[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 0"LJ{:plz  
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审计词汇英汉对照 m>DBO
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ability to continue as a going concern               持续经营能力 qYF150  
acceptability                                     可接受性，可接受程度 wa2?%y_G  
acceptable level of detection risk                     检查风险的可接受水平 67?O}~jbG  
acceptance of engagement                       接受委托 6C7|e00v  
accepting the engagement for the first time              首次接受委托 7M7sq-n5z  
access to asset                                         对资产的接触 Z7J8%ywQ  
according to                                     根据，依据，依照 c<fl6o)  
account balance                                账户余额 Ia %> c  
account for                                       对……进行会计处理，核算；解释 ~nDbWv"  
accounting                                        会计，会计学 #-W a3P  
accounting advisory serve                        会计咨询服务 jI[Y< (F ;  
accounting firm                                 会计师事务所 Qv~lH&jG  
accounting information                      会计信息，会计资料 &?"E "GH  
accounting period                             会计期间 x5jd2wSDx  
accounting policies                                   会计政策 m -]E|  
accounting professional bodies                 会计职业组织，会计职业团体 C;>!SRCp  
accounting records                                   会计记录 rK(TekU
 
accounting responsibility                           会计责任 ?g+uJf  
accounting service                             会计服务 Nz1u:D]  
accounting standards                                会计准则 >{
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Accounting Standards for Business Enterprises       企业会计准则 #\1)Tu%-  
accounting system                             会计系统 1L3+KD~  
accounting treatment                                会计处理 -Ph"#R&  
accuracy                                    准确性，精确性 m?GBvL$  
additional audit procedures                      追加审计程序 :< X&y  
addressee                                         收件人，收信人 3:qn\"Hj  
Administration of State-owned Assets  (the～)     国有资产管理局 =e*S h0dK  
administrative laws and regulations                 行政法规 %1h%#/ #[  
adverse impact                                 不利影响，负面影响 7!F<Uf,V3  
adverse opinion                                反对意见 upi\pXv  
advisory group                                  咨询组，顾问组 sYa;vg4[  
agency fee                                        代理费，代理费用 M$,4B  
aggregate                                          总计，合计为…… e>J.r("f  
alternation of document and record                 变造文件和记录 \8Y62  
alternative audit procedures                      替代审计程序，备选审计程序
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amend                                              修改，修订 <!;NJLe`  
amortisation                                      摊销 JIL(\d  
analytical capacity                             分析能力 .:r l<.  
analytical procedures                               分析性程序 uidoz f2}  
annual financial statements                        年度会计报表，年度财务报表 B5v5D[ o5  
appendix                                          附录，附表 tw k  
applicable                                         适用的 }-/oL+j  
applicable laws and regulations                 适用的法规 &+|bAn9AJ  
application systems                                  应用系统 Iw;i ".
 
apply consistently                              一贯地执行，一贯地实施 xlIVLv6dO  
appropriate                                       适当的，合适的； wNvq['P  
征用，挪用 LiyR,e  
appropriate authorization                          适当的授权 #V9do>Cu%  
appropriateness of audit evidence                    审计证据的适当性 tXfXuHa  
approval                                    批准，核准 zoibinm}Eg  
assertion                                    (会计报表上的)认定；确认 XmJ?oPr7  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 _*wkTI+ j  
asset                                                 资产，财产 pddumbp  
asset restructuring                             资产重组 <P@ "VwUX  
assignment of duties                                 职责的划分 o#u hPUZ
 
assistant                                     助理，助理人员 {&TP&_|H  
associated company                                 联属公司，联营公司 YgV"*~  
association                                        联合，结合；协会，社团 JCjV,
 
