[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 c$1
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ability to continue as a going concern               持续经营能力 <zqIq9}r  
acceptability                                     可接受性，可接受程度 er_6PV  
acceptable level of detection risk                     检查风险的可接受水平 {qHQ_ _Bl  
acceptance of engagement                       接受委托 \Yj_U'2"i  
accepting the engagement for the first time              首次接受委托 #om Gj&  
access to asset                                         对资产的接触 Ia%cc L=  
according to                                     根据，依据，依照 Vb?wwx7=  
account balance                                账户余额 BW;@Gq@N  
account for                                       对……进行会计处理，核算；解释 }uMu8)Q  
accounting                                        会计，会计学 ED8
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accounting advisory serve                        会计咨询服务 aO$0[-A  
accounting firm                                 会计师事务所 )F hbN@3  
accounting information                      会计信息，会计资料 s
[7$%|~W  
accounting period                             会计期间 06HU6d,  
accounting policies                                   会计政策 z2V ->UK)  
accounting professional bodies                 会计职业组织，会计职业团体 cWnEp';.  
accounting records                                   会计记录 }'vQUGu8z  
accounting responsibility                           会计责任 GdC=>\]  
accounting service                             会计服务 F lVG,Z  
accounting standards                                会计准则 O)^F z:  
Accounting Standards for Business Enterprises       企业会计准则 8cfsl lI  
accounting system                             会计系统 S'RRe84C  
accounting treatment                                会计处理 .?#Q(eLj  
accuracy                                    准确性，精确性 B[mZQ&Gz`a  
additional audit procedures                      追加审计程序 <,O|fY%  
addressee                                         收件人，收信人 gGNo!'o  
Administration of State-owned Assets  (the～)     国有资产管理局 !]R>D{""  
administrative laws and regulations                 行政法规 '\QJ{/JV  
adverse impact                                 不利影响，负面影响 .
&5 3sJ0{  
adverse opinion                                反对意见 KYkS^v  
advisory group                                  咨询组，顾问组 F+G+XtOS  
agency fee                                        代理费，代理费用 ug}u>vQ>  
aggregate                                          总计，合计为…… Zah<e6L  
alternation of document and record                 变造文件和记录 %d:cC:`  
alternative audit procedures                      替代审计程序，备选审计程序 _l)3pm6  
amend                                              修改，修订 !|9@f$Jv  
amortisation                                      摊销 L7lpOy4k  
analytical capacity                             分析能力 !*DYdqQ/  
analytical procedures                               分析性程序 }`Wo(E}O  
annual financial statements                        年度会计报表，年度财务报表 QX?moW6UW  
appendix                                          附录，附表 D Q4O  
applicable                                         适用的 0{d)f1  
applicable laws and regulations                 适用的法规 YA+R!t:F{  
application systems                                  应用系统 }x6)}sz7  
apply consistently                              一贯地执行，一贯地实施 mb_6f:Qh3  
appropriate                                       适当的，合适的； "WY5Pzsi:  
征用，挪用 l^tRy_T:-  
appropriate authorization                          适当的授权 T g(\7Kq  
appropriateness of audit evidence                    审计证据的适当性 a
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approval                                    批准，核准 Md9y:)P@Y  
assertion                                    (会计报表上的)认定；确认 L8E4|F}  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 q+qF;7dN@  
asset                                                 资产，财产 k N*I_#  
asset restructuring                             资产重组 2I suBX\[  
assignment of duties                                 职责的划分 2ETv H~23  
assistant                                     助理，助理人员 bWp)' mx5u  
associated company                                 联属公司，联营公司 ',+Zqog92  
association                                        联合，结合；协会，社团 o=![+g  
assumption                                       假设，假定 asQ^33g z  
at a given date                                         在某一特定时日 AH#a+<;a  
attestation                                         鉴证，公证 |d\1xTBLp  
attestation service                             鉴证服务 A]%*ye"NT  
audit adjustment                                审计调整 nql{k/6  
audit areas                                        审计领域 6*1f -IbV  
