[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 WyJfF=<  
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审计词汇英汉对照 ~aR='\<  
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ability to continue as a going concern               持续经营能力 |b@A:8ss  
acceptability                                     可接受性，可接受程度 h+u|MdOY\  
acceptable level of detection risk                     检查风险的可接受水平 V5@[7ncVf  
acceptance of engagement                       接受委托 e%0#"6}  
accepting the engagement for the first time              首次接受委托 #V,~d&_k  
access to asset                                         对资产的接触 +PXfr~ 4  
according to                                     根据，依据，依照 `xAJy5  
account balance                                账户余额 U)=Z&($T  
account for                                       对……进行会计处理，核算；解释 GZ[h`FJg/  
accounting                                        会计，会计学 c1!/jTX$  
accounting advisory serve                        会计咨询服务 dv}R]f'  
accounting firm                                 会计师事务所 1Kf t?g  
accounting information                      会计信息，会计资料 @.@#WHde  
accounting period                             会计期间 G`lhvpifG  
accounting policies                                   会计政策 x<7` 109]  
accounting professional bodies                 会计职业组织，会计职业团体 5@rqU(]<   
accounting records                                   会计记录 z>g& ?vo2  
accounting responsibility                           会计责任 RIqxM  
accounting service                             会计服务 %=O!K>^vt<  
accounting standards                                会计准则 J0mCWtx&  
Accounting Standards for Business Enterprises       企业会计准则 UT7lj wT  
accounting system                             会计系统 19{?w6G<k  
accounting treatment                                会计处理 G:ngio]G0  
accuracy                                    准确性，精确性 ea}KxLC`,  
additional audit procedures                      追加审计程序 ZUI9[A?  
addressee                                         收件人，收信人
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Administration of State-owned Assets  (the～)     国有资产管理局 vjRD?kF  
administrative laws and regulations                 行政法规 @gGuV$Mw  
adverse impact                                 不利影响，负面影响 OL"5A18;M  
adverse opinion                                反对意见 s/0FSv x  
advisory group                                  咨询组，顾问组 E1w XG  
agency fee                                        代理费，代理费用 >mSl~.I2  
aggregate                                          总计，合计为…… _\[JMhd}  
alternation of document and record                 变造文件和记录 !)3Su=*R  
alternative audit procedures                      替代审计程序，备选审计程序 :%]R x&08  
amend                                              修改，修订 %--5bwZi  
amortisation                                      摊销 JT^0AZ_*  
analytical capacity                             分析能力 rGL{g&_  
analytical procedures                               分析性程序 ]-LE'Px|  
annual financial statements                        年度会计报表，年度财务报表 *n?:)(  
appendix                                          附录，附表 MdjMTe s  
applicable                                         适用的 n:
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applicable laws and regulations                 适用的法规 HD|)D5wH|  
application systems                                  应用系统 +N&(lj  
apply consistently                              一贯地执行，一贯地实施 w ~?eX/;  
appropriate                                       适当的，合适的； <"%h1 {V  
征用，挪用 h;[Ncj]  
appropriate authorization                          适当的授权 ToM*tXj  
appropriateness of audit evidence                    审计证据的适当性  [+7X
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approval                                    批准，核准 )`7h,w J[1  
assertion                                    (会计报表上的)认定；确认 Z}StA0F_  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 gq &85([  
asset                                                 资产，财产 ZWEzL$VWi  
asset restructuring                             资产重组 Oip..f0  
assignment of duties                                 职责的划分 >G7U7R}R  
assistant                                     助理，助理人员 {0{$.L  
associated company                                 联属公司，联营公司 Md{f,,E'^@  
association                                        联合，结合；协会，社团 - & r{%7  
assumption                                       假设，假定 >9|+F[Fc  
at a given date                                         在某一特定时日 7W
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attestation                                         鉴证，公证 8}@a?QS(&  
attestation service                             鉴证服务 P*sCrGO%  
audit adjustment                                审计调整 ZA@"uqa6b  
audit areas                                        审计领域 VH65=9z  
audit conclusion                                审计结论 `d#_66TLr  
audit effectiveness                             审计效果 "// 8^e%Xo  
audit efficiency                                  审计效率 AOUO',v  
audit engagement letter                      审计业务约定书 P .(X]+  
audit evidence                                          审计证据 ~;Kl/Z  
audit fee                                    审计费 aa]v7d  
audit files                                          审计档案 U%l{>*
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audit findings                                     审计中发现的事项 3W0:0I  
audit implementation stage                        审计实施阶段 -
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audit mark                                        审计标识 n_glYSV!  
