[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 dX;Q\  ]"  
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审计词汇英汉对照 zL@FN sYVM  
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ability to continue as a going concern               持续经营能力 b?]Lx.l-  
acceptability                                     可接受性，可接受程度 D.ERt)l>  
acceptable level of detection risk                     检查风险的可接受水平 cii
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acceptance of engagement                       接受委托 aovw'
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accepting the engagement for the first time              首次接受委托 1m4Xl%KS>  
access to asset                                         对资产的接触 &UxI62[k  
according to                                     根据，依据，依照 M"\j7(  
account balance                                账户余额 9#MY(Hr  
account for                                       对……进行会计处理，核算；解释 7^FJ+gN8b  
accounting                                        会计，会计学 kn9e7OO##  
accounting advisory serve                        会计咨询服务 MO%kUq|pg  
accounting firm                                 会计师事务所 0[In5II  
accounting information                      会计信息，会计资料 WlHK  
accounting period                             会计期间 `
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accounting policies                                   会计政策 ZW@%>_JR]  
accounting professional bodies                 会计职业组织，会计职业团体 a+=.
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accounting records                                   会计记录 *LOUf7`  
accounting responsibility                           会计责任 ?B['8ju  
accounting service                             会计服务 b^^ . $Gu  
accounting standards                                会计准则 RlUX][)  
Accounting Standards for Business Enterprises       企业会计准则 J.Fy0W@+k4  
accounting system                             会计系统 J e"~/+  
accounting treatment                                会计处理 U'p-Ko#  
accuracy                                    准确性，精确性 fq<JX5DER  
additional audit procedures                      追加审计程序 c hakp!S=  
addressee                                         收件人，收信人 ^_ST#fFS  
Administration of State-owned Assets  (the～)     国有资产管理局 sL!+&Id|  
administrative laws and regulations                 行政法规 oY<R[NYKu  
adverse impact                                 不利影响，负面影响 z,K;GZuP  
adverse opinion                                反对意见 [Ol~}@gV  
advisory group                                  咨询组，顾问组 LK:Jkjp^  
agency fee                                        代理费，代理费用 ;hb_jW-0W  
aggregate                                          总计，合计为…… _%]x-yH!@  
alternation of document and record                 变造文件和记录 q+{$"s9v  
alternative audit procedures                      替代审计程序，备选审计程序 Nv5)A=6#AA  
amend                                              修改，修订 jxqKPMf>@%  
amortisation                                      摊销 bnZ~jOHl  
analytical capacity                             分析能力 {,+MaH  
analytical procedures                               分析性程序 g:eqB&&  
annual financial statements                        年度会计报表，年度财务报表 O6"S=o&  
appendix                                          附录，附表 %4
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applicable                                         适用的 Wy.^1M/n>~  
applicable laws and regulations                 适用的法规 1"wZ [.  
application systems                                  应用系统 P$#{a2
 
apply consistently                              一贯地执行，一贯地实施 .K`EflN  
appropriate                                       适当的，合适的； <^d a-b>C  
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appropriate authorization                          适当的授权 vf;&0j&`  
appropriateness of audit evidence                    审计证据的适当性 5>\~jf  
approval                                    批准，核准 S!8gy,7<J  
assertion                                    (会计报表上的)认定；确认 A-f,&TO  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 y8j6ttQv=t  
asset                                                 资产，财产 l4$Iv:  
asset restructuring                             资产重组 *!MMl]gU?  
