[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 y=Y k$:-y  
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审计词汇英汉对照 _2fW/U54_  
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ability to continue as a going concern               持续经营能力 zL"e
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acceptability                                     可接受性，可接受程度 K=gg<E<  
acceptable level of detection risk                     检查风险的可接受水平 x-%O1frc  
acceptance of engagement                       接受委托
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accepting the engagement for the first time              首次接受委托 7-744wV}Z  
access to asset                                         对资产的接触 &g:( I  
according to                                     根据，依据，依照 8eXeb|?J  
account balance                                账户余额 lC5zqyG  
account for                                       对……进行会计处理，核算；解释 _XZ Gj:V  
accounting                                        会计，会计学 1eI*.pt  
accounting advisory serve                        会计咨询服务 Rhc:szDU  
accounting firm                                 会计师事务所 "Bd-h|J  
accounting information                      会计信息，会计资料 6
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accounting period                             会计期间 2yfU]`qN  
accounting policies                                   会计政策 2S8;=x}/  
accounting professional bodies                 会计职业组织，会计职业团体 -P;3BHS$T  
accounting records                                   会计记录 $kUB%\`  
accounting responsibility                           会计责任 q{w|`vIb  
accounting service                             会计服务 RY;V@\pRY+  
accounting standards                                会计准则 5226&N  
Accounting Standards for Business Enterprises       企业会计准则 - Jaee,P  
accounting system                             会计系统 od `;XVG  
accounting treatment                                会计处理 k4{!h?h  
accuracy                                    准确性，精确性 x
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additional audit procedures                      追加审计程序 Gu$ /rb?  
addressee                                         收件人，收信人 [ja^Bhu  
Administration of State-owned Assets  (the～)     国有资产管理局 Ag8/%a~(  
administrative laws and regulations                 行政法规 >CvhTrPI  
adverse impact                                 不利影响，负面影响 K|%Am4  
adverse opinion                                反对意见 u62H+'k}F  
advisory group                                  咨询组，顾问组 ]]|#+$ ~  
agency fee                                        代理费，代理费用 _7!ZnJrR
 
aggregate                                          总计，合计为…… utck{]P  
alternation of document and record                 变造文件和记录 ?mNB:-Q  
alternative audit procedures                      替代审计程序，备选审计程序 Q>5f@aN  
amend                                              修改，修订 klKUX/g  
amortisation                                      摊销 [RBSUOF  
analytical capacity                             分析能力 &eMd^l}:#  
analytical procedures                               分析性程序 , Q0Y} )  
annual financial statements                        年度会计报表，年度财务报表 e66Ag}Sw|  
appendix                                          附录，附表 -6)nQN j|  
applicable                                         适用的 %n$f#Ml_r  
applicable laws and regulations                 适用的法规 -r*|N.5c  
application systems                                  应用系统 qc(e3x  
apply consistently                              一贯地执行，一贯地实施 N82 6xvA  
appropriate                                       适当的，合适的； ;1&"]N%  
征用，挪用 V Rv4p5  
appropriate authorization                          适当的授权 QGN+f)  
appropriateness of audit evidence                    审计证据的适当性  ?s,oH  
approval                                    批准，核准 &4OOW;,?<  
assertion                                    (会计报表上的)认定；确认 R+!U.:-yz  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 7rD 8  
asset                                                 资产，财产 M6wH$!zRa  
asset restructuring                             资产重组 c W^L mA  
assignment of duties                                 职责的划分 d>[i*u,]/  
assistant                                     助理，助理人员 0(i3RPIj\  
associated company                                 联属公司，联营公司 EMnz;/dMt  
association                                        联合，结合；协会，社团 >_j(uw?u  
assumption                                       假设，假定 <lzC|>BG  
at a given date                                         在某一特定时日 SY Bp-o  
attestation                                         鉴证，公证 %ddH4Q/p  
attestation service                             鉴证服务 {XU!p: x  
audit adjustment                                审计调整 syu/"KY^!  
