[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 GM1z@i\5  
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审计词汇英汉对照 [#+yL  
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ability to continue as a going concern               持续经营能力 bc+~g>o  
acceptability                                     可接受性，可接受程度 Yf= an `"  
acceptable level of detection risk                     检查风险的可接受水平 VR8 kY&  
acceptance of engagement                       接受委托 vbo|q[z  
accepting the engagement for the first time              首次接受委托 8R3x74fL  
access to asset                                         对资产的接触 `"7}'|  
according to                                     根据，依据，依照 2)iwAu   
account balance                                账户余额 6MewQ{hi  
account for                                       对……进行会计处理，核算；解释 )[t zAaP7  
accounting                                        会计，会计学 > whcZ.8  
accounting advisory serve                        会计咨询服务 Q9i&]V[`  
accounting firm                                 会计师事务所 k-:wM`C  
accounting information                      会计信息，会计资料 \wJ2>Q  
accounting period                             会计期间 (D\7EH\9,]  
accounting policies                                   会计政策 >MTrq%.  
accounting professional bodies                 会计职业组织，会计职业团体 e;|:
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accounting records                                   会计记录 `Z#0kpXk_  
accounting responsibility                           会计责任 nrhzNW
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accounting service                             会计服务 &:>3tFQSH  
accounting standards                                会计准则 PRdyc+
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Accounting Standards for Business Enterprises       企业会计准则 >,Z[IAU.x5  
accounting system                             会计系统 Az+k8=?  
accounting treatment                                会计处理 &["s/!O1R  
accuracy                                    准确性，精确性 ~pZ<VH;h  
additional audit procedures                      追加审计程序 %>z4hH,  
addressee                                         收件人，收信人 >/]` f8^  
Administration of State-owned Assets  (the～)     国有资产管理局 Mr0<b?I  
administrative laws and regulations                 行政法规 gwA+%]  
adverse impact                                 不利影响，负面影响 EZ"n3#/  
adverse opinion                                反对意见 y;\m1o2  
advisory group                                  咨询组，顾问组 jkQ%b.a  
agency fee                                        代理费，代理费用 |;(95  
aggregate                                          总计，合计为…… Q[vQT?J7  
alternation of document and record                 变造文件和记录 Y94^mt-  
alternative audit procedures                      替代审计程序，备选审计程序 azs lNL  
amend                                              修改，修订 $fzO:br5WJ  
amortisation                                      摊销 (&B`vgmb  
analytical capacity                             分析能力 ]ZMFK>"^%  
analytical procedures                               分析性程序 Qm"
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annual financial statements                        年度会计报表，年度财务报表 $_ Bo G  
appendix                                          附录，附表 &'V1p4'  
applicable                                         适用的 
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applicable laws and regulations                 适用的法规 K9HXy*y49  
application systems                                  应用系统 |3bCq(ZR\P  
apply consistently                              一贯地执行，一贯地实施 wv7XhY}  
appropriate                                       适当的，合适的； rA\6y6dFs  
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appropriate authorization                          适当的授权 'vX:)ZDi  
appropriateness of audit evidence                    审计证据的适当性 :Rroz]*  
approval                                    批准，核准 =d*5TyAcu  
assertion                                    (会计报表上的)认定；确认 *el~sor;S  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 t@;r~Sb  
asset                                                 资产，财产 R<L<kChg  
asset restructuring                             资产重组 nOCCOTf  
assignment of duties                                 职责的划分 x+;a2yE~  
assistant                                     助理，助理人员 $(r/N"6)O2  
associated company                                 联属公司，联营公司 =pCO1<wR  
association                                        联合，结合；协会，社团 pBxyq"z  
assumption                                       假设，假定 m ]h<y  
at a given date                                         在某一特定时日 {@&%Bq*&  
attestation                                         鉴证，公证 8Y,imj\(v  
attestation service                             鉴证服务 )Jaq5OMA/  
audit adjustment                                审计调整 FK+`K<  
