[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 HBw0
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审计词汇英汉对照 t2q WB[r  
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ability to continue as a going concern               持续经营能力 U*T :p>&  
acceptability                                     可接受性，可接受程度 xCMuq9zt@  
acceptable level of detection risk                     检查风险的可接受水平 Tn$| Xa+:s  
acceptance of engagement                       接受委托 lPz5.(5'  
accepting the engagement for the first time              首次接受委托 Q FhQfn  
access to asset                                         对资产的接触 8)J,jh9q  
according to                                     根据，依据，依照 +:z%#D  
account balance                                账户余额 ,qhv(  
account for                                       对……进行会计处理，核算；解释 aQ)g7C  
accounting                                        会计，会计学 ZaFqGcS~  
accounting advisory serve                        会计咨询服务 \BSPv]d  
accounting firm                                 会计师事务所 > 'JWW*Y!  
accounting information                      会计信息，会计资料 >k u7{1)  
accounting period                             会计期间 MO79FNH2\  
accounting policies                                   会计政策 XP65  
accounting professional bodies                 会计职业组织，会计职业团体 ?QzN\fY;  
accounting records                                   会计记录 ^X<ytOd5  
accounting responsibility                           会计责任 opCQ=G1  
accounting service                             会计服务 lpefOnO[  
accounting standards                                会计准则 'RCX6TKBnR  
Accounting Standards for Business Enterprises       企业会计准则 y(Q.uYz*  
accounting system                             会计系统 uL@'Hv A  
accounting treatment                                会计处理 l
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accuracy                                    准确性，精确性 N37#Vs  
additional audit procedures                      追加审计程序 qV@Hu/;  
addressee                                         收件人，收信人 @wXo{p@W  
Administration of State-owned Assets  (the～)     国有资产管理局 x0L,$Ol  
administrative laws and regulations                 行政法规 kC+dQ&@g{  
adverse impact                                 不利影响，负面影响 1)M%]I4  
adverse opinion                                反对意见 ivi&;  
advisory group                                  咨询组，顾问组 h,'m*@Eg  
agency fee                                        代理费，代理费用 w W^3/  
aggregate                                          总计，合计为…… p2Fi(BW*q  
alternation of document and record                 变造文件和记录 ?s: 2~Qlu  
alternative audit procedures                      替代审计程序，备选审计程序 eadY(-4|I-  
amend                                              修改，修订 f@IL2DL}\  
amortisation                                      摊销 7ZgFCK,8m,  
analytical capacity                             分析能力 |Oe$)(`|h  
analytical procedures                               分析性程序 E
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annual financial statements                        年度会计报表，年度财务报表 Gt?ckMB  
appendix                                          附录，附表 I*8_5?)g<  
applicable                                         适用的 <' b%  
applicable laws and regulations                 适用的法规 _l.kbfp@  
application systems                                  应用系统 [
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apply consistently                              一贯地执行，一贯地实施 p:^;A/D  
appropriate                                       适当的，合适的； ed7Hz#Qc  
征用，挪用 gOA]..lh  
appropriate authorization                          适当的授权 jhSc9  
appropriateness of audit evidence                    审计证据的适当性 w 1|YR  
approval                                    批准，核准 2<5s0GT'/  
assertion                                    (会计报表上的)认定；确认 gUxJ>~  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 xBMhk9b^0  
asset                                                 资产，财产 9Z_98Rh  
asset restructuring                             资产重组 Nv
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assignment of duties                                 职责的划分 uEkUK|
 
assistant                                     助理，助理人员 c-^\YSDMN  
associated company                                 联属公司，联营公司 ]#x?[F  
association                                        联合，结合；协会，社团 cwA+?:Ry}  
assumption                                       假设，假定 }c*6|B@f  
at a given date                                         在某一特定时日 lO0 PZnW9  
attestation                                         鉴证，公证 d/:zO4v3  
attestation service                             鉴证服务 g4*]R>f  
audit adjustment                                审计调整 B^uQv|m  
audit areas                                        审计领域 #N"K4@]{  
