[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 UK!PMkX  
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审计词汇英汉对照 M
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ability to continue as a going concern               持续经营能力 *j"u~ NF  
acceptability                                     可接受性，可接受程度 `#x}-A$  
acceptable level of detection risk                     检查风险的可接受水平 ?&rt)/DV,  
acceptance of engagement                       接受委托 ;2%8 tV$V  
accepting the engagement for the first time              首次接受委托 D,sb{N  
access to asset                                         对资产的接触 1Q>D^yPI[  
according to                                     根据，依据，依照 >3&Oe  
account balance                                账户余额 ~D1&CT#s  
account for                                       对……进行会计处理，核算；解释 5%1a!MM M  
accounting                                        会计，会计学
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accounting advisory serve                        会计咨询服务 {sb2r%U!+  
accounting firm                                 会计师事务所 ngI3.v/R  
accounting information                      会计信息，会计资料 +\/1V`  
accounting period                             会计期间 P
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accounting policies                                   会计政策 )g ; !IL  
accounting professional bodies                 会计职业组织，会计职业团体 odaCKhdk  
accounting records                                   会计记录 '%y5Dh  
accounting responsibility                           会计责任 @4xV3Xkf&C  
accounting service                             会计服务 tS:/:0HnA)  
accounting standards                                会计准则 o7=#ye&P  
Accounting Standards for Business Enterprises       企业会计准则 !)-)*T  
accounting system                             会计系统 |rr<4>)X  
accounting treatment                                会计处理 5[5 |_H+0  
accuracy                                    准确性，精确性 cf`g.9pjlx  
additional audit procedures                      追加审计程序 {;-wXzv`  
addressee                                         收件人，收信人 }{y(&Oy3Y  
Administration of State-owned Assets  (the～)     国有资产管理局 kX)QHNzP  
administrative laws and regulations                 行政法规 m]D3ec\K'  
adverse impact                                 不利影响，负面影响 %=[xc?  
adverse opinion                                反对意见 =%Z5"];  
advisory group                                  咨询组，顾问组 poU1Q#+4p*  
agency fee                                        代理费，代理费用 B+r$_L&I  
aggregate                                          总计，合计为…… "eG
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alternation of document and record                 变造文件和记录 6i`Y]\X~#  
alternative audit procedures                      替代审计程序，备选审计程序 f@7HVv&  
amend                                              修改，修订 hy|Yy& -  
amortisation                                      摊销 W:hg*0z-*  
analytical capacity                             分析能力 |D1:~z  
analytical procedures                               分析性程序 3$f+3/l  
annual financial statements                        年度会计报表，年度财务报表 zz* *HwRt  
appendix                                          附录，附表 ]TX"BH"2  
applicable                                         适用的 e gdbv  
applicable laws and regulations                 适用的法规 E -+t[W  
application systems                                  应用系统 -|g9__|@  
apply consistently                              一贯地执行，一贯地实施  Jk> !I\  
appropriate                                       适当的，合适的； Da-U@e!  
