[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 g
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审计词汇英汉对照 #,P(isEZ"  
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ability to continue as a going concern               持续经营能力 d8.ajeN]o  
acceptability                                     可接受性，可接受程度 lCE2SKj  
acceptable level of detection risk                     检查风险的可接受水平 Z1]"[U[;  
acceptance of engagement                       接受委托 R`C.ha  
accepting the engagement for the first time              首次接受委托 |+/$ g.  
access to asset                                         对资产的接触 3o7xN=N  
according to                                     根据，依据，依照
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account balance                                账户余额 0Uaem  
account for                                       对……进行会计处理，核算；解释 6 ">oo-
 
accounting                                        会计，会计学 ' C6:e?R  
accounting advisory serve                        会计咨询服务 i;HH ! TaN  
accounting firm                                 会计师事务所 s=\7)n=,M  
accounting information                      会计信息，会计资料 S&|VkZR)  
accounting period                             会计期间 -wIM0YJ  
accounting policies                                   会计政策 STp!8mL  
accounting professional bodies                 会计职业组织，会计职业团体 3YRBI|XO  
accounting records                                   会计记录 !pS~'E&q  
accounting responsibility                           会计责任 )]]|d  
accounting service                             会计服务 D'?]yyrf  
accounting standards                                会计准则 '5cZzC 2  
Accounting Standards for Business Enterprises       企业会计准则 XbXgU#%  
accounting system                             会计系统 %o-jwr}O{  
accounting treatment                                会计处理 165WO}(;/  
accuracy                                    准确性，精确性 Dtt\~m;AR  
additional audit procedures                      追加审计程序 w}b<D#0XC  
addressee                                         收件人，收信人 eHROBxH&  
Administration of State-owned Assets  (the～)     国有资产管理局 *lY+Yy(  
administrative laws and regulations                 行政法规 k7b(QADqUU  
adverse impact                                 不利影响，负面影响 j%GbgJ  
adverse opinion                                反对意见 Vd[2u  
advisory group                                  咨询组，顾问组 &}|0CR.(  
agency fee                                        代理费，代理费用 <mn-=#)  
aggregate                                          总计，合计为…… aZC*7AK   
alternation of document and record                 变造文件和记录 mN7&%Z  
alternative audit procedures                      替代审计程序，备选审计程序 I`#EhH  
amend                                              修改，修订 ^s.oZj q  
amortisation                                      摊销 Z c<]^QR  
analytical capacity                             分析能力 =*[, *A  
analytical procedures                               分析性程序 7ozYq_ $  
annual financial statements                        年度会计报表，年度财务报表 ev*c4^z:
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appendix                                          附录，附表 3v G  
applicable                                         适用的 L<"k7)k  
applicable laws and regulations                 适用的法规 ] :GfOgo  
application systems                                  应用系统 {z-NlH  
apply consistently                              一贯地执行，一贯地实施 yvS^2+jW  
appropriate                                       适当的，合适的； f!^)!
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征用，挪用 ! 7Nn]Lx  
appropriate authorization                          适当的授权 hxP6C6S  
appropriateness of audit evidence                    审计证据的适当性 _=)!xnYf  
approval                                    批准，核准 ^U" q|[qy  
assertion                                    (会计报表上的)认定；确认 _4~k3%w\`l  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 frk7^5  
asset                                                 资产，财产 fyGCfM  
asset restructuring                             资产重组 i~(#S8U4d  
assignment of duties                                 职责的划分 Ep,1}
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assistant                                     助理，助理人员 ^]KIgGv\  
associated company                                 联属公司，联营公司 M'b:B*>6  
association                                        联合，结合；协会，社团 YlG;A\]k  
assumption                                       假设，假定 "C?:T'dW  
at a given date                                         在某一特定时日 5 7'q;I  
attestation                                         鉴证，公证 dzpj9[  
attestation service                             鉴证服务 A"`L~|&  
audit adjustment                                审计调整 O5c_\yv=  
audit areas                                        审计领域 h#vL5At  
audit conclusion                                审计结论 fHW-Je7mG  
audit effectiveness                             审计效果 T27:"LVw  
audit efficiency                                  审计效率 'o7R/`4KR  
audit engagement letter                      审计业务约定书 X"laZd947>  
audit evidence                                          审计证据 J: L-15  
audit fee                                    审计费 r .{rNR  
audit files                                          审计档案 x0y%\  
audit findings                                     审计中发现的事项 I4A;  
audit implementation stage                        审计实施阶段 \-DM-NrZ1U  
audit mark                                        审计标识 ;&/sj-xJ2  
audit materiality                                 审计重要性 `>dIF.  
