[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 jkd8M;Jw  
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审计词汇英汉对照 HH+XEMP/g  
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ability to continue as a going concern               持续经营能力 5sRNqTIr  
acceptability                                     可接受性，可接受程度 >"b"
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acceptable level of detection risk                     检查风险的可接受水平 `Jo}/c5R  
acceptance of engagement                       接受委托 ]b)(=-;>  
accepting the engagement for the first time              首次接受委托 ?IWS  
access to asset                                         对资产的接触 z;)% i f6  
according to                                     根据，依据，依照 &x}JC/u]fd  
account balance                                账户余额 -\vq-n  
account for                                       对……进行会计处理，核算；解释 Uz6B\-(0p
 
accounting                                        会计，会计学 dBkB9nz  
accounting advisory serve                        会计咨询服务 GU9
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accounting firm                                 会计师事务所 hsh W5 j  
accounting information                      会计信息，会计资料 )yJjJ:re  
accounting period                             会计期间 ) PtaX|U  
accounting policies                                   会计政策 sz5@=  
accounting professional bodies                 会计职业组织，会计职业团体 t+ @F"[j  
accounting records                                   会计记录 49yN|h;c!  
accounting responsibility                           会计责任 -M:.D3,L  
accounting service                             会计服务 WO^h\#^n  
accounting standards                                会计准则 6+>rf{5P7  
Accounting Standards for Business Enterprises       企业会计准则 f>o@Y]/l  
accounting system                             会计系统 +!rK4[W'  
accounting treatment                                会计处理 TD@'0MaQ#  
accuracy                                    准确性，精确性 #g q3 e  
additional audit procedures                      追加审计程序 fw5AZvE6$  
addressee                                         收件人，收信人 ]pb3 Fm{  
Administration of State-owned Assets  (the～)     国有资产管理局 K)n(U9#  
administrative laws and regulations                 行政法规 ck;owGlT  
adverse impact                                 不利影响，负面影响 | e+m!G1G  
adverse opinion                                反对意见 p[RD[&#b  
advisory group                                  咨询组，顾问组 _oWenF  
agency fee                                        代理费，代理费用 t{
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aggregate                                          总计，合计为…… %(i (ZW "  
alternation of document and record                 变造文件和记录 =1D*K%  
alternative audit procedures                      替代审计程序，备选审计程序 a&&EjI  
amend                                              修改，修订 d7@ N~<n  
amortisation                                      摊销 $O[ut.  
analytical capacity                             分析能力 ~0`Pe{^*  
analytical procedures                               分析性程序 ,v
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annual financial statements                        年度会计报表，年度财务报表 _=
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appendix                                          附录，附表 @{j-B IRZ0  
applicable                                         适用的 t]V)3Ww  
applicable laws and regulations                 适用的法规 {Su]P {oJ  
application systems                                  应用系统 {\k9%2V*+  
apply consistently                              一贯地执行，一贯地实施 kG{(Qi  
appropriate                                       适当的，合适的； 'Mg%G(3  
征用，挪用 |KA8qQI]
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appropriate authorization                          适当的授权 6;VlX,,j  
appropriateness of audit evidence                    审计证据的适当性 GYj`-t  
approval                                    批准，核准 $*tuv?  
assertion                                    (会计报表上的)认定；确认 1oC/W?l^  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 <1ai0]  
asset                                                 资产，财产 (7"qT^s3  
asset restructuring                             资产重组 6rk/74gI,a  
assignment of duties                                 职责的划分 \]^|IViIQ  
assistant                                     助理，助理人员 <ioX|.7ZX  
associated company                                 联属公司，联营公司 Lbd_L  
association                                        联合，结合；协会，社团 Cnc77EUD  
assumption                                       假设，假定 sQR;!-j  
at a given date                                         在某一特定时日 Bk8U\U
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attestation                                         鉴证，公证 #df Aqg '  
attestation service                             鉴证服务 E3`KO'v%  
audit adjustment                                审计调整 B]jh$@  
audit areas                                        审计领域 ;$Wa=wHb  
audit conclusion                                审计结论 s4w<X}O_  
audit effectiveness                             审计效果  X(bb 1  
audit efficiency                                  审计效率 H94$Xi"Bd
 
audit engagement letter                      审计业务约定书 Cu>pql<O  
audit evidence                                          审计证据 ! $n^Ze2 !  
