[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 !=+;9Ry$z  
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审计词汇英汉对照 F-$NoEL  
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A %,d+jBM  
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ability to continue as a going concern               持续经营能力 YT@H^=  
acceptability                                     可接受性，可接受程度 ![Vrbe P  
acceptable level of detection risk                     检查风险的可接受水平 6-nf+!#G  
acceptance of engagement                       接受委托 4@-Wp ]  
accepting the engagement for the first time              首次接受委托 lI5>d(6p  
access to asset                                         对资产的接触 q?f-h<yRQ  
according to                                     根据，依据，依照 |J^I8gx+  
account balance                                账户余额 J/[PA[Rf  
account for                                       对……进行会计处理，核算；解释 zEeix,I U  
accounting                                        会计，会计学 t4-0mNBZt$  
accounting advisory serve                        会计咨询服务 zaE!=-U  
accounting firm                                 会计师事务所 **ls 4CE<  
accounting information                      会计信息，会计资料 GV
dJ&d\x  
accounting period                             会计期间  ww\2  
accounting policies                                   会计政策 8JO(P0aT  
accounting professional bodies                 会计职业组织，会计职业团体 d-]!aFj|U  
accounting records                                   会计记录 @_h=,g#@  
accounting responsibility                           会计责任 \9}-5  
accounting service                             会计服务 H#bu3*'  
accounting standards                                会计准则 V("T9g  
Accounting Standards for Business Enterprises       企业会计准则 >lugHF$G  
accounting system                             会计系统 };cH5bYF  
accounting treatment                                会计处理 b+71`aD0  
accuracy                                    准确性，精确性 BU^E68?G  
additional audit procedures                      追加审计程序 y<y9'tx  
addressee                                         收件人，收信人 Bt
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Administration of State-owned Assets  (the～)     国有资产管理局 g;y*F;0@  
administrative laws and regulations                 行政法规 QX9['B<  
adverse impact                                 不利影响，负面影响 EFs\zWF  
adverse opinion                                反对意见  1oG'm  
advisory group                                  咨询组，顾问组 jgw+c3^R_  
agency fee                                        代理费，代理费用 A{52T]9X  
aggregate                                          总计，合计为…… /IC]}0kkp  
alternation of document and record                 变造文件和记录 X|60W  
alternative audit procedures                      替代审计程序，备选审计程序 "l6Ob
 
amend                                              修改，修订  VO*fC  
amortisation                                      摊销 V>Nw2u!!  
analytical capacity                             分析能力 x2g=%K=  
analytical procedures                               分析性程序 qp ]sVY  
annual financial statements                        年度会计报表，年度财务报表 1,6Y)_  
appendix                                          附录，附表 83{v_M  
applicable                                         适用的 4Y
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applicable laws and regulations                 适用的法规 d,t
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application systems                                  应用系统 A2B]E,JMp  
apply consistently                              一贯地执行，一贯地实施 By0Zz  
appropriate                                       适当的，合适的； m] @
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征用，挪用 o(xt%'L`t  
appropriate authorization                          适当的授权 t%Y}JKLR  
appropriateness of audit evidence                    审计证据的适当性 hHsO?([99  
approval                                    批准，核准 'ExQG$t  
assertion                                    (会计报表上的)认定；确认 R"QWap}  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 @ds.)sKA>  
asset                                                 资产，财产 et6@);F  
asset restructuring                             资产重组 a3BlydSlf  
assignment of duties                                 职责的划分 `mKK1x  
assistant                                     助理，助理人员 |C\XU5}  
associated company                                 联属公司，联营公司 b"~Ct}6f  
association                                        联合，结合；协会，社团 BctU`.  
