[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 Vj>8a)"B5a  
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审计词汇英汉对照 i@M[>~  
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ability to continue as a going concern               持续经营能力 %&t<K3&Yh  
acceptability                                     可接受性，可接受程度 WU=59gB+jL  
acceptable level of detection risk                     检查风险的可接受水平 I"7u2"@-8j  
acceptance of engagement                       接受委托 O]1(FWYy  
accepting the engagement for the first time              首次接受委托 ]f9Cx\d:k  
access to asset                                         对资产的接触 yd
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according to                                     根据，依据，依照 V[vl!XM  
account balance                                账户余额 K~uq,~  
account for                                       对……进行会计处理，核算；解释 J!U}iD@occ  
accounting                                        会计，会计学 QWHu
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accounting advisory serve                        会计咨询服务 o`N9!M  
accounting firm                                 会计师事务所 scLll,~  
accounting information                      会计信息，会计资料 _MX>#!l  
accounting period                             会计期间 QbpFE)TYJ|  
accounting policies                                   会计政策 s(q_ o
 
accounting professional bodies                 会计职业组织，会计职业团体 $a Xer:  
accounting records                                   会计记录 ]1pIj i[  
accounting responsibility                           会计责任 .z}~4BY  
accounting service                             会计服务 <1\Nb
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accounting standards                                会计准则 0T5L_%c  
Accounting Standards for Business Enterprises       企业会计准则 L AA
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accounting system                             会计系统 o"R7,N0rB  
accounting treatment                                会计处理
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accuracy                                    准确性，精确性 _8UDT^?8,  
additional audit procedures                      追加审计程序 |R\>@Mg#B  
addressee                                         收件人，收信人 2'MZ s]??w  
Administration of State-owned Assets  (the～)     国有资产管理局 a]tVd#  
administrative laws and regulations                 行政法规 !9P';p}2  
adverse impact                                 不利影响，负面影响 ^V Zk+'4  
adverse opinion                                反对意见 HYSIN^<oy  
advisory group                                  咨询组，顾问组 %m$Sp47  
agency fee                                        代理费，代理费用 ; )^`3`  
aggregate                                          总计，合计为…… { W{
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alternation of document and record                 变造文件和记录 Ob&<]  
alternative audit procedures                      替代审计程序，备选审计程序 u-G+ j)  
amend                                              修改，修订 R2]Z kg  
amortisation                                      摊销 'o>B'$  
analytical capacity                             分析能力 q2:6QM&  
analytical procedures                               分析性程序 >{J(>B
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annual financial statements                        年度会计报表，年度财务报表 q\p:X"j|  
appendix                                          附录，附表 !lc[  
applicable                                         适用的 <.izVD4/Gg  
applicable laws and regulations                 适用的法规 XtSkh] #z!  
application systems                                  应用系统 +8Ymw:D7a  
apply consistently                              一贯地执行，一贯地实施 !Bq3Z?xA}  
appropriate                                       适当的，合适的； o;<Xo&  
征用，挪用 (tw)nF  
appropriate authorization                          适当的授权 6?~"V  
appropriateness of audit evidence                    审计证据的适当性 oij}'|/Jc  
approval                                    批准，核准 3r."j2$Hs0  
assertion                                    (会计报表上的)认定；确认 Zu("#cA.H  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 Bj-:#P@  
asset                                                 资产，财产 MC:@U~}6  
asset restructuring                             资产重组 I5n^,@md  
assignment of duties                                 职责的划分 y0.8A-2:  
assistant                                     助理，助理人员 0rG^,(3m  
associated company                                 联属公司，联营公司 x$Oq0d{
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association                                        联合，结合；协会，社团 dD|OSB7I7  
assumption                                       假设，假定 q]e`9/U  
at a given date                                         在某一特定时日 OGg>#vj,s  
attestation                                         鉴证，公证 LKOwxF#TKT  
attestation service                             鉴证服务 fd<:_ f]v  
audit adjustment                                审计调整 W~9tKT4  
audit areas                                        审计领域 RM]M@%,K  
audit conclusion                                审计结论 #S*/bao#  
audit effectiveness                             审计效果 ``\i58K{e  
audit efficiency                                  审计效率 usK*s$ns  
audit engagement letter                      审计业务约定书 +:!7L=N#  
audit evidence                                          审计证据 !()
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audit fee                                    审计费 cir$voL  
audit files                                          审计档案 1A G<$d5U|  
audit findings                                     审计中发现的事项 6vNrBB  
audit implementation stage                        审计实施阶段 X4Ic;  
audit mark                                        审计标识 8xV9.4S  
audit materiality                                 审计重要性 "haL  
audit method                                     审计方法 5l 2 ?  
