  
audit evidence                                          审计证据 ]B\ H  
audit fee                                    审计费 1dHN<xy  
audit files                                          审计档案 Bv@NE2  
audit findings                                     审计中发现的事项 3/oVl
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audit implementation stage                        审计实施阶段 OZDnU6  
audit mark                                        审计标识 ':6`M  
audit materiality                                 审计重要性 ?%#3p[  
audit method                                     审计方法 D&:,,Dp  
audit objective                                         审计目标，审计目的 ?/5WM%  
audit of financial statements                      会计报表审计，财务报表审计 9qIjs$g  
audit opinion                                     审计意见 |3QKxS0  
audit period                                      被审计期间，被审计年度 eG=Hyc  
audit plan                                          审计计划 K-Y;[+#g1o  
audit planning                                    编制审计计划，制定审计计划，审计计划 #] cO] I  
audit planning stage                                  审计计划阶段 ~~ ;J[Fp  
audit procedure                                审计程序 E&#cU}ErN  
audit programme                               审计程序表，具体审计计划 g>u{H:  
audit report                                       审计报告 7c5+8k3  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 Fzt{^%\`  
audit report with a qualified opinion                 有保留意见的审计报告 MB%yC]w8  
audit report with an adverse opinion                否定意见的审计报告 #px74EeI\  
audit report with dual dates                      双重日期审计报告 Am{Vtl)i  
audit reporting stage                                 审计报告阶段 'QeCJ5p]  
audit responsibility                                   审计责任 2mRm.e9?  
audit results                                      审计结果 criOJ-  
audit risk                                          审计风险 zU}Ru&T9  
audit sampling                                          审计抽样 h3[^uYe  
audit sampling techniques                         审计抽样方法，审计抽样技术 :Z3Tyj}4  
audit strategies                                  审计策略 ViKN| W>T  
audit summary                                         审计总结，审计小结 lhZXq!2p  
audit team                                         审计小组 $~W=)f9  
audit test                                    审计测试 xU6)~ae`JW  
audit trail                                          审计轨迹 Py_yIwQqg  
audit work                                        审计工作 nc4KeEl  
audit working paper                                 审计工作底稿 )O;6S$z 9Y  
audited financial statement                        审计会计报表，已审计财务报表 z.P<)[LUc  
Auditing Guidelines (the～)                      审计规范指南 bbddbRj;  
auditing standards                             审计准则 @Fvp~]jCb  
audit-oriented working paper                          (审计)业务类工作底稿 62)Qr  
authorisation                                     授权 !Z]#1"A8  
authorisation of transaction                       交易的授权 bvzNur_  
availability                                         可获得性 vgKZr  
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balance                                      余额；差额；平衡 ~>6d}7xs  
balance sheet                                    资产负债表 zZR_&z<  
bank                                                 银行 O*
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bank account                                    银行账户，银行户头 X\sOeb:]  
bank statement                                 银行对账单 !Pd@0n4  
barter transaction                              易货交易，以物换物交易 &6deds   
basis of audit                                    审计依据 v,, .2UR4  
basis of preparation                                (会计报表的)编制基础 {8p<iY- %  
book of account                               账目，账簿 ) 09>#!*  
borrowing                                         借款，贷款，借债 ?DJ/Yw>>3  
branch                                              分支，分支机构，分店 f"9aL= 3  
brought forward                                (账户余额等的)承上年，承上期，承上页 /;E{(%U)t  
budget                                              预算 gV~_m  
building                                      建筑物；大楼 Wz{,N07Q#{  
business conditions                                  业务情况，经营情况 X/Sp!W-H  
business licence                               (企业等的)营业执照 Mj!\EUn  
business relation                                业务关系 [A\DuJx  
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