[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 kNL\m[W8$  
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审计词汇英汉对照 -{+}@?  
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ability to continue as a going concern               持续经营能力 bu"!jHPB  
acceptability                                     可接受性，可接受程度 #o2[h
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acceptable level of detection risk                     检查风险的可接受水平 D,ln
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acceptance of engagement                       接受委托  Mc}^LDX  
accepting the engagement for the first time              首次接受委托 Tb-F]lg$  
access to asset                                         对资产的接触 {zFMmPid  
according to                                     根据，依据，依照 bYPKh  
account balance                                账户余额 'P}0FktP`  
account for                                       对……进行会计处理，核算；解释 m#F`] {  
accounting                                        会计，会计学 4Z,!zFS$`  
accounting advisory serve                        会计咨询服务 <Ok3FE.K  
accounting firm                                 会计师事务所 y)gKxRaCS  
accounting information                      会计信息，会计资料 b_):MQ1
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accounting period                             会计期间 gzg_>2Sj  
accounting policies                                   会计政策 F}qc0  
accounting professional bodies                 会计职业组织，会计职业团体 x$%!U[!3  
accounting records                                   会计记录 e~':(/%|5;  
accounting responsibility                           会计责任 <d_!mKw  
accounting service                             会计服务 +2j AC r  
accounting standards                                会计准则 ;({W#Wa  
Accounting Standards for Business Enterprises       企业会计准则 MqUH',\3  
accounting system                             会计系统 kSh( u  
accounting treatment                                会计处理 `~`k_7t.  
accuracy                                    准确性，精确性 AzxXB  
additional audit procedures                      追加审计程序 N
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addressee                                         收件人，收信人 = 9]~yt  
Administration of State-owned Assets  (the～)     国有资产管理局 J)C/u{o  
administrative laws and regulations                 行政法规 Tu7QCr5*  
adverse impact                                 不利影响，负面影响 - D$8  
adverse opinion                                反对意见 0K2`-mL  
advisory group                                  咨询组，顾问组 VAu&@a`  
agency fee                                        代理费，代理费用 3%ZOKb"D*  
aggregate                                          总计，合计为……
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alternation of document and record                 变造文件和记录 :08,JL{  
alternative audit procedures                      替代审计程序，备选审计程序 t`mV\)fa
 
amend                                              修改，修订 I 2|Bg,e  
amortisation                                      摊销 #N cK X  
analytical capacity                             分析能力 E\,
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analytical procedures                               分析性程序 ?1eK#Z.  
annual financial statements                        年度会计报表，年度财务报表 Ez=Olbk  
appendix                                          附录，附表 
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applicable                                         适用的 d<N:[Y\4 l  
applicable laws and regulations                 适用的法规  ][h}  
application systems                                  应用系统 5[u]E~Fl}  
apply consistently                              一贯地执行，一贯地实施 I(0~n,=j  
appropriate                                       适当的，合适的； w*JG
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征用，挪用 *=7U4W  
appropriate authorization                          适当的授权 /~f'}]W  
appropriateness of audit evidence                    审计证据的适当性 <3hRyG@vB  
approval                                    批准，核准 & 9 ?\b7  
assertion                                    (会计报表上的)认定；确认 cpJ|w3xB  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 A$:U'ZG_  
asset                                                 资产，财产 Np0u,t%vs  
asset restructuring                             资产重组 ]wG{!0pl  
assignment of duties                                 职责的划分 $H>W|9Kg,  
assistant                                     助理，助理人员 xX4N4vb  
associated company                                 联属公司，联营公司 l2P=R)@{  
association                                        联合，结合；协会，社团 fx>4  
assumption                                       假设，假定 .xWC{}7[  
at a given date                                         在某一特定时日 vOpKNp  
attestation                                         鉴证，公证 )/?$3h;  
