[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 yel>-=Vn  
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审计词汇英汉对照 yl 
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ability to continue as a going concern               持续经营能力 #H!~:Xu   
acceptability                                     可接受性，可接受程度 "b1_vA]03  
acceptable level of detection risk                     检查风险的可接受水平 L+I[yJY:!  
acceptance of engagement                       接受委托 1'aS2vB9  
accepting the engagement for the first time              首次接受委托 >E]*5jqU  
access to asset                                         对资产的接触 ;Ly4Z*!2  
according to                                     根据，依据，依照 "*7I~.7U(*  
account balance                                账户余额 2$\f !6p  
account for                                       对……进行会计处理，核算；解释 d\)v62 P  
accounting                                        会计，会计学 G x,D'H'  
accounting advisory serve                        会计咨询服务 PU'v o4  
accounting firm                                 会计师事务所 Gi<f/xQk>  
accounting information                      会计信息，会计资料 dt5gQ9(B  
accounting period                             会计期间 "Q/3]hc.  
accounting policies                                   会计政策 kkJg/:g  
accounting professional bodies                 会计职业组织，会计职业团体 r p@=
  
accounting records                                   会计记录 \6lXsu;I.X  
accounting responsibility                           会计责任 D>|:f-Z6Z  
accounting service                             会计服务 >^Y9p~  
accounting standards                                会计准则 JQtH},Tr  
Accounting Standards for Business Enterprises       企业会计准则 4;*V^\',9  
accounting system                             会计系统 `3+U6>U [  
accounting treatment                                会计处理 t%TZu>(1O  
accuracy                                    准确性，精确性 H!Od.$ZIX  
additional audit procedures                      追加审计程序 )`Fr*H3{  
addressee                                         收件人，收信人 I}q-J~s  
Administration of State-owned Assets  (the～)     国有资产管理局 AH7k|6ku<*  
administrative laws and regulations                 行政法规 p/:5bvA  
adverse impact                                 不利影响，负面影响 #>,cc?H-  
adverse opinion                                反对意见 !;xE7w  
advisory group                                  咨询组，顾问组 hD,-!R  
agency fee                                        代理费，代理费用 va<+)b\  
aggregate                                          总计，合计为…… e7qT;  
alternation of document and record                 变造文件和记录 iY($O/G[+  
alternative audit procedures                      替代审计程序，备选审计程序 h49Q2`  
amend                                              修改，修订 =&p
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amortisation                                      摊销 )
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analytical capacity                             分析能力 ,qfa,O  
analytical procedures                               分析性程序 7*5ctc!dG  
annual financial statements                        年度会计报表，年度财务报表 dL
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appendix                                          附录，附表 Qnw$=L:  
applicable                                         适用的 9s!/yiP5  
applicable laws and regulations                 适用的法规 |-mazvA  
application systems                                  应用系统
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apply consistently                              一贯地执行，一贯地实施 Y/^<t'o&  
appropriate                                       适当的，合适的； gP<_DEd^`  
征用，挪用 '-vyQ^  
appropriate authorization                          适当的授权 [v`4OQF/  
appropriateness of audit evidence                    审计证据的适当性 ;1dz?'%V  
approval                                    批准，核准 v<SEGv-  
assertion                                    (会计报表上的)认定；确认 k$c j|-<  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 }*'ha=`J  
asset                                                 资产，财产 F[u%t34'  
asset restructuring                             资产重组 cOb%SC[A{  
assignment of duties                                 职责的划分 Wy4^mOv  
assistant                                     助理，助理人员 v2{O67j} o  
associated company                                 联属公司，联营公司 [FL I+;gY  
association                                        联合，结合；协会，社团 R u5&xIQ  
assumption                                       假设，假定 7j:{r Cp3J  
at a given date                                         在某一特定时日 b8>9mKs  
attestation                                         鉴证，公证 /;4MexgB%  
attestation service                             鉴证服务 Lm|X5RVq  
audit adjustment                                审计调整 j 7URg>i0  
audit areas                                        审计领域 0vp I#q  
