[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 |}X[Yg=FG  
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审计词汇英汉对照 SFFJyRCz  
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ability to continue as a going concern               持续经营能力 A#i[Us|  
acceptability                                     可接受性，可接受程度 g$/7km{TP  
acceptable level of detection risk                     检查风险的可接受水平 0[7"Lhpd  
acceptance of engagement                       接受委托 #nZPnc:  
accepting the engagement for the first time              首次接受委托 @s, kx.S  
access to asset                                         对资产的接触 RfCu5Kn  
according to                                     根据，依据，依照 l=$?#^^ /  
account balance                                账户余额 yGX5
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account for                                       对……进行会计处理，核算；解释 hb}QtQ  
accounting                                        会计，会计学 #hXvGon
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accounting advisory serve                        会计咨询服务 53bVhPGv  
accounting firm                                 会计师事务所 EV|W:;Sg  
accounting information                      会计信息，会计资料 Ufor>  
accounting period                             会计期间 {/48n83n  
accounting policies                                   会计政策 u6MU @?  
accounting professional bodies                 会计职业组织，会计职业团体 FNo.#Z5+b  
accounting records                                   会计记录 ={o)82LV  
accounting responsibility                           会计责任 r{Mn{1: O  
accounting service                             会计服务 um( xZ6&m  
accounting standards                                会计准则 OF-g7s6VH  
Accounting Standards for Business Enterprises       企业会计准则 `/B+  
accounting system                             会计系统 /o}i,i$  
accounting treatment                                会计处理 .5 {<bY  
accuracy                                    准确性，精确性 1v
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additional audit procedures                      追加审计程序 s |o(~2j  
addressee                                         收件人，收信人 >>8{N)c5E  
Administration of State-owned Assets  (the～)     国有资产管理局 ho^jmp  
administrative laws and regulations                 行政法规 dqFp"
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adverse impact                                 不利影响，负面影响 mSk";UCn  
adverse opinion                                反对意见 ]bstkf}~u  
advisory group                                  咨询组，顾问组 2db n~j0  
agency fee                                        代理费，代理费用 y!q`o$nK  
aggregate                                          总计，合计为…… 8{6`?qst@  
alternation of document and record                 变造文件和记录 W
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alternative audit procedures                      替代审计程序，备选审计程序 oc[z dIk  
amend                                              修改，修订 _|;{{8*?  
amortisation                                      摊销 r!|h3*YA  
analytical capacity                             分析能力 {V8uk
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analytical procedures                               分析性程序 >Y|P+Z\7  
annual financial statements                        年度会计报表，年度财务报表 4VC8#x1  
appendix                                          附录，附表 -uhVw_qq#  
applicable                                         适用的 sJ5#
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applicable laws and regulations                 适用的法规 bPV; "  
application systems                                  应用系统 Zv8_<>e  
apply consistently                              一贯地执行，一贯地实施 ;sx4w!Y,  
appropriate                                       适当的，合适的； 8VC%4+.FF  
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appropriate authorization                          适当的授权 E#!.;AQ  
appropriateness of audit evidence                    审计证据的适当性 pA_e{P/  
approval                                    批准，核准 NR%_&%qQA  
assertion                                    (会计报表上的)认定；确认 ~b4kV)[ q  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 /R>YDout}  
asset                                                 资产，财产 - "{hP  
asset restructuring                             资产重组 :0bjPQj  
assignment of duties                                 职责的划分 'X?Iho  
assistant                                     助理，助理人员 VAe[x `  
associated company                                 联属公司，联营公司 jc,Qg2  
association                                        联合，结合；协会，社团 mSO7r F  
assumption                                       假设，假定 *V[I&dKq  
at a given date                                         在某一特定时日 O2U}jHsd  
attestation                                         鉴证，公证 ~w.y9)",  
attestation service                             鉴证服务 oE0~F|(\1  
