[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 U
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审计词汇英汉对照 3iB8QO;pp  
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ability to continue as a going concern               持续经营能力 I8m(p+Z=  
acceptability                                     可接受性，可接受程度 tZJKB1#WbP  
acceptable level of detection risk                     检查风险的可接受水平 ~34$D],D  
acceptance of engagement                       接受委托 T"O!  
accepting the engagement for the first time              首次接受委托 so;aN'{6@  
access to asset                                         对资产的接触 61wiXX"N  
according to                                     根据，依据，依照 E>&dG:3no  
account balance                                账户余额 #C|iW@  
account for                                       对……进行会计处理，核算；解释 d/e9LK  
accounting                                        会计，会计学 t^q/'9Ai&J  
accounting advisory serve                        会计咨询服务 %BL+'&q  
accounting firm                                 会计师事务所 IySlu^a  
accounting information                      会计信息，会计资料 ,W.O*vC
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accounting period                             会计期间  M`
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accounting policies                                   会计政策 _b+3;Dy  
accounting professional bodies                 会计职业组织，会计职业团体 Gb"PMai  
accounting records                                   会计记录 PWTAy\  
accounting responsibility                           会计责任 [.2>=3T  
accounting service                             会计服务 ,\VNs'j  
accounting standards                                会计准则 6uDNqq  
Accounting Standards for Business Enterprises       企业会计准则 ~U`aH~R  
accounting system                             会计系统 )pg?ZM9  
accounting treatment                                会计处理 5z0S
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accuracy                                    准确性，精确性 o^Ms(?K%t  
additional audit procedures                      追加审计程序 /gxwp:&lY  
addressee                                         收件人，收信人 m$]?Jq  
Administration of State-owned Assets  (the～)     国有资产管理局 Q WOd&=:  
administrative laws and regulations                 行政法规 wuPx6hC
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adverse impact                                 不利影响，负面影响 Ax&+UxQ0|  
adverse opinion                                反对意见 w!61k \  
advisory group                                  咨询组，顾问组 ^s^X nQhE  
agency fee                                        代理费，代理费用 !y6 D+<k*]  
aggregate                                          总计，合计为…… o_?YYw-:  
alternation of document and record                 变造文件和记录 d35,[  
alternative audit procedures                      替代审计程序，备选审计程序 xand%XNv  
amend                                              修改，修订 ZZ.Gp B.  
amortisation                                      摊销 j#29L"  
analytical capacity                             分析能力 l/SbJrM*  
analytical procedures                               分析性程序 ^hU7QxW  
annual financial statements                        年度会计报表，年度财务报表 v=!]t=P)t  
appendix                                          附录，附表 $cjidBi`):  
applicable                                         适用的 ]2?t$"G8  
applicable laws and regulations                 适用的法规 +g(QF
  
application systems                                  应用系统 %|UCs8EFm  
apply consistently                              一贯地执行，一贯地实施 *f1MgP*GKF  
appropriate                                       适当的，合适的； XJ.vj+XXb  
征用，挪用 4jvgyi9  
appropriate authorization                          适当的授权 }.x?$C+\"  
appropriateness of audit evidence                    审计证据的适当性 >=wlS\:"  
approval                                    批准，核准 O3Yv ->#  
assertion                                    (会计报表上的)认定；确认 $Die~rPU  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 1I_(!F{Ho  
asset                                                 资产，财产 :hZYh.y\l  
asset restructuring                             资产重组 G>"w$Us  
assignment of duties                                 职责的划分 T C'tui  
assistant                                     助理，助理人员 l9 \ *G;  
associated company                                 联属公司，联营公司 S_WYU&8  
association                                        联合，结合；协会，社团 Ve<l7U;  
assumption                                       假设，假定 i&RPYbT{  
at a given date                                         在某一特定时日 Tw =Jc 's  
attestation                                         鉴证，公证 G;MmD?VJ g  
attestation service                             鉴证服务 \It8+^d@  
audit adjustment                                审计调整 (z\@T`6`  
audit areas                                        审计领域 bP(xMw<'j  
audit conclusion                                审计结论 1Jt5|'tl  
audit effectiveness                             审计效果 = 
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audit efficiency                                  审计效率 (z#qkKL{^  
audit engagement letter                      审计业务约定书 (]1n!  
