[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 Zd^rNHhA  
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审计词汇英汉对照 AK,J 7
 
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ability to continue as a going concern               持续经营能力 ][gq#Vx@  
acceptability                                     可接受性，可接受程度 1-%fo~!l  
acceptable level of detection risk                     检查风险的可接受水平 b3&zjjQ  
acceptance of engagement                       接受委托 6}gls}[0{e  
accepting the engagement for the first time              首次接受委托 *xx'@e|<;  
access to asset                                         对资产的接触 {C 6=[  
according to                                     根据，依据，依照 +X#vVD3"  
account balance                                账户余额 W]"zctE  
account for                                       对……进行会计处理，核算；解释 /f:dv?!km  
accounting                                        会计，会计学 63q^ $I  
accounting advisory serve                        会计咨询服务 m!|kW{B#A  
accounting firm                                 会计师事务所 5A)2} D]  
accounting information                      会计信息，会计资料 ~Sg5:T3  
accounting period                             会计期间 MW! srTQ_  
accounting policies                                   会计政策 [.O?Z=5a[V  
accounting professional bodies                 会计职业组织，会计职业团体 ?J%1#1L"/  
accounting records                                   会计记录 0[RL>;
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accounting responsibility                           会计责任 "Q}#^h]F  
accounting service                             会计服务 1t:Q_j0Ym  
accounting standards                                会计准则 $* ^kY
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Accounting Standards for Business Enterprises       企业会计准则 s`M9
  
accounting system                             会计系统 &vo--V1|  
accounting treatment                                会计处理 09X01 X[  
accuracy                                    准确性，精确性 #X%~B'  
additional audit procedures                      追加审计程序 bx#>BK!  
addressee                                         收件人，收信人 ;;_,~pI?k  
Administration of State-owned Assets  (the～)     国有资产管理局 }\
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administrative laws and regulations                 行政法规 n&{Dq}q  
adverse impact                                 不利影响，负面影响 ^ssK  
adverse opinion                                反对意见 G! ]k#.^A,  
advisory group                                  咨询组，顾问组 Pj#<K%Bz  
agency fee                                        代理费，代理费用 %7"q"A r[  
aggregate                                          总计，合计为…… 8>trS=;n  
alternation of document and record                 变造文件和记录 j>*R]mr6  
alternative audit procedures                      替代审计程序，备选审计程序 g-Mj.owu=  
amend                                              修改，修订 )<oJnxe]  
amortisation                                      摊销 .R)D3NZp  
analytical capacity                             分析能力 S'|,
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analytical procedures                               分析性程序 q 0$,*[PH  
annual financial statements                        年度会计报表，年度财务报表 3p39`"~  
appendix                                          附录，附表 yWg @v+  
applicable                                         适用的 Q}1 R5@7  
applicable laws and regulations                 适用的法规
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application systems                                  应用系统 *EOdEFsR/  
apply consistently                              一贯地执行，一贯地实施 txJr;  
appropriate                                       适当的，合适的； cGtO +D E  
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appropriate authorization                          适当的授权 vL|SY_:4  
appropriateness of audit evidence                    审计证据的适当性 q+Lr"&'Q  
approval                                    批准，核准 I3=%h  
assertion                                    (会计报表上的)认定；确认 Q;[,Q~c[u  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 9*2[B"5  
asset                                                 资产，财产 sR(9IW-  
asset restructuring                             资产重组 aDq5C-MzG  
assignment of duties                                 职责的划分 vX{J' H]u  
assistant                                     助理，助理人员 J,V9k[88  
associated company                                 联属公司，联营公司 !g?| 9  
association                                        联合，结合；协会，社团 s:OFVlC%\  
assumption                                       假设，假定 CpA|4'#  
at a given date                                         在某一特定时日 W0y '5`  
attestation                                         鉴证，公证 !2 LCLN\  
attestation service                             鉴证服务 NhfJ30~  
audit adjustment                                审计调整 K-e9>fmB#  
audit areas                                        审计领域 M
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audit conclusion                                审计结论 &%8'8,.  
