[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 EkT."K  
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审计词汇英汉对照 7?OH,^  
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ability to continue as a going concern               持续经营能力 +7Kyyu)y@  
acceptability                                     可接受性，可接受程度 zF4
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acceptable level of detection risk                     检查风险的可接受水平 cNzt%Mj P  
acceptance of engagement                       接受委托 .^)UO  
accepting the engagement for the first time              首次接受委托 n6F/Ac:  
access to asset                                         对资产的接触 b'zR 9V  
according to                                     根据，依据，依照 avmcw~ TF  
account balance                                账户余额 Y+/JsOD  
account for                                       对……进行会计处理，核算；解释 s=?aox7  
accounting                                        会计，会计学 SPj><5Ro  
accounting advisory serve                        会计咨询服务 :hG PTf  
accounting firm                                 会计师事务所 ~-a'v!  
accounting information                      会计信息，会计资料 W:i?t8y\y  
accounting period                             会计期间 H1!iP$1#V  
accounting policies                                   会计政策 79zJ\B_  
accounting professional bodies                 会计职业组织，会计职业团体 K}[>T(0E  
accounting records                                   会计记录 p}Fs'l?7Rq  
accounting responsibility                           会计责任 Es5  
accounting service                             会计服务 `SO|zz|'  
accounting standards                                会计准则 # N~,F@t  
Accounting Standards for Business Enterprises       企业会计准则 eMK+X \  
accounting system                             会计系统 doHF|<s  
accounting treatment                                会计处理 _<ut) G^9  
accuracy                                    准确性，精确性 3CTX -#)vS  
additional audit procedures                      追加审计程序 !gwjN_ZJ^  
addressee                                         收件人，收信人 7dihVvL $  
Administration of State-owned Assets  (the～)     国有资产管理局 >k']T/%  
administrative laws and regulations                 行政法规 +@X5!S6  
adverse impact                                 不利影响，负面影响 G;gJNK"e  
adverse opinion                                反对意见 x0a.!  
advisory group                                  咨询组，顾问组 wLuv6 \E  
agency fee                                        代理费，代理费用 OEd
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aggregate                                          总计，合计为…… PIcrA2ll  
alternation of document and record                 变造文件和记录 9ykM3  
alternative audit procedures                      替代审计程序，备选审计程序 9^P2I)aD  
amend                                              修改，修订 a)*6gf<5  
amortisation                                      摊销 /EwGW  
analytical capacity                             分析能力 l2b{u GE  
analytical procedures                               分析性程序 Y^$HrI(vq  
annual financial statements                        年度会计报表，年度财务报表 ,1Qd\8N9  
appendix                                          附录，附表 \(I6_a_{  
applicable                                         适用的 Gt9wR  
applicable laws and regulations                 适用的法规 3E} An%  
application systems                                  应用系统 U7 &x rif  
apply consistently                              一贯地执行，一贯地实施 OH<?DcfeL  
appropriate                                       适当的，合适的； tXF]t   
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appropriate authorization                          适当的授权 rl:KJ\*D  
appropriateness of audit evidence                    审计证据的适当性 oN[Th  
approval                                    批准，核准 8YY|;\F)J~  
assertion                                    (会计报表上的)认定；确认 zH)_vW  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 lD;'tqaC  
asset                                                 资产，财产 " oy\_1|  
asset restructuring                             资产重组 kL@Wb/K JP  
assignment of duties                                 职责的划分 xu%'GZ,o9  
assistant                                     助理，助理人员 ]/]ju$l9Z  
associated company                                 联属公司，联营公司 )J/HkOj"V  
association                                        联合，结合；协会，社团 h -_&MD/J  
assumption                                       假设，假定 3bC yTZk  
at a given date                                         在某一特定时日 jRkC/Lw  
attestation                                         鉴证，公证 M%Ku5X6:/  
attestation service                             鉴证服务 LR)& [{Kk  
audit adjustment                                审计调整 k/Mp6<?C:  
audit areas                                        审计领域 w=r&?{  