audit areas                                        审计领域 ,J4rKGG  
audit conclusion                                审计结论 W^k|*Y|  
audit effectiveness                             审计效果 @}<b42  
audit efficiency                                  审计效率 QFNw2:)  
audit engagement letter                      审计业务约定书 c-y`Hm2"  
audit evidence                                          审计证据 JQ%D6b  
audit fee                                    审计费 aGml!N5'  
audit files                                          审计档案 h
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audit findings                                     审计中发现的事项 PC<[$~  
audit implementation stage                        审计实施阶段 I^l\<1"]  
audit mark                                        审计标识 V#,jUH|  
audit materiality                                 审计重要性 T!%J x.^  
audit method                                     审计方法 8W2oGL6  
audit objective                                         审计目标，审计目的 t)l  
audit of financial statements                      会计报表审计，财务报表审计 61~7 L^882  
audit opinion                                     审计意见 *~\R0ddz  
audit period                                      被审计期间，被审计年度 \0fk^  
audit plan                                          审计计划 *A([1l&]i  
audit planning                                    编制审计计划，制定审计计划，审计计划 p9-s'F|@i  
audit planning stage                                  审计计划阶段 0a}a  
audit procedure                                审计程序 O63:t$Yx#  
audit programme                               审计程序表，具体审计计划 l<)k`lrMX4  
audit report                                       审计报告 aCF =Og  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 GO]5~4k  
audit report with a qualified opinion                 有保留意见的审计报告 \(&UDG$  
audit report with an adverse opinion                否定意见的审计报告 "j/jhe6  
audit report with dual dates                      双重日期审计报告 a{@gzB  
audit reporting stage                                 审计报告阶段 xO{$6M3-~  
audit responsibility                                   审计责任 928uGo5  
audit results                                      审计结果 K"/3/`T  
audit risk                                          审计风险 oe*CZ  
audit sampling                                          审计抽样  ae>B0#=  
audit sampling techniques                         审计抽样方法，审计抽样技术 ^N&@7s  
audit strategies                                  审计策略 DS|q(O=7~t  
audit summary                                         审计总结，审计小结 Y =ksrs>w  
audit team                                         审计小组 E}g)q;0v|2  
audit test                                    审计测试 JFu9_=%+  
audit trail                                          审计轨迹 dqgH"g  
audit work                                        审计工作 c->.eL%   
audit working paper                                 审计工作底稿 *TgD{>s  
audited financial statement                        审计会计报表，已审计财务报表
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Auditing Guidelines (the～)                      审计规范指南 LaX<2]Tx:  
auditing standards                             审计准则 #D
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audit-oriented working paper                          (审计)业务类工作底稿 &&ZX<wOM  
authorisation                                     授权 2C AR2V|  
authorisation of transaction                       交易的授权 ugzrG0=lx  
availability                                         可获得性 tF:AqR:(~  
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balance                                      余额；差额；平衡 a];1)zVA6  
balance sheet                                    资产负债表
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bank                                                 银行 -<l2 $&KS  
bank account                                    银行账户，银行户头 uQYenCNXS  
bank statement                                 银行对账单 !LJ4 S  
barter transaction                              易货交易，以物换物交易 @y2cC6+'t  
basis of audit                                    审计依据 fb8)jd'~}O  
basis of preparation                                (会计报表的)编制基础 4+J>/ xiZ  
book of account                               账目，账簿 "i,ZG$S#E  
borrowing                                         借款，贷款，借债 q.bxnta"  
branch                                              分支，分支机构，分店 V t(s4  
brought forward                                (账户余额等的)承上年，承上期，承上页 tu's]3RE  
budget                                              预算 8osP$"/o  
building                                      建筑物；大楼 OCELG~  
business conditions                                  业务情况，经营情况 j@R"AP}  
business licence                               (企业等的)营业执照 DN;|?oNZ  
business relation                                业务关系 f0{j/+F_o  
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