[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/j] *~"
 
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审计词汇英汉对照 EXS 1.3>  
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ability to continue as a going concern               持续经营能力 h.sH:]Z  
acceptability                                     可接受性，可接受程度 #)GL%{Oa  
acceptable level of detection risk                     检查风险的可接受水平 ,Tvk&<!0  
acceptance of engagement                       接受委托 J6n@|L!yO  
accepting the engagement for the first time              首次接受委托 ,l&Dt,  
access to asset                                         对资产的接触 9p+DAs{i  
according to                                     根据，依据，依照 ~>k<I:BtrT  
account balance                                账户余额 &]ts*qCEL  
account for                                       对……进行会计处理，核算；解释 9Fv1D  
accounting                                        会计，会计学 l<(
MC R*  
accounting advisory serve                        会计咨询服务 Fv.}w_  
accounting firm                                 会计师事务所 Z8z.Xn  
accounting information                      会计信息，会计资料 S'9T>&<Kn  
accounting period                             会计期间 ] RN&s  
accounting policies                                   会计政策 t}c ymX
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accounting professional bodies                 会计职业组织，会计职业团体  pzg|?U  
accounting records                                   会计记录 R',Q)<  
accounting responsibility                           会计责任 *q=pv8&*s  
accounting service                             会计服务 PUuxKW}  
accounting standards                                会计准则 ,gUSW  
Accounting Standards for Business Enterprises       企业会计准则 !
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accounting system                             会计系统 !L2R0Y:a  
accounting treatment                                会计处理 x5.HdKV  
accuracy                                    准确性，精确性 -,uTAk0+@  
additional audit procedures                      追加审计程序 i!*w'[G->Y  
addressee                                         收件人，收信人 Uk`ym  
Administration of State-owned Assets  (the～)     国有资产管理局 !)?n n3  
administrative laws and regulations                 行政法规 /[q6"R!uMz  
adverse impact                                 不利影响，负面影响 }/4 AT  
adverse opinion                                反对意见 AT<K>&)  
advisory group                                  咨询组，顾问组 (]w_}E]N  
agency fee                                        代理费，代理费用 $k,Z)2  
aggregate                                          总计，合计为…… 58DkVQ6  
alternation of document and record                 变造文件和记录 *Cz>r}W  
alternative audit procedures                      替代审计程序，备选审计程序 re2M!m6k5  
amend                                              修改，修订 g"EvMv&  
amortisation                                      摊销 A0m  
analytical capacity                             分析能力 AA6_D?)vv  
analytical procedures                               分析性程序 -=H*(M  
annual financial statements                        年度会计报表，年度财务报表 =kp#v  
appendix                                          附录，附表 47|Lk
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applicable                                         适用的 @i'R
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applicable laws and regulations                 适用的法规 yH|[K=?S[  
application systems                                  应用系统 }%c2u/PQ  
apply consistently                              一贯地执行，一贯地实施 Oz'x5/%G  
appropriate                                       适当的，合适的； $]2srRA^A  
征用，挪用 {pH{SRM)B  
appropriate authorization                          适当的授权 j1Fy'os"!  
appropriateness of audit evidence                    审计证据的适当性 LBq~?Q.e  
approval                                    批准，核准 B8F.}M-!  
assertion                                    (会计报表上的)认定；确认 H!
