[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 Wi;wu*  
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审计词汇英汉对照 kU75  
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ability to continue as a going concern               持续经营能力 E*B6 k!:  
acceptability                                     可接受性，可接受程度 lwVo%-  
acceptable level of detection risk                     检查风险的可接受水平 6np  
acceptance of engagement                       接受委托 ^X?D4a|;#g  
accepting the engagement for the first time              首次接受委托 crwui8  
access to asset                                         对资产的接触 *A^`[_y  
according to                                     根据，依据，依照 :m&cm%W]ts  
account balance                                账户余额 !^Ly#$-X  
account for                                       对……进行会计处理，核算；解释 jV|j]m&t  
accounting                                        会计，会计学 "VIoVu  
accounting advisory serve                        会计咨询服务 *UerLpf  
accounting firm                                 会计师事务所 _N @h  
accounting information                      会计信息，会计资料 8*bEsc|  
accounting period                             会计期间 Y5/SbQYf1  
accounting policies                                   会计政策 }CM</  
accounting professional bodies                 会计职业组织，会计职业团体 `)aIFAW  
accounting records                                   会计记录 HL`=zB%  
accounting responsibility                           会计责任 _o+z#Fnz  
accounting service                             会计服务 ?'8('
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accounting standards                                会计准则 7Rq|N$y.3  
Accounting Standards for Business Enterprises       企业会计准则  fOUW{s  
accounting system                             会计系统 Au\j6mB  
accounting treatment                                会计处理 IG(1h+5R(  
accuracy                                    准确性，精确性 S- N [  
additional audit procedures                      追加审计程序 ! ^ DQX=1  
addressee                                         收件人，收信人 *+Ugr
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Administration of State-owned Assets  (the～)     国有资产管理局 }x~1w:zHd  
administrative laws and regulations                 行政法规 H6oU Ne  
adverse impact                                 不利影响，负面影响 AY(z9&;6  
adverse opinion                                反对意见 (DnrJ.QU}t  
advisory group                                  咨询组，顾问组 yQ03&{#  
agency fee                                        代理费，代理费用 E9bc pup  
aggregate                                          总计，合计为…… AZ7m=Q97  
alternation of document and record                 变造文件和记录 |19 zjhl  
alternative audit procedures                      替代审计程序，备选审计程序 k|r|*|8  
amend                                              修改，修订
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amortisation                                      摊销 j*fs [4  
analytical capacity                             分析能力 /\wm/Yx?S  
analytical procedures                               分析性程序 nYb{?{_ca8  
annual financial statements                        年度会计报表，年度财务报表 q(XO_1W0V  
appendix                                          附录，附表  %>z)Q  
applicable                                         适用的 `Ei:Z%@7C  
applicable laws and regulations                 适用的法规 }~O`(mnD}K  
application systems                                  应用系统 W1\F-:4L@  
apply consistently                              一贯地执行，一贯地实施 1"fbQ^4`  
appropriate                                       适当的，合适的； 0Q{^BgW  
征用，挪用 Pw|J([  
appropriate authorization                          适当的授权 Q1 5h \!u  
appropriateness of audit evidence                    审计证据的适当性 7i##g,  
approval                                    批准，核准 v*lj>)L  
assertion                                    (会计报表上的)认定；确认 6V&HlJH  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 EG#mNpxE  
asset                                                 资产，财产 "/g\?Nce  
asset restructuring                             资产重组 _q
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assignment of duties                                 职责的划分 L3J .Oh  
assistant                                     助理，助理人员 '\wZKYVN  
associated company                                 联属公司，联营公司 ]m=2 $mK  
association                                        联合，结合；协会，社团 -RBH5+SS2  
assumption                                       假设，假定 @\?QZX(H  
at a given date                                         在某一特定时日 v2KK%Qy  
attestation                                         鉴证，公证 gw_]Y^U  
attestation service                             鉴证服务 *t_JR  
audit adjustment                                审计调整 g&?RQ  
