[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 T1

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审计词汇英汉对照 }uiD8b{I  
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ability to continue as a going concern               持续经营能力 IC:>60A,]  
acceptability                                     可接受性，可接受程度 ok1-`c P  
acceptable level of detection risk                     检查风险的可接受水平 Ia j`u  
acceptance of engagement                       接受委托 p}p}!M|  
accepting the engagement for the first time              首次接受委托 ]ONBr(M\  
access to asset                                         对资产的接触 ]]9VI0   
according to                                     根据，依据，依照 =wznkqyhi  
account balance                                账户余额 y*e({fio_  
account for                                       对……进行会计处理，核算；解释 $CDRIn50  
accounting                                        会计，会计学 p0Pmmp7r  
accounting advisory serve                        会计咨询服务 #ON
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accounting firm                                 会计师事务所 3}5Ya\x  
accounting information                      会计信息，会计资料 *r)dtI*  
accounting period                             会计期间 wGgeK,*_  
accounting policies                                   会计政策 nQ@<[KNd  
accounting professional bodies                 会计职业组织，会计职业团体 Yy0U2N[i  
accounting records                                   会计记录 c)Ne/E{!0  
accounting responsibility                           会计责任 !.{"Ttn;s  
accounting service                             会计服务 zNM*xPgS  
accounting standards                                会计准则 d)kOW!5\  
Accounting Standards for Business Enterprises       企业会计准则 6apK  
accounting system                             会计系统 &2r[4
 
accounting treatment                                会计处理 A"/|h].  
accuracy                                    准确性，精确性 pfQ3Y$z  
additional audit procedures                      追加审计程序 Y^b}~t  
addressee                                         收件人，收信人
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Administration of State-owned Assets  (the～)     国有资产管理局 .UYhj8  
administrative laws and regulations                 行政法规 r0s(MyI  
adverse impact                                 不利影响，负面影响 qNWSDZQ  
adverse opinion                                反对意见 ?Xj@Sx  
advisory group                                  咨询组，顾问组 X7txAp.  
agency fee                                        代理费，代理费用 :cKdl[E4z  
aggregate                                          总计，合计为…… K=>j+a5$  
alternation of document and record                 变造文件和记录 9^E!2CJ  
alternative audit procedures                      替代审计程序，备选审计程序 45H9pY w  
amend                                              修改，修订 vi]cl=S  
amortisation                                      摊销 hcoZ5!LvT  
analytical capacity                             分析能力 CYYo+5x  
analytical procedures                               分析性程序 )JhB!P(  
annual financial statements                        年度会计报表，年度财务报表 xy]oj  
appendix                                          附录，附表 3X m> 3  
applicable                                         适用的 1[!7xA0j  
applicable laws and regulations                 适用的法规 &aPR"X  
application systems                                  应用系统 Z+ _xX  
apply consistently                              一贯地执行，一贯地实施 p@U[fv8u  
appropriate                                       适当的，合适的； {E.A?yej9  
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appropriate authorization                          适当的授权 \46*
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appropriateness of audit evidence                    审计证据的适当性 K^IB1U$  
approval                                    批准，核准 O7m-_#/\  
assertion                                    (会计报表上的)认定；确认 ~-UO^$M-  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 &t6:1T  
asset                                                 资产，财产 !Y 9V1oVf"  
asset restructuring                             资产重组 t/@t_6m}*  
assignment of duties                                 职责的划分 UkcH+0o  
assistant                                     助理，助理人员 R&Ss ET.  
associated company                                 联属公司，联营公司 uSv]1m_-]  
association                                        联合，结合；协会，社团 Y]!&, e,  
assumption                                       假设，假定 KE-0/m4yJ  
at a given date                                         在某一特定时日 "q KVGd  
attestation                                         鉴证，公证 bX 6uGu 7  
attestation service                             鉴证服务 'EN80+xYX  
audit adjustment                                审计调整 v8zOY#?  
audit areas                                        审计领域 :3{n(~  
audit conclusion                                审计结论 WLiFD.  
audit effectiveness                             审计效果 |Xt6`~iC  
audit efficiency                                  审计效率 `dhBLAt  
audit engagement letter                      审计业务约定书 $4Dr +Z H  
audit evidence                                          审计证据 iUs_)1  
audit fee                                    审计费 Vi>P =i  
audit files                                          审计档案 4'td6F  
audit findings                                     审计中发现的事项 7~);,#[ky  
audit implementation stage                        审计实施阶段 y;
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audit mark                                        审计标识 u>=\.d<  
audit materiality                                 审计重要性 KwgFh#e  
audit method                                     审计方法 p)VMYu
 