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assessed level of control risk                           对控制风险的评估，控制风险的评估水平 8UJK]_99I,  
asset                                                 资产，财产 lr'h  
asset restructuring                             资产重组 Se.\wkl#Y  
assignment of duties                                 职责的划分 >v7fR<(%s  
assistant                                     助理，助理人员 A'vQtlvKA  
associated company                                 联属公司，联营公司 V(I!HT5.W  
association                                        联合，结合；协会，社团 /{>$E>N;  
assumption                                       假设，假定 [fx1H~T<  
at a given date                                         在某一特定时日 8n+&tBq1  
attestation                                         鉴证，公证 O-J;iX}  
attestation service                             鉴证服务 4wjy)VD_  
audit adjustment                                审计调整 hiq7e*Nsb  
audit areas                                        审计领域 dw#K!,g  
audit conclusion                                审计结论 R4"*<%1  
audit effectiveness                             审计效果 VT8PV5z  
audit efficiency                                  审计效率 /j/,@,lw7z  
audit engagement letter                      审计业务约定书 dn(I$K8  
audit evidence                                          审计证据 a8ya5EO  
audit fee                                    审计费 UF0W%Z  
audit files                                          审计档案 7r;7'X5  
audit findings                                     审计中发现的事项 7#d>a=$h  
audit implementation stage                        审计实施阶段 3#N'nhUzA  
audit mark                                        审计标识 Q&+Jeji  
audit materiality                                 审计重要性 =r"-Pm{  
audit method                                     审计方法 ,cZhkXd  
audit objective                                         审计目标，审计目的 1N6.r:wg)%  
audit of financial statements                      会计报表审计，财务报表审计 O<7Q>m  
audit opinion                                     审计意见 +`tl<rg;  
audit period                                      被审计期间，被审计年度 &.XlXihnt  
audit plan                                          审计计划 Q6blX
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audit planning                                    编制审计计划，制定审计计划，审计计划 jr[(g:L   
audit planning stage                                  审计计划阶段 701a%Jq_2  
audit procedure                                审计程序 %LyZaU_s B  
audit programme                               审计程序表，具体审计计划 h1}U#XV  
audit report                                       审计报告 )4:K@  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 |o su4=s|  
audit report with a qualified opinion                 有保留意见的审计报告 wpgO09  
audit report with an adverse opinion                否定意见的审计报告 ha[c<e]uo[  
audit report with dual dates                      双重日期审计报告 L 7i2is  
audit reporting stage                                 审计报告阶段 \WS2g"(  
audit responsibility                                   审计责任 KaVNRS  
audit results                                      审计结果 4<V%7z_.B  
audit risk                                          审计风险 ~o{GQ>  
audit sampling                                          审计抽样 W*J_PL9j  
audit sampling techniques                         审计抽样方法，审计抽样技术 q^!_jMN5  
audit strategies                                  审计策略 be?>C 5  
audit summary                                         审计总结，审计小结  N>ncv  
audit team                                         审计小组 mj{B_ 3b5  
audit test                                    审计测试 UWU(6J|Fk  
audit trail                                          审计轨迹 n/W@H Im#  
audit work                                        审计工作 gu?e%]X3  
audit working paper                                 审计工作底稿 -R%T Dx  
audited financial statement                        审计会计报表，已审计财务报表 o;'E("!<Z  
Auditing Guidelines (the～)                      审计规范指南 zT<fTFJ1  
auditing standards                             审计准则 WX"iDz.  
audit-oriented working paper                          (审计)业务类工作底稿 TF]bmM})0  
authorisation                                     授权 X0:V5 e  
authorisation of transaction                       交易的授权 _{j'` #  
availability                                         可获得性 U  ?iw  
B z<_&4)2{  
balance                                      余额；差额；平衡 Vn&{yCm3  
balance sheet                                    资产负债表 G5WQTMzf&  
bank                                                 银行 ),{v  
bank account                                    银行账户，银行户头 u<L<o2  
bank statement                                 银行对账单 ^}SP,lg'  
barter transaction                              易货交易，以物换物交易 8Z&M}Llk  
basis of audit                                    审计依据 -VZn`6%s  
basis of preparation                                (会计报表的)编制基础 87!D@X
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book of account                               账目，账簿 ATQw=w 3W  
borrowing                                         借款，贷款，借债 1`hmD1d  
branch                                              分支，分支机构，分店 k8KRVXgx  
brought forward                                (账户余额等的)承上年，承上期，承上页 cI Sugk~  
budget                                              预算 * 'eE[/K  
building                                      建筑物；大楼 |>^5G@e
 
business conditions                                  业务情况，经营情况 {c :7:  
business licence                               (企业等的)营业执照 ~];r{IU  
business relation                                业务关系 `~w|Xz  
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