audit method                                     审计方法 Y#GT*V  
audit objective                                         审计目标，审计目的 ks)fQFSbu  
audit of financial statements                      会计报表审计，财务报表审计 $0ym_6n  
audit opinion                                     审计意见 K lPm=  
audit period                                      被审计期间，被审计年度 3AX?B~s  
audit plan                                          审计计划 C+}CU}  
audit planning                                    编制审计计划，制定审计计划，审计计划 Vj#%B.#Zbf  
audit planning stage                                  审计计划阶段 p!. /  
audit procedure                                审计程序 -t;?P2  
audit programme                               审计程序表，具体审计计划 hQ\#Fhu7  
audit report                                       审计报告 %?U"[F1  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 <m-Ni  
audit report with a qualified opinion                 有保留意见的审计报告  Xcs8zT  
audit report with an adverse opinion                否定意见的审计报告 `#-p,NElV  
audit report with dual dates                      双重日期审计报告 4da^d9ZOy  
audit reporting stage                                 审计报告阶段 s{b0#[  
audit responsibility                                   审计责任 x(exx )w  
audit results                                      审计结果 1uKD&k%q  
audit risk                                          审计风险 g{rt^B  
audit sampling                                          审计抽样 d@_'P`%-  
audit sampling techniques                         审计抽样方法，审计抽样技术 H&"_}  
audit strategies                                  审计策略 O e0KAn  
audit summary                                         审计总结，审计小结 Y j,9V],  
audit team                                         审计小组 {jq^hM!TEy  
audit test                                    审计测试 Y}eZPG.h  
audit trail                                          审计轨迹 8^&fZL',  
audit work                                        审计工作 (!^N~ =e;  
audit working paper                                 审计工作底稿 }W^V^i)  
audited financial statement                        审计会计报表，已审计财务报表 @B}&62T  
Auditing Guidelines (the～)                      审计规范指南 F(0pru4u  
auditing standards                             审计准则 UHTb61Gs  
audit-oriented working paper                          (审计)业务类工作底稿 s?1-$|*  
authorisation                                     授权 ;,[EJR^CI  
authorisation of transaction                       交易的授权 w*]_FqE  
availability                                         可获得性 A- <.#  
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balance                                      余额；差额；平衡 h8Dtq5t4  
balance sheet                                    资产负债表 s (l+{b &  
bank                                                 银行 [346w <  
bank account                                    银行账户，银行户头 A5(kOtgiT  
bank statement                                 银行对账单 s.k`];wo  
barter transaction                              易货交易，以物换物交易
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basis of audit                                    审计依据 *,Aa9wa{  
basis of preparation                                (会计报表的)编制基础 si+5h6I.}  
book of account                               账目，账簿 8trm`?>  
borrowing                                         借款，贷款，借债 X.r!q1_c  
branch                                              分支，分支机构，分店 7KYF16A4  
brought forward                                (账户余额等的)承上年，承上期，承上页 X"]mR7k  
budget                                              预算
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building                                      建筑物；大楼 ]G$!/vXP  
business conditions                                  业务情况，经营情况 OV0cr  
business licence                               (企业等的)营业执照 )^QG-IM  
business relation                                业务关系 E!O(:/*  
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