[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 tbo>%kn  
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审计词汇英汉对照 j*@l"V>~  
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ability to continue as a going concern               持续经营能力 nL@KX>  
acceptability                                     可接受性，可接受程度
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acceptable level of detection risk                     检查风险的可接受水平 0|xIBg)  
acceptance of engagement                       接受委托 '#NcZy  
accepting the engagement for the first time              首次接受委托 2=0DCF;Bv  
access to asset                                         对资产的接触 XLk<*0tp  
according to                                     根据，依据，依照 @[<nQZw:  
account balance                                账户余额 C ,V%B  
account for                                       对……进行会计处理，核算；解释 f|A riM  
accounting                                        会计，会计学 U/ V  
accounting advisory serve                        会计咨询服务 Ft=zzoVKg  
accounting firm                                 会计师事务所 _
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accounting information                      会计信息，会计资料 {_N,=DQ!  
accounting period                             会计期间 vzzE-(\\e  
accounting policies                                   会计政策 0C<[9Dl.G8  
accounting professional bodies                 会计职业组织，会计职业团体 q>f<u&  
accounting records                                   会计记录 L$'[5"ma ;  
accounting responsibility                           会计责任 .Ig+Dj{)  
accounting service                             会计服务 N- e$^pST  
accounting standards                                会计准则 h2z_,`
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Accounting Standards for Business Enterprises       企业会计准则 (@X~VACT  
accounting system                             会计系统 )M=ioE8`h  
accounting treatment                                会计处理 *D4hq=  
accuracy                                    准确性，精确性 <99M@ cF  
additional audit procedures                      追加审计程序 @W H@^u  
addressee                                         收件人，收信人 D.D$#O_n.S  
Administration of State-owned Assets  (the～)     国有资产管理局 'K@|3R  
administrative laws and regulations                 行政法规 %:>3n8n  
adverse impact                                 不利影响，负面影响 lN,/3\B  
adverse opinion                                反对意见 O1%pxX'`S  
advisory group                                  咨询组，顾问组 a8u9aEB  
agency fee                                        代理费，代理费用 Rtb :nJ8  
aggregate                                          总计，合计为…… ^ PI
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alternation of document and record                 变造文件和记录  [=O/1T  
alternative audit procedures                      替代审计程序，备选审计程序 )m6M9eC  
amend                                              修改，修订 ~DO4,  
amortisation                                      摊销 I`[i;U{CK  
analytical capacity                             分析能力 U<XSj#&8|  
analytical procedures                               分析性程序 ~/NKw:  
annual financial statements                        年度会计报表，年度财务报表 A[G0 .>Wk  
appendix                                          附录，附表 f~E*Zz`;  
applicable                                         适用的 4?N8R$  
applicable laws and regulations                 适用的法规 )%rg?l
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application systems                                  应用系统 R_sr?V|"  
apply consistently                              一贯地执行，一贯地实施 V n*  
appropriate                                       适当的，合适的； t?}zdI(4  
征用，挪用 V}dJ.I /#  
appropriate authorization                          适当的授权 ?Cl%{2omO  
appropriateness of audit evidence                    审计证据的适当性 &d"G/6  
approval                                    批准，核准 #9X70|f  
assertion                                    (会计报表上的)认定；确认 2$?C7(kW  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 {$R' WXVs  
asset                                                 资产，财产 ptDY3n~'  
asset restructuring                             资产重组 ]}U*_rM:  
assignment of duties                                 职责的划分 ?L yxw]  
assistant                                     助理，助理人员 =at@Vp/y  
associated company                                 联属公司，联营公司 @&X|5p"[g  
association                                        联合，结合；协会，社团 U<CTubF  
assumption                                       假设，假定 KVD8YfF  
at a given date                                         在某一特定时日 lrv3fPIW  
attestation                                         鉴证，公证 xZ6~Ma2z  
attestation service                             鉴证服务 (vb SM}P  
audit adjustment                                审计调整 2 dAB-d:k  
audit areas                                        审计领域 ?,& tNP{jq  
audit conclusion                                审计结论 N'g>M
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audit effectiveness                             审计效果 nq6@6GRG  
audit efficiency                                  审计效率 yp$_/p O=2  
audit engagement letter                      审计业务约定书 {5F-5YL+>  
audit evidence                                          审计证据 Olh<,p+x  
audit fee                                    审计费 poToeagZ~Q  
audit files                                          审计档案 +tVaBhd!  
