[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 QN$s%&O  
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审计词汇英汉对照 Yb <:1?76L  
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ability to continue as a going concern               持续经营能力 psmDGSm,&  
acceptability                                     可接受性，可接受程度 U`EOun,  
acceptable level of detection risk                     检查风险的可接受水平 QgYt(/S  
acceptance of engagement                       接受委托 0{B<A^Bf  
accepting the engagement for the first time              首次接受委托 D6?h 6`J  
access to asset                                         对资产的接触 #"!ga)a%L  
according to                                     根据，依据，依照 d7r!<u&/  
account balance                                账户余额 z8"1*V  
account for                                       对……进行会计处理，核算；解释 ^?(#%~NS  
accounting                                        会计，会计学 {*hvzS{1d  
accounting advisory serve                        会计咨询服务 $'5rS$]a/  
accounting firm                                 会计师事务所 F5YoE
WS  
accounting information                      会计信息，会计资料 j0~c2  
accounting period                             会计期间 c-(dm:  
accounting policies                                   会计政策 /ivVqOo  
accounting professional bodies                 会计职业组织，会计职业团体 tCO?<QBE  
accounting records                                   会计记录 Pf%I6bVN9  
accounting responsibility                           会计责任 'a JE+  
accounting service                             会计服务 Z?=o(hkd  
accounting standards                                会计准则 fa/o4S<  
Accounting Standards for Business Enterprises       企业会计准则 j}/).O  
accounting system                             会计系统 R+K|K2
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accounting treatment                                会计处理 :NWIUN  
accuracy                                    准确性，精确性 W/t,7lPFb  
additional audit procedures                      追加审计程序 -V~Fj~b#  
addressee                                         收件人，收信人 _6h.<BR  
Administration of State-owned Assets  (the～)     国有资产管理局 wzxV)1jT  
administrative laws and regulations                 行政法规 B/@LE{qUn  
adverse impact                                 不利影响，负面影响 r_Ou\|jU  
adverse opinion                                反对意见 %B#T"=Cx  
advisory group                                  咨询组，顾问组 eXnSH$uI  
agency fee                                        代理费，代理费用 aN*{ nW  
aggregate                                          总计，合计为…… }0anssC  
alternation of document and record                 变造文件和记录 VO {z)_  
alternative audit procedures                      替代审计程序，备选审计程序 k=9+"4:  
amend                                              修改，修订 T*#M'H7LSQ  
amortisation                                      摊销 :tnW ivrwR  
analytical capacity                             分析能力 xq,ql@7  
analytical procedures                               分析性程序 .s4v*bng  
annual financial statements                        年度会计报表，年度财务报表 V0 Z8VqV  
appendix                                          附录，附表 v,QvCozOz  
applicable                                         适用的 J;wB
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applicable laws and regulations                 适用的法规 3}*)EC  
application systems                                  应用系统 7vO3+lT/Y;  
apply consistently                              一贯地执行，一贯地实施 9>?3FMKdY  
appropriate                                       适当的，合适的； '*gY45yT`  
征用，挪用 M9so3L<N0  
appropriate authorization                          适当的授权 F7[ 55RcP  
appropriateness of audit evidence                    审计证据的适当性 3H"bivK
 
approval                                    批准，核准 4+46z|  
assertion                                    (会计报表上的)认定；确认 d h5%  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 $p? gai{o  
asset                                                 资产，财产 $0+n0*fp  
asset restructuring                             资产重组 .rp
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assignment of duties                                 职责的划分 BN\Y N  
assistant                                     助理，助理人员 K@d,8 [  
associated company                                 联属公司，联营公司 ,xmL[Yk,  
association                                        联合，结合；协会，社团 (Klvctoy  
assumption                                       假设，假定 G_OLUuK?C  
at a given date                                         在某一特定时日 Rf*cW&}%  
attestation                                         鉴证，公证 !| ObNS  
attestation service                             鉴证服务 o+-G@16  
audit adjustment                                审计调整 3jx5Lou)&  
audit areas                                        审计领域 *F[;D7sZ~  
