[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 O<}^`4d  
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审计词汇英汉对照 [h"#Gwb=;  
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ability to continue as a going concern               持续经营能力 Y-8qAF?SJ]  
acceptability                                     可接受性，可接受程度 44s K2  
acceptable level of detection risk                     检查风险的可接受水平 ,p(4OZz5,  
acceptance of engagement                       接受委托 M:m-iX  
accepting the engagement for the first time              首次接受委托 2m`4B_g A  
access to asset                                         对资产的接触 T9 @^@l$  
according to                                     根据，依据，依照 fX.V+.rj  
account balance                                账户余额 8mjP 2  
account for                                       对……进行会计处理，核算；解释 {?a9>g-BW  
accounting                                        会计，会计学 ~&E|;\G  
accounting advisory serve                        会计咨询服务 bYzBe\^3q3  
accounting firm                                 会计师事务所 $D,
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accounting information                      会计信息，会计资料 F~Kd5-I@  
accounting period                             会计期间 Salu[)+?  
accounting policies                                   会计政策 6~g:"}  
accounting professional bodies                 会计职业组织，会计职业团体 | ?6
wlf  
accounting records                                   会计记录 Oto
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accounting responsibility                           会计责任 mwuFXu/  
accounting service                             会计服务 'pE %'8R  
accounting standards                                会计准则 ?$O5w*  
Accounting Standards for Business Enterprises       企业会计准则 ] o!#]]  
accounting system                             会计系统 ^V^In-[!y:  
accounting treatment                                会计处理 `[+9n2j
 
accuracy                                    准确性，精确性 0m5Q;|mH  
additional audit procedures                      追加审计程序 Z&mV1dxR  
addressee                                         收件人，收信人 niO
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Administration of State-owned Assets  (the～)     国有资产管理局 /)8 0@  
administrative laws and regulations                 行政法规 \!UNale  
adverse impact                                 不利影响，负面影响 tVx.J'"Y  
adverse opinion                                反对意见 Z
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advisory group                                  咨询组，顾问组 #vO3*-hs  
agency fee                                        代理费，代理费用 Q9K+k*?{N  
aggregate                                          总计，合计为…… ht^U VV2  
alternation of document and record                 变造文件和记录 &`rV{%N"  
alternative audit procedures                      替代审计程序，备选审计程序 y)3(  
amend                                              修改，修订 mB(*)PwZ  
amortisation                                      摊销 l3aG#4jj  
analytical capacity                             分析能力 -X#J<u T/  
analytical procedures                               分析性程序 inBd.%Yr  
annual financial statements                        年度会计报表，年度财务报表 t\2myR3  
appendix                                          附录，附表 *$(=I6b  
applicable                                         适用的 YQR*?/?a  
applicable laws and regulations                 适用的法规 >J=x";,D|~  
application systems                                  应用系统 XEqg%f  
apply consistently                              一贯地执行，一贯地实施 ]\nG1+ta  
appropriate                                       适当的，合适的； $ql-"BB  
征用，挪用 ;{|a~e?Y  
appropriate authorization                          适当的授权 |-7<?aw"  
appropriateness of audit evidence                    审计证据的适当性 f{e*R#+&  
approval                                    批准，核准 ADX}  
assertion                                    (会计报表上的)认定；确认 Q}jbk9gM5  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 :C42yQAP  
asset                                                 资产，财产 V>P\yr?  
