[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 >fzyD(>  
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审计词汇英汉对照 :Q>e54]'&  
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ability to continue as a going concern               持续经营能力 0(wu  
acceptability                                     可接受性，可接受程度 (O4oIU  
acceptable level of detection risk                     检查风险的可接受水平 M%`CzCL u  
acceptance of engagement                       接受委托 nH?6o#]N  
accepting the engagement for the first time              首次接受委托 *lvADW5e  
access to asset                                         对资产的接触 uAeo&|&  
according to                                     根据，依据，依照 % S;AM\o4  
account balance                                账户余额 IZj`*M%3  
account for                                       对……进行会计处理，核算；解释 TPJF?.le '  
accounting                                        会计，会计学 9
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accounting advisory serve                        会计咨询服务 v,ZYh w  
accounting firm                                 会计师事务所
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accounting information                      会计信息，会计资料 zp;!HP;/=  
accounting period                             会计期间 d,Aa8I  
accounting policies                                   会计政策 f(w>(1&/B  
accounting professional bodies                 会计职业组织，会计职业团体 7/IL" D  
accounting records                                   会计记录 63Zu5b"O/  
accounting responsibility                           会计责任 KhfADqji|  
accounting service                             会计服务 0fXMY-$I  
accounting standards                                会计准则 iVn4eLK^v  
Accounting Standards for Business Enterprises       企业会计准则 H%@f ^  
accounting system                             会计系统 +Pb:<WT}%  
accounting treatment                                会计处理 W
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accuracy                                    准确性，精确性 {IJ;)<>&VE  
additional audit procedures                      追加审计程序 %US&`BT!  
addressee                                         收件人，收信人 6/S.sj~  
Administration of State-owned Assets  (the～)     国有资产管理局 x^[,0?y2  
administrative laws and regulations                 行政法规 -i:WA^yKgw  
adverse impact                                 不利影响，负面影响 j+gx
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adverse opinion                                反对意见 XYzaSp=bb  
advisory group                                  咨询组，顾问组 y<Q"]H.CkQ  
agency fee                                        代理费，代理费用 H9(?yI@Zr#  
aggregate                                          总计，合计为…… # -luE  
alternation of document and record                 变造文件和记录 xKSQz  
alternative audit procedures                      替代审计程序，备选审计程序 CVa>5vt  
amend                                              修改，修订 q-<DYVG+  
amortisation                                      摊销 .g*N+T6O  
analytical capacity                             分析能力 m}wn+R  
analytical procedures                               分析性程序 >NBc-DX^  
annual financial statements                        年度会计报表，年度财务报表 Mqd'XU0L  
appendix                                          附录，附表 60!%^ O =  
applicable                                         适用的 ae sk.  
applicable laws and regulations                 适用的法规 )*]A$\Oc[  
application systems                                  应用系统 wli cuY?  
apply consistently                              一贯地执行，一贯地实施 6h>#;M  
appropriate                                       适当的，合适的； {oqbV#/&  
征用，挪用 9-c3@>v  
appropriate authorization                          适当的授权 Wn=sF,c  
appropriateness of audit evidence                    审计证据的适当性 =Pl@+RgK+  
approval                                    批准，核准 [j0[c9.p[  
assertion                                    (会计报表上的)认定；确认 qS+;u`s  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 y{hg4|\  
asset                                                 资产，财产 k\#;  
asset restructuring                             资产重组 C>+n>bH]L  
assignment of duties                                 职责的划分 cuQ!"iH  
assistant                                     助理，助理人员 U9:)qvMXe  
associated company                                 联属公司，联营公司 F<I*? ${[  
association                                        联合，结合；协会，社团 e
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assumption                                       假设，假定 5)%ahmY  
at a given date                                         在某一特定时日 H]/~ #a  
attestation                                         鉴证，公证 o%?)};o  
attestation service                             鉴证服务 $os]$5(  
audit adjustment                                审计调整 @.W;3|~qc  
audit areas                                        审计领域 ;0 B1P|7zK  
audit conclusion                                审计结论 5I2,za&e  
audit effectiveness                             审计效果 Gw<D'b)!  
