[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 `$x#_-Hn  
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审计词汇英汉对照 k~s>8N:&G  
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ability to continue as a going concern               持续经营能力 0.+Z;j  
acceptability                                     可接受性，可接受程度 K&a]pL6D  
acceptable level of detection risk                     检查风险的可接受水平 %>z8:oJ
 
acceptance of engagement                       接受委托 m*Lv,yw %a  
accepting the engagement for the first time              首次接受委托 WUOPYYW<o
 
access to asset                                         对资产的接触 'r?HL;,q  
according to                                     根据，依据，依照 yOCcp+`T}  
account balance                                账户余额 u4*]jt;
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account for                                       对……进行会计处理，核算；解释 O t4+VbB6  
accounting                                        会计，会计学 Z?!:=x>7m  
accounting advisory serve                        会计咨询服务 G> {:D'#  
accounting firm                                 会计师事务所 Er+3S@sfq,  
accounting information                      会计信息，会计资料 ThqfZl=V  
accounting period                             会计期间 v.^ 'x  
accounting policies                                   会计政策 Qc =lf$  
accounting professional bodies                 会计职业组织，会计职业团体 02c.;ka3  
accounting records                                   会计记录 e!x-:F#4j  
accounting responsibility                           会计责任 2Q_{2(nQb  
accounting service                             会计服务 MKhL^c-  
accounting standards                                会计准则 ujHzG}
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Accounting Standards for Business Enterprises       企业会计准则 'FA)LuAok  
accounting system                             会计系统 U@t?jTMBkO  
accounting treatment                                会计处理 wbF1>{/
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accuracy                                    准确性，精确性 rxK[CDM,  
additional audit procedures                      追加审计程序 'N,NG$G2  
addressee                                         收件人，收信人 f+88R=-u6S  
Administration of State-owned Assets  (the～)     国有资产管理局 '*{Rn 7B5  
administrative laws and regulations                 行政法规 0~L8yMM  
adverse impact                                 不利影响，负面影响 9C'+~<l  
adverse opinion                                反对意见 E$yf2Q~k  
advisory group                                  咨询组，顾问组 aKU8" 5  
agency fee                                        代理费，代理费用 3/|{>7]1  
aggregate                                          总计，合计为…… .+~kJ0~Y  
alternation of document and record                 变造文件和记录 7/$Z7J!k  
alternative audit procedures                      替代审计程序，备选审计程序 8_,wOkk_B  
amend                                              修改，修订 ](6vG$\  
amortisation                                      摊销 WMRgf~TY=2  
analytical capacity                             分析能力 U,3K6AZA 7  
analytical procedures                               分析性程序 FZ.Yn  
annual financial statements                        年度会计报表，年度财务报表 n_NG~/x  
appendix                                          附录，附表 8\t7}8f  
applicable                                         适用的 ScmzbDu  
applicable laws and regulations                 适用的法规 ,?N_67  
application systems                                  应用系统 O NzdCgY  
apply consistently                              一贯地执行，一贯地实施 *wZV*)}  
appropriate                                       适当的，合适的； 2o3k=hKS  
征用，挪用 ]]QCJf@p  
appropriate authorization                          适当的授权 d1_*!LW$  
appropriateness of audit evidence                    审计证据的适当性 -#z'A  
approval                                    批准，核准 P*=3$-`  
assertion                                    (会计报表上的)认定；确认 GM56xZ!2T  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 <u%e*  
asset                                                 资产，财产 iP\&fZY_  
asset restructuring                             资产重组 F"?
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assignment of duties                                 职责的划分 Q2WrB+/  
assistant                                     助理，助理人员 n{NgtH\V  
associated company                                 联属公司，联营公司 Y`p&*O  
association                                        联合，结合；协会，社团 QL!+.y%  
assumption                                       假设，假定 3\~fe/z'I  
at a given date                                         在某一特定时日 y(BLin!O.  
attestation                                         鉴证，公证 u\Q**m2XP  
attestation service                             鉴证服务 &zDFf9w2{  
audit adjustment                                审计调整 +GtGyp  
audit areas                                        审计领域 gG>^h1_o~  
