[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 k]|~>9eY]  
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审计词汇英汉对照 Mb}QD~=M  
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ability to continue as a going concern               持续经营能力 JPHL#sKyz  
acceptability                                     可接受性，可接受程度 ~G&dqw/.-U  
acceptable level of detection risk                     检查风险的可接受水平 'JE`(xD  
acceptance of engagement                       接受委托 /36:ms A  
accepting the engagement for the first time              首次接受委托 [|$h*YK  
access to asset                                         对资产的接触 ]s'as9s9  
according to                                     根据，依据，依照 u&vf+6=9Dd  
account balance                                账户余额 i&fuSk EP  
account for                                       对……进行会计处理，核算；解释 +Kc
  
accounting                                        会计，会计学 *N<]Xy@  
accounting advisory serve                        会计咨询服务 g:@#@1rB6  
accounting firm                                 会计师事务所 t=iIY`Md%  
accounting information                      会计信息，会计资料 O0v}43J[  
accounting period                             会计期间 'H>^2C iM  
accounting policies                                   会计政策 C{rcs'  
accounting professional bodies                 会计职业组织，会计职业团体 0#hlsfc]\  
accounting records                                   会计记录 !f[_+CD  
accounting responsibility                           会计责任 \gaw6S>n}  
accounting service                             会计服务 H*R"ntI?w  
accounting standards                                会计准则
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Accounting Standards for Business Enterprises       企业会计准则 q3!bky\  
accounting system                             会计系统 KV *#T20T  
accounting treatment                                会计处理 =UQ3HQD  
accuracy                                    准确性，精确性 Rhs/3O8k  
additional audit procedures                      追加审计程序 bAqA1y3=  
addressee                                         收件人，收信人 YD6'#(  
Administration of State-owned Assets  (the～)     国有资产管理局 7JH6A'&  
administrative laws and regulations                 行政法规 q]-r@yF  
adverse impact                                 不利影响，负面影响 Yj49
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adverse opinion                                反对意见 *i%d,w0+  
advisory group                                  咨询组，顾问组 4+8@`f>s  
agency fee                                        代理费，代理费用 cm+Es6
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aggregate                                          总计，合计为…… {!L~@r  
alternation of document and record                 变造文件和记录 =dKtV.L  
alternative audit procedures                      替代审计程序，备选审计程序 n-
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amend                                              修改，修订 J ZS:MFA  
amortisation                                      摊销 \R_
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analytical capacity                             分析能力 x 9fip-  
analytical procedures                               分析性程序 ?fSG'\h>  
annual financial statements                        年度会计报表，年度财务报表 lL3U8}vn  
appendix                                          附录，附表 ?:q*(EC<  
applicable                                         适用的 I\ob7X'Xu!  
applicable laws and regulations                 适用的法规 kDxFloK  
application systems                                  应用系统 g) jYFfGfH  
apply consistently                              一贯地执行，一贯地实施 7?_CcRe  
appropriate                                       适当的，合适的； &h/Xku&0  
征用，挪用 <bWG!ZG  
appropriate authorization                          适当的授权 ~f98#43  
appropriateness of audit evidence                    审计证据的适当性 rV#ch(  
approval                                    批准，核准 gM:".Ee  
assertion                                    (会计报表上的)认定；确认 ON(kt3.h  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 y<Ot)fa$  
asset                                                 资产，财产 YS0<qSN
  
asset restructuring                             资产重组 sO@Tf\d  
assignment of duties                                 职责的划分 xb8!B  
assistant                                     助理，助理人员 NBGH_6DROw  
associated company                                 联属公司，联营公司 e9B0 64  
association                                        联合，结合；协会，社团 f-Z/tfC  
assumption                                       假设，假定 .ioEIsg  
at a given date                                         在某一特定时日 b\2 ds,  
attestation                                         鉴证，公证 .Q2V}D85  
attestation service                             鉴证服务 a:w#s}bL  
audit adjustment                                审计调整 iH@UTE;  
audit areas                                        审计领域 > ~O.@|  
audit conclusion                                审计结论 1yhD
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audit effectiveness                             审计效果 bk[!8-b/a  
audit efficiency                                  审计效率 +M/%+l  
audit engagement letter                      审计业务约定书 @q)d  
audit evidence                                          审计证据 ]/L0,^RI  
audit fee                                    审计费 (4nq>;$3  
audit files                                          审计档案 #H~64/  
audit findings                                     审计中发现的事项 [4)F f  
audit implementation stage                        审计实施阶段 WpvhTX  
audit mark                                        审计标识 &};zvo~P.  