征用，挪用 a>8&B  
appropriate authorization                          适当的授权 Mfinh@K,  
appropriateness of audit evidence                    审计证据的适当性 `W9~u: F  
approval                                    批准，核准 ,`,1s9\&t  
assertion                                    (会计报表上的)认定；确认 j{&$_  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 ?R":"*eu  
asset                                                 资产，财产 %Kzu&*9Hb  
asset restructuring                             资产重组 Y5z5LG4  
assignment of duties                                 职责的划分 20Z=
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assistant                                     助理，助理人员 4H*M^?h\#  
associated company                                 联属公司，联营公司 5hj _YqQ7  
association                                        联合，结合；协会，社团 F!7\Za,  
assumption                                       假设，假定 F_d>@-<  
at a given date                                         在某一特定时日 qe2@bG%2+F  
attestation                                         鉴证，公证 K3xt,g  
attestation service                             鉴证服务 JA2oy09G  
audit adjustment                                审计调整 SbXV'&M2AT  
audit areas                                        审计领域 RaC8Sq7hW  
audit conclusion                                审计结论 ~i UG24v  
audit effectiveness                             审计效果 \__xTL\  
audit efficiency                                  审计效率 iiLDl  
audit engagement letter                      审计业务约定书 Pe/8=+qO  
audit evidence                                          审计证据 Mi)h<lY  
audit fee                                    审计费 tUT:
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audit files                                          审计档案 >UnLq:
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audit findings                                     审计中发现的事项 u9u'!hAGH  
audit implementation stage                        审计实施阶段 noZ!j>f{@l  
audit mark                                        审计标识 3<O=,F  
audit materiality                                 审计重要性 eZ8DW6l*  
audit method                                     审计方法 au#/Q  
audit objective                                         审计目标，审计目的 *-X`^R  
audit of financial statements                      会计报表审计，财务报表审计 P!u0_6  
audit opinion                                     审计意见 YVLK X}$)(  
audit period                                      被审计期间，被审计年度 >X
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audit plan                                          审计计划 t03T1.:(Mg  
audit planning                                    编制审计计划，制定审计计划，审计计划 ib%'{?Q.  
audit planning stage                                  审计计划阶段 Vy7 )_D  
audit procedure                                审计程序 q+2v9K@  
audit programme                               审计程序表，具体审计计划 ijACfl{!:t  
audit report                                       审计报告 dR!x)oO=  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 )
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audit report with a qualified opinion                 有保留意见的审计报告 U8OVn(qV  
audit report with an adverse opinion                否定意见的审计报告 95mwDHbA  
audit report with dual dates                      双重日期审计报告 3w}ul~>
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audit reporting stage                                 审计报告阶段 :"'*1S*  
audit responsibility                                   审计责任 L~("C  
audit results                                      审计结果 _0o65?F  
audit risk                                          审计风险 ,wZq~;2  
audit sampling                                          审计抽样 WDJ rN  
audit sampling techniques                         审计抽样方法，审计抽样技术 Yy0U2N[i  
audit strategies                                  审计策略 c)Ne/E{!0  
audit summary                                         审计总结，审计小结 <9
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audit team                                         审计小组 L| ]fc9W:  
audit test                                    审计测试 cb }OjM F  
audit trail                                          审计轨迹 cq~~a(IS  
audit work                                        审计工作 v;#0h7qd  
audit working paper                                 审计工作底稿 >02p,W6S>  
audited financial statement                        审计会计报表，已审计财务报表 Y^b}~t  
Auditing Guidelines (the～)                      审计规范指南
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auditing standards                             审计准则 0IyT(1hS  
audit-oriented working paper                          (审计)业务类工作底稿 NAX`y2z  
authorisation                                     授权 qNWSDZQ  
authorisation of transaction                       交易的授权 ?Xj@Sx  
availability                                         可获得性 '.]<lh!  
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balance                                      余额；差额；平衡 {Ga=
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balance sheet                                    资产负债表 )cU$I)  
bank                                                 银行 5DJ!:QY!  
bank account                                    银行账户，银行户头 5!BW!-q  
bank statement                                 银行对账单 [IgqK5@  
barter transaction                              易货交易，以物换物交易 yCwe:58  
basis of audit                                    审计依据 R-tZC9 @  
basis of preparation                                (会计报表的)编制基础 r-No\u_  
book of account                               账目，账簿 UAGh2?q2  
borrowing                                         借款，贷款，借债 jS) YYk5  
branch                                              分支，分支机构，分店 ;Kh?iqn^  
brought forward                                (账户余额等的)承上年，承上期，承上页 _6 @GT  
budget                                              预算 Ro=dgQ0:t  
building                                      建筑物；大楼 ~Rw][Ys  
business conditions                                  业务情况，经营情况 qWS"I+o,S  
business licence                               (企业等的)营业执照 K%UjPzPWw  
business relation                                业务关系 HM
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