audit fee                                    审计费 aPWFb.JO4  
audit files                                          审计档案 4*'NpqC(_  
audit findings                                     审计中发现的事项 4((Z8@iX/  
audit implementation stage                        审计实施阶段 bju 0l[;=  
audit mark                                        审计标识 D0uf=BbS  
audit materiality                                 审计重要性 WS;3a}u  
audit method                                     审计方法 a"~W1|JC"  
audit objective                                         审计目标，审计目的 z8A`B VqI  
audit of financial statements                      会计报表审计，财务报表审计 A+?n=IHh  
audit opinion                                     审计意见 Yd]f}5F  
audit period                                      被审计期间，被审计年度 L&l>?"_  
audit plan                                          审计计划 ZgN*m\l  
audit planning                                    编制审计计划，制定审计计划，审计计划 i`
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audit planning stage                                  审计计划阶段 +1e*>jE  
audit procedure                                审计程序 jAF DkqH  
audit programme                               审计程序表，具体审计计划 eK
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audit report                                       审计报告 wd u>3Ch"y  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 sW[4
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audit report with a qualified opinion                 有保留意见的审计报告 fE7 Kv_N-%  
audit report with an adverse opinion                否定意见的审计报告 fz<Y9h=  
audit report with dual dates                      双重日期审计报告 y#r=^r]l)  
audit reporting stage                                 审计报告阶段 ${`\In_?O  
audit responsibility                                   审计责任 zS.7O'I<'  
audit results                                      审计结果 $U!w#|&  
audit risk                                          审计风险 |i1z47jN6P  
audit sampling                                          审计抽样 G.L4l|%W  
audit sampling techniques                         审计抽样方法，审计抽样技术 !m78/[LW  
audit strategies                                  审计策略 iTD{  
audit summary                                         审计总结，审计小结 10*U2FY)]  
audit team                                         审计小组 #~(@Ka.eA0  
audit test                                    审计测试 !5x"d7  
audit trail                                          审计轨迹 eQzTb 91  
audit work                                        审计工作 ARslw*SJ  
audit working paper                                 审计工作底稿 x%LWcT/  
audited financial statement                        审计会计报表，已审计财务报表 (I
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Auditing Guidelines (the～)                      审计规范指南  c,x2  
auditing standards                             审计准则 L{aT"Of{X  
audit-oriented working paper                          (审计)业务类工作底稿 }* *^g:  
authorisation                                     授权 jt?R a1Z  
authorisation of transaction                       交易的授权 ZN
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availability                                         可获得性 3"%:S_[  
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balance                                      余额；差额；平衡 V5R``Tp  
balance sheet                                    资产负债表 D,]m7yFT  
bank                                                 银行 owQLAV  
bank account                                    银行账户，银行户头 tBdvk>d  
bank statement                                 银行对账单 (n#  
barter transaction                              易货交易，以物换物交易 3
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basis of audit                                    审计依据 NeUpl./b  
basis of preparation                                (会计报表的)编制基础 f'*HP%+Y  
book of account                               账目，账簿 ))u$j4V  
borrowing                                         借款，贷款，借债 }i?P( Au  
branch                                              分支，分支机构，分店 @ -g^R4e<  
brought forward                                (账户余额等的)承上年，承上期，承上页 <[b\V+M  
budget                                              预算 :x= ZvAvo  
building                                      建筑物；大楼 {{:MJ\_"h_  
business conditions                                  业务情况，经营情况 n0nkv[  
business licence                               (企业等的)营业执照 LTG/gif[u  
business relation                                业务关系 CfA F.H  
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