[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 ;KjMZ(Iil1  
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审计词汇英汉对照 3bI|X! j  
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ability to continue as a going concern               持续经营能力 bM3'm$34  
acceptability                                     可接受性，可接受程度 t;a}p_>  
acceptable level of detection risk                     检查风险的可接受水平 dU04/]modD  
acceptance of engagement                       接受委托 =B{$U~}  
accepting the engagement for the first time              首次接受委托 G
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access to asset                                         对资产的接触 |sZ9/G7  
according to                                     根据，依据，依照 D<L{Z[  
account balance                                账户余额 ^&w'`-ra  
account for                                       对……进行会计处理，核算；解释 GPhwq n{  
accounting                                        会计，会计学 cF<DUr)Ve  
accounting advisory serve                        会计咨询服务 Hd@T8 D*A  
accounting firm                                 会计师事务所 +P6  
accounting information                      会计信息，会计资料 1.OXkgh  
accounting period                             会计期间  D]>
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accounting policies                                   会计政策 1MzB?[gx  
accounting professional bodies                 会计职业组织，会计职业团体 6`$z*C2{  
accounting records                                   会计记录 M+&eh*:z:  
accounting responsibility                           会计责任 apWrcaj  
accounting service                             会计服务 '`A67bdq)  
accounting standards                                会计准则 8w@jUGsc  
Accounting Standards for Business Enterprises       企业会计准则 B(vz$QE,$r  
accounting system                             会计系统 ~|d?o5W  
accounting treatment                                会计处理 x:wq"X  
accuracy                                    准确性，精确性 PL B=%[  
additional audit procedures                      追加审计程序 9lwo/(
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addressee                                         收件人，收信人 $/(/v?3][e  
Administration of State-owned Assets  (the～)     国有资产管理局 _f2iz4  
administrative laws and regulations                 行政法规 b:
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adverse impact                                 不利影响，负面影响 BOcEL%+  
adverse opinion                                反对意见 ).#D:eO[~  
advisory group                                  咨询组，顾问组 T=KrT7  
agency fee                                        代理费，代理费用 `];[T=  
aggregate                                          总计，合计为…… ha'm`LiX  
alternation of document and record                 变造文件和记录 )t 7HioQ  
alternative audit procedures                      替代审计程序，备选审计程序 2OOj8JS  
amend                                              修改，修订 {}gk4xr  
amortisation                                      摊销 Dg4^ C  
analytical capacity                             分析能力 Gqu0M`+7  
analytical procedures                               分析性程序 C4d1*IQk  
annual financial statements                        年度会计报表，年度财务报表 L1w4WFWO  
appendix                                          附录，附表 -Y,Ibq  
applicable                                         适用的 w9?wy#YI  
applicable laws and regulations                 适用的法规 2F)OyE  
application systems                                  应用系统 ^Q+5M"/8  
apply consistently                              一贯地执行，一贯地实施 B'~i Z65  
appropriate                                       适当的，合适的； ^\t">NJ^  
征用，挪用 WQ
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appropriate authorization                          适当的授权 *m Tc4&*  
appropriateness of audit evidence                    审计证据的适当性 KD<`-b)7<  
approval                                    批准，核准 ^rb7`s#G  
assertion                                    (会计报表上的)认定；确认 d~s-;T  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 uPD_s [  
asset                                                 资产，财产 jS)-COk  
asset restructuring                             资产重组 [9Hm][|Ph  
assignment of duties                                 职责的划分 :EAfD(D{)  
assistant                                     助理，助理人员 XSIO0ep  
associated company                                 联属公司，联营公司 Wl"fh_  
association                                        联合，结合；协会，社团 "@bk$o=  
assumption                                       假设，假定 H zK=UcD  
at a given date                                         在某一特定时日 ^HKaNk<  
attestation                                         鉴证，公证 JugQ +0  
attestation service                             鉴证服务 b8Ad*f\  
audit adjustment                                审计调整 T>?1+mruM  
audit areas                                        审计领域 Xq$0% WjG  
audit conclusion                                审计结论 jh!IOtf  
audit effectiveness                             审计效果 N^j''siB  
audit efficiency                                  审计效率 vx,6::%]  
audit engagement letter                      审计业务约定书 R5~m"bE  
audit evidence                                          审计证据 _e^V\O>  
audit fee                                    审计费 nsn,8a38  
audit files                                          审计档案 {i?K~| h  
audit findings                                     审计中发现的事项 jDR\#cGrZ  
audit implementation stage                        审计实施阶段 4ov~y1Da)  
audit mark                                        审计标识 3Sb%
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audit materiality                                 审计重要性 G4] ``  
audit method                                     审计方法 6!V* :.(  
audit objective                                         审计目标，审计目的 zXO.NSC[  
audit of financial statements                      会计报表审计，财务报表审计 7}?z=LHb3  
audit opinion                                     审计意见 1%{(?uz9  
audit period                                      被审计期间，被审计年度 2^j9m}`  
audit plan                                          审计计划 @uWD>(D  
audit planning                                    编制审计计划，制定审计计划，审计计划 }6(:OB?  
