[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 Rn-G @}f  
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审计词汇英汉对照 wz#A1F  
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ability to continue as a going concern               持续经营能力 vZu~LW@1  
acceptability                                     可接受性，可接受程度 1{
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acceptable level of detection risk                     检查风险的可接受水平 @A{m5
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acceptance of engagement                       接受委托 b}@(m$W  
accepting the engagement for the first time              首次接受委托 +{$QAjW(/  
access to asset                                         对资产的接触 @*(4dt:V  
according to                                     根据，依据，依照 vc8?I."?  
account balance                                账户余额 ,3Hc CuT  
account for                                       对……进行会计处理，核算；解释 wzh]97b  
accounting                                        会计，会计学 R^%e1K
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accounting advisory serve                        会计咨询服务 (?3[3w~  
accounting firm                                 会计师事务所 FRZs[\I|iT  
accounting information                      会计信息，会计资料 :$g8Zm,y  
accounting period                             会计期间 S@xXq{j  
accounting policies                                   会计政策 26L~X[F  
accounting professional bodies                 会计职业组织，会计职业团体 )\ZzTS  
accounting records                                   会计记录 0y~<%`~  
accounting responsibility                           会计责任 zN{J
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accounting service                             会计服务 /YH`4e5g  
accounting standards                                会计准则 ^aF8w
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Accounting Standards for Business Enterprises       企业会计准则 <x0H@?f7  
accounting system                             会计系统 _<zfQZai  
accounting treatment                                会计处理 88lxHoPV  
accuracy                                    准确性，精确性 v+=k-;-  
additional audit procedures                      追加审计程序 R-rCh.  
addressee                                         收件人，收信人 }$kQs!#  
Administration of State-owned Assets  (the～)     国有资产管理局 ?D|\]0eN  
administrative laws and regulations                 行政法规 *hdC?m._  
adverse impact                                 不利影响，负面影响 iev>9j  
adverse opinion                                反对意见 <G~>~L.E  
advisory group                                  咨询组，顾问组 (qBvoLkF9N  
agency fee                                        代理费，代理费用 2(M6(xH>  
aggregate                                          总计，合计为…… 909md|9K3  
alternation of document and record                 变造文件和记录 p $ouh  
alternative audit procedures                      替代审计程序，备选审计程序 --fFpM3EvS  
amend                                              修改，修订 syPWs57pH  
amortisation                                      摊销 q; jiw#_  
analytical capacity                             分析能力 6CCbBA  
analytical procedures                               分析性程序 ~AZWds(,N  
annual financial statements                        年度会计报表，年度财务报表 *5VXyt2  
appendix                                          附录，附表 gSt`
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applicable                                         适用的 X!tf#tl  
applicable laws and regulations                 适用的法规 kKiA  
application systems                                  应用系统 P"3*lk+w  
apply consistently                              一贯地执行，一贯地实施 "D][e'  
appropriate                                       适当的，合适的； ycAKK?O*  
征用，挪用 WYrI|^[>  
appropriate authorization                          适当的授权 JkQ\)^5v  
appropriateness of audit evidence                    审计证据的适当性 ~1kXUWq3  
approval                                    批准，核准 e]Fp=*#  
assertion                                    (会计报表上的)认定；确认 Kw5Lhc1V  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 9GLb"6+PK  
asset                                                 资产，财产 <F=9*.@D  
asset restructuring                             资产重组 T=Z.TG|lIx  
assignment of duties                                 职责的划分 l2jF#<S@  
assistant                                     助理，助理人员 %Ym^{N  
associated company                                 联属公司，联营公司 ?rYT4vi  
association                                        联合，结合；协会，社团 )C%N]9FvY  
assumption                                       假设，假定 d3;qsUh$yv  
at a given date                                         在某一特定时日 H1EDMhn/  
attestation                                         鉴证，公证 CC^E_jT  
attestation service                             鉴证服务 ,*I@  
audit adjustment                                审计调整 3oy~=  