asset restructuring                             资产重组 @"9y\1u  
assignment of duties                                 职责的划分 gb:Cc,F,%  
assistant                                     助理，助理人员 tYfhKJzGC  
associated company                                 联属公司，联营公司 [
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association                                        联合，结合；协会，社团 *9^CgLF  
assumption                                       假设，假定 hE:P 'O1  
at a given date                                         在某一特定时日 1elx~5v1.=  
attestation                                         鉴证，公证 c: *wev  
attestation service                             鉴证服务 PqcuSb6  
audit adjustment                                审计调整 ,Ucb)8a  
audit areas                                        审计领域 qn@Qd9Sf  
audit conclusion                                审计结论 s)=L6t^a6  
audit effectiveness                             审计效果 v%3)wD  
audit efficiency                                  审计效率 nVG\*#*]|  
audit engagement letter                      审计业务约定书 if5Y!Tx?G  
audit evidence                                          审计证据 se_zCS4Y  
audit fee                                    审计费 Ao96[2U6  
audit files                                          审计档案 JXj`  
audit findings                                     审计中发现的事项 !w f N~.Y  
audit implementation stage                        审计实施阶段 :yT~.AK}>1  
audit mark                                        审计标识 9r1pdG_C@  
audit materiality                                 审计重要性 fJv0 B*  
audit method                                     审计方法 F__>`Dol  
audit objective                                         审计目标，审计目的 3:Co K#  
audit of financial statements                      会计报表审计，财务报表审计 q1dYiG.-Z  
audit opinion                                     审计意见 j<deTK;.  
audit period                                      被审计期间，被审计年度 tzpGKhrk6  
audit plan                                          审计计划 jZv8X5
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audit planning                                    编制审计计划，制定审计计划，审计计划 2|}p&~G(  
audit planning stage                                  审计计划阶段 Q\=u2}/z0  
audit procedure                                审计程序 k5-mK{RZ  
audit programme                               审计程序表，具体审计计划 4)j<(5  
audit report                                       审计报告 0nie>  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 FA{I S0  
audit report with a qualified opinion                 有保留意见的审计报告 d+T]EpQJ*  
audit report with an adverse opinion                否定意见的审计报告 '%RMpyK~  
audit report with dual dates                      双重日期审计报告 M`?/QU~  
audit reporting stage                                 审计报告阶段 LO"HwN43h  
audit responsibility                                   审计责任 y6*i/3  
audit results                                      审计结果 ^J% w[F E  
audit risk                                          审计风险 flLmZ1"  
audit sampling                                          审计抽样 0^
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audit sampling techniques                         审计抽样方法，审计抽样技术 [JAd1%$3  
audit strategies                                  审计策略 9:~,TH  
audit summary                                         审计总结，审计小结 TaolX*$5  
audit team                                         审计小组 uaDU+ywL  
audit test                                    审计测试 * n!0  
audit trail                                          审计轨迹 ^\+6*YE 4  
audit work                                        审计工作 dN*<dz+4r  
audit working paper                                 审计工作底稿 q }z,C{Wq<  
audited financial statement                        审计会计报表，已审计财务报表 M2xUs  
Auditing Guidelines (the～)                      审计规范指南 *znCe(dd  
auditing standards                             审计准则 W)4xO>ck*3  
audit-oriented working paper                          (审计)业务类工作底稿 tb=L+WAIw  
authorisation                                     授权 coLn};W2  
authorisation of transaction                       交易的授权 Gj)Qw6  
availability                                         可获得性 zV80r+y  
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balance                                      余额；差额；平衡 S?3{G@!  
balance sheet                                    资产负债表 ]ip
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bank                                                 银行 [\.>BK  
bank account                                    银行账户，银行户头 H>7!
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bank statement                                 银行对账单 |d`?wm-   
barter transaction                              易货交易，以物换物交易 ^cAJCbp7  
basis of audit                                    审计依据 15eHddd  
basis of preparation                                (会计报表的)编制基础 fGe{7p6XV*  
book of account                               账目，账簿 t!iF(R\  
borrowing                                         借款，贷款，借债 0~S<}N  
branch                                              分支，分支机构，分店 8 Zj>|u  
brought forward                                (账户余额等的)承上年，承上期，承上页 T8m%_U#b  
budget                                              预算 v'@LuF'e8  
building                                      建筑物；大楼 &YMVoyVD  
business conditions                                  业务情况，经营情况 J2cNwhZ  
business licence                               (企业等的)营业执照 r2Z`4tN:  
business relation                                业务关系 L+kS8D<  
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