audit conclusion                                审计结论 )~xH!%4F  
audit effectiveness                             审计效果 LGtw4'yr  
audit efficiency                                  审计效率 u>] )q7s  
audit engagement letter                      审计业务约定书 &D|+tu{  
audit evidence                                          审计证据 "J&WH~8+N  
audit fee                                    审计费 "Qc4v@~)  
audit files                                          审计档案 b5~p:f-&4B  
audit findings                                     审计中发现的事项 2.{zfr  
audit implementation stage                        审计实施阶段 ^!O!HMX0  
audit mark                                        审计标识 wKpD++k  
audit materiality                                 审计重要性 h8k\~/iJ  
audit method                                     审计方法 `S3)uV]I  
audit objective                                         审计目标，审计目的 i6FJG\d  
audit of financial statements                      会计报表审计，财务报表审计 ;xFB /,  
audit opinion                                     审计意见 x'G_z_<V  
audit period                                      被审计期间，被审计年度 Y#P!<Q>}  
audit plan                                          审计计划 D\-DsT.H  
audit planning                                    编制审计计划，制定审计计划，审计计划 71IM`eL=ED  
audit planning stage                                  审计计划阶段 Om;`"5  
audit procedure                                审计程序 h`vT[u~l  
audit programme                               审计程序表，具体审计计划 1JOoICjB  
audit report                                       审计报告 !u:;
Ew  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 klc$n07  
audit report with a qualified opinion                 有保留意见的审计报告 XE0b9q954  
audit report with an adverse opinion                否定意见的审计报告 k:mW ,s|a  
audit report with dual dates                      双重日期审计报告 '"hSX=  
audit reporting stage                                 审计报告阶段 Y~r)WV!G  
audit responsibility                                   审计责任 :Ez*<;pF'  
audit results                                      审计结果 p? w^|V  
audit risk                                          审计风险 .Y!dO@$:  
audit sampling                                          审计抽样 A&c
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audit sampling techniques                         审计抽样方法，审计抽样技术 iTT7<x  
audit strategies                                  审计策略 1(i%nX<U  
audit summary                                         审计总结，审计小结 8X? EB6=c  
audit team                                         审计小组 roi,?B_8  
audit test                                    审计测试 6#:V3 ;  
audit trail                                          审计轨迹 g^#,!e  
audit work                                        审计工作 s`y g?CR`,  
audit working paper                                 审计工作底稿 McbbEs=)  
audited financial statement                        审计会计报表，已审计财务报表 9B>P Qbs  
Auditing Guidelines (the～)                      审计规范指南 2J)  
auditing standards                             审计准则 hoiC J}us  
audit-oriented working paper                          (审计)业务类工作底稿 DHvZ:)aT}  
authorisation                                     授权 ?oV|.LM:W  
authorisation of transaction                       交易的授权 J{5p4bkb  
availability                                         可获得性 W%MS,zkAE  
B 7pyaHe  
balance                                      余额；差额；平衡 ZBQ@S  
balance sheet                                    资产负债表 b`GKGqbJ  
bank                                                 银行 VTX6_&Hc1g  
bank account                                    银行账户，银行户头 *
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bank statement                                 银行对账单 n-GoG(s..b  
barter transaction                              易货交易，以物换物交易 ExFz@6@  
basis of audit                                    审计依据 gTLBR  
basis of preparation                                (会计报表的)编制基础 B oiS  
book of account                               账目，账簿 !@arPN$  
borrowing                                         借款，贷款，借债 r0pwKRE~t  
branch                                              分支，分支机构，分店 L@?3E`4/v  
brought forward                                (账户余额等的)承上年，承上期，承上页 U{@2kg-  
budget                                              预算 Zx: h)I  
building                                      建筑物；大楼 SUvrOl   
business conditions                                  业务情况，经营情况 d\c)cgh%  
business licence                               (企业等的)营业执照 u3Zu ~C  
business relation                                业务关系 V8pZr+AJ  
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