audit efficiency                                  审计效率 "@nH;Xlq  
audit engagement letter                      审计业务约定书 X,v.1#[  
audit evidence                                          审计证据 !{jw!bB  
audit fee                                    审计费 s=n4'`y1  
audit files                                          审计档案 lr>NG,N  
audit findings                                     审计中发现的事项 &TH
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audit implementation stage                        审计实施阶段 d-~V.  
audit mark                                        审计标识 t<Acq07  
audit materiality                                 审计重要性 @njNP^'Kx  
audit method                                     审计方法 r1r$y2v~  
audit objective                                         审计目标，审计目的 1jg* DQ7L  
audit of financial statements                      会计报表审计，财务报表审计 u8zL[]>  
audit opinion                                     审计意见 i=Qy?aU?  
audit period                                      被审计期间，被审计年度 WoZU} T-  
audit plan                                          审计计划 "] V\Y!  
audit planning                                    编制审计计划，制定审计计划，审计计划 r W`7<3  
audit planning stage                                  审计计划阶段 nEsD+}E?  
audit procedure                                审计程序 >.Gmu  
audit programme                               审计程序表，具体审计计划 RTc@`m3 M  
audit report                                       审计报告 s>J5.Z7"'j  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 E5^\]`9P  
audit report with a qualified opinion                 有保留意见的审计报告 0/ su`  
audit report with an adverse opinion                否定意见的审计报告 F=Bdgg9s  
audit report with dual dates                      双重日期审计报告 zIrOMh  
audit reporting stage                                 审计报告阶段 DJ"PP5d  
audit responsibility                                   审计责任 O6G\0 o  
audit results                                      审计结果 m%[e_eS  
audit risk                                          审计风险 _Xd"'cXw  
audit sampling                                          审计抽样 +|LM"  
audit sampling techniques                         审计抽样方法，审计抽样技术 aoey 5hts  
audit strategies                                  审计策略 n&:ohOH%  
audit summary                                         审计总结，审计小结 sq2:yt  
audit team                                         审计小组 :PT{>r[  
audit test                                    审计测试 UDG1F_&h  
audit trail                                          审计轨迹 w#b@6d  
audit work                                        审计工作 A h2 {kK  
audit working paper                                 审计工作底稿 oy8jc];SO  
audited financial statement                        审计会计报表，已审计财务报表 =5\*Zh1  
Auditing Guidelines (the～)                      审计规范指南  cHvm
 
auditing standards                             审计准则 Ur ])*#  
audit-oriented working paper                          (审计)业务类工作底稿 ?/o 8f7Z  
authorisation                                     授权 X}Oe'y  
authorisation of transaction                       交易的授权 ^{uHph9n
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availability                                         可获得性 %hSQ\T<8[o  
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balance                                      余额；差额；平衡 n2K1X!E$  
balance sheet                                    资产负债表 l5T[
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bank                                                 银行 -V}oFxk]q  
bank account                                    银行账户，银行户头 @[g7\d  
bank statement                                 银行对账单 D}?p>e|<D  
barter transaction                              易货交易，以物换物交易 j0e,>X8  
basis of audit                                    审计依据 fxd+0R;f  
basis of preparation                                (会计报表的)编制基础 ~M}{rl.n=  
book of account                               账目，账簿 %V>%AP  
borrowing                                         借款，贷款，借债 Tgz=I4g  
branch                                              分支，分支机构，分店 VM%g QOo<  
brought forward                                (账户余额等的)承上年，承上期，承上页 T[SK>z  
budget                                              预算 a$=~1@  
building                                      建筑物；大楼 i#la'ICwJ  
business conditions                                  业务情况，经营情况 {U;yW)   
business licence                               (企业等的)营业执照 6nL^"3@ S!  
business relation                                业务关系 H{Ewj_L  
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