audit areas                                        审计领域 s{bdl[7  
audit conclusion                                审计结论 \ I`p|&vG  
audit effectiveness                             审计效果 ^:=f^N=^  
audit efficiency                                  审计效率 Li
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audit engagement letter                      审计业务约定书 MV >$BW  
audit evidence                                          审计证据 Gi2$B76<  
audit fee                                    审计费 mLk(y*  
audit files                                          审计档案 K(}AX+rIg  
audit findings                                     审计中发现的事项 .L6Zm U  
audit implementation stage                        审计实施阶段 bM,1f/^  
audit mark                                        审计标识 9W ^xlid6  
audit materiality                                 审计重要性 'x"08v$  
audit method                                     审计方法 I@#;nyAj"  
audit objective                                         审计目标，审计目的 LE6.nmvS  
audit of financial statements                      会计报表审计，财务报表审计 KhbY
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audit opinion                                     审计意见 }J:+{4Yn  
audit period                                      被审计期间，被审计年度 bi4f]^hQz  
audit plan                                          审计计划 a GZi9O7G}  
audit planning                                    编制审计计划，制定审计计划，审计计划 p>vU?eF  
audit planning stage                                  审计计划阶段 v *-0M  
audit procedure                                审计程序 _nh[(F<hz  
audit programme                               审计程序表，具体审计计划 W,^W^:m-x  
audit report                                       审计报告 a|7a_s4(  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 Kf tgOG f  
audit report with a qualified opinion                 有保留意见的审计报告 `Z"Q^  
audit report with an adverse opinion                否定意见的审计报告 ?p<.Fv8.  
audit report with dual dates                      双重日期审计报告 pCh2SQ(Q>  
audit reporting stage                                 审计报告阶段 X1{[}!  
audit responsibility                                   审计责任 b89a)k>^g  
audit results                                      审计结果 }Ew hj>w  
audit risk                                          审计风险 eB>s=}|  
audit sampling                                          审计抽样 2dp>Z",  
audit sampling techniques                         审计抽样方法，审计抽样技术 YKmsQ(q`N  
audit strategies                                  审计策略 7{@l%jx][  
audit summary                                         审计总结，审计小结 5irwz 4.4  
audit team                                         审计小组 fA/m1bYxg  
audit test                                    审计测试 lKWPTCU  
audit trail                                          审计轨迹 Y6i _!z[V[  
audit work                                        审计工作 Et
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audit working paper                                 审计工作底稿 GeszgtK{T  
audited financial statement                        审计会计报表，已审计财务报表 t\P<X^d%  
Auditing Guidelines (the～)                      审计规范指南 05yZad*  
auditing standards                             审计准则 @fv}G>t  
audit-oriented working paper                          (审计)业务类工作底稿 c~QS9)=E  
authorisation                                     授权 0:0NXVYs&  
authorisation of transaction                       交易的授权 goat<\a  
availability                                         可获得性 3>E%e!D%  
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balance                                      余额；差额；平衡 wNFz*|n  
balance sheet                                    资产负债表 xx{!3 F  
bank                                                 银行 J^R=dT!  
bank account                                    银行账户，银行户头 nOx4<Wk&  
bank statement                                 银行对账单 ~qe%Yq  
barter transaction                              易货交易，以物换物交易 F   
basis of audit                                    审计依据 jls-@Wl  
basis of preparation                                (会计报表的)编制基础 -7J|
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book of account                               账目，账簿 Y!iZW  
borrowing                                         借款，贷款，借债 `w I/0  
branch                                              分支，分支机构，分店 s,#>m*Rh  
brought forward                                (账户余额等的)承上年，承上期，承上页 kKC9{^%)  
budget                                              预算 kmzH'wktt  
building                                      建筑物；大楼 Bqma\1cgb  
business conditions                                  业务情况，经营情况 V%$/#sza  
business licence                               (企业等的)营业执照 ;XM{o:1Y[  
business relation                                业务关系 f& v9Q97=  
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