[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 [?7QmZK  
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ability to continue as a going concern               持续经营能力 wX)'
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acceptability                                     可接受性，可接受程度 W'@G5e  
acceptable level of detection risk                     检查风险的可接受水平 _Kaqx"D  
acceptance of engagement                       接受委托 5lHt~hB\  
accepting the engagement for the first time              首次接受委托 ! N2uJ?t  
access to asset                                         对资产的接触 aB~k8]q.  
according to                                     根据，依据，依照 ,YM=?No  
account balance                                账户余额 9U<WR*H  
account for                                       对……进行会计处理，核算；解释 >mA]2gV<a  
accounting                                        会计，会计学 BEb?jRMjLg  
accounting advisory serve                        会计咨询服务 iSf%N>y'K  
accounting firm                                 会计师事务所 !b!An; ',  
accounting information                      会计信息，会计资料 16Ka>=G  
accounting period                             会计期间 UeCi{W  
accounting policies                                   会计政策 HqV55o5f'  
accounting professional bodies                 会计职业组织，会计职业团体 'vVt^h2  
accounting records                                   会计记录 )XonFI  
accounting responsibility                           会计责任 !
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accounting service                             会计服务 [7.Num_L  
accounting standards                                会计准则 ]g$ky.;  
Accounting Standards for Business Enterprises       企业会计准则 I52nQCXi  
accounting system                             会计系统 Zex~ $r  
accounting treatment                                会计处理 P n^:cr|  
accuracy                                    准确性，精确性 6,LE_ -G5  
additional audit procedures                      追加审计程序 YvG$2F|_)  
addressee                                         收件人，收信人 90+Vw`Gz=  
Administration of State-owned Assets  (the～)     国有资产管理局 <fBJ@>  
administrative laws and regulations                 行政法规 >)Qq^?U  
adverse impact                                 不利影响，负面影响 z@IG"D  
adverse opinion                                反对意见 KF
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advisory group                                  咨询组，顾问组 g~21|Sa$[  
agency fee                                        代理费，代理费用 )( 3)^/Xz  
aggregate                                          总计，合计为…… )2"g)9!  
alternation of document and record                 变造文件和记录 Z*3RI5)dx  
alternative audit procedures                      替代审计程序，备选审计程序 J ##a;6@  
amend                                              修改，修订 `_LQs9J0J  
amortisation                                      摊销 Bkq4V$D_  
analytical capacity                             分析能力 lW-G]V  
analytical procedures                               分析性程序 n+=7u[AZi  
annual financial statements                        年度会计报表，年度财务报表 JQ}4{k  
appendix                                          附录，附表 -T+YMAFU_  
applicable                                         适用的 .sit5
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applicable laws and regulations                 适用的法规 -{*3<2rFK  
application systems                                  应用系统 *fi`DiO  
apply consistently                              一贯地执行，一贯地实施 (&*Bl\YoX  
appropriate                                       适当的，合适的； .mrv"k\<  
征用，挪用 a {7*um  
appropriate authorization                          适当的授权 g
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appropriateness of audit evidence                    审计证据的适当性 .&]3wB~  
approval                                    批准，核准 kygj" @EX  
assertion                                    (会计报表上的)认定；确认 mgjcA5z  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 aO |@w"p8  
asset                                                 资产，财产 j#c@
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asset restructuring                             资产重组 ;LC|1_ '  
assignment of duties                                 职责的划分 ]Y$Wv9S6  
assistant                                     助理，助理人员 'Sd+CXS  
associated company                                 联属公司，联营公司 0?FJ~pu  
association                                        联合，结合；协会，社团 bp8sZK"z  
assumption                                       假设，假定 .3+8Ip#z  
at a given date                                         在某一特定时日 o}waJN`yI  
attestation                                         鉴证，公证 0*P-/)o x  
attestation service                             鉴证服务 (@T{
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audit adjustment                                审计调整 sDgo G  
audit areas                                        审计领域 ,e
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audit conclusion                                审计结论 ,%/F,O+#  
audit effectiveness                             审计效果 2PPb  
audit efficiency                                  审计效率 F _@` <d!  
