[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 /6U 4S>'(  
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审计词汇英汉对照 p
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ability to continue as a going concern               持续经营能力 c_1/W{  
acceptability                                     可接受性，可接受程度 ~>%DKJe  
acceptable level of detection risk                     检查风险的可接受水平  U:|H9+5  
acceptance of engagement                       接受委托 FT/amCRyT  
accepting the engagement for the first time              首次接受委托 bGv4.:)  
access to asset                                         对资产的接触 .7Kk2Y  
according to                                     根据，依据，依照 iP "EA8  
account balance                                账户余额 \+Y!ILOI  
account for                                       对……进行会计处理，核算；解释 (~()RkT  
accounting                                        会计，会计学 rkYjq4Z@  
accounting advisory serve                        会计咨询服务 &qRJceT(  
accounting firm                                 会计师事务所 Jps .;yjk  
accounting information                      会计信息，会计资料 }.{}A(^YR  
accounting period                             会计期间 QIV%6q+*R  
accounting policies                                   会计政策 daX*}Ix  
accounting professional bodies                 会计职业组织，会计职业团体 dWR1cvB(wY  
accounting records                                   会计记录 HXks_ix )  
accounting responsibility                           会计责任 ]}2Ztr)zZ  
accounting service                             会计服务 &1Fply7(Ay  
accounting standards                                会计准则 CBHc A'L  
Accounting Standards for Business Enterprises       企业会计准则 )|]Z>>%t  
accounting system                             会计系统  @E_zR  
accounting treatment                                会计处理 , Oli  
accuracy                                    准确性，精确性 OD+5q(!"a  
additional audit procedures                      追加审计程序 F~_;o+e;X  
addressee                                         收件人，收信人 Z2p> n`D  
Administration of State-owned Assets  (the～)     国有资产管理局 a$}mWPp+f  
administrative laws and regulations                 行政法规 #@Y/{[s|@  
adverse impact                                 不利影响，负面影响 ZBc|438[  
adverse opinion                                反对意见 .nZ3kT`  
advisory group                                  咨询组，顾问组 !R:y'Y%j  
agency fee                                        代理费，代理费用 z $6JpG  
aggregate                                          总计，合计为…… }<[Db}?9  
alternation of document and record                 变造文件和记录 qm (1:iK,0  
alternative audit procedures                      替代审计程序，备选审计程序 i'tp1CI  
amend                                              修改，修订 x / XkD]Hq  
amortisation                                      摊销 kh?. K#  
analytical capacity                             分析能力 G6O/(8  
analytical procedures                               分析性程序 /EFq#+6  
annual financial statements                        年度会计报表，年度财务报表 JJf<*j^G  
appendix                                          附录，附表 Lko`F$5X  
applicable                                         适用的 `WlE| G[  
applicable laws and regulations                 适用的法规 t ;-L{`mW  
application systems                                  应用系统 kx{!b3"  
apply consistently                              一贯地执行，一贯地实施 |E|6=%^  
appropriate                                       适当的，合适的； H(qm>h$bU  
征用，挪用 7BFN|S_l  
appropriate authorization                          适当的授权 V5MO}  
appropriateness of audit evidence                    审计证据的适当性 P s#>y&  
approval                                    批准，核准 
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assertion                                    (会计报表上的)认定；确认 8H $#+^lW  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 yJD>ny  
asset                                                 资产，财产 U e*$&VlT  
asset restructuring                             资产重组 x9V {R9_gf  
assignment of duties                                 职责的划分 W_<
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assistant                                     助理，助理人员 OM!=ViN(=  
associated company                                 联属公司，联营公司 uO'/|[`8  
association                                        联合，结合；协会，社团 o'Y#H r)/  
assumption                                       假设，假定 e@jfIF0=}  
at a given date                                         在某一特定时日 $D_HZ"ytu  
attestation                                         鉴证，公证 -p8e  
attestation service                             鉴证服务 nem@sB;v#  
audit adjustment                                审计调整 #IX&9 aFB}  
audit areas                                        审计领域 hC>wF
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audit conclusion                                审计结论 \4s;! R!  