audit findings                                     审计中发现的事项 (CsD*U`h  
audit implementation stage                        审计实施阶段 ,QcF|~n  
audit mark                                        审计标识 %@.v2 cT  
audit materiality                                 审计重要性 '=Rs/EDME  
audit method                                     审计方法 ch0{ +g&  
audit objective                                         审计目标，审计目的 CaL\fZ  
audit of financial statements                      会计报表审计，财务报表审计 %d?cP}V  
audit opinion                                     审计意见 S"xKL{5  
audit period                                      被审计期间，被审计年度 C}_ ojcR  
audit plan                                          审计计划 !4^C #{$  
audit planning                                    编制审计计划，制定审计计划，审计计划 M7@2^G]p  
audit planning stage                                  审计计划阶段 ^R# E:3e  
audit procedure                                审计程序  !"\80LP  
audit programme                               审计程序表，具体审计计划 ~},=OF-b  
audit report                                       审计报告 UPG9)aF  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 i'#E)  
audit report with a qualified opinion                 有保留意见的审计报告 C!fMW+C@  
audit report with an adverse opinion                否定意见的审计报告 H^s<{E0<  
audit report with dual dates                      双重日期审计报告 eD*A)  
audit reporting stage                                 审计报告阶段 MM(xk  
audit responsibility                                   审计责任 )pq;*~IBI  
audit results                                      审计结果 T[j#M+p  
audit risk                                          审计风险
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audit sampling                                          审计抽样 )XYv}U  
audit sampling techniques                         审计抽样方法，审计抽样技术 c.>oe*+  
audit strategies                                  审计策略
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audit summary                                         审计总结，审计小结 B2C$N0R#  
audit team                                         审计小组 =Ur}~w&H8  
audit test                                    审计测试 .=X}cJ]`[  
audit trail                                          审计轨迹 Hm%;=`:'  
audit work                                        审计工作 [3{W^WSOz  
audit working paper                                 审计工作底稿 rEv$+pP  
audited financial statement                        审计会计报表，已审计财务报表 { S3ZeN,kZ  
Auditing Guidelines (the～)                      审计规范指南 I?ae\X@M
  
auditing standards                             审计准则 |j#C|V%kV  
audit-oriented working paper                          (审计)业务类工作底稿 xwJH(_-  
authorisation                                     授权 =o&>fw  
authorisation of transaction                       交易的授权 STxKE %l  
availability                                         可获得性 UN]f"k&  
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balance                                      余额；差额；平衡 %
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balance sheet                                    资产负债表 aVK3?y2  
bank                                                 银行 Il= W,/y  
bank account                                    银行账户，银行户头 il:$sd  
bank statement                                 银行对账单 (^u1~1E 5  
barter transaction                              易货交易，以物换物交易 rL+! tH  
basis of audit                                    审计依据 l}]t~!X=  
basis of preparation                                (会计报表的)编制基础 }>
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book of account                               账目，账簿 ]dI2y=[!C  
borrowing                                         借款，贷款，借债 %jJ>x3$F  
branch                                              分支，分支机构，分店 1oN^HG6O  
brought forward                                (账户余额等的)承上年，承上期，承上页 /+\uqF8F  
budget                                              预算 -Xxqm%([71  
building                                      建筑物；大楼 1e&QSzL  
business conditions                                  业务情况，经营情况 ;uwRyd  
business licence                               (企业等的)营业执照 nij!1z|M  
business relation                                业务关系 XVvK2(  
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