audit objective                                         审计目标，审计目的 ADP%QTdqFJ  
audit of financial statements                      会计报表审计，财务报表审计 J1I ;Jgql(  
audit opinion                                     审计意见 !y:vLB#q  
audit period                                      被审计期间，被审计年度 vMt/u?oB  
audit plan                                          审计计划 EGzzHIZ`!  
audit planning                                    编制审计计划，制定审计计划，审计计划 6qoyiT%P&  
audit planning stage                                  审计计划阶段 >dG;w
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audit procedure                                审计程序 W~~7C,!  
audit programme                               审计程序表，具体审计计划 EwC{R`  
audit report                                       审计报告 ,3p~w5C/+[  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 S^>,~R.TX  
audit report with a qualified opinion                 有保留意见的审计报告 '\ey<}?5V  
audit report with an adverse opinion                否定意见的审计报告 wq(7|!Eix  
audit report with dual dates                      双重日期审计报告 LO khjHR  
audit reporting stage                                 审计报告阶段 ,t9^j3I xg  
audit responsibility                                   审计责任 L>9V&\  
audit results                                      审计结果 >eqxV|]i  
audit risk                                          审计风险 ^*8G8'k;$  
audit sampling                                          审计抽样 n}_JB >i~  
audit sampling techniques                         审计抽样方法，审计抽样技术 $M lW4&a|  
audit strategies                                  审计策略 bE#,=OI$  
audit summary                                         审计总结，审计小结 &U raUl  
audit team                                         审计小组 4UlyxA~  
audit test                                    审计测试 !^=*Jq>  
audit trail                                          审计轨迹 9N<<{rQ,F  
audit work                                        审计工作 M/ni6%x  
audit working paper                                 审计工作底稿 UAFwi%@!-q  
audited financial statement                        审计会计报表，已审计财务报表 =Ja]T~0A  
Auditing Guidelines (the～)                      审计规范指南 -pa )K"z  
auditing standards                             审计准则 eg?<mKrZ  
audit-oriented working paper                          (审计)业务类工作底稿 }Q?c"H!/  
authorisation                                     授权 EQ`(yj  
authorisation of transaction                       交易的授权 WD2]&g  
availability                                         可获得性 {VvqO7A  
B X4AyX.p  
balance                                      余额；差额；平衡 ?hM>mL  
balance sheet                                    资产负债表 UXugRk%d  
bank                                                 银行 dC$Em@Nb  
bank account                                    银行账户，银行户头 XKttZOiGT  
bank statement                                 银行对账单 QM O!v;  
barter transaction                              易货交易，以物换物交易 %Nhx;{  
basis of audit                                    审计依据 O-cbX/d  
basis of preparation                                (会计报表的)编制基础 ##;Er47@^  
book of account                               账目，账簿 ?^$MRa:D  
borrowing                                         借款，贷款，借债 sz {
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branch                                              分支，分支机构，分店 WObvbaK  
brought forward                                (账户余额等的)承上年，承上期，承上页 /VzI'^  
budget                                              预算 \"^w'ng  
building                                      建筑物；大楼 '0uhD.|G  
business conditions                                  业务情况，经营情况 +~roU{& o  
business licence                               (企业等的)营业执照 C] 9p5Hs  
business relation                                业务关系 n9A7K$ZD@  
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