audit adjustment                                审计调整 @iB
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audit areas                                        审计领域 iI &z5Q2  
audit conclusion                                审计结论 _'n]rQ'  
audit effectiveness                             审计效果 K%u>'W  
audit efficiency                                  审计效率 `f<w+u  
audit engagement letter                      审计业务约定书 9Q7342  
audit evidence                                          审计证据 HJd{j,M  
audit fee                                    审计费 ZQ' |B  
audit files                                          审计档案 $0+&xJVn  
audit findings                                     审计中发现的事项 u7 <VD  
audit implementation stage                        审计实施阶段 O:imX>|u  
audit mark                                        审计标识 #Kx @:I  
audit materiality                                 审计重要性 u('`.dwkc  
audit method                                     审计方法 o'Y/0hkh  
audit objective                                         审计目标，审计目的 X}ihYM3y/  
audit of financial statements                      会计报表审计，财务报表审计 l j+p}dt  
audit opinion                                     审计意见 >ZU)bnndA  
audit period                                      被审计期间，被审计年度 Mq#Hi9SKY  
audit plan                                          审计计划 {CFy %  
audit planning                                    编制审计计划，制定审计计划，审计计划 aEun *V^,  
audit planning stage                                  审计计划阶段 YtXd>@7  
audit procedure                                审计程序 7`^=Ie%(K  
audit programme                               审计程序表，具体审计计划 A.RG8"  
audit report                                       审计报告 bkrl>Im<n  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 xl,6O!aR  
audit report with a qualified opinion                 有保留意见的审计报告 ?D(aky#cyc  
audit report with an adverse opinion                否定意见的审计报告 @xk;]H80  
audit report with dual dates                      双重日期审计报告 0<^Qj.(9  
audit reporting stage                                 审计报告阶段 vJsg6oH  
audit responsibility                                   审计责任 7loWqZ  
audit results                                      审计结果 U r8 JG&,  
audit risk                                          审计风险 '?LqVzZI  
audit sampling                                          审计抽样 6]4=8! J  
audit sampling techniques                         审计抽样方法，审计抽样技术 kL<HGQt  
audit strategies                                  审计策略
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audit summary                                         审计总结，审计小结 h${=gSJc  
audit team                                         审计小组 ^),;`YXZ  
audit test                                    审计测试 *qxv"PptX  
audit trail                                          审计轨迹 fUOQ(BGp  
audit work                                        审计工作  lsgZ  
audit working paper                                 审计工作底稿 F;Q'R|HQ  
audited financial statement                        审计会计报表，已审计财务报表 (UTA3Db  
Auditing Guidelines (the～)                      审计规范指南 Bw9
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auditing standards                             审计准则 s{4 2_O?,c  
audit-oriented working paper                          (审计)业务类工作底稿 by$mD_sr  
authorisation                                     授权 E?VOst&  
authorisation of transaction                       交易的授权 42:,*4t(  
availability                                         可获得性 =Wz)(N  
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balance                                      余额；差额；平衡 m\_v{1g  
balance sheet                                    资产负债表 LKZv#b[h  
bank                                                 银行 v+( P4fS  
bank account                                    银行账户，银行户头 |D[LU[<C  
bank statement                                 银行对账单 Jyp7+M]  
barter transaction                              易货交易，以物换物交易 8x8nQ*_  
basis of audit                                    审计依据 t@iw&>8z  
basis of preparation                                (会计报表的)编制基础 pr1kYMrqri  
book of account                               账目，账簿 Y^XZ.R  
borrowing                                         借款，贷款，借债 NFf`V  
branch                                              分支，分支机构，分店 1bjWWNzQA  
brought forward                                (账户余额等的)承上年，承上期，承上页 Zq:c2/\c}  
budget                                              预算 Dv4H^  
building                                      建筑物；大楼 dl6Ju  
business conditions                                  业务情况，经营情况 \KKE&3=  
business licence                               (企业等的)营业执照 tqL2' (=  
business relation                                业务关系 .k%/JF91n  
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