[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 )W.Y{ \D0  
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审计词汇英汉对照 I4%25=0?  
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ability to continue as a going concern               持续经营能力 %y_AT2A  
acceptability                                     可接受性，可接受程度 jO6yZt  
acceptable level of detection risk                     检查风险的可接受水平 ZKco  
acceptance of engagement                       接受委托 Z &j?@k,k  
accepting the engagement for the first time              首次接受委托 A!.*
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access to asset                                         对资产的接触 fgE
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according to                                     根据，依据，依照 f%cbBx^;  
account balance                                账户余额
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account for                                       对……进行会计处理，核算；解释 ~zD*=h2C  
accounting                                        会计，会计学 R'1L%srTM+  
accounting advisory serve                        会计咨询服务 19#A7  
accounting firm                                 会计师事务所 A.
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accounting information                      会计信息，会计资料 <N}*|z7=b  
accounting period                             会计期间 11jDAA(|  
accounting policies                                   会计政策 n,.t~  
accounting professional bodies                 会计职业组织，会计职业团体 :MbD=sX  
accounting records                                   会计记录 bf&k:. v'8  
accounting responsibility                           会计责任 h(Ccm
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accounting service                             会计服务
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accounting standards                                会计准则 KM jnY2  
Accounting Standards for Business Enterprises       企业会计准则 tF=Y3W+L  
accounting system                             会计系统 ;gmfWHB<  
accounting treatment                                会计处理 ;OD+6@Sr  
accuracy                                    准确性，精确性 9a;8^?Ld%S  
additional audit procedures                      追加审计程序 F\(7B#  
addressee                                         收件人，收信人 `.F+T)
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Administration of State-owned Assets  (the～)     国有资产管理局 Oxq} dX7S  
administrative laws and regulations                 行政法规 4[^lE?+  
adverse impact                                 不利影响，负面影响 g{%2*{;i  
adverse opinion                                反对意见 kFsq23Ne  
advisory group                                  咨询组，顾问组 2-!n+#Cdf  
agency fee                                        代理费，代理费用 >HlQ+bl$xw  
aggregate                                          总计，合计为…… wc7F45
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alternation of document and record                 变造文件和记录 W99Hq1W;r  
alternative audit procedures                      替代审计程序，备选审计程序 >h<bYk"9Q  
amend                                              修改，修订 lM'y j}:~  
amortisation                                      摊销 D|rcSa.M  
analytical capacity                             分析能力 >(:b\*C  
analytical procedures                               分析性程序 S+Vsy(  
annual financial statements                        年度会计报表，年度财务报表 WA&&*
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appendix                                          附录，附表 dgsD~.((A  
applicable                                         适用的 vspub^;5\  
applicable laws and regulations                 适用的法规 5xF R7%_&  
application systems                                  应用系统 d?_LNSDo  
apply consistently                              一贯地执行，一贯地实施 6q]`??g.  
appropriate                                       适当的，合适的； .ugQH<B  
征用，挪用  e+=IGYC  
appropriate authorization                          适当的授权 u{"@ 4  
appropriateness of audit evidence                    审计证据的适当性 ":upo/xN  
approval                                    批准，核准 b/dyH  
assertion                                    (会计报表上的)认定；确认 e:H9!  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 }4M4D/=  
asset                                                 资产，财产 WCPl}7>  
asset restructuring                             资产重组 A}cGag+sp  
assignment of duties                                 职责的划分 ]\_T  
assistant                                     助理，助理人员 `*hrU{b  
associated company                                 联属公司，联营公司 F6h|AF|"  
association                                        联合，结合；协会，社团 G B&+EZ  
assumption                                       假设，假定 ={a_ ?l%  
at a given date                                         在某一特定时日 ZD'fEqM  
attestation                                         鉴证，公证 _2C[F~ +l  
attestation service                             鉴证服务 Q]]5\C.  
