[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
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审计词汇英汉对照 Xh5 z8  
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ability to continue as a going concern               持续经营能力 q*>`HTPcU  
acceptability                                     可接受性，可接受程度 9!tRM-  
acceptable level of detection risk                     检查风险的可接受水平 uXXwMc<p  
acceptance of engagement                       接受委托 (sY?"(~j?T  
accepting the engagement for the first time              首次接受委托 Y%2<}3P  
access to asset                                         对资产的接触 uv,t(a.^  
according to                                     根据，依据，依照 _
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account balance                                账户余额 }JS?42CTaV  
account for                                       对……进行会计处理，核算；解释 JVRK\A|R  
accounting                                        会计，会计学 6 LC*X  
accounting advisory serve                        会计咨询服务 mAz'
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accounting firm                                 会计师事务所 CZ|R-ky6p  
accounting information                      会计信息，会计资料 tcfUhSz,I  
accounting period                             会计期间 |VIBSty2d  
accounting policies                                   会计政策 D+tn<\LF  
accounting professional bodies                 会计职业组织，会计职业团体 ,`K'qms  
accounting records                                   会计记录 AkGCIn3  
accounting responsibility                           会计责任 13Q|p,^R  
accounting service                             会计服务 zUeS7\(l  
accounting standards                                会计准则 N]gdS]pP2{  
Accounting Standards for Business Enterprises       企业会计准则 z"|^Y|`m  
accounting system                             会计系统 J?HYN%  
accounting treatment                                会计处理 vV8}>  
accuracy                                    准确性，精确性 MbYAK-l.h  
additional audit procedures                      追加审计程序 9M<{@<]dm  
addressee                                         收件人，收信人 `zF=h#i  
Administration of State-owned Assets  (the～)     国有资产管理局 0]&~ddL  
administrative laws and regulations                 行政法规 BDpeA
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adverse impact                                 不利影响，负面影响 &{99Owqg  
adverse opinion                                反对意见 ~nw]q<7r  
advisory group                                  咨询组，顾问组 UW!!!  
agency fee                                        代理费，代理费用 VUk2pEGO.  
aggregate                                          总计，合计为…… u9J;OsnHK  
alternation of document and record                 变造文件和记录 sa{X.}i%E  
alternative audit procedures                      替代审计程序，备选审计程序 42mdak}\  
amend                                              修改，修订 |nIm$
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amortisation                                      摊销 s/8>(-H#  
analytical capacity                             分析能力 sJ,:[  
analytical procedures                               分析性程序 \f.ceh;!  
annual financial statements                        年度会计报表，年度财务报表 ZdfIe~Oni  
appendix                                          附录，附表 np
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applicable                                         适用的 |,|b~>  
applicable laws and regulations                 适用的法规 *22}b.)  
application systems                                  应用系统 J"# o #~  
apply consistently                              一贯地执行，一贯地实施 4 QD.'+L  
appropriate                                       适当的，合适的； __OD^?qa  
征用，挪用 7*`cWT_X  
appropriate authorization                          适当的授权 "9aiin  
appropriateness of audit evidence                    审计证据的适当性 zrri&QDF<  
approval                                    批准，核准 ^<Q+=\h  
assertion                                    (会计报表上的)认定；确认 1d,;e:=j  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 Y;G+jC8   
asset                                                 资产，财产 "aHA6zTB  
asset restructuring                             资产重组 g^ /  
assignment of duties                                 职责的划分 +Ccj@#M;  
assistant                                     助理，助理人员 a!vF;J-Zqa  
associated company                                 联属公司，联营公司 va[@XGaC3  
association                                        联合，结合；协会，社团 1*,f  
assumption                                       假设，假定 @|sDb?J  
at a given date                                         在某一特定时日 uDbz`VpK  
attestation                                         鉴证，公证 gq\ulLyOeZ  
attestation service                             鉴证服务 .IXkdy  
audit adjustment                                审计调整 v!JQ;OX  
audit areas                                        审计领域 H:TRJ.!w2  
audit conclusion                                审计结论 &z8I@ ^<  
audit effectiveness                             审计效果 e@|/, W  
audit efficiency                                  审计效率 5ELKL#(  
audit engagement letter                      审计业务约定书 2|8e7q:+*  
audit evidence                                          审计证据 n$&xVaF|  
audit fee                                    审计费 /{QR:8}-Q  
audit files                                          审计档案 Fg;V6s/>ts  
audit findings                                     审计中发现的事项 KeFEUHU  
audit implementation stage                        审计实施阶段 ~\<aj(m(|  
audit mark                                        审计标识 e:#c\Ay+  
audit materiality                                 审计重要性 PZ06 _  
audit method                                     审计方法 {]ie|>'=C  
audit objective                                         审计目标，审计目的 U51C /A  
audit of financial statements                      会计报表审计，财务报表审计 .sCi9d WR  
audit opinion                                     审计意见 (r78AZ  
audit period                                      被审计期间，被审计年度 sTv;Ogs.  