audit conclusion                                审计结论 g;F"7 ^sg  
audit effectiveness                             审计效果 c $;\i  
audit efficiency                                  审计效率 t> Q{yw  
audit engagement letter                      审计业务约定书 U/MFhD(06  
audit evidence                                          审计证据 P1 +"v*  
audit fee                                    审计费 f
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audit files                                          审计档案 p(3sgY1  
audit findings                                     审计中发现的事项 t\U$8l_;  
audit implementation stage                        审计实施阶段 v<rF'D2  
audit mark                                        审计标识 +
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audit materiality                                 审计重要性 2@@l{Y0f6  
audit method                                     审计方法 g%J./F=@3  
audit objective                                         审计目标，审计目的 C;1PsSE+A  
audit of financial statements                      会计报表审计，财务报表审计 ft5DU/%  
audit opinion                                     审计意见 }#9(Mul  
audit period                                      被审计期间，被审计年度 8 q_0,>w%  
audit plan                                          审计计划 -R+zeu(e'  
audit planning                                    编制审计计划，制定审计计划，审计计划 <Q`&o@I  
audit planning stage                                  审计计划阶段 2JO-0j.  
audit procedure                                审计程序 10N,?a  
audit programme                               审计程序表，具体审计计划 ]Bu DaxWN  
audit report                                       审计报告 tFU;SBt8Ki  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 ?#[)C=p]z  
audit report with a qualified opinion                 有保留意见的审计报告 ki\uTD`mf  
audit report with an adverse opinion                否定意见的审计报告 E1q%gi4Q%  
audit report with dual dates                      双重日期审计报告 i&tsYnP2  
audit reporting stage                                 审计报告阶段 &{^eU5  
audit responsibility                                   审计责任 5rN_jC*U  
audit results                                      审计结果 ySX/=T:<;  
audit risk                                          审计风险 hYt7kq!"  
audit sampling                                          审计抽样 nsJ:Osq|  
audit sampling techniques                         审计抽样方法，审计抽样技术 #a}N"*P  
audit strategies                                  审计策略 [S Tj
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audit summary                                         审计总结，审计小结 /5
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audit team                                         审计小组 ^" 6f\  
audit test                                    审计测试 qb7^VIo%c  
audit trail                                          审计轨迹 ]mkJw3  
audit work                                        审计工作 A!HK~yk~Q  
audit working paper                                 审计工作底稿 ?z.Isvn  
audited financial statement                        审计会计报表，已审计财务报表 ) h"Fla  
Auditing Guidelines (the～)                      审计规范指南 -q2MrJ*  
auditing standards                             审计准则 OhWC}s  
audit-oriented working paper                          (审计)业务类工作底稿 iz x[  
authorisation                                     授权 EZAm)5:]A  
authorisation of transaction                       交易的授权
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availability                                         可获得性 #tz8{o?ebN  
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balance                                      余额；差额；平衡 <c%n?QK{  
balance sheet                                    资产负债表 g5}7y\  
bank                                                 银行 : ^( nj7D  
bank account                                    银行账户，银行户头 N du7nKG  
bank statement                                 银行对账单 _"f<Ol[!  
barter transaction                              易货交易，以物换物交易 |HgfV@Han  
basis of audit                                    审计依据 Q]i[.ME  
basis of preparation                                (会计报表的)编制基础 BR3mAF  
book of account                               账目，账簿 0VG=?dq  
borrowing                                         借款，贷款，借债 RjtC:H&XZ  
branch                                              分支，分支机构，分店 Ru7L>(Njs  
brought forward                                (账户余额等的)承上年，承上期，承上页 [t}):}~F|  
budget                                              预算 ~= 9Vv  
building                                      建筑物；大楼 ZQLB`n@  
business conditions                                  业务情况，经营情况 -Op@y2+c  
business licence                               (企业等的)营业执照 rt;gC[3\  
business relation                                业务关系 m^0A?jB
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