[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 RWPdS  
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审计词汇英汉对照 |e[0Qo@  
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ability to continue as a going concern               持续经营能力 I~]mX;  
acceptability                                     可接受性，可接受程度 1o8"==
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acceptable level of detection risk                     检查风险的可接受水平 AW;)_|xM  
acceptance of engagement                       接受委托 ].f,3itg&  
accepting the engagement for the first time              首次接受委托 %iS]+Sa.K  
access to asset                                         对资产的接触 XQY&4tK  
according to                                     根据，依据，依照 <^q"31f  
account balance                                账户余额 _5S$mc8K0  
account for                                       对……进行会计处理，核算；解释 F*] .  
accounting                                        会计，会计学 eF;1l<<   
accounting advisory serve                        会计咨询服务 g!Yh=kA'N  
accounting firm                                 会计师事务所 = hX-jP  
accounting information                      会计信息，会计资料 Qp.
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accounting period                             会计期间 6F&]Mk]V8  
accounting policies                                   会计政策 2hC$"Dfp  
accounting professional bodies                 会计职业组织，会计职业团体 KeHE\Fq^V  
accounting records                                   会计记录 W#\};
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accounting responsibility                           会计责任 n_&)VF#n(  
accounting service                             会计服务 H1j6.i}q  
accounting standards                                会计准则 } =m?gF%3  
Accounting Standards for Business Enterprises       企业会计准则 +U)|&1oa  
accounting system                             会计系统 L
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accounting treatment                                会计处理 !
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accuracy                                    准确性，精确性 jLS]^|  
additional audit procedures                      追加审计程序 :h^UC~[h 3  
addressee                                         收件人，收信人 kDP^[V P+  
Administration of State-owned Assets  (the～)     国有资产管理局 BCZnF /Zo  
administrative laws and regulations                 行政法规 AG\852`1m  
adverse impact                                 不利影响，负面影响 -&D6w9w  
adverse opinion                                反对意见 ,zw=&)W1  
advisory group                                  咨询组，顾问组 0@x$Cp  
agency fee                                        代理费，代理费用 ~)IJE+e>}  
aggregate                                          总计，合计为…… 9.#R?YP$  
alternation of document and record                 变造文件和记录 ];~[Olc  
alternative audit procedures                      替代审计程序，备选审计程序 2LH;d`H[0  
amend                                              修改，修订 Wy>\KrA1  
amortisation                                      摊销 -t'oW*kdL  
analytical capacity                             分析能力 "<$vU_  
analytical procedures                               分析性程序 #I~dv{RX  
annual financial statements                        年度会计报表，年度财务报表 (IHBib "  
appendix                                          附录，附表 HF[%/Tu  
applicable                                         适用的 Yn2^n T=8  
applicable laws and regulations                 适用的法规 j?hyN@ns  
application systems                                  应用系统 iSLf:  
apply consistently                              一贯地执行，一贯地实施 9QZwUQ  
appropriate                                       适当的，合适的； J7^T!7V.  