audit materiality                                 审计重要性 JwcP[w2  
audit method                                     审计方法 F4Z0g*^x  
audit objective                                         审计目标，审计目的 Q)&Ztw<  
audit of financial statements                      会计报表审计，财务报表审计 7X>3WF  
audit opinion                                     审计意见 !I&Sy]G  
audit period                                      被审计期间，被审计年度 }qPo%T  
audit plan                                          审计计划 0l*/_;wo  
audit planning                                    编制审计计划，制定审计计划，审计计划 ;oE4,  
audit planning stage                                  审计计划阶段 |05LH
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audit procedure                                审计程序 <'33!8 G  
audit programme                               审计程序表，具体审计计划 uM#/  
audit report                                       审计报告 k/O&,T77}J  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 5H2|:GzUc  
audit report with a qualified opinion                 有保留意见的审计报告 1cega1s3xR  
audit report with an adverse opinion                否定意见的审计报告 qsx1:Ny1  
audit report with dual dates                      双重日期审计报告 SYx)!n6U  
audit reporting stage                                 审计报告阶段 \ 3N#%  
audit responsibility                                   审计责任 9 |Y?#oZ1  
audit results                                      审计结果 >s q9c/}X  
audit risk                                          审计风险 K .~U% v}  
audit sampling                                          审计抽样 mH"`46  
audit sampling techniques                         审计抽样方法，审计抽样技术 0kfw8Lon  
audit strategies                                  审计策略 _u; UU$~  
audit summary                                         审计总结，审计小结 X)+N>8o?N  
audit team                                         审计小组 P
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audit test                                    审计测试 ]g
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audit trail                                          审计轨迹 :1Cc~+]w(u  
audit work                                        审计工作 P@#6.Bb#V  
audit working paper                                 审计工作底稿 rOGJ%|%(  
audited financial statement                        审计会计报表，已审计财务报表 cAS5&T<  
Auditing Guidelines (the～)                      审计规范指南 Ycwb1e#  
auditing standards                             审计准则 p"Y=  
audit-oriented working paper                          (审计)业务类工作底稿 `Ii>wb  
authorisation                                     授权 '`u1,h  
authorisation of transaction                       交易的授权 WjB[e>  
availability                                         可获得性 bUNp>H>L  
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balance                                      余额；差额；平衡 /e\dsC{uJ  
balance sheet                                    资产负债表 NINiX(  
bank                                                 银行 (Lp-3Xx  
bank account                                    银行账户，银行户头 ]jYM;e  
bank statement                                 银行对账单 %oo&
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barter transaction                              易货交易，以物换物交易 Z:Wix|,ONS  
basis of audit                                    审计依据 #*~Uu.T  
basis of preparation                                (会计报表的)编制基础 >
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book of account                               账目，账簿 NKRXY~zHh  
borrowing                                         借款，贷款，借债 7>'F=}6[Y
 
branch                                              分支，分支机构，分店 1 /`>Eh  
brought forward                                (账户余额等的)承上年，承上期，承上页 lMP7o&  
budget                                              预算 Jc+U$h4  
building                                      建筑物；大楼 VO9<:R  
business conditions                                  业务情况，经营情况 k)J7) L  
business licence                               (企业等的)营业执照 8"@<s?0\"  
business relation                                业务关系 a5iMCmL
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