[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 3 _:yHwkD  
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审计词汇英汉对照 FlD !?  
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ability to continue as a going concern               持续经营能力 rxIfatp^  
acceptability                                     可接受性，可接受程度 n8A
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acceptable level of detection risk                     检查风险的可接受水平 nW{). P  
acceptance of engagement                       接受委托 Th`IpxV  
accepting the engagement for the first time              首次接受委托 U|uvSJ)X  
access to asset                                         对资产的接触 PS`v3|d}}}  
according to                                     根据，依据，依照 F_zs"ex/  
account balance                                账户余额 Pf]6'?kQ  
account for                                       对……进行会计处理，核算；解释 epW
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accounting                                        会计，会计学 b0tr)>d  
accounting advisory serve                        会计咨询服务 DWHl,w;[z`  
accounting firm                                 会计师事务所 $?(fiFC  
accounting information                      会计信息，会计资料 f`RcfYt  
accounting period                             会计期间 t 4{{5U'\  
accounting policies                                   会计政策 JDD(e_dw  
accounting professional bodies                 会计职业组织，会计职业团体 ]|Vm*zO  
accounting records                                   会计记录 _Wk!d3bsx  
accounting responsibility                           会计责任 ;?yd;GOt)  
accounting service                             会计服务 My:wA;#  
accounting standards                                会计准则 :I+%v  
Accounting Standards for Business Enterprises       企业会计准则 jv5p_v4%O  
accounting system                             会计系统 [j eZZB  
accounting treatment                                会计处理 )e4nKh],  
accuracy                                    准确性，精确性 [FAoC3 k-h  
additional audit procedures                      追加审计程序 B<H5WI  
addressee                                         收件人，收信人 B+*F?k[  
Administration of State-owned Assets  (the～)     国有资产管理局 CcLP/  
administrative laws and regulations                 行政法规 EbY%:jR  
adverse impact                                 不利影响，负面影响 4rw<C07Z  
adverse opinion                                反对意见 ,N<xyx.  
advisory group                                  咨询组，顾问组 6S2D\Bt,_  
agency fee                                        代理费，代理费用 g(,gg1mG  
aggregate                                          总计，合计为…… !HY+6!hk  
alternation of document and record                 变造文件和记录 Qi w "
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alternative audit procedures                      替代审计程序，备选审计程序 ]GJIrtS4  
amend                                              修改，修订 0{@E=}}h  
amortisation                                      摊销 X@\rg}kP  
analytical capacity                             分析能力 .?<,J  
analytical procedures                               分析性程序 qI) Yzc/  
annual financial statements                        年度会计报表，年度财务报表 R% l=NHB}  
appendix                                          附录，附表 IyL2{5  
applicable                                         适用的 [L{q  
applicable laws and regulations                 适用的法规 /V2I
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application systems                                  应用系统 {Tm31f(oD  
apply consistently                              一贯地执行，一贯地实施 wx>BNlT@?  
appropriate                                       适当的，合适的； <FRYt-+  
征用，挪用 3(}W=oI  
appropriate authorization                          适当的授权 }
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appropriateness of audit evidence                    审计证据的适当性 v O&%sjvH  
approval                                    批准，核准 TC<_I0jCh  
assertion                                    (会计报表上的)认定；确认 SYw>P1  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 eXc`"T,C.  
asset                                                 资产，财产 H .JA)*b-  
asset restructuring                             资产重组  Z yu4!  
assignment of duties                                 职责的划分 (caxl^=  
assistant                                     助理，助理人员 GghZ".O  
associated company                                 联属公司，联营公司 h&{9 &D1t  
association                                        联合，结合；协会，社团 N*f?A$u/I  
assumption                                       假设，假定 #B88w9 b`D  
at a given date                                         在某一特定时日 jri=UGf  
attestation                                         鉴证，公证 <2fZYt vt  
attestation service                             鉴证服务 ^{DXin 1O`  
audit adjustment                                审计调整 _<+!  