audit engagement letter                      审计业务约定书 K ..Pn17t  
audit evidence                                          审计证据 VZamR}x  
audit fee                                    审计费 ffB<qf)?G  
audit files                                          审计档案 4Z{R36 {  
audit findings                                     审计中发现的事项 wk'(g_DP  
audit implementation stage                        审计实施阶段 Vx[Q=raS  
audit mark                                        审计标识 M4?>x[Pw  
audit materiality                                 审计重要性 WB (?6"  
audit method                                     审计方法 #
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audit objective                                         审计目标，审计目的 B[&l<*O-y  
audit of financial statements                      会计报表审计，财务报表审计 `mZ1!I-T  
audit opinion                                     审计意见 RigS1A\2l  
audit period                                      被审计期间，被审计年度 JeVbFZ8  
audit plan                                          审计计划 7]5+%[Dg!  
audit planning                                    编制审计计划，制定审计计划，审计计划 OPq6)(Q  
audit planning stage                                  审计计划阶段 &j'k9C 2p  
audit procedure                                审计程序 IO?a.L:6U  
audit programme                               审计程序表，具体审计计划 |d42?7}  
audit report                                       审计报告 CucW84H`J  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 b<r*EY  
audit report with a qualified opinion                 有保留意见的审计报告 M?gZKdj  
audit report with an adverse opinion                否定意见的审计报告 9*"K+t:  
audit report with dual dates                      双重日期审计报告 ~h+B&F+5  
audit reporting stage                                 审计报告阶段 H`3w=T+I  
audit responsibility                                   审计责任 TgRG6?#^l  
audit results                                      审计结果 HF&dHD2f  
audit risk                                          审计风险 l)KN5V  
audit sampling                                          审计抽样 GXv2B%i8  
audit sampling techniques                         审计抽样方法，审计抽样技术 X2~KNw  
audit strategies                                  审计策略 ex|)3|J  
audit summary                                         审计总结，审计小结 JqN$B\J,  
audit team                                         审计小组 CpgaQG^  
audit test                                    审计测试 ^^
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audit trail                                          审计轨迹 RHu,t5,  
audit work                                        审计工作 8z&/{:Z@pH  
audit working paper                                 审计工作底稿 KJ-Q$ M  
audited financial statement                        审计会计报表，已审计财务报表 oqK
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Auditing Guidelines (the～)                      审计规范指南 f .h$jyp(  
auditing standards                             审计准则 >Zf*u;/dW$  
audit-oriented working paper                          (审计)业务类工作底稿 03 v\v9<T  
authorisation                                     授权 @6U&7
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authorisation of transaction                       交易的授权 -%VFC^'5  
availability                                         可获得性 ~Ty6
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balance                                      余额；差额；平衡 -42 U  
balance sheet                                    资产负债表 i-k(/
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bank                                                 银行 <dk9n}y<,  
bank account                                    银行账户，银行户头 T(qHi?Y  
bank statement                                 银行对账单 #TP Y %  
barter transaction                              易货交易，以物换物交易 zlh \P`  
basis of audit                                    审计依据 FQJFq6l  
basis of preparation                                (会计报表的)编制基础 6|Rj YX  
book of account                               账目，账簿 !wrAD"l*@  
borrowing                                         借款，贷款，借债 Y k"yup@3  
branch                                              分支，分支机构，分店 7w0=i Z>K  
brought forward                                (账户余额等的)承上年，承上期，承上页 D{t0OvQag  
budget                                              预算 sg]g;U  
building                                      建筑物；大楼 "bjbJC&T  
business conditions                                  业务情况，经营情况 i)ibDrX!I  
business licence                               (企业等的)营业执照 M?$tHA~OX  
business relation                                业务关系 Dt]FmU  
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