[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 *iVCHQ
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审计词汇英汉对照 %d/Pc4gfc  
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ability to continue as a going concern               持续经营能力 io{uN/!X_J  
acceptability                                     可接受性，可接受程度 ) ]x/3J@  
acceptable level of detection risk                     检查风险的可接受水平 * vMNv  
acceptance of engagement                       接受委托 1IRlFC  
accepting the engagement for the first time              首次接受委托 (d2|r)O  
access to asset                                         对资产的接触 %8a88
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according to                                     根据，依据，依照 !$i*u-%4  
account balance                                账户余额 !K~:crUV|S  
account for                                       对……进行会计处理，核算；解释 F qW[L>M'  
accounting                                        会计，会计学 H=j&uv8  
accounting advisory serve                        会计咨询服务 5_MqpCL  
accounting firm                                 会计师事务所 b=Y:`&o=[  
accounting information                      会计信息，会计资料 G$B( AWL  
accounting period                             会计期间 :"4Pr/}rT  
accounting policies                                   会计政策 W%xg;uzp  
accounting professional bodies                 会计职业组织，会计职业团体 >5Rcj(-&l  
accounting records                                   会计记录 D+ )R_  
accounting responsibility                           会计责任 X<<hb  
accounting service                             会计服务 SXW8p>1Jw  
accounting standards                                会计准则 x!08FL)  
Accounting Standards for Business Enterprises       企业会计准则 (79y!&9p  
accounting system                             会计系统 }yfSF|\  
accounting treatment                                会计处理 @rO4BTi>O  
accuracy                                    准确性，精确性 [?vn>  
additional audit procedures                      追加审计程序 Gx]J6Z8  
addressee                                         收件人，收信人 cJnAwIs_e`  
Administration of State-owned Assets  (the～)     国有资产管理局 e)WpqaI  
administrative laws and regulations                 行政法规 "#a_--"k9  
adverse impact                                 不利影响，负面影响 ?/@~d  
adverse opinion                                反对意见 Wp[R$/uT  
advisory group                                  咨询组，顾问组 9{;cp?\)M  
agency fee                                        代理费，代理费用 JQhw>H9&  
aggregate                                          总计，合计为…… 'F- wC!  
alternation of document and record                 变造文件和记录 dBKceL v  
alternative audit procedures                      替代审计程序，备选审计程序 KAucSd`  
amend                                              修改，修订 !e}LB% zf  
amortisation                                      摊销 mrzrQ@sN  
analytical capacity                             分析能力 ,(6U3W*bu  
analytical procedures                               分析性程序 _ZnVQ,zY  
annual financial statements                        年度会计报表，年度财务报表 +x3T^G  
appendix                                          附录，附表 KfO$bmwmx  
applicable                                         适用的 J4I
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applicable laws and regulations                 适用的法规 d3$&I==;:  
application systems                                  应用系统 wap@q6fz<  
apply consistently                              一贯地执行，一贯地实施 /"Bm1  
appropriate                                       适当的，合适的； sMq*X^z )?  