audit areas                                        审计领域 JpcG5gX^B  
audit conclusion                                审计结论 Ty}'A(U  
audit effectiveness                             审计效果 mcP]k8?C  
audit efficiency                                  审计效率 &_x:+{06  
audit engagement letter                      审计业务约定书 
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audit evidence                                          审计证据 ?<ks^2D
 
audit fee                                    审计费 fk<0~tE  
audit files                                          审计档案 X/}kNW!q  
audit findings                                     审计中发现的事项 >OgA3)X  
audit implementation stage                        审计实施阶段 D. fPHq  
audit mark                                        审计标识
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audit materiality                                 审计重要性 _s[ohMlh  
audit method                                     审计方法 -lQ8 &eB  
audit objective                                         审计目标，审计目的 /vYuwaWG=  
audit of financial statements                      会计报表审计，财务报表审计 }u5/  
audit opinion                                     审计意见 1aP3oXLL  
audit period                                      被审计期间，被审计年度 D{x'k2=  
audit plan                                          审计计划 ,,sKPj[  
audit planning                                    编制审计计划，制定审计计划，审计计划 ^RAs t1q7  
audit planning stage                                  审计计划阶段 eGkB#.+J!  
audit procedure                                审计程序 H9?(5  
audit programme                               审计程序表，具体审计计划 G|H+ ,B  
audit report                                       审计报告 Iq]+O Q  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 @SjISZw_  
audit report with a qualified opinion                 有保留意见的审计报告 M4w,J2_8MK  
audit report with an adverse opinion                否定意见的审计报告 s/" &k  
audit report with dual dates                      双重日期审计报告 U>H"N1  
audit reporting stage                                 审计报告阶段 M+j V`J!  
audit responsibility                                   审计责任 LUc!a4i"fO  
audit results                                      审计结果 5Tag-+  
audit risk                                          审计风险 WWhAm{m  
audit sampling                                          审计抽样 1YV ;pEw3w  
audit sampling techniques                         审计抽样方法，审计抽样技术 pX 8TzmIB0  
audit strategies                                  审计策略 *'H0%GM  
audit summary                                         审计总结，审计小结 B5{ wSr  
audit team                                         审计小组 Hb55RilC  
audit test                                    审计测试 mM0VUSy  
audit trail                                          审计轨迹 8s16yuM  
audit work                                        审计工作 Q"7vzri  
audit working paper                                 审计工作底稿 mE=%+:o.  
audited financial statement                        审计会计报表，已审计财务报表 R&KFF'%  
Auditing Guidelines (the～)                      审计规范指南 ~Ap.#VIc'  
auditing standards                             审计准则 'i+j;.  
audit-oriented working paper                          (审计)业务类工作底稿 8JYU1Ew  
authorisation                                     授权 *eL&fC  
authorisation of transaction                       交易的授权 `yJ3"{uO  
availability                                         可获得性 `v?XFwnV`  
B GVR/p  
balance                                      余额；差额；平衡 hGh
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balance sheet                                    资产负债表 kn<IWW_t  
bank                                                 银行  PgIH(  
bank account                                    银行账户，银行户头 yw
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bank statement                                 银行对账单 cZC%W!pT  
barter transaction                              易货交易，以物换物交易 Vl'Gi44)3"  
basis of audit                                    审计依据 TS4Yzq,f  
basis of preparation                                (会计报表的)编制基础 zW#P ~zS  
book of account                               账目，账簿 v+d} _rCT  
borrowing                                         借款，贷款，借债 CGw,RNV  
branch                                              分支，分支机构，分店 " b3-'/&  
brought forward                                (账户余额等的)承上年，承上期，承上页 y/i{6P2`,D  
budget                                              预算 0RFBun{  
building                                      建筑物；大楼 8! eYax   
business conditions                                  业务情况，经营情况 =D;n#n7  
business licence                               (企业等的)营业执照 3Gi^TXE]  
business relation                                业务关系 M5 \flE2  
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