audit planning stage                                  审计计划阶段 ozr+6z  
audit procedure                                审计程序 D{}\7qe  
audit programme                               审计程序表，具体审计计划 {=Y&q~:8v  
audit report                                       审计报告 <i?-x&Q?=  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 nP /$uj  
audit report with a qualified opinion                 有保留意见的审计报告 4df1)<}U-  
audit report with an adverse opinion                否定意见的审计报告 [C#pMLp,~  
audit report with dual dates                      双重日期审计报告 |8rJqtf +&  
audit reporting stage                                 审计报告阶段 2^+"GCo  
audit responsibility                                   审计责任 79fg%cSb  
audit results                                      审计结果 n[7zK'%Dxg  
audit risk                                          审计风险 *GMRu,u2  
audit sampling                                          审计抽样 b s*Z{R  
audit sampling techniques                         审计抽样方法，审计抽样技术 qdZYaS ~  
audit strategies                                  审计策略 EZFWxR/  
audit summary                                         审计总结，审计小结 hWJc A.A  
audit team                                         审计小组 n(MEG'9}  
audit test                                    审计测试 Melc-[  
audit trail                                          审计轨迹 l{yPO@ut`F  
audit work                                        审计工作 U3QnWPt}>  
audit working paper                                 审计工作底稿 F!<x;h(  
audited financial statement                        审计会计报表，已审计财务报表 |0 V
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Auditing Guidelines (the～)                      审计规范指南 M?`06jQD.  
auditing standards                             审计准则 #v<+G=r*O  
audit-oriented working paper                          (审计)业务类工作底稿 f#+ h_1#  
authorisation                                     授权 .YlM'E*X  
authorisation of transaction                       交易的授权 ^6n]@ 4P  
availability                                         可获得性 Sy55w={  
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balance                                      余额；差额；平衡 'r0gqtB  
balance sheet                                    资产负债表 W_EN4p~J  
bank                                                 银行 CSs6Vm!=  
bank account                                    银行账户，银行户头  q\"$~*  
bank statement                                 银行对账单 c eX*|B@=  
barter transaction                              易货交易，以物换物交易 P& VI2k  
basis of audit                                    审计依据 %mJ)pMV  
basis of preparation                                (会计报表的)编制基础 + u+fEg/A  
book of account                               账目，账簿 cR} =3|t  
borrowing                                         借款，贷款，借债 `.XU|J*z,  
branch                                              分支，分支机构，分店 IU}`5+:m  
brought forward                                (账户余额等的)承上年，承上期，承上页 vYkoh/(/u  
budget                                              预算 r+crE %-  
building                                      建筑物；大楼 vC1 `m  
business conditions                                  业务情况，经营情况 <Th.}=  
business licence                               (企业等的)营业执照 J)_42Z  
business relation                                业务关系 NgKNT}JDv  
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