audit conclusion                                审计结论 }x1p~N+;  
audit effectiveness                             审计效果 slMWk;fmD}  
audit efficiency                                  审计效率 *.0#cP7 "  
audit engagement letter                      审计业务约定书 /8w _jjW  
audit evidence                                          审计证据 I- 
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audit fee                                    审计费 !B{N:?r  
audit files                                          审计档案 &llp*< i7  
audit findings                                     审计中发现的事项 X+T +y>ea  
audit implementation stage                        审计实施阶段 hUy\)GsT  
audit mark                                        审计标识 I 0}+}{M:  
audit materiality                                 审计重要性 :K_JY   
audit method                                     审计方法 O)!MWmr  
audit objective                                         审计目标，审计目的 y2eeE CS]  
audit of financial statements                      会计报表审计，财务报表审计 za20Y?)[  
audit opinion                                     审计意见 Q2[D|{Z  
audit period                                      被审计期间，被审计年度 P:yMj&)  
audit plan                                          审计计划 <w d+cPZQr  
audit planning                                    编制审计计划，制定审计计划，审计计划 } .cP  
audit planning stage                                  审计计划阶段 YQ}bG{V  
audit procedure                                审计程序 64OgE!  
audit programme                               审计程序表，具体审计计划 ?5!>k^q  
audit report                                       审计报告 X}v]iX  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 :j q   
audit report with a qualified opinion                 有保留意见的审计报告 tA2I_WCl  
audit report with an adverse opinion                否定意见的审计报告 T7=~l)I  
audit report with dual dates                      双重日期审计报告 wZm=h8d  
audit reporting stage                                 审计报告阶段 Td5;bg6Qy  
audit responsibility                                   审计责任 "p~1|?T  
audit results                                      审计结果 *gC6yQ2?  
audit risk                                          审计风险 f|1GlUA{t  
audit sampling                                          审计抽样 u;Q'xuo3  
audit sampling techniques                         审计抽样方法，审计抽样技术 X, <n|zp  
audit strategies                                  审计策略 cM;&$IjCt  
audit summary                                         审计总结，审计小结 "[(I*
  
audit team                                         审计小组 F? kW{,*  
audit test                                    审计测试 V[Jd1T  
audit trail                                          审计轨迹 1dF=BR8  
audit work                                        审计工作 MKYXYR  
audit working paper                                 审计工作底稿 p`3pRrER  
audited financial statement                        审计会计报表，已审计财务报表 6XO%l0dC.  
Auditing Guidelines (the～)                      审计规范指南 L+PrV y  
auditing standards                             审计准则 GyO
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audit-oriented working paper                          (审计)业务类工作底稿 0'm4 )\  
authorisation                                     授权 :*"0o{ ie  
authorisation of transaction                       交易的授权 SPxgIP;IR  
availability                                         可获得性 $gN1&K  
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balance                                      余额；差额；平衡 ui,#AZQ#{4  
balance sheet                                    资产负债表  Yq.Cz:>b  
bank                                                 银行 &41=YnC6  
bank account                                    银行账户，银行户头 shwKB 5  
bank statement                                 银行对账单 \KmjA)(  
barter transaction                              易货交易，以物换物交易 99}n%(V  
basis of audit                                    审计依据 zhI} p.  
basis of preparation                                (会计报表的)编制基础 BOLG#}sm  
book of account                               账目，账簿 ;Bo{.91
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borrowing                                         借款，贷款，借债 ~B%=g)
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branch                                              分支，分支机构，分店 aU3 m{pE  
brought forward                                (账户余额等的)承上年，承上期，承上页 WVp7H  
budget                                              预算 y8Bi5Ae,+1  
building                                      建筑物；大楼 8]Xwj].^C  
business conditions                                  业务情况，经营情况 /YWoDHL  
business licence                               (企业等的)营业执照 m?G}%u  
business relation                                业务关系 qh/q<  
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