[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 !YIb  
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审计词汇英汉对照 UFL0K  
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ability to continue as a going concern               持续经营能力 RpjSTV8Tkm  
acceptability                                     可接受性，可接受程度 ZRUh/<\[  
acceptable level of detection risk                     检查风险的可接受水平 ^h`!f vyH  
acceptance of engagement                       接受委托 dw3'T4TC?  
accepting the engagement for the first time              首次接受委托 FJW`$5?  
access to asset                                         对资产的接触 ~ %/'0}F  
according to                                     根据，依据，依照 6z PV'~
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account balance                                账户余额 sC9-+}  
account for                                       对……进行会计处理，核算；解释 ti+pUlVrM  
accounting                                        会计，会计学 C5cFw/',  
accounting advisory serve                        会计咨询服务 1BTgGF  
accounting firm                                 会计师事务所 wqf&i^_  
accounting information                      会计信息，会计资料 ynxWQ%d(`  
accounting period                             会计期间 |^Ur  
accounting policies                                   会计政策 3/:LYvM<  
accounting professional bodies                 会计职业组织，会计职业团体 aam1tm#Q  
accounting records                                   会计记录 {Qm6?H  
accounting responsibility                           会计责任 2}597Hb   
accounting service                             会计服务 cK/PQs
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accounting standards                                会计准则 k-io$  
Accounting Standards for Business Enterprises       企业会计准则 BSjbnnW}"  
accounting system                             会计系统 Dxz5NW4  
accounting treatment                                会计处理 y{:]sHyG  
accuracy                                    准确性，精确性 2YaTT& J  
additional audit procedures                      追加审计程序 Q.*'H_Y  
addressee                                         收件人，收信人 O~nBz):2  
Administration of State-owned Assets  (the～)     国有资产管理局 .&Y,D-h}7|  
administrative laws and regulations                 行政法规 g<0w/n!jmC  
adverse impact                                 不利影响，负面影响 Vvxa.B  
adverse opinion                                反对意见 -aC!0O y`  
advisory group                                  咨询组，顾问组 Wn2Ny jX  
agency fee                                        代理费，代理费用 {V{0^T-  
aggregate                                          总计，合计为…… }rFThI  
alternation of document and record                 变造文件和记录 6vMDm0sv  
alternative audit procedures                      替代审计程序，备选审计程序 iZsau2K  
amend                                              修改，修订 wVlSjk  
amortisation                                      摊销 h 3eGq:!9  
analytical capacity                             分析能力 |zK!+fu  
analytical procedures                               分析性程序 C#ZmgR  
annual financial statements                        年度会计报表，年度财务报表 yY-FL`-  
appendix                                          附录，附表 R (t!xf  
applicable                                         适用的 V+P8P7y37B  
applicable laws and regulations                 适用的法规 _-g-'Hr+N  
application systems                                  应用系统 FZM ]o  
apply consistently                              一贯地执行，一贯地实施 -lnTYxo+]^  
appropriate                                       适当的，合适的； bM*Pcxv  
征用，挪用 8L%%eM_O  
appropriate authorization                          适当的授权 N0 2zPC 8  
appropriateness of audit evidence                    审计证据的适当性 50}.Xm@,BO  
approval                                    批准，核准 /h{go]&N
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assertion                                    (会计报表上的)认定；确认 ;LwFbkOuU  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平
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asset                                                 资产，财产 & y#y>([~  
asset restructuring                             资产重组 -wPuml!hZ|  
assignment of duties                                 职责的划分 'YBLU)v[  
assistant                                     助理，助理人员 O('i*o4!}  
associated company                                 联属公司，联营公司 !gD 3CA  
association                                        联合，结合；协会，社团 +&&MUT{ 3  
assumption                                       假设，假定 XHwZ+=v  
at a given date                                         在某一特定时日 
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attestation                                         鉴证，公证 l}U~I 3}).  
