[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 UA1]o5K  
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审计词汇英汉对照 #3AYz82w  
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ability to continue as a going concern               持续经营能力 $l0eI  
acceptability                                     可接受性，可接受程度 1oXz[V  
acceptable level of detection risk                     检查风险的可接受水平 KY;uO 8Te  
acceptance of engagement                       接受委托 5e~ j  
accepting the engagement for the first time              首次接受委托 }L{_xyi>#  
access to asset                                         对资产的接触 i
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according to                                     根据，依据，依照 :e5:\|5*5  
account balance                                账户余额 8ItCfbqa6  
account for                                       对……进行会计处理，核算；解释 FkB6*dm-  
accounting                                        会计，会计学 mgJ]@s}9  
accounting advisory serve                        会计咨询服务 _#y(w%  
accounting firm                                 会计师事务所 'b?#4rq}  
accounting information                      会计信息，会计资料 d&$.jk8 2  
accounting period                             会计期间 `[g#Mxw  
accounting policies                                   会计政策 oho AUT  
accounting professional bodies                 会计职业组织，会计职业团体 gdkLPZ<<  
accounting records                                   会计记录 P@o,4\;K  
accounting responsibility                           会计责任 Lqz}&A   
accounting service                             会计服务 8iII)+  
accounting standards                                会计准则 ~jg
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Accounting Standards for Business Enterprises       企业会计准则 C.Wms}XA  
accounting system                             会计系统 u(TgWp5WF  
accounting treatment                                会计处理 Wme1Uid  
accuracy                                    准确性，精确性 )- Wn'C'Z  
additional audit procedures                      追加审计程序 xIq"[?m  
addressee                                         收件人，收信人 Wfi:wCqZG  
Administration of State-owned Assets  (the～)     国有资产管理局 71}L#nQ  
administrative laws and regulations                 行政法规 \]~kyy  
adverse impact                                 不利影响，负面影响 3.GdKP.%  
adverse opinion                                反对意见 ` maN5)  
advisory group                                  咨询组，顾问组 CIxVR  
agency fee                                        代理费，代理费用 CguU+8]  
aggregate                                          总计，合计为…… wXIe5  
alternation of document and record                 变造文件和记录 P_^|KEz  
alternative audit procedures                      替代审计程序，备选审计程序 "`V"2zZlj  
amend                                              修改，修订 y~#R:&d"  
amortisation                                      摊销 H *z0xxa  
analytical capacity                             分析能力 hhh: rmEZl  
analytical procedures                               分析性程序 /o}0oo5B  
annual financial statements                        年度会计报表，年度财务报表 +Y>cBSO  
appendix                                          附录，附表 fjz2m   
applicable                                         适用的 sEgeS9a{  
applicable laws and regulations                 适用的法规 "\R@lUx.Y  
application systems                                  应用系统 *BP\6"X  
apply consistently                              一贯地执行，一贯地实施 \V!X& a  
appropriate                                       适当的，合适的； CoKj'jA  
征用，挪用 X<@y*?D9D  
appropriate authorization                          适当的授权 zei9,^ C  
appropriateness of audit evidence                    审计证据的适当性 iJynR [7  
approval                                    批准，核准 ^|:{,d#Y  
assertion                                    (会计报表上的)认定；确认 k:HSB</}  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 aLyhxmn ^)  
asset                                                 资产，财产 x:&L?eOT  
asset restructuring                             资产重组 F%ylR^H>  
assignment of duties                                 职责的划分 l5N\> q  
assistant                                     助理，助理人员 y>pq*i  
associated company                                 联属公司，联营公司 9DP75 ti  
association                                        联合，结合；协会，社团 [>aoDJ  
assumption                                       假设，假定 Q e2/4j4  
at a given date                                         在某一特定时日 Y&cjJ`rw  
attestation                                         鉴证，公证 #mz,HK0|aC  
attestation service                             鉴证服务  xhVq  
audit adjustment                                审计调整 zLIa! - C  
audit areas                                        审计领域 VdN+~+A:  
audit conclusion                                审计结论 cO"Xg<#y  