audit adjustment                                审计调整 `!$I6KxT  
audit areas                                        审计领域 lC&B4zec  
audit conclusion                                审计结论 zxr|:KC ?&  
audit effectiveness                             审计效果 %Kq`8  
audit efficiency                                  审计效率 zz+p6`   
audit engagement letter                      审计业务约定书 ]2
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audit evidence                                          审计证据 &@MiR8  
audit fee                                    审计费 #
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audit files                                          审计档案 O7AW9*<  
audit findings                                     审计中发现的事项 s s*% 3<  
audit implementation stage                        审计实施阶段 *NDM{WB|)  
audit mark                                        审计标识 mtON dI  
audit materiality                                 审计重要性 u< ,c  
audit method                                     审计方法 oIP<7gz  
audit objective                                         审计目标，审计目的 iS"(  
audit of financial statements                      会计报表审计，财务报表审计 & M wvj  
audit opinion                                     审计意见 4,|A\dXE  
audit period                                      被审计期间，被审计年度 =tv,B3Mo  
audit plan                                          审计计划 AShnCL8uR  
audit planning                                    编制审计计划，制定审计计划，审计计划 krC4O2Fkj  
audit planning stage                                  审计计划阶段 9O+><x[i  
audit procedure                                审计程序 = +qtk(p  
audit programme                               审计程序表，具体审计计划 rK\)  
audit report                                       审计报告 E\(dyq/  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 PmGW\E[ni  
audit report with a qualified opinion                 有保留意见的审计报告 .kO;9z\B  
audit report with an adverse opinion                否定意见的审计报告 1.Ximom  
audit report with dual dates                      双重日期审计报告 W5_:Q @  
audit reporting stage                                 审计报告阶段 2y&m8_s-p  
audit responsibility                                   审计责任 KnC;j-j  
audit results                                      审计结果 (,gpR4O[  
audit risk                                          审计风险 {5=Iu\
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audit sampling                                          审计抽样 bJo)rM:m  
audit sampling techniques                         审计抽样方法，审计抽样技术 ORV~F0d<  
audit strategies                                  审计策略 gqje]Zc<  
audit summary                                         审计总结，审计小结 OeuM9c{  
audit team                                         审计小组 G' ~Z'  
audit test                                    审计测试 hwaU;>F  
audit trail                                          审计轨迹 5;
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audit work                                        审计工作 W(oJ{R&m{  
audit working paper                                 审计工作底稿 R`wL%I!?f  
audited financial statement                        审计会计报表，已审计财务报表
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Auditing Guidelines (the～)                      审计规范指南 3f2%+2Zjt,  
auditing standards                             审计准则 ,{HxX0  
audit-oriented working paper                          (审计)业务类工作底稿 <#s=78 g.3  
authorisation                                     授权 nl)!)t=n  
authorisation of transaction                       交易的授权 S`Jo^!VJ4  
availability                                         可获得性 Vs-])Q?7J  
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balance                                      余额；差额；平衡 H+`s#'(i_P  
balance sheet                                    资产负债表 E*ug.nxy  
bank                                                 银行 (3DjFT3 w  
bank account                                    银行账户，银行户头 TX96 ^EoH  
bank statement                                 银行对账单 @hlT7C)xK  
barter transaction                              易货交易，以物换物交易 JM-spi o  
basis of audit                                    审计依据 eC^UL5>%
 
basis of preparation                                (会计报表的)编制基础 CfguL@tR.  
book of account                               账目，账簿 =kz(1Pb  
borrowing                                         借款，贷款，借债 Q2c|sK8  
branch                                              分支，分支机构，分店 j9@7\
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brought forward                                (账户余额等的)承上年，承上期，承上页 0^41dfdE  
budget                                              预算 vps</f!  
building                                      建筑物；大楼 [X'XxYbZ  
business conditions                                  业务情况，经营情况 J6eF7 fa  
business licence                               (企业等的)营业执照 o~#cpU4{o  
business relation                                业务关系 "lcNjyU\ O  
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