audit effectiveness                             审计效果 | h`0u'#  
audit efficiency                                  审计效率 8B7cBkl:  
audit engagement letter                      审计业务约定书 0@yXi  
audit evidence                                          审计证据 :j5n7s?&=y  
audit fee                                    审计费 &+a9+y  
audit files                                          审计档案 @Py/K /  
audit findings                                     审计中发现的事项 vqnw#U4`  
audit implementation stage                        审计实施阶段 U1@IX4^2`  
audit mark                                        审计标识 y)F;zW<+  
audit materiality                                 审计重要性 +1Vjw'P  
audit method                                     审计方法 d_AK`wR  
audit objective                                         审计目标，审计目的 +!k&Yje  
audit of financial statements                      会计报表审计，财务报表审计 $"`- ^  
audit opinion                                     审计意见 O#x*iI%  
audit period                                      被审计期间，被审计年度 ;KOLNi-B&  
audit plan                                          审计计划 p`mS[bxv!  
audit planning                                    编制审计计划，制定审计计划，审计计划 BHd&yIyI  
audit planning stage                                  审计计划阶段 3t`P@n
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audit procedure                                审计程序 P::TO-C  
audit programme                               审计程序表，具体审计计划 g3Ec"_>P  
audit report                                       审计报告 sC27F
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audit report with a disclaimer of opinion           拒绝表示意见审计报告 l*ayd>`~x  
audit report with a qualified opinion                 有保留意见的审计报告 vbkI^+=,YY  
audit report with an adverse opinion                否定意见的审计报告 d{rQzia"mV  
audit report with dual dates                      双重日期审计报告 X- pqw~$  
audit reporting stage                                 审计报告阶段 x1Lb*3Fe  
audit responsibility                                   审计责任 VOKZ dC-  
audit results                                      审计结果 L=c!:p|7)  
audit risk                                          审计风险 ~Cl){8o  
audit sampling                                          审计抽样 `kOD[*  
audit sampling techniques                         审计抽样方法，审计抽样技术 zw+B9PYqX  
audit strategies                                  审计策略 $9]m=S  
audit summary                                         审计总结，审计小结 ^:6{22C{  
audit team                                         审计小组 ~;Ov-^tp  
audit test                                    审计测试 LL]zT H0  
audit trail                                          审计轨迹 ML:Q5 ^`  
audit work                                        审计工作 /4tj3B,  
audit working paper                                 审计工作底稿 y@ ML/9X8q  
audited financial statement                        审计会计报表，已审计财务报表 EM]s/LD@%  
Auditing Guidelines (the～)                      审计规范指南 zBo1P(kek  
auditing standards                             审计准则 QN@CPuy  
audit-oriented working paper                          (审计)业务类工作底稿 EzDk}uKY0R  
authorisation                                     授权 Ol1e/Wv  
authorisation of transaction                       交易的授权 Kpb#K[(]&  
availability                                         可获得性 "nZ*{uv  
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balance                                      余额；差额；平衡 >G);j@Q  
balance sheet                                    资产负债表 + hvO^?4j  
bank                                                 银行
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bank account                                    银行账户，银行户头 ipQLK{]t  
bank statement                                 银行对账单 9!T[Z/}T  
barter transaction                              易货交易，以物换物交易 AP [|Ta  
basis of audit                                    审计依据 &L#UGp$,  
basis of preparation                                (会计报表的)编制基础 e& 7JpT  
book of account                               账目，账簿 , 3,gG"  
borrowing                                         借款，贷款，借债 '#s05hr  
branch                                              分支，分支机构，分店 g$HwxA9Gp/  
brought forward                                (账户余额等的)承上年，承上期，承上页 thV>j9'  
budget                                              预算 wm]^3qI2  
building                                      建筑物；大楼 VGtC)mG8)  
business conditions                                  业务情况，经营情况 1v,Us5s<"6  
business licence                               (企业等的)营业执照 p+l!6  
business relation                                业务关系 7.C;NT  
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