audit conclusion                                审计结论 i_<Uk8  
audit effectiveness                             审计效果 ]H[%PQ r`Z  
audit efficiency                                  审计效率 |Iq#Q3w  
audit engagement letter                      审计业务约定书 +E5EOo{ `|  
audit evidence                                          审计证据 &4]~s:F  
audit fee                                    审计费 \M(#FS  
audit files                                          审计档案 )GgO=J:o  
audit findings                                     审计中发现的事项 iLhxcM2K  
audit implementation stage                        审计实施阶段 ^R;Qa#=2  
audit mark                                        审计标识 -%I 0Q  
audit materiality                                 审计重要性 uPZ<hG#K  
audit method                                     审计方法 vdS)
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audit objective                                         审计目标，审计目的 `)Z+]5:  
audit of financial statements                      会计报表审计，财务报表审计 b&iJui"7k  
audit opinion                                     审计意见 7R4xJ H  
audit period                                      被审计期间，被审计年度 w]-,X`  
audit plan                                          审计计划 hlIh(\JZ4s  
audit planning                                    编制审计计划，制定审计计划，审计计划 83~9Xb=!\  
audit planning stage                                  审计计划阶段 y&F0IJ|`@M  
audit procedure                                审计程序 ;Nfd  
audit programme                               审计程序表，具体审计计划
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audit report                                       审计报告 RlW7l1h&  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 4|yZA*Q^  
audit report with a qualified opinion                 有保留意见的审计报告 )cF1?2  
audit report with an adverse opinion                否定意见的审计报告 Wu:@+~J.h  
audit report with dual dates                      双重日期审计报告 HW,2x}[  
audit reporting stage                                 审计报告阶段 ICbT{Mla  
audit responsibility                                   审计责任 <Oyxzs  
audit results                                      审计结果 9bE/7v  
audit risk                                          审计风险 X!'nfN  
audit sampling                                          审计抽样 Vy+UOV&v-  
audit sampling techniques                         审计抽样方法，审计抽样技术 QAI!/bB  
audit strategies                                  审计策略 aC
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audit summary                                         审计总结，审计小结 6X1_NbC  
audit team                                         审计小组 moe5H  
audit test                                    审计测试 
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audit trail                                          审计轨迹 Hf^Tok^6@]  
audit work                                        审计工作 h~F`[G/'  
audit working paper                                 审计工作底稿 orU++,S4Pm  
audited financial statement                        审计会计报表，已审计财务报表 !Eof7LUE  
Auditing Guidelines (the～)                      审计规范指南 v<2B^(i}VB  
auditing standards                             审计准则 wlY6h4c  
audit-oriented working paper                          (审计)业务类工作底稿 @1p,  
authorisation                                     授权 ohy?l  
authorisation of transaction                       交易的授权 BUp,bJpO  
availability                                         可获得性 [
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B MZ/PXY  
balance                                      余额；差额；平衡 x?|C-v  
balance sheet                                    资产负债表 Ku  W$  
bank                                                 银行 9F *],#ng  
bank account                                    银行账户，银行户头 [u=DAk?8  
bank statement                                 银行对账单
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barter transaction                              易货交易，以物换物交易 5[1#d\QR  
basis of audit                                    审计依据 $1(FN+ Mb  
basis of preparation                                (会计报表的)编制基础 tG{?  
book of account                               账目，账簿 TLkJZ4}?Q  
borrowing                                         借款，贷款，借债 YflotlT}  
branch                                              分支，分支机构，分店 GA8cA)]zOD  
brought forward                                (账户余额等的)承上年，承上期，承上页 OR\-%JX/5  
budget                                              预算 FyZiiH4|  
building                                      建筑物；大楼 Q I.
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business conditions                                  业务情况，经营情况 "eH~/6A  
business licence                               (企业等的)营业执照 JW5SBt>  
business relation                                业务关系 H$ sNp\[{  
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