audit areas                                        审计领域 ++|vy~T  
audit conclusion                                审计结论 ;hZ^zL  
audit effectiveness                             审计效果 slH3c:j\  
audit efficiency                                  审计效率 \sc's7  
audit engagement letter                      审计业务约定书 *R_mvJlT  
audit evidence                                          审计证据 )Rj,PF-9Z[  
audit fee                                    审计费 nJr:U2d  
audit files                                          审计档案 
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audit findings                                     审计中发现的事项 "8*5!an u-  
audit implementation stage                        审计实施阶段 d3&l!DoX  
audit mark                                        审计标识 9~|hGo  
audit materiality                                 审计重要性 =g^k$ Rc  
audit method                                     审计方法 -P>up)p  
audit objective                                         审计目标，审计目的 <c_'(   
audit of financial statements                      会计报表审计，财务报表审计 q'CtfmI`r=  
audit opinion                                     审计意见 p;P cD  
audit period                                      被审计期间，被审计年度 \agT#tTJ  
audit plan                                          审计计划 U%4s@{7  
audit planning                                    编制审计计划，制定审计计划，审计计划 586lN22xM  
audit planning stage                                  审计计划阶段 0UN65JBuD  
audit procedure                                审计程序 ?L(y8b}F(  
audit programme                               审计程序表，具体审计计划 >pj)va[Q  
audit report                                       审计报告 yN:U"]glC  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 >,A&(\rO  
audit report with a qualified opinion                 有保留意见的审计报告 w<$0n#5  
audit report with an adverse opinion                否定意见的审计报告 rZkl0Y;n\  
audit report with dual dates                      双重日期审计报告 Y ue#  
audit reporting stage                                 审计报告阶段 4VI'd|Ed  
audit responsibility                                   审计责任  .H7xG'$  
audit results                                      审计结果 9`|~-b  
audit risk                                          审计风险 CU_8 ` }  
audit sampling                                          审计抽样 ODyKS;   
audit sampling techniques                         审计抽样方法，审计抽样技术 6$x9@x8  
audit strategies                                  审计策略 dA[S@ysvG  
audit summary                                         审计总结，审计小结 !Jk|ha~r  
audit team                                         审计小组 ^#p+#_*V  
audit test                                    审计测试 @z<IsAE  
audit trail                                          审计轨迹 WP ~]pduT  
audit work                                        审计工作 ^w+)A;?W  
audit working paper                                 审计工作底稿 !v?WyGbUg  
audited financial statement                        审计会计报表，已审计财务报表 }U_z XuUz  
Auditing Guidelines (the～)                      审计规范指南 ?a{es!  
auditing standards                             审计准则 2y#[uSqB  
audit-oriented working paper                          (审计)业务类工作底稿 yl UkVr   
authorisation                                     授权 &A)u!l Ue  
authorisation of transaction                       交易的授权 Nny#}k Bt  
availability                                         可获得性  cFV3  
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balance                                      余额；差额；平衡 i+4!nf{K  
balance sheet                                    资产负债表 RDsBO4RG  
bank                                                 银行 w[hT,$n  
bank account                                    银行账户，银行户头 Rw]lW;EN<  
bank statement                                 银行对账单 @zq]vX-A_  
barter transaction                              易货交易，以物换物交易 m={TBV,L  
basis of audit                                    审计依据 uj^l&"  
basis of preparation                                (会计报表的)编制基础  ie4BE'  
book of account                               账目，账簿 Fz1K*xx'  
borrowing                                         借款，贷款，借债 -0:Equ?pz  
branch                                              分支，分支机构，分店 #J|DW C!#d  
brought forward                                (账户余额等的)承上年，承上期，承上页 {qbxiL-  
budget                                              预算 0;SRmj@W  
building                                      建筑物；大楼 "fZWAGDBO\  
business conditions                                  业务情况，经营情况 ~%Xs"R1c,  
business licence                               (企业等的)营业执照 6o=Q;Mezl  
business relation                                业务关系 4>}qdR1L4  
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