[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 EA%#/n  
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审计词汇英汉对照 O|^6UH  
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ability to continue as a going concern               持续经营能力 ~]6Oz;~<3  
acceptability                                     可接受性，可接受程度 (|ct`KU0#  
acceptable level of detection risk                     检查风险的可接受水平 
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acceptance of engagement                       接受委托 ]6i_d  
accepting the engagement for the first time              首次接受委托 mTb2d?NS  
access to asset                                         对资产的接触 FzsS~C$wH{  
according to                                     根据，依据，依照 (A
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account balance                                账户余额 |~=?vw<W  
account for                                       对……进行会计处理，核算；解释 Gr"2G,,VI  
accounting                                        会计，会计学 e
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accounting advisory serve                        会计咨询服务 $J;=Ux)$  
accounting firm                                 会计师事务所 h!t2H6eyF  
accounting information                      会计信息，会计资料 /%}Yu N  
accounting period                             会计期间 HPd+Bd  
accounting policies                                   会计政策 nfd?@34"A2  
accounting professional bodies                 会计职业组织，会计职业团体 n)wpxR  
accounting records                                   会计记录 , Rr&.
 
accounting responsibility                           会计责任 UmP?}Xw6  
accounting service                             会计服务 B9;,A;E};  
accounting standards                                会计准则 k{u%p<  
Accounting Standards for Business Enterprises       企业会计准则 ?G%, k LJJ  
accounting system                             会计系统 =%nqMV(y  
accounting treatment                                会计处理 6
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accuracy                                    准确性，精确性 a s< q  
additional audit procedures                      追加审计程序 M
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addressee                                         收件人，收信人 /="D]K)%b8  
Administration of State-owned Assets  (the～)     国有资产管理局 9{]r+z:  
administrative laws and regulations                 行政法规 Um0<I)  
adverse impact                                 不利影响，负面影响 |Z^c#R  
adverse opinion                                反对意见 @gl%A&a  
advisory group                                  咨询组，顾问组 7]HIE]#  
agency fee                                        代理费，代理费用 [#3Cg%V  
aggregate                                          总计，合计为…… }mT%N eS  
alternation of document and record                 变造文件和记录 o`y*yucHI  
alternative audit procedures                      替代审计程序，备选审计程序 ;Cp/2A}Xx  
amend                                              修改，修订 5)SZd)  
amortisation                                      摊销 :0TSOT9.  
analytical capacity                             分析能力 o"+&^  
analytical procedures                               分析性程序 { $QF*j  
annual financial statements                        年度会计报表，年度财务报表 (j"~]T!)1  
appendix                                          附录，附表 c_8mQ  
applicable                                         适用的 DHujpZXQ  
applicable laws and regulations                 适用的法规 7yCx !P;  
application systems                                  应用系统 qwq+?fj={  
apply consistently                              一贯地执行，一贯地实施 'mp{O  
appropriate                                       适当的，合适的； L!}j3(I  
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appropriate authorization                          适当的授权 G]3ML)l  
appropriateness of audit evidence                    审计证据的适当性 $nd-[xV  
approval                                    批准，核准 wGQhr="  
assertion                                    (会计报表上的)认定；确认 Uub%s`O  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 Drq{)#7  
asset                                                 资产，财产 >J75T1PH=  
asset restructuring                             资产重组 t%YX-@  
assignment of duties                                 职责的划分 a518N*]j  
assistant                                     助理，助理人员 .Mft+,"  
associated company                                 联属公司，联营公司 qu~"C,  
association                                        联合，结合；协会，社团 :M? ')  
assumption                                       假设，假定 <n2{+eO  
at a given date                                         在某一特定时日 z?) RF[  
attestation                                         鉴证，公证
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attestation service                             鉴证服务 q ]R @:a/  