audit effectiveness                             审计效果 j} x O34  
audit efficiency                                  审计效率 ( _F  
audit engagement letter                      审计业务约定书 hvv>UC/  
audit evidence                                          审计证据 0z<]\a4  
audit fee                                    审计费 +ouy]b0`t  
audit files                                          审计档案 f'?6D+Yw~  
audit findings                                     审计中发现的事项 #I{Yf(2Z  
audit implementation stage                        审计实施阶段 ]mLTF',5  
audit mark                                        审计标识 eABdye  
audit materiality                                 审计重要性 0g*r!aa  
audit method                                     审计方法 %n`iA7j$W  
audit objective                                         审计目标，审计目的 ;0_J7  
audit of financial statements                      会计报表审计，财务报表审计 4Xb}I;rM  
audit opinion                                     审计意见 xYkgNXGs5  
audit period                                      被审计期间，被审计年度 `b'|FKc]  
audit plan                                          审计计划 d_?Zr`:  
audit planning                                    编制审计计划，制定审计计划，审计计划 1 0Tg> H  
audit planning stage                                  审计计划阶段 Xe^=(| M  
audit procedure                                审计程序 VA&OI;=ri  
audit programme                               审计程序表，具体审计计划 'I01F:`  
audit report                                       审计报告 JV6U0$g_S  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 *U^\Mwp  
audit report with a qualified opinion                 有保留意见的审计报告 `]
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audit report with an adverse opinion                否定意见的审计报告 lO[jf6gB  
audit report with dual dates                      双重日期审计报告 %dWFg<< |  
audit reporting stage                                 审计报告阶段 u P'w.nA&2  
audit responsibility                                   审计责任 >*Z{@1*h  
audit results                                      审计结果 QT&Ws+@ s{  
audit risk                                          审计风险 W/F
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audit sampling                                          审计抽样 lIc9,|FL  
audit sampling techniques                         审计抽样方法，审计抽样技术 nJ0eZBgB]  
audit strategies                                  审计策略 ';T5[l,  
audit summary                                         审计总结，审计小结 ~esEql=Q3'  
audit team                                         审计小组 <}'B-k9  
audit test                                    审计测试 {3p7`h
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audit trail                                          审计轨迹 D"XQ!1 B%  
audit work                                        审计工作 |>fS"u  
audit working paper                                 审计工作底稿 3ijI2Zy  
audited financial statement                        审计会计报表，已审计财务报表 $Aoqtz d\  
Auditing Guidelines (the～)                      审计规范指南 1
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auditing standards                             审计准则 [q{Txe  
audit-oriented working paper                          (审计)业务类工作底稿 ~ z&A  
authorisation                                     授权 R~c vml  
authorisation of transaction                       交易的授权 'pls]I]  
availability                                         可获得性 la{:RlW  
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balance                                      余额；差额；平衡 <|.! Px86  
balance sheet                                    资产负债表 xgw)`>p,W  
bank                                                 银行 lJ1xx}k{U  
bank account                                    银行账户，银行户头 c]v3dHE_h  
bank statement                                 银行对账单 
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barter transaction                              易货交易，以物换物交易 teNQUIe-  
basis of audit                                    审计依据 K[yJu 4  
basis of preparation                                (会计报表的)编制基础 7tO$'q*h  
book of account                               账目，账簿 ~W2&z]xD  
borrowing                                         借款，贷款，借债 E/-Kd!|"  
branch                                              分支，分支机构，分店 +dpj?  
brought forward                                (账户余额等的)承上年，承上期，承上页 IMw)X0z  
budget                                              预算 0a
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building                                      建筑物；大楼 mSw?iL  
business conditions                                  业务情况，经营情况 QgM_SY|Rj  
business licence                               (企业等的)营业执照 Wk#-LkI  
business relation                                业务关系 h_"/@6  
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