audit conclusion                                审计结论 o:\j/+]  
audit effectiveness                             审计效果 exU=!3Ji  
audit efficiency                                  审计效率 ( w  
audit engagement letter                      审计业务约定书 T:5%sN;#O  
audit evidence                                          审计证据 6? ly.h$  
audit fee                                    审计费 
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audit files                                          审计档案 >V=@[B(0  
audit findings                                     审计中发现的事项 /3%xQK>%  
audit implementation stage                        审计实施阶段 Olh-(u:9+O  
audit mark                                        审计标识 +W[#;)ea(  
audit materiality                                 审计重要性 iz5wUyeg  
audit method                                     审计方法 9rc n*sm  
audit objective                                         审计目标，审计目的 D??/=`|8  
audit of financial statements                      会计报表审计，财务报表审计 `r$WInsDu  
audit opinion                                     审计意见 AQU: 0  
audit period                                      被审计期间，被审计年度 T1[ZrY'0  
audit plan                                          审计计划 X.5LB!I)  
audit planning                                    编制审计计划，制定审计计划，审计计划 VQ}3 r)ch  
audit planning stage                                  审计计划阶段 *dgN
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audit procedure                                审计程序 n:] 1^wX#  
audit programme                               审计程序表，具体审计计划 z3LPR:&Z  
audit report                                       审计报告 }f*S 9V  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 p[:%Ck"$7  
audit report with a qualified opinion                 有保留意见的审计报告 m(] IxI  
audit report with an adverse opinion                否定意见的审计报告 eR;0pWVl  
audit report with dual dates                      双重日期审计报告 <7) 6*u  
audit reporting stage                                 审计报告阶段 ]`9K|v  
audit responsibility                                   审计责任 ay[*b_f  
audit results                                      审计结果 &cE,9o%FZ  
audit risk                                          审计风险 {Oszq(A  
audit sampling                                          审计抽样 C{^@.8:  
audit sampling techniques                         审计抽样方法，审计抽样技术 =_3qUcOP  
audit strategies                                  审计策略 ~[6|VpGc:  
audit summary                                         审计总结，审计小结 =LA@E&,j  
audit team                                         审计小组 zt}p-U2I  
audit test                                    审计测试 j)*nE./3  
audit trail                                          审计轨迹 w+P^c|  
audit work                                        审计工作 IQv>{h}  
audit working paper                                 审计工作底稿 L@GD$F=<0  
audited financial statement                        审计会计报表，已审计财务报表 $4,6&dw
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Auditing Guidelines (the～)                      审计规范指南 T6#GlO)8)  
auditing standards                             审计准则 }Cf[nGh|B  
audit-oriented working paper                          (审计)业务类工作底稿 x*)O<K  
authorisation                                     授权 ~cw wB{  
authorisation of transaction                       交易的授权 Z_+No :F7I  
availability                                         可获得性 Fowh3go  
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balance                                      余额；差额；平衡 6>J#M  
balance sheet                                    资产负债表 4f,x@:Jw  
bank                                                 银行 ;
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bank account                                    银行账户，银行户头 -C<aB750O)  
bank statement                                 银行对账单 P^-9?uBno  
barter transaction                              易货交易，以物换物交易 7C^ nk z  
basis of audit                                    审计依据 %S ki5q  
basis of preparation                                (会计报表的)编制基础 *h 6i9V%'  
book of account                               账目，账簿 uD3_'a  
borrowing                                         借款，贷款，借债 m,O!Mt  
branch                                              分支，分支机构，分店 b"9,DQB=i  
brought forward                                (账户余额等的)承上年，承上期，承上页 M+:wa@Kl  
budget                                              预算 h65j,v6B  
building                                      建筑物；大楼 miqCUbcU  
business conditions                                  业务情况，经营情况 wYG0*!Vj  
business licence                               (企业等的)营业执照 L;`t%1  
business relation                                业务关系 c
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pT tX[CE  

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