audit areas                                        审计领域 I'xc$f_+  
audit conclusion                                审计结论 Rxdj}xy  
audit effectiveness                             审计效果 /T6bc^nOW  
audit efficiency                                  审计效率 H!Gw @u]E  
audit engagement letter                      审计业务约定书 qt9jZtx  
audit evidence                                          审计证据 < }K9 50  
audit fee                                    审计费 =cRm
aD  
audit files                                          审计档案 k2Cq9kQq  
audit findings                                     审计中发现的事项 XW aa`q  
audit implementation stage                        审计实施阶段 T"99m^y  
audit mark                                        审计标识 '=nmdqP  
audit materiality                                 审计重要性 Xc[ym  
audit method                                     审计方法 )ThNy:4  
audit objective                                         审计目标，审计目的
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audit of financial statements                      会计报表审计，财务报表审计 |ufT)+:  
audit opinion                                     审计意见 YC;@^  
audit period                                      被审计期间，被审计年度 cq>J]35  
audit plan                                          审计计划 }Bv1fbD4U  
audit planning                                    编制审计计划，制定审计计划，审计计划 rhLhFN{h  
audit planning stage                                  审计计划阶段 0WzoI2Q  
audit procedure                                审计程序 }Rz,}^B  
audit programme                               审计程序表，具体审计计划 c) Eu(j\#  
audit report                                       审计报告 TeuZVy8a  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 t,LK92?  
audit report with a qualified opinion                 有保留意见的审计报告 ;G`]`=s#Lq  
audit report with an adverse opinion                否定意见的审计报告 (}wPu&Is,C  
audit report with dual dates                      双重日期审计报告 ([<{RjPb  
audit reporting stage                                 审计报告阶段 MgP|'H3\  
audit responsibility                                   审计责任 W'"hjQ_  
audit results                                      审计结果 ,7:GLkj  
audit risk                                          审计风险 a5Vlfx  
audit sampling                                          审计抽样 F3V:B.C  
audit sampling techniques                         审计抽样方法，审计抽样技术 G\tN(%.f  
audit strategies                                  审计策略 64b AWHv  
audit summary                                         审计总结，审计小结 Yt*NIwWr  
audit team                                         审计小组 .oM- A\!  
audit test                                    审计测试 psvc, V_*  
audit trail                                          审计轨迹 lZ5-lf4  
audit work                                        审计工作 n7i~^nf>  
audit working paper                                 审计工作底稿 ] K&ca  
audited financial statement                        审计会计报表，已审计财务报表 ()j)}F#Z`  
Auditing Guidelines (the～)                      审计规范指南 bv <^zuV  
auditing standards                             审计准则 lI46 f  
audit-oriented working paper                          (审计)业务类工作底稿 n<|8Onw  
authorisation                                     授权 #IGcQY  
authorisation of transaction                       交易的授权 #&uajo  
availability                                         可获得性
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balance                                      余额；差额；平衡 u gRyUny  
balance sheet                                    资产负债表 B (eXWWT_  
bank                                                 银行 EO(l?Fgw]$  
bank account                                    银行账户，银行户头 xN$V(ZX4  
bank statement                                 银行对账单 zEQQ4)mA  
barter transaction                              易货交易，以物换物交易 {{gd}g  
basis of audit                                    审计依据 O<wH+k[  
basis of preparation                                (会计报表的)编制基础 !!A(A^s  
book of account                               账目，账簿 6Jy%4]wK  
borrowing                                         借款，贷款，借债 i.^UkN{  
branch                                              分支，分支机构，分店 qPi $kecx  
brought forward                                (账户余额等的)承上年，承上期，承上页 uFmpc7  
budget                                              预算 /(||9\;  
building                                      建筑物；大楼 C% z9Q  
business conditions                                  业务情况，经营情况 Ib 2& L  
business licence                               (企业等的)营业执照 zt]8F)l@  
business relation                                业务关系 pHk$_t  
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