audit evidence                                          审计证据 h49|x&0 3  
audit fee                                    审计费 V|)3l7IC<  
audit files                                          审计档案 l@%MS\{  
audit findings                                     审计中发现的事项 x8w455  
audit implementation stage                        审计实施阶段
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audit mark                                        审计标识 K08xiMjl  
audit materiality                                 审计重要性 d[J
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audit method                                     审计方法 m\RU|Z  
audit objective                                         审计目标，审计目的 \}Z5}~S  
audit of financial statements                      会计报表审计，财务报表审计 8A#qbBD  
audit opinion                                     审计意见 -)PQ&[  
audit period                                      被审计期间，被审计年度 8i;EpAwB  
audit plan                                          审计计划 f.4r'^  
audit planning                                    编制审计计划，制定审计计划，审计计划 R_`i=>Z-  
audit planning stage                                  审计计划阶段 (]>=y  
audit procedure                                审计程序 )l~:Puvh  
audit programme                               审计程序表，具体审计计划 &]iiBp#2  
audit report                                       审计报告 [LbUlNq^B@  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 Yxp.`  
audit report with a qualified opinion                 有保留意见的审计报告 mr&nB  
audit report with an adverse opinion                否定意见的审计报告 INZsDM 9  
audit report with dual dates                      双重日期审计报告 &Ba` 3V\M  
audit reporting stage                                 审计报告阶段 hOG9  
audit responsibility                                   审计责任 j#hFx+S  
audit results                                      审计结果 @m[q0G}  
audit risk                                          审计风险 BIqZg$  
audit sampling                                          审计抽样 ihS;q6ln  
audit sampling techniques                         审计抽样方法，审计抽样技术
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audit strategies                                  审计策略 ~.;+uH<i  
audit summary                                         审计总结，审计小结 cks53/Z  
audit team                                         审计小组 z|E/pm$^  
audit test                                    审计测试 MEf`&<t  
audit trail                                          审计轨迹 )RG@D\t,  
audit work                                        审计工作 I&%{%*y  
audit working paper                                 审计工作底稿 4>x]v!d  
audited financial statement                        审计会计报表，已审计财务报表 ?NkweT(  
Auditing Guidelines (the～)                      审计规范指南 kK\G+{z?  
auditing standards                             审计准则 GG<{n$h  
audit-oriented working paper                          (审计)业务类工作底稿 X:PB }  
authorisation                                     授权 845a%A$  
authorisation of transaction                       交易的授权 o_R<7o/d|  
availability                                         可获得性 Z\c^CN  
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balance                                      余额；差额；平衡 Jas=D  
balance sheet                                    资产负债表 dnRbt{`jP  
bank                                                 银行 _kGJqyYV  
bank account                                    银行账户，银行户头 q% *-4GP  
bank statement                                 银行对账单 #e)A  
barter transaction                              易货交易，以物换物交易 B /q/6Pp  
basis of audit                                    审计依据 A@M%}h  
basis of preparation                                (会计报表的)编制基础 P5-1z&9O  
book of account                               账目，账簿 $v5
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borrowing                                         借款，贷款，借债 [&y="6No  
branch                                              分支，分支机构，分店 qM}Uk3N0  
brought forward                                (账户余额等的)承上年，承上期，承上页 ,t?c=u\5  
budget                                              预算 [Ume^  
building                                      建筑物；大楼 /q[5- 96c  
business conditions                                  业务情况，经营情况 NEp )V'  
business licence                               (企业等的)营业执照 cC@.&  
business relation                                业务关系 k%2woHSu&  
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