[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 2VaKt4+`  
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审计词汇英汉对照 Js/QL=,  
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ability to continue as a going concern               持续经营能力 9A ?)n<3 d  
acceptability                                     可接受性，可接受程度 >p 9~'
 
acceptable level of detection risk                     检查风险的可接受水平 ubUVxYD?  
acceptance of engagement                       接受委托 yZkS   
accepting the engagement for the first time              首次接受委托 1:22y:^j  
access to asset                                         对资产的接触 6os{q`/Q])  
according to                                     根据，依据，依照 20c
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account balance                                账户余额 |&U{ z?  
account for                                       对……进行会计处理，核算；解释 FA!!S`{\  
accounting                                        会计，会计学 tR(nD UHV5  
accounting advisory serve                        会计咨询服务 cG,zO-H  
accounting firm                                 会计师事务所 -Pc6W9$  
accounting information                      会计信息，会计资料 AL;4-(KH  
accounting period                             会计期间 OxqkpK&  
accounting policies                                   会计政策 y~^-I5!_ u  
accounting professional bodies                 会计职业组织，会计职业团体 <h%I-e6  
accounting records                                   会计记录 {BzE  
accounting responsibility                           会计责任 il% u)NN  
accounting service                             会计服务 V G|FjD  
accounting standards                                会计准则 q![`3m-d.  
Accounting Standards for Business Enterprises       企业会计准则 3<HZ)w^B  
accounting system                             会计系统 ;b!qt-;.<  
accounting treatment                                会计处理 .I.B,wH 8  
accuracy                                    准确性，精确性 uR6 `@F  
additional audit procedures                      追加审计程序 n&3}F?   
addressee                                         收件人，收信人 EO%"[k  
Administration of State-owned Assets  (the～)     国有资产管理局 nXw98;  
administrative laws and regulations                 行政法规 ^.PCQ~Ql  
adverse impact                                 不利影响，负面影响 iF Zqoz  
adverse opinion                                反对意见 ZlP+t>  
advisory group                                  咨询组，顾问组 ^09-SUl^  
agency fee                                        代理费，代理费用 7=gcdfW,;x  
aggregate                                          总计，合计为…… i!)\m0Wm  
alternation of document and record                 变造文件和记录 L kXho>y  
alternative audit procedures                      替代审计程序，备选审计程序 V.Tn1i-v  
amend                                              修改，修订 Raf(m,o(  
amortisation                                      摊销 qHnX)  
analytical capacity                             分析能力 yMXf&$C  
analytical procedures                               分析性程序 qP]1}-  
annual financial statements                        年度会计报表，年度财务报表 \/ipYc  
appendix                                          附录，附表 [0vqm:P
 
applicable                                         适用的 Ub/ZzAwq  
applicable laws and regulations                 适用的法规 V!/9GeIF  
application systems                                  应用系统 %77
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apply consistently                              一贯地执行，一贯地实施 ,B'fOJ.2  
appropriate                                       适当的，合适的； ")<5VtV  
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appropriate authorization                          适当的授权 -e"A)Bpl(  
appropriateness of audit evidence                    审计证据的适当性 <~P!yLr  
approval                                    批准，核准 $O%"[w  
assertion                                    (会计报表上的)认定；确认 *wx95?H0Z  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 S%aup(wu6  
asset                                                 资产，财产 M.+h3<%^  
asset restructuring                             资产重组 )qe rA  
assignment of duties                                 职责的划分 4AMe>s  
assistant                                     助理，助理人员 .><-XJ  
associated company                                 联属公司，联营公司 t&Q(8Hz  
association                                        联合，结合；协会，社团 -V-I&sO<  
assumption                                       假设，假定 mm;sf  
at a given date                                         在某一特定时日 i%[+C  
attestation                                         鉴证，公证 xkv%4H>  
attestation service                             鉴证服务 tQas_K5  
audit adjustment                                审计调整 @JGFG+J}  
audit areas                                        审计领域 5RAhm0Op~.  
audit conclusion                                审计结论 f;AI4:#I  
audit effectiveness                             审计效果 U.X`z3q
 