audit materiality                                 审计重要性 ;$g?T~v7  
audit method                                     审计方法 p`qgrI`  
audit objective                                         审计目标，审计目的 r~['VhI!;E  
audit of financial statements                      会计报表审计，财务报表审计 !4+<<(B=E  
audit opinion                                     审计意见 [nq@mc~<  
audit period                                      被审计期间，被审计年度 h<QY5=SF  
audit plan                                          审计计划 9\(| D#  
audit planning                                    编制审计计划，制定审计计划，审计计划 z F;K  
audit planning stage                                  审计计划阶段 dM@1l1h/  
audit procedure                                审计程序 @H8EWTZ  
audit programme                               审计程序表，具体审计计划 I&5!=kR  
audit report                                       审计报告 JucY[`|JV  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 _Fg5A7or  
audit report with a qualified opinion                 有保留意见的审计报告 aN3;`~{9  
audit report with an adverse opinion                否定意见的审计报告 ]Hv[IodJ  
audit report with dual dates                      双重日期审计报告 w0unS`\4  
audit reporting stage                                 审计报告阶段 ^
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audit responsibility                                   审计责任 qH_Dc=~la  
audit results                                      审计结果 A=0'Ks  
audit risk                                          审计风险 *LY8D<:zs  
audit sampling                                          审计抽样 Xch~ 1K  
audit sampling techniques                         审计抽样方法，审计抽样技术 "0TZTa1e  
audit strategies                                  审计策略 BM f@M  
audit summary                                         审计总结，审计小结 \~wMfP8  
audit team                                         审计小组 @C aG9]  
audit test                                    审计测试 #g!.T g'  
audit trail                                          审计轨迹 2X&qE}%k S  
audit work                                        审计工作 _)-o1`*-  
audit working paper                                 审计工作底稿 V=3b&TkE  
audited financial statement                        审计会计报表，已审计财务报表 a8Wwq?@  
Auditing Guidelines (the～)                      审计规范指南 wy2 D; ;  
auditing standards                             审计准则 /Z4et'Lo  
audit-oriented working paper                          (审计)业务类工作底稿 3Zh)]^  
authorisation                                     授权 ;dhQN}7  
authorisation of transaction                       交易的授权 ?Mfw]z"\C)  
availability                                         可获得性 hE-M$LmN@  
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balance                                      余额；差额；平衡 2:ylv<\$  
balance sheet                                    资产负债表 Z3!`J&  
bank                                                 银行 }(u ol  
bank account                                    银行账户，银行户头 > Nr#O  
bank statement                                 银行对账单 |EN
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barter transaction                              易货交易，以物换物交易 +"VP-s0  
basis of audit                                    审计依据 hpk7 Anp  
basis of preparation                                (会计报表的)编制基础 8dhUBJ0_  
book of account                               账目，账簿 FN73+-:n:j  
borrowing                                         借款，贷款，借债 bZV
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branch                                              分支，分支机构，分店 Kc(FX%3LU  
brought forward                                (账户余额等的)承上年，承上期，承上页
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budget                                              预算 9c m#56  
building                                      建筑物；大楼 zx7{U8*`<  
business conditions                                  业务情况，经营情况 @lph)A Nk  
business licence                               (企业等的)营业执照 3+bt~J0  
business relation                                业务关系 Ga'swP =hf  
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