audit effectiveness                             审计效果 u!1/B4!'O  
audit efficiency                                  审计效率 X8CVY0<o  
audit engagement letter                      审计业务约定书 )%mAZk-*;^  
audit evidence                                          审计证据 u~'OcO  
audit fee                                    审计费 |I1+"Mp  
audit files                                          审计档案 #x~_`>mDN  
audit findings                                     审计中发现的事项 J}@G KNm  
audit implementation stage                        审计实施阶段 Yx1 D)  
audit mark                                        审计标识 Q]\j>>  
audit materiality                                 审计重要性 >L[lV_M_>
 
audit method                                     审计方法 -P#nT 2  
audit objective                                         审计目标，审计目的 4}-#mBV]/  
audit of financial statements                      会计报表审计，财务报表审计 ']?=[`#NL  
audit opinion                                     审计意见 kxo.v|)8  
audit period                                      被审计期间，被审计年度 n \ Uh  
audit plan                                          审计计划 grbTcLSF  
audit planning                                    编制审计计划，制定审计计划，审计计划 cyMs(21  
audit planning stage                                  审计计划阶段 gpAHC   
audit procedure                                审计程序 [hU=mS8=^  
audit programme                               审计程序表，具体审计计划 n`<U"$*  
audit report                                       审计报告 yWHne~!  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 F]5\YYXO  
audit report with a qualified opinion                 有保留意见的审计报告 Jsn <,4DO8  
audit report with an adverse opinion                否定意见的审计报告 d@g2k> >  
audit report with dual dates                      双重日期审计报告 tpU D0Z)  
audit reporting stage                                 审计报告阶段 ,!>fmU`E4  
audit responsibility                                   审计责任 8^X]z|2  
audit results                                      审计结果 d@>\E/zA  
audit risk                                          审计风险 T %/  
audit sampling                                          审计抽样 AZwa4n}"  
audit sampling techniques                         审计抽样方法，审计抽样技术 0j$OE  
audit strategies                                  审计策略 p >aw  
audit summary                                         审计总结，审计小结 NI\H \#bJ  
audit team                                         审计小组 EcW1;wH  
audit test                                    审计测试 }n95< {  
audit trail                                          审计轨迹 RVP18ub.S  
audit work                                        审计工作 k7Oy5$##  
audit working paper                                 审计工作底稿 8c).8RLf  
audited financial statement                        审计会计报表，已审计财务报表 |<Bpv{]P  
Auditing Guidelines (the～)                      审计规范指南 4oJ$dN  
auditing standards                             审计准则 h5
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audit-oriented working paper                          (审计)业务类工作底稿 -eL'KO5'  
authorisation                                     授权 JS7dsO0;  
authorisation of transaction                       交易的授权 @?/\c:cp  
availability                                         可获得性 o+^Eu}[.  
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balance                                      余额；差额；平衡 ;+%Z@b%  
balance sheet                                    资产负债表 x
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bank                                                 银行 ]fC7%"nB  
bank account                                    银行账户，银行户头 P)IjL&[  
bank statement                                 银行对账单 & rQD`E/  
barter transaction                              易货交易，以物换物交易 kY!C_kFcn  
basis of audit                                    审计依据 UE7'B ?  
basis of preparation                                (会计报表的)编制基础 6ZksqdP8  
book of account                               账目，账簿 <[9?Rj@  
borrowing                                         借款，贷款，借债 [;@):28"  
branch                                              分支，分支机构，分店 f0FP9t3k  
brought forward                                (账户余额等的)承上年，承上期，承上页 ~04[KG  
budget                                              预算 ,s? dAy5  
building                                      建筑物；大楼 :gaE Tr  
business conditions                                  业务情况，经营情况 dXO=ZU/N  
business licence                               (企业等的)营业执照 k<Oy%+C  
business relation                                业务关系 _BwKY#09Zp  
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