audit plan                                          审计计划 Kw_> X&GcJ  
audit planning                                    编制审计计划，制定审计计划，审计计划 Y=94<e[f"  
audit planning stage                                  审计计划阶段 HE6kt6  
audit procedure                                审计程序 d)d\h`=Z  
audit programme                               审计程序表，具体审计计划 &i Yy  
audit report                                       审计报告 X} <p|P+  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 >..C^8 "  
audit report with a qualified opinion                 有保留意见的审计报告 `_M*2(rt  
audit report with an adverse opinion                否定意见的审计报告 AM?6 2  
audit report with dual dates                      双重日期审计报告 )4u6{-|A  
audit reporting stage                                 审计报告阶段 *c<0cHv*  
audit responsibility                                   审计责任 A"ApWJ3  
audit results                                      审计结果 @'XxMO[Z!<  
audit risk                                          审计风险 ]N<:6+  
audit sampling                                          审计抽样 <e)5$Aj  
audit sampling techniques                         审计抽样方法，审计抽样技术 b8o}bm{s  
audit strategies                                  审计策略 OZ2YflT  
audit summary                                         审计总结，审计小结 *%6NuZ  
audit team                                         审计小组 +OM`c7M:  
audit test                                    审计测试 $=) i{kGS@  
audit trail                                          审计轨迹 oVDqX=G  
audit work                                        审计工作 A 9\]y%!  
audit working paper                                 审计工作底稿 5^:N]Mp"  
audited financial statement                        审计会计报表，已审计财务报表 0{0BL@H  
Auditing Guidelines (the～)                      审计规范指南 "'i" @CR  
auditing standards                             审计准则 vuP.V#  
audit-oriented working paper                          (审计)业务类工作底稿 `*Ar6   
authorisation                                     授权 PH$fDbC8  
authorisation of transaction                       交易的授权 4O g&w]  
availability                                         可获得性 LNm{}VJ%  
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balance                                      余额；差额；平衡 (`nn\)  
balance sheet                                    资产负债表 CB&$tDi  
bank                                                 银行 J^"  
bank account                                    银行账户，银行户头 9#C hn~ \  
bank statement                                 银行对账单 I"AgRa  
barter transaction                              易货交易，以物换物交易 kWkAfzf4a  
basis of audit                                    审计依据  B6| g2Tt  
basis of preparation                                (会计报表的)编制基础 r0 mXRZC  
book of account                               账目，账簿 #A&(b}#:o  
borrowing                                         借款，贷款，借债 Jng,:$sZ  
branch                                              分支，分支机构，分店 F?>rWP   
brought forward                                (账户余额等的)承上年，承上期，承上页 C
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budget                                              预算 qQzf&"  
building                                      建筑物；大楼 yDk|ad|  
business conditions                                  业务情况，经营情况 7-*QF>w<a  
business licence                               (企业等的)营业执照 Tno[LP,  
business relation                                业务关系 d`M]>EDXp  
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