audit adjustment                                审计调整 /dvnQW4}8  
audit areas                                        审计领域 ", Rw%_  
audit conclusion                                审计结论 AYQh=$)(  
audit effectiveness                             审计效果 RO3e  
audit efficiency                                  审计效率 >p#d;wK4_  
audit engagement letter                      审计业务约定书 UeiJhH,u   
audit evidence                                          审计证据 $=g.-F%*=  
audit fee                                    审计费 d~1"{WPSn  
audit files                                          审计档案 [,?A
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audit findings                                     审计中发现的事项 AiHDoV+-  
audit implementation stage                        审计实施阶段 hs#s $})}Z  
audit mark                                        审计标识 f!kdcr=/"  
audit materiality                                 审计重要性 Q\> SF  
audit method                                     审计方法 cM'[;u  
audit objective                                         审计目标，审计目的 DBrzw+;e3  
audit of financial statements                      会计报表审计，财务报表审计 ^A$XXH'  
audit opinion                                     审计意见 hE`%1j2(  
audit period                                      被审计期间，被审计年度 B46H@]d#7K  
audit plan                                          审计计划 =d4',[O  
audit planning                                    编制审计计划，制定审计计划，审计计划 Fu$Gl$qV?%  
audit planning stage                                  审计计划阶段 ]
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audit procedure                                审计程序 aZCZ/  
audit programme                               审计程序表，具体审计计划 )^@V*$D  
audit report                                       审计报告 f7AJSHe  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 ia.B@u1/  
audit report with a qualified opinion                 有保留意见的审计报告 KdQ|$t  
audit report with an adverse opinion                否定意见的审计报告 kk./-G  
audit report with dual dates                      双重日期审计报告 -EIMh^  
audit reporting stage                                 审计报告阶段 ~ilBw:L-3  
audit responsibility                                   审计责任 hr"+0KeX  
audit results                                      审计结果 3K]0sr  
audit risk                                          审计风险 $,v+i -  
audit sampling                                          审计抽样 0JL6EL>_  
audit sampling techniques                         审计抽样方法，审计抽样技术 hQLx"R$  
audit strategies                                  审计策略 :qKY@-t7H  
audit summary                                         审计总结，审计小结 8n p>#V  
audit team                                         审计小组 $W]guG  
audit test                                    审计测试 b6M)qt9R  
audit trail                                          审计轨迹 6#63D>OWp  
audit work                                        审计工作 HQj4h]O#
 
audit working paper                                 审计工作底稿 >N"PLSY1  
audited financial statement                        审计会计报表，已审计财务报表 fe`G^hV  
Auditing Guidelines (the～)                      审计规范指南 DMpd(ws  
auditing standards                             审计准则 BJ2W}R  
audit-oriented working paper                          (审计)业务类工作底稿 wq`Kyhk  
authorisation                                     授权 D_kzR  
authorisation of transaction                       交易的授权 /'^>-!8_1  
availability                                         可获得性 *wyLX9{:  
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balance                                      余额；差额；平衡 H LGy"P  
balance sheet                                    资产负债表 hf5SpwxLiH  
bank                                                 银行 1MFpuPJk  
bank account                                    银行账户，银行户头 $=a$z"  
bank statement                                 银行对账单 eC:Q)%$%l  
barter transaction                              易货交易，以物换物交易 A{T@O5ucj  
basis of audit                                    审计依据 9uoj3 Rh<  
basis of preparation                                (会计报表的)编制基础 TmH13N]  
book of account                               账目，账簿 Eu~wbU"%  
borrowing                                         借款，贷款，借债 n,LKkOG  
branch                                              分支，分支机构，分店 >x0lSL0y  
brought forward                                (账户余额等的)承上年，承上期，承上页 |W];v@b\y  
budget                                              预算 l:}4 6%  
building                                      建筑物；大楼 L uKm  
business conditions                                  业务情况，经营情况 [<$d@}O  
business licence                               (企业等的)营业执照 HBGA lZ  
business relation                                业务关系 ()JDjzQT  
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