audit conclusion                                审计结论 ~N9-an  
audit effectiveness                             审计效果 udFju&!W  
audit efficiency                                  审计效率 @>5<m'}2  
audit engagement letter                      审计业务约定书 _w;+Jh  
audit evidence                                          审计证据 |esjhf}H>v  
audit fee                                    审计费 }NCvaO  
audit files                                          审计档案 BUinzW z{a  
audit findings                                     审计中发现的事项 (OB8vTRXP  
audit implementation stage                        审计实施阶段 ]5fM?:<l  
audit mark                                        审计标识 5$U>M
 
audit materiality                                 审计重要性 9/Dt:R3QU  
audit method                                     审计方法 fZ}Y(TG/  
audit objective                                         审计目标，审计目的 5V~p@vCx  
audit of financial statements                      会计报表审计，财务报表审计 1`lFF_stkP  
audit opinion                                     审计意见 0@lC5-=  
audit period                                      被审计期间，被审计年度 t5X lR]` w  
audit plan                                          审计计划 JF%=Bc$C  
audit planning                                    编制审计计划，制定审计计划，审计计划 AJfi,rFPg  
audit planning stage                                  审计计划阶段 lzG;F]  
audit procedure                                审计程序 i@5%d!J  
audit programme                               审计程序表，具体审计计划 bU]N^og^  
audit report                                       审计报告 r)(BT:2m  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 L59oh  
audit report with a qualified opinion                 有保留意见的审计报告 oxQID  
audit report with an adverse opinion                否定意见的审计报告 WV1
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audit report with dual dates                      双重日期审计报告 ]t)M}^w  
audit reporting stage                                 审计报告阶段 &hN&nH"PC  
audit responsibility                                   审计责任 jHlOP,kc  
audit results                                      审计结果 1lyO
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audit risk                                          审计风险 @O}j:b  
audit sampling                                          审计抽样 >JPJ%~y  
audit sampling techniques                         审计抽样方法，审计抽样技术 / 7XdV  
audit strategies                                  审计策略 t* vg]Yc  
audit summary                                         审计总结，审计小结 F.pHL)37  
audit team                                         审计小组 07Q[L'}y@  
audit test                                    审计测试 xeM':hD.o  
audit trail                                          审计轨迹 6BU0hV  
audit work                                        审计工作 s9kLB
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audit working paper                                 审计工作底稿 7. 9s.*  
audited financial statement                        审计会计报表，已审计财务报表 WG/J4H`Od  
Auditing Guidelines (the～)                      审计规范指南 \h7J/es^p!  
auditing standards                             审计准则 ?lDcaI>+n  
audit-oriented working paper                          (审计)业务类工作底稿 '$h@  
authorisation                                     授权 %;(|KrUN  
authorisation of transaction                       交易的授权
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availability                                         可获得性 k>&s(b  
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balance                                      余额；差额；平衡 (1AA;)`Kp  
balance sheet                                    资产负债表 &U$8zn~[k  
bank                                                 银行
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bank account                                    银行账户，银行户头 j%Z{.>mJ  
bank statement                                 银行对账单 `bZU&A(`Be  
barter transaction                              易货交易，以物换物交易 uxC   
basis of audit                                    审计依据 x)VIA]  
basis of preparation                                (会计报表的)编制基础 0uIV6LI  
book of account                               账目，账簿 \W`}L  
borrowing                                         借款，贷款，借债 iCnUnR{  
branch                                              分支，分支机构，分店 y|;8:b32  
brought forward                                (账户余额等的)承上年，承上期，承上页 AqbT{,3yW  
budget                                              预算 N _~KZQ11^  
building                                      建筑物；大楼 OKZam ik~  
business conditions                                  业务情况，经营情况 vbA7I<;  
business licence                               (企业等的)营业执照 / }XsuH  
business relation                                业务关系 ?Tc)f_a  
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