assignment of duties                                 职责的划分 :r4o:@N'  
assistant                                     助理，助理人员 @@V{W)rl  
associated company                                 联属公司，联营公司 O)$Pvll  
association                                        联合，结合；协会，社团 y$y!{R@   
assumption                                       假设，假定 *2>k ic aH  
at a given date                                         在某一特定时日 gP.PyYUV  
attestation                                         鉴证，公证 'YvRkWf:KC  
attestation service                             鉴证服务 *CCh\+S7m  
audit adjustment                                审计调整 g[Q+DT  
audit areas                                        审计领域 +3[8EM#g  
audit conclusion                                审计结论 4o|<zn  
audit effectiveness                             审计效果 W
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audit efficiency                                  审计效率 > JV$EY,  
audit engagement letter                      审计业务约定书 (v}4,'dS  
audit evidence                                          审计证据 /m|U2rrqb  
audit fee                                    审计费 ./35_Vy/O  
audit files                                          审计档案 ~@$RX:p  
audit findings                                     审计中发现的事项 ipC <p?PpR  
audit implementation stage                        审计实施阶段 :nS$cC0x*  
audit mark                                        审计标识 hn
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audit materiality                                 审计重要性 L*FQ`:lZ  
audit method                                     审计方法 X]}:WGFM  
audit objective                                         审计目标，审计目的 yT-qT_.  
audit of financial statements                      会计报表审计，财务报表审计 SS6K7  
audit opinion                                     审计意见 T^icoX=c4  
audit period                                      被审计期间，被审计年度 ^Lv)){t  
audit plan                                          审计计划 iAo/Dnp2J  
audit planning                                    编制审计计划，制定审计计划，审计计划 L6./5`b s  
audit planning stage                                  审计计划阶段 =Q*x=}NH  
audit procedure                                审计程序 /B<QYvv  
audit programme                               审计程序表，具体审计计划 uN4e n,  
audit report                                       审计报告 m Xs.@u/  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 $wC'qV *  
audit report with a qualified opinion                 有保留意见的审计报告 $`[TIyA9!  
audit report with an adverse opinion                否定意见的审计报告 g'AxJ  
audit report with dual dates                      双重日期审计报告 _<KUa\  
audit reporting stage                                 审计报告阶段 ' eh }t  
audit responsibility                                   审计责任 Kay\;fXT  
audit results                                      审计结果 %-woaj   
audit risk                                          审计风险  ]0XlI;ah  
audit sampling                                          审计抽样 u|cP&^S  
audit sampling techniques                         审计抽样方法，审计抽样技术 s:3b.*t<  
audit strategies                                  审计策略 saTS8p z  
audit summary                                         审计总结，审计小结 S,x';"  
audit team                                         审计小组 t:"3MiM=c  
audit test                                    审计测试 20# V?hX3  
audit trail                                          审计轨迹 DTlId~Dy q  
audit work                                        审计工作 d ehK#8  
audit working paper                                 审计工作底稿 @b!W8c6  
audited financial statement                        审计会计报表，已审计财务报表 IN75zn*%  
Auditing Guidelines (the～)                      审计规范指南 us E%eF]  
auditing standards                             审计准则 wjfq"7Q  
audit-oriented working paper                          (审计)业务类工作底稿 4]#$YehM5  
authorisation                                     授权 6{quO#!  
authorisation of transaction                       交易的授权 t.#ara{  
availability                                         可获得性 ]iMqIh"  
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balance                                      余额；差额；平衡 @nAl*#M*D  
balance sheet                                    资产负债表 < 0YoZSNGj  
bank                                                 银行 h5(OjlMC  
bank account                                    银行账户，银行户头 aS``fE;O  
bank statement                                 银行对账单 ]T6pH7~  
barter transaction                              易货交易，以物换物交易 JT&RaFX  
basis of audit                                    审计依据 q~^!Ck+#*  
basis of preparation                                (会计报表的)编制基础 THARr#1b};  
book of account                               账目，账簿 [+_>g4M~%  
borrowing                                         借款，贷款，借债 bz}-[W+  
branch                                              分支，分支机构，分店 BOWO
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brought forward                                (账户余额等的)承上年，承上期，承上页 A"z9t#dv@  
budget                                              预算 A$i^/hJs  
building                                      建筑物；大楼 jweX"G54R  
business conditions                                  业务情况，经营情况 J;=T"C&  
business licence                               (企业等的)营业执照 s94*uZ(C/  
business relation                                业务关系  O4Q"2  
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