attestation service                             鉴证服务 FZeN,  
audit adjustment                                审计调整 hfl%r9o  
audit areas                                        审计领域 V{ 4i$'  
audit conclusion                                审计结论 +An![1N,  
audit effectiveness                             审计效果 gxBl1  
audit efficiency                                  审计效率 '91u q  
audit engagement letter                      审计业务约定书 Yc. ~qmG/z  
audit evidence                                          审计证据 u&l >cJ'
 
audit fee                                    审计费 "-~D!{rS  
audit files                                          审计档案 %l9WZ*yZ`2  
audit findings                                     审计中发现的事项 U|y;b+n`  
audit implementation stage                        审计实施阶段 pqGf@2
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audit mark                                        审计标识 SopNtcu!  
audit materiality                                 审计重要性 3cV+A]i  
audit method                                     审计方法 A~yw8v5UF  
audit objective                                         审计目标，审计目的 q;Ar&VrlNq  
audit of financial statements                      会计报表审计，财务报表审计 (e bBH  
audit opinion                                     审计意见 V29S*  
audit period                                      被审计期间，被审计年度 2>_brz|7:|  
audit plan                                          审计计划 s%S_K  
audit planning                                    编制审计计划，制定审计计划，审计计划 \$$b",2 h  
audit planning stage                                  审计计划阶段 ~#N.!e4  
audit procedure                                审计程序 0k]ju  
audit programme                               审计程序表，具体审计计划 g-{<v4NGI  
audit report                                       审计报告 OyG_thX  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 a?xq*|?  
audit report with a qualified opinion                 有保留意见的审计报告 +r#=n7t  
audit report with an adverse opinion                否定意见的审计报告 Z<,CzKs+||  
audit report with dual dates                      双重日期审计报告 w#gU1yu  
audit reporting stage                                 审计报告阶段 lO5gkOJ?  
audit responsibility                                   审计责任 H(DVVHx  
audit results                                      审计结果 709Uv5  
audit risk                                          审计风险 uP%;QBb  
audit sampling                                          审计抽样 21)-:rS  
audit sampling techniques                         审计抽样方法，审计抽样技术 8g2-8pa{  
audit strategies                                  审计策略 `Q(]AGI2  
audit summary                                         审计总结，审计小结 bdsHA2r`s  
audit team                                         审计小组 `|ck5DZT5L  
audit test                                    审计测试 QB.*R?A  
audit trail                                          审计轨迹 e{rHO,#A>  
audit work                                        审计工作 V.P5v{  
audit working paper                                 审计工作底稿 v|,[5IY  
audited financial statement                        审计会计报表，已审计财务报表 7}iewtdy,  
Auditing Guidelines (the～)                      审计规范指南 2A18hP`^  
auditing standards                             审计准则 M#8Ao4 T  
audit-oriented working paper                          (审计)业务类工作底稿 A aF5`  
authorisation                                     授权 [/fwt!  
authorisation of transaction                       交易的授权 G,mH!lSm,  
availability                                         可获得性 |<+|Du1  
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balance                                      余额；差额；平衡 _QOOx+%*5  
balance sheet                                    资产负债表 wEHrer  
bank                                                 银行 O( 5L2G  
bank account                                    银行账户，银行户头 6UzT]"LR;  
bank statement                                 银行对账单 J9$]]\52s.  
barter transaction                              易货交易，以物换物交易 r* /XB0  
basis of audit                                    审计依据 .KwuhmR  
basis of preparation                                (会计报表的)编制基础 #&`WMLl+8  
book of account                               账目，账簿 a*n%SUP  
borrowing                                         借款，贷款，借债 ;P0Y6v3  
branch                                              分支，分支机构，分店 $=QGua V  
brought forward                                (账户余额等的)承上年，承上期，承上页 lWyP[>*  
budget                                              预算 w]5f3CIm  
building                                      建筑物；大楼 v BeU  
business conditions                                  业务情况，经营情况 xfF&$K"  
business licence                               (企业等的)营业执照 R82Zr@_  
business relation                                业务关系 :+dWJNY:  
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