[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 Rx2|VD  
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审计词汇英汉对照 7J/3O[2  
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ability to continue as a going concern               持续经营能力 IW*.B6Hw8  
acceptability                                     可接受性，可接受程度 JpiKZG@L  
acceptable level of detection risk                     检查风险的可接受水平 (Cd`~*5  
acceptance of engagement                       接受委托 
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accepting the engagement for the first time              首次接受委托 xbA2R4|  
access to asset                                         对资产的接触 D~>P/b)v{j  
according to                                     根据，依据，依照 e0 EJ[bG  
account balance                                账户余额  1t'\!  
account for                                       对……进行会计处理，核算；解释 Zv7)+Q  
accounting                                        会计，会计学 iOxygs#p  
accounting advisory serve                        会计咨询服务 >?<d}9X  
accounting firm                                 会计师事务所 sBL^NDqa2  
accounting information                      会计信息，会计资料 0l*/_;wo  
accounting period                             会计期间 j]^]p;An  
accounting policies                                   会计政策 `#U6`[[  
accounting professional bodies                 会计职业组织，会计职业团体 1]~}0;,  
accounting records                                   会计记录 9hU@VPB~  
accounting responsibility                           会计责任 N%yFL  
accounting service                             会计服务 K2Zy6lGOZ  
accounting standards                                会计准则 |{Q,,<C  
Accounting Standards for Business Enterprises       企业会计准则 ^;bkU|(`6  
accounting system                             会计系统 SYx)!n6U  
accounting treatment                                会计处理 \ 3N#%  
accuracy                                    准确性，精确性
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additional audit procedures                      追加审计程序 o 8U2vMH  
addressee                                         收件人，收信人 ;k]pq4E  
Administration of State-owned Assets  (the～)     国有资产管理局 5N/;'ySAE_  
administrative laws and regulations                 行政法规
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adverse impact                                 不利影响，负面影响 G S%Dn^l  
adverse opinion                                反对意见 k=[Ro  
advisory group                                  咨询组，顾问组 xm5D$m3#  
agency fee                                        代理费，代理费用 tB.9Ov*  
aggregate                                          总计，合计为…… X(9Ff=0.~  
alternation of document and record                 变造文件和记录 %iv'/B8  
alternative audit procedures                      替代审计程序，备选审计程序 gK'MU Z()  
amend                                              修改，修订 xB#E&}Ho  
amortisation                                      摊销 sMK/l @7  
analytical capacity                             分析能力 ?~Des"F6)1  
analytical procedures                               分析性程序 p"Y=  
annual financial statements                        年度会计报表，年度财务报表 oCS NA.z  
appendix                                          附录，附表 I\_R& v  
applicable                                         适用的 rY JvI  
applicable laws and regulations                 适用的法规 bUNp>H>L  
application systems                                  应用系统 Pcc%VQN  
apply consistently                              一贯地执行，一贯地实施 /e\dsC{uJ  
appropriate                                       适当的，合适的； )d~Mag+  
征用，挪用 ` {p5SYj  
appropriate authorization                          适当的授权 t/CNxfY  
appropriateness of audit evidence                    审计证据的适当性 [B[J%?NS  
approval                                    批准，核准 |j<'[gB\p  
assertion                                    (会计报表上的)认定；确认 B$G8,3,:  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 tznT*EQr  
asset                                                 资产，财产 "M tQj}  
asset restructuring                             资产重组 s0u$DM2  
assignment of duties                                 职责的划分 NKRXY~zHh  
assistant                                     助理，助理人员 FYJB.lAT  
associated company                                 联属公司，联营公司 ='FEC-f95  
association                                        联合，结合；协会，社团 /zWWUl`:  
assumption                                       假设，假定 Jc+U$h4  
at a given date                                         在某一特定时日 WBGYk);  
attestation                                         鉴证，公证 {BF\G%v;+  
attestation service                             鉴证服务 x9=lN^/4  
audit adjustment                                审计调整 ,Xw/ t>  
audit areas                                        审计领域 1Sy# *  
audit conclusion                                审计结论 2-~oNJqX  