征用，挪用 c!wB'~MS#  
appropriate authorization                          适当的授权 $v@$oPmMj  
appropriateness of audit evidence                    审计证据的适当性 p)&\>   
approval                                    批准，核准 D c.WvU
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assertion                                    (会计报表上的)认定；确认 kR?n%`&k  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 a(T4WDl^  
asset                                                 资产，财产 pdqa)>$  
asset restructuring                             资产重组 3v+}YT{>b  
assignment of duties                                 职责的划分 6Q.whV%y  
assistant                                     助理，助理人员 ?o5#Ve$-X  
associated company                                 联属公司，联营公司 O|zmDp8a+  
association                                        联合，结合；协会，社团 ^l9 *h  
assumption                                       假设，假定 T  FNU+  
at a given date                                         在某一特定时日 > 0)`uJ  
attestation                                         鉴证，公证 zGz'2,o3  
attestation service                             鉴证服务 ;OqLNfU3y  
audit adjustment                                审计调整 vbh#[,lh  
audit areas                                        审计领域 [7w_.(f#  
audit conclusion                                审计结论 r9*H-V$  
audit effectiveness                             审计效果 jAHn`Bxz  
audit efficiency                                  审计效率 ,8?*U]}  
audit engagement letter                      审计业务约定书 3zF7V:XH  
audit evidence                                          审计证据 =C1Qo#QQ%  
audit fee                                    审计费 >.~k?_Of  
audit files                                          审计档案 xi=uXxl  
audit findings                                     审计中发现的事项 D|3QLG  
audit implementation stage                        审计实施阶段 irj}:f;!eF  
audit mark                                        审计标识 t1s@Ub5);I  
audit materiality                                 审计重要性 2DdLqZY#  
audit method                                     审计方法 9gayu<J  
audit objective                                         审计目标，审计目的 t
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audit of financial statements                      会计报表审计，财务报表审计 5j5t?G;d,  
audit opinion                                     审计意见 `&7
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audit period                                      被审计期间，被审计年度 qZ1PC
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audit plan                                          审计计划 Q_Squuk  
audit planning                                    编制审计计划，制定审计计划，审计计划 i.,B 0s]Z  
audit planning stage                                  审计计划阶段 O4mWsr  
audit procedure                                审计程序 NZ9,9  
audit programme                               审计程序表，具体审计计划 SYLkC [0k  
audit report                                       审计报告 -ouL4  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 e}w!]  
audit report with a qualified opinion                 有保留意见的审计报告 K%_JQ0`  
audit report with an adverse opinion                否定意见的审计报告 OZ9j3Q;a$  
audit report with dual dates                      双重日期审计报告 ')~HOCBSE  
audit reporting stage                                 审计报告阶段 hm k5 1  
audit responsibility                                   审计责任 f\w4F'^tj  
audit results                                      审计结果 S@-X?Lu  
audit risk                                          审计风险 (I g *iJ%2  
audit sampling                                          审计抽样 )+R3C%  
audit sampling techniques                         审计抽样方法，审计抽样技术 @cNI|T  
audit strategies                                  审计策略 !XceiQu  
audit summary                                         审计总结，审计小结 6 VDF@V$E  
audit team                                         审计小组 ]^%3Y  
audit test                                    审计测试 f89<o#bm7h  
audit trail                                          审计轨迹 Mt0|`=64  
audit work                                        审计工作 !\v3bOi&  
audit working paper                                 审计工作底稿 ^T>.04";x  
audited financial statement                        审计会计报表，已审计财务报表 3qZ{yr2N[  
Auditing Guidelines (the～)                      审计规范指南 u
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auditing standards                             审计准则 rMloj8O*  
audit-oriented working paper                          (审计)业务类工作底稿 " E#%x{d  
authorisation                                     授权 %&GQ]pmcY  
authorisation of transaction                       交易的授权 Id1[}B-T  
availability                                         可获得性 2N#L'v@g=+  
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balance                                      余额；差额；平衡 |3@
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balance sheet                                    资产负债表 "5bk82."  
bank                                                 银行 (>23[;.0  
bank account                                    银行账户，银行户头 ktb.fhO  
bank statement                                 银行对账单 '(*D3ysU  
barter transaction                              易货交易，以物换物交易 6, ~aV  
basis of audit                                    审计依据 \02e zG  
basis of preparation                                (会计报表的)编制基础 h~t]WN  
book of account                               账目，账簿 Sj+#yct-  
borrowing                                         借款，贷款，借债 @,.H)\a4  
branch                                              分支，分支机构，分店 #UIg<:  
brought forward                                (账户余额等的)承上年，承上期，承上页 so?1 lG  
budget                                              预算 iqYc&}k,  
building                                      建筑物；大楼 e{/\znBS%  
business conditions                                  业务情况，经营情况 g?wogCs5  
business licence                               (企业等的)营业执照 :=@[FXD4  
business relation                                业务关系 C:cu1Y9  
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