assumption                                       假设，假定 Oxh.&  
at a given date                                         在某一特定时日 cX48?srG  
attestation                                         鉴证，公证
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attestation service                             鉴证服务 O,7*dniH  
audit adjustment                                审计调整 &4Y@-;REt  
audit areas                                        审计领域 y1Yrf,E m=  
audit conclusion                                审计结论 /909ED+)>9  
audit effectiveness                             审计效果 %XZdz=B  
audit efficiency                                  审计效率 +*$@ K'VL  
audit engagement letter                      审计业务约定书 Uj~ :|?Wz  
audit evidence                                          审计证据 0S>U_#-  
audit fee                                    审计费 P.]O8r  
audit files                                          审计档案 0bR})}a+Yg  
audit findings                                     审计中发现的事项 &0euNHH;sL  
audit implementation stage                        审计实施阶段 4m/L5 W:K  
audit mark                                        审计标识 ZN(@M@ }  
audit materiality                                 审计重要性 - r6LndQs  
audit method                                     审计方法 |'12Kv]#Xa  
audit objective                                         审计目标，审计目的 >)iCKx
 
audit of financial statements                      会计报表审计，财务报表审计 n6 AP6PK7  
audit opinion                                     审计意见 UmA'aq  
audit period                                      被审计期间，被审计年度 4031~A8  
audit plan                                          审计计划 {;
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audit planning                                    编制审计计划，制定审计计划，审计计划 :8Jn?E (36  
audit planning stage                                  审计计划阶段 pkEqd"G  
audit procedure                                审计程序 =h}IyY@o  
audit programme                               审计程序表，具体审计计划 Twr<MXa  
audit report                                       审计报告 +8q]O%B   
audit report with a disclaimer of opinion           拒绝表示意见审计报告 4 O~zkg  
audit report with a qualified opinion                 有保留意见的审计报告 '~kAsn*/  
audit report with an adverse opinion                否定意见的审计报告 4w0Y(y  
audit report with dual dates                      双重日期审计报告 n/-d56  
audit reporting stage                                 审计报告阶段 G+f@m,  
audit responsibility                                   审计责任 npdpKd+*K"  
audit results                                      审计结果 fk:oCPo  
audit risk                                          审计风险 F /% 5 r{  
audit sampling                                          审计抽样 %$I@7Es>  
audit sampling techniques                         审计抽样方法，审计抽样技术 <Q?X'.  
audit strategies                                  审计策略 iKuSk~  
audit summary                                         审计总结，审计小结 >2?O-WXe  
audit team                                         审计小组 1t7S:IZ  
audit test                                    审计测试 3~^}R  
audit trail                                          审计轨迹 E;^~}  
audit work                                        审计工作 9DP6g<>B  
audit working paper                                 审计工作底稿 m>@ *- *8k  
audited financial statement                        审计会计报表，已审计财务报表 YDr/Cw>J  
Auditing Guidelines (the～)                      审计规范指南 Ok&u4'<  
auditing standards                             审计准则 EBPm7{&0|  
audit-oriented working paper                          (审计)业务类工作底稿 {(!j6|jK  
authorisation                                     授权 eZ~ZWb,%  
authorisation of transaction                       交易的授权 .ahYjn  
availability                                         可获得性 :If
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balance                                      余额；差额；平衡 mOvwdRKn  
balance sheet                                    资产负债表 /`V:;  
bank                                                 银行 i@}/KT  
bank account                                    银行账户，银行户头 nWAx!0G  
bank statement                                 银行对账单 -I#1xJU  
barter transaction                              易货交易，以物换物交易 ]MXeWS(  
basis of audit                                    审计依据 hE"a(i  
basis of preparation                                (会计报表的)编制基础 +iYy^oXxw  
book of account                               账目，账簿 o {bwWk7v6  
borrowing                                         借款，贷款，借债 ^s&
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branch                                              分支，分支机构，分店 F&om^G'U  
brought forward                                (账户余额等的)承上年，承上期，承上页 Cp2$I<T  
budget                                              预算 vg5;F[e  
building                                      建筑物；大楼 8'B   
business conditions                                  业务情况，经营情况 wLf=a^c#  
business licence                               (企业等的)营业执照 LMmW3W`   
business relation                                业务关系  #{8n<sE  
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