audit effectiveness                             审计效果 fITml6mbE  
audit efficiency                                  审计效率 C{D2mSS  
audit engagement letter                      审计业务约定书 
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audit evidence                                          审计证据 DEB
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audit fee                                    审计费 =cQwR:):  
audit files                                          审计档案 z}%to
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audit findings                                     审计中发现的事项 O]>Or3oO  
audit implementation stage                        审计实施阶段 d3\8BKp  
audit mark                                        审计标识 #[8gH>7
 
audit materiality                                 审计重要性 jy?^an}#h  
audit method                                     审计方法 MG6Tk(3S  
audit objective                                         审计目标，审计目的 D7@10;F}[  
audit of financial statements                      会计报表审计，财务报表审计 #SdaTMLFf  
audit opinion                                     审计意见 IO+z:D{  
audit period                                      被审计期间，被审计年度 {MS&t09Wh  
audit plan                                          审计计划 \=@}(<4  
audit planning                                    编制审计计划，制定审计计划，审计计划 ><=af 9T  
audit planning stage                                  审计计划阶段 PIA&s6U  
audit procedure                                审计程序 xqr`T0!&  
audit programme                               审计程序表，具体审计计划 -nW{$&5AF  
audit report                                       审计报告 -'nx7wnj2  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 }y w\+fc  
audit report with a qualified opinion                 有保留意见的审计报告 5q<kt{06\  
audit report with an adverse opinion                否定意见的审计报告 17GyE=Uu  
audit report with dual dates                      双重日期审计报告 ;ry{cq  
audit reporting stage                                 审计报告阶段 KQqlM  
audit responsibility                                   审计责任 ;(sb^O  
audit results                                      审计结果 L=$P  
audit risk                                          审计风险 %tMfOW  
audit sampling                                          审计抽样 [Yv5Sw  
audit sampling techniques                         审计抽样方法，审计抽样技术 @.0,ka,X  
audit strategies                                  审计策略 g/E;Oc
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audit summary                                         审计总结，审计小结 o^ 4+eE  
audit team                                         审计小组 M]W4S4&Y=  
audit test                                    审计测试 &`9lIVB,K  
audit trail                                          审计轨迹 ]mc,FlhU@  
audit work                                        审计工作 b9U2afd  
audit working paper                                 审计工作底稿 #Ky0` n  
audited financial statement                        审计会计报表，已审计财务报表 (X8N?t
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Auditing Guidelines (the～)                      审计规范指南 IJ0RHDod:  
auditing standards                             审计准则 R[Rs2eS_  
audit-oriented working paper                          (审计)业务类工作底稿 1~*_H_Q't  
authorisation                                     授权 T|m+UL p~  
authorisation of transaction                       交易的授权 ex['{
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availability                                         可获得性 RsbrD8*AD  
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balance                                      余额；差额；平衡 `8Om*{xg  
balance sheet                                    资产负债表 >8VJ!Kg4  
bank                                                 银行 #8`G&S*  
bank account                                    银行账户，银行户头 acH.L_B:  
bank statement                                 银行对账单 QK 72F  
barter transaction                              易货交易，以物换物交易 E )PEKWK\  
basis of audit                                    审计依据 `SVR_  
basis of preparation                                (会计报表的)编制基础 V6!oe^a7'  
book of account                               账目，账簿 N&n{R8=^"  
borrowing                                         借款，贷款，借债 $OJ*K
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branch                                              分支，分支机构，分店 =m40{  
brought forward                                (账户余额等的)承上年，承上期，承上页 H1w;Wb1se  
budget                                              预算 7yc:=^ )  
building                                      建筑物；大楼 NZ_45/(dx  
business conditions                                  业务情况，经营情况 B
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business licence                               (企业等的)营业执照 qjWgyhL  
business relation                                业务关系 l`1ZS8 [.  
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