征用，挪用 <9]9;  
appropriate authorization                          适当的授权 e*7nq~ B5  
appropriateness of audit evidence                    审计证据的适当性 y3]7^+k  
approval                                    批准，核准 *h`%u8/{  
assertion                                    (会计报表上的)认定；确认 Y 7a<3>   
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 |-W7n'n  
asset                                                 资产，财产 \m3;<A/3n  
asset restructuring                             资产重组 cZ@z]LY.g  
assignment of duties                                 职责的划分 a5v}w7vL
 
assistant                                     助理，助理人员 >> **n9\q  
associated company                                 联属公司，联营公司 ;<JyA3i^V,  
association                                        联合，结合；协会，社团 /$ -^k[%  
assumption                                       假设，假定 m@r+M"!R  
at a given date                                         在某一特定时日 &:i|;^^2  
attestation                                         鉴证，公证 * vL2n>HH  
attestation service                             鉴证服务 J P2zom  
audit adjustment                                审计调整 0'giAA  
audit areas                                        审计领域 cH&-/|N  
audit conclusion                                审计结论 )} -,4Iu%  
audit effectiveness                             审计效果 k}5Sz  
audit efficiency                                  审计效率 BrdHTk= Vy  
audit engagement letter                      审计业务约定书 `kn 'RZR  
audit evidence                                          审计证据 7gLN
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audit fee                                    审计费 4xg7oo0iJ  
audit files                                          审计档案 { *"I4  
audit findings                                     审计中发现的事项
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audit implementation stage                        审计实施阶段 e;y\v/A  
audit mark                                        审计标识 $c!cO" U  
audit materiality                                 审计重要性 @
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audit method                                     审计方法 wF +9Iu
 
audit objective                                         审计目标，审计目的 JF%eC}[d  
audit of financial statements                      会计报表审计，财务报表审计 u7_IO  
audit opinion                                     审计意见 \ 2$nFr?0  
audit period                                      被审计期间，被审计年度 |mSFa8G@  
audit plan                                          审计计划 ~w&P]L\dB  
audit planning                                    编制审计计划，制定审计计划，审计计划 R. sRH/6  
audit planning stage                                  审计计划阶段 ,cbCt  
audit procedure                                审计程序 K0|8h!WF+  
audit programme                               审计程序表，具体审计计划 @WV}VKm  
audit report                                       审计报告 }r}$8M+1  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 {bxTODt@  
audit report with a qualified opinion                 有保留意见的审计报告 .Ulrv5wJ  
audit report with an adverse opinion                否定意见的审计报告 i?.7o*w8  
audit report with dual dates                      双重日期审计报告 bbDl?m&bq  
audit reporting stage                                 审计报告阶段 i'GBj,:  
audit responsibility                                   审计责任 uQwKnD?F+e  
audit results                                      审计结果 7QXA*.' F  
audit risk                                          审计风险 dM%#DN8l  
audit sampling                                          审计抽样 4z^ ?3@:K  
audit sampling techniques                         审计抽样方法，审计抽样技术 Qi 3di  
audit strategies                                  审计策略 Y#>'.$(Az  
audit summary                                         审计总结，审计小结 #kO.'oIl  
audit team                                         审计小组 HN/ %(y  
audit test                                    审计测试 ~ . }  
audit trail                                          审计轨迹 OF$0]V  
audit work                                        审计工作 K.y2 $b/  
audit working paper                                 审计工作底稿 ,]1oG=`3v  
audited financial statement                        审计会计报表，已审计财务报表 E?{{z4  
Auditing Guidelines (the～)                      审计规范指南 ?-40bb  
auditing standards                             审计准则 zYCrfr  
audit-oriented working paper                          (审计)业务类工作底稿 }ze,6T*z  
authorisation                                     授权 %?GLMf7)  
authorisation of transaction                       交易的授权 [0M2`x4`  
availability                                         可获得性
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balance                                      余额；差额；平衡 (=hXt=hZ  
balance sheet                                    资产负债表 ^hG Y,\K9  
bank                                                 银行 &d"c6il[  
bank account                                    银行账户，银行户头 AqPE.mf  
bank statement                                 银行对账单 ~FnB!Mh}?  
barter transaction                              易货交易，以物换物交易 {s=n "*Qp)  
basis of audit                                    审计依据 |'w_5?|4  
basis of preparation                                (会计报表的)编制基础 aq'dC=y  
book of account                               账目，账簿 qH3<,s*  
borrowing                                         借款，贷款，借债 @8IYJ{=  
branch                                              分支，分支机构，分店 (AHZmi V  
brought forward                                (账户余额等的)承上年，承上期，承上页 7MRu=Z.-b  
budget                                              预算 X67.%>#3  
building                                      建筑物；大楼 I! s&m%s  
business conditions                                  业务情况，经营情况 h5+qP"n!?q  
business licence                               (企业等的)营业执照 _cz&f%qr  
business relation                                业务关系 aNZJs<3;'D  
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