audit objective                                         审计目标，审计目的 0`
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audit of financial statements                      会计报表审计，财务报表审计 O$N;a9g  
audit opinion                                     审计意见 P9 y+rF.  
audit period                                      被审计期间，被审计年度 J:OP*/@='  
audit plan                                          审计计划 Dl,sl>{  
audit planning                                    编制审计计划，制定审计计划，审计计划 {$>.I  
audit planning stage                                  审计计划阶段 Y#+Ws0wN  
audit procedure                                审计程序 WVz2 bzj  
audit programme                               审计程序表，具体审计计划 dnV&U%fO  
audit report                                       审计报告 TpI8mDO\W  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 wc-v]$DW  
audit report with a qualified opinion                 有保留意见的审计报告 db@^CS[P  
audit report with an adverse opinion                否定意见的审计报告 Xka+1c  
audit report with dual dates                      双重日期审计报告 Jp|e KZ  
audit reporting stage                                 审计报告阶段 g~U<0+&yw%  
audit responsibility                                   审计责任 PPh<9$1\g  
audit results                                      审计结果 j& ykce  
audit risk                                          审计风险 XA
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audit sampling                                          审计抽样 8|Ob7+  
audit sampling techniques                         审计抽样方法，审计抽样技术  S9^SW3  
audit strategies                                  审计策略 YW
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audit summary                                         审计总结，审计小结 brG!TJ  
audit team                                         审计小组 #m;o)KkH$r  
audit test                                    审计测试 iP@FXJJ  
audit trail                                          审计轨迹 s3 fQGbU  
audit work                                        审计工作 rITA-W O  
audit working paper                                 审计工作底稿 @pH6FXVGzt  
audited financial statement                        审计会计报表，已审计财务报表 PHJHW#sv  
Auditing Guidelines (the～)                      审计规范指南  P1)87P  
auditing standards                             审计准则  Frz  
audit-oriented working paper                          (审计)业务类工作底稿 #l@P}sHXq  
authorisation                                     授权 j<`3xd'  
authorisation of transaction                       交易的授权 9EY`j,{4  
availability                                         可获得性 (F9e.QyWb  
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balance                                      余额；差额；平衡 3,2$Ny3N  
balance sheet                                    资产负债表 K;w2qc.+  
bank                                                 银行 KP 6vb@(6  
bank account                                    银行账户，银行户头 1yqsE`4f  
bank statement                                 银行对账单 j@Pd" Z9  
barter transaction                              易货交易，以物换物交易 !\'H{,G  
basis of audit                                    审计依据 QcJC:sP\>  
basis of preparation                                (会计报表的)编制基础 y4$$*oai&  
book of account                               账目，账簿 5g O9 <  
borrowing                                         借款，贷款，借债 ^W n+G8n  
branch                                              分支，分支机构，分店 !
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brought forward                                (账户余额等的)承上年，承上期，承上页 8aKS=(Z!j  
budget                                              预算 &#KN"uPW  
building                                      建筑物；大楼 6b$C/  
business conditions                                  业务情况，经营情况 2 |JEGyDS-  
business licence                               (企业等的)营业执照 q+2A>:|  
business relation                                业务关系 +@yU `  
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