assumption                                       假设，假定 <I 0EjV  
at a given date                                         在某一特定时日 3;?DKRIcX  
attestation                                         鉴证，公证 w
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attestation service                             鉴证服务 f1AO<>I;  
audit adjustment                                审计调整 &0x;60b  
audit areas                                        审计领域  | \FJ  
audit conclusion                                审计结论 .k
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audit effectiveness                             审计效果 NjFlV(XT}  
audit efficiency                                  审计效率 @+>t]jyz  
audit engagement letter                      审计业务约定书 p
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audit evidence                                          审计证据 :d1Kq _\K  
audit fee                                    审计费 1EMrXnv,  
audit files                                          审计档案 EG!Nsb^,  
audit findings                                     审计中发现的事项 TUN6`/"  
audit implementation stage                        审计实施阶段 b Bkg/p]  
audit mark                                        审计标识 xey?.2K1A  
audit materiality                                 审计重要性 h9Tst)iRi  
audit method                                     审计方法 >)t-Zh:n  
audit objective                                         审计目标，审计目的 +8}8b_bgH  
audit of financial statements                      会计报表审计，财务报表审计 B-p ] .  
audit opinion                                     审计意见 \*mKctpz]6  
audit period                                      被审计期间，被审计年度 #X"fm1  
audit plan                                          审计计划 Pd+Wb3  
audit planning                                    编制审计计划，制定审计计划，审计计划 L"L a|  
audit planning stage                                  审计计划阶段 Um!LF"Z  
audit procedure                                审计程序 th|'t}bWV  
audit programme                               审计程序表，具体审计计划 =zW`+++3  
audit report                                       审计报告 \SooIEl@  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 R-6km Tex>  
audit report with a qualified opinion                 有保留意见的审计报告 Dco3 `4pl  
audit report with an adverse opinion                否定意见的审计报告 04c`7[  
audit report with dual dates                      双重日期审计报告 :DJLkMP  
audit reporting stage                                 审计报告阶段 =>*9"k%m  
audit responsibility                                   审计责任 LIRL`xU7  
audit results                                      审计结果 PNpH)'C|
 
audit risk                                          审计风险 Yb348kRF  
audit sampling                                          审计抽样 %GigRA@no  
audit sampling techniques                         审计抽样方法，审计抽样技术 5Z_aN|Xn  
audit strategies                                  审计策略 7I0K= 'D7  
audit summary                                         审计总结，审计小结 TOsHb+Uv  
audit team                                         审计小组 YR"IPyj  
audit test                                    审计测试 MZt&HbD-  
audit trail                                          审计轨迹 NKYHJf2?x  
audit work                                        审计工作 ;F:Qz^=.a  
audit working paper                                 审计工作底稿 u> .>hQ  
audited financial statement                        审计会计报表，已审计财务报表 $aY:Z_s  
Auditing Guidelines (the～)                      审计规范指南 _]M:  
auditing standards                             审计准则 snVeOe#'S  
audit-oriented working paper                          (审计)业务类工作底稿 E9Hyd #
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authorisation                                     授权 K7},X01^  
authorisation of transaction                       交易的授权  z:d+RMA  
availability                                         可获得性 OSkBBo]~z  
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balance                                      余额；差额；平衡 "|GX%>/  
balance sheet                                    资产负债表 :@,UPc-+  
bank                                                 银行 nXW]9zC"/  
bank account                                    银行账户，银行户头 a;v;%rs  
bank statement                                 银行对账单 i%otvDn1  
barter transaction                              易货交易，以物换物交易 U=N]XwjVK<  
basis of audit                                    审计依据 W;T(q~XK  
basis of preparation                                (会计报表的)编制基础 xHaoSs*C9  
book of account                               账目，账簿 &!?qSi~V  
borrowing                                         借款，贷款，借债 =UV=F/Af^  
branch                                              分支，分支机构，分店 iI@(Bl
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brought forward                                (账户余额等的)承上年，承上期，承上页 +pjU
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budget                                              预算 ?>iZ){0,  
building                                      建筑物；大楼 {%8=qJ3@  
business conditions                                  业务情况，经营情况 yHxi^D]  
business licence                               (企业等的)营业执照 -hKtd3WbT  
business relation                                业务关系 70E@h=oQ  
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