audit efficiency                                  审计效率 ~6IY4']m*  
audit engagement letter                      审计业务约定书 6%}`!_N<Mc  
audit evidence                                          审计证据 &>&6OV]P'  
audit fee                                    审计费 4XAs^>N+  
audit files                                          审计档案 2vh }:A_  
audit findings                                     审计中发现的事项 `!$6F:d_l  
audit implementation stage                        审计实施阶段 iI`
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audit mark                                        审计标识 Q-rG~O9-  
audit materiality                                 审计重要性 fp*6Dv_  
audit method                                     审计方法 DQ30\b"gU  
audit objective                                         审计目标，审计目的 at4JLbk  
audit of financial statements                      会计报表审计，财务报表审计
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audit opinion                                     审计意见 s1h
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audit period                                      被审计期间，被审计年度  JJmW%%]i  
audit plan                                          审计计划 }xBDyr63  
audit planning                                    编制审计计划，制定审计计划，审计计划 ="v`W'Pd  
audit planning stage                                  审计计划阶段 yjsj+K pL  
audit procedure                                审计程序 tGU~G&  
audit programme                               审计程序表，具体审计计划 .$7RF!p  
audit report                                       审计报告 M[~{!0Uz g  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 4wkv#vi7!-  
audit report with a qualified opinion                 有保留意见的审计报告 dNhbv zl(  
audit report with an adverse opinion                否定意见的审计报告 l i)6^f#  
audit report with dual dates                      双重日期审计报告 3&CV!+z  
audit reporting stage                                 审计报告阶段 Cf9{lhE8  
audit responsibility                                   审计责任 ZuybjV1/f6  
audit results                                      审计结果 H(gY=  
audit risk                                          审计风险 ]
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audit sampling                                          审计抽样 Wy}^5]R0E  
audit sampling techniques                         审计抽样方法，审计抽样技术 2x9.>nwhb  
audit strategies                                  审计策略 Ar[|M2|  
audit summary                                         审计总结，审计小结 q/@+ .q  
audit team                                         审计小组 qdn_ZE  
audit test                                    审计测试 A]TEs)#*7)  
audit trail                                          审计轨迹 URs]S~tk  
audit work                                        审计工作 }I-nT!D'y  
audit working paper                                 审计工作底稿 tjt^R$[@  
audited financial statement                        审计会计报表，已审计财务报表 jU~ x^Y  
Auditing Guidelines (the～)                      审计规范指南 2]Il:>n,  
auditing standards                             审计准则 dW%t
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audit-oriented working paper                          (审计)业务类工作底稿 LRts W(A/  
authorisation                                     授权 `FQ]ad Fz  
authorisation of transaction                       交易的授权 _dRB=bl"O  
availability                                         可获得性 ]XbMqHGS  
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balance                                      余额；差额；平衡 r5N TTc  
balance sheet                                    资产负债表 z=) m6\  
bank                                                 银行 Ak,JPzT  
bank account                                    银行账户，银行户头 (Hj[9[=  
bank statement                                 银行对账单  A&)2m  
barter transaction                              易货交易，以物换物交易 +Wg/O -  
basis of audit                                    审计依据 v@tEHRadz  
basis of preparation                                (会计报表的)编制基础 J@2wPKh?Yp  
book of account                               账目，账簿 `BKb60  
borrowing                                         借款，贷款，借债 r dSL  
branch                                              分支，分支机构，分店 )ds]fvMW]N  
brought forward                                (账户余额等的)承上年，承上期，承上页 *U,JQ  
budget                                              预算 IHdA2d?.]  
building                                      建筑物；大楼 ^)?Wm,{"w  
business conditions                                  业务情况，经营情况 (;;ji!i  
business licence                               (企业等的)营业执照 @;`'s  
business relation                                业务关系 n"T ^  
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