attestation service                             鉴证服务 pD#rnp>WWt  
audit adjustment                                审计调整 q
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audit areas                                        审计领域 r? E)obE  
audit conclusion                                审计结论 "~ C,bk  
audit effectiveness                             审计效果 }d}Ke_Q0  
audit efficiency                                  审计效率 wx0j(:B]  
audit engagement letter                      审计业务约定书  O+Y6N  
audit evidence                                          审计证据 h{HHLR  
audit fee                                    审计费 <3C*Z"aQ>|  
audit files                                          审计档案 Ge-vWf-RbB  
audit findings                                     审计中发现的事项 *6DB0X_-}  
audit implementation stage                        审计实施阶段 8C9-_Ng`  
audit mark                                        审计标识 (jl D+Y_  
audit materiality                                 审计重要性  ByNn  
audit method                                     审计方法 DG:Z=LuJr  
audit objective                                         审计目标，审计目的 &AbNWtCV+G  
audit of financial statements                      会计报表审计，财务报表审计 -fHy-Oh  
audit opinion                                     审计意见 l3I:Q^x@  
audit period                                      被审计期间，被审计年度 =w 2**$  
audit plan                                          审计计划 #KexvP&*  
audit planning                                    编制审计计划，制定审计计划，审计计划 U/l&tmIVY  
audit planning stage                                  审计计划阶段 Q:k}Jl  
audit procedure                                审计程序 FZslv"F  
audit programme                               审计程序表，具体审计计划 ;P%1j|7  
audit report                                       审计报告 iV q'r4S  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 f5VLw`m}.8  
audit report with a qualified opinion                 有保留意见的审计报告 jQ^|3#L\  
audit report with an adverse opinion                否定意见的审计报告 ~;{;,8!)  
audit report with dual dates                      双重日期审计报告 ]R f[y  
audit reporting stage                                 审计报告阶段 GM f `A,>  
audit responsibility                                   审计责任 lBvR+9Qw  
audit results                                      审计结果 MJ [m  
audit risk                                          审计风险 "Nbq#w\  
audit sampling                                          审计抽样 fN^8{w/O  
audit sampling techniques                         审计抽样方法，审计抽样技术 )g#T9tx2D  
audit strategies                                  审计策略 WX|`1b  
audit summary                                         审计总结，审计小结 9c,'k#k  
audit team                                         审计小组 My[pr_xg  
audit test                                    审计测试 Ata:^q
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audit trail                                          审计轨迹 dV$gB<i S  
audit work                                        审计工作  EC!02S  
audit working paper                                 审计工作底稿 ?:I*8Fj  
audited financial statement                        审计会计报表，已审计财务报表 k],Q9  
Auditing Guidelines (the～)                      审计规范指南 SdxDa  
auditing standards                             审计准则 W^LY'ypT  
audit-oriented working paper                          (审计)业务类工作底稿 o5uph=Q{  
authorisation                                     授权 3/e.38m|  
authorisation of transaction                       交易的授权 r8rgY42  
availability                                         可获得性 Y}|X|!0x  
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balance                                      余额；差额；平衡 PB`Y g  
balance sheet                                    资产负债表 :L@?2),  
bank                                                 银行 q"sed]  
bank account                                    银行账户，银行户头 !_D0vI;  
bank statement                                 银行对账单 dkBIx$t  
barter transaction                              易货交易，以物换物交易 Tg)|or/%  
basis of audit                                    审计依据 ][h%UrV  
basis of preparation                                (会计报表的)编制基础 <?}-$  
book of account                               账目，账簿 <~'"<HwtK  
borrowing                                         借款，贷款，借债 `WFw3TI  
branch                                              分支，分支机构，分店 Tc &z:  
brought forward                                (账户余额等的)承上年，承上期，承上页 tla 5B_  
budget                                              预算 sF?TmBQ*  
building                                      建筑物；大楼 Z=Y& B>:[  
business conditions                                  业务情况，经营情况 JZ*/,|1}EC  
business licence                               (企业等的)营业执照 =llvuUd\n  
business relation                                业务关系 >xYpNtEs  
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