[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 .'1]2/ad  
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审计词汇英汉对照 S U P  
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ability to continue as a going concern               持续经营能力 <;Td8T;  
acceptability                                     可接受性，可接受程度 OOz;/kay  
acceptable level of detection risk                     检查风险的可接受水平 ;ejtP #$  
acceptance of engagement                       接受委托 i[e-dT:*R  
accepting the engagement for the first time              首次接受委托 %SMP)4Y/R  
access to asset                                         对资产的接触 ARB
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according to                                     根据，依据，依照 =\jPnov!  
account balance                                账户余额 _#E@&z".L  
account for                                       对……进行会计处理，核算；解释 u&Xn#fh  
accounting                                        会计，会计学 y[f6J3/  
accounting advisory serve                        会计咨询服务 a&n}pnEn)  
accounting firm                                 会计师事务所 LgSVEQb6\|  
accounting information                      会计信息，会计资料 AT^MQv
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accounting period                             会计期间 kgFx  
accounting policies                                   会计政策 N2EX`@_2  
accounting professional bodies                 会计职业组织，会计职业团体 GmN~e*x>p  
accounting records                                   会计记录 iS8yJRy  
accounting responsibility                           会计责任 Ot!*,%sjQ  
accounting service                             会计服务 }~NWOJ3;  
accounting standards                                会计准则 Oufdi3
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Accounting Standards for Business Enterprises       企业会计准则 qzE -y-9@  
accounting system                             会计系统 \v.YP19  
accounting treatment                                会计处理 ozG!OiRW  
accuracy                                    准确性，精确性 q9m-d-!)  
additional audit procedures                      追加审计程序 FPuF1@K  
addressee                                         收件人，收信人 9D& 22hL4  
Administration of State-owned Assets  (the～)     国有资产管理局 Si[xyG6=  
administrative laws and regulations                 行政法规 S6|L !pO  
adverse impact                                 不利影响，负面影响 n0@
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adverse opinion                                反对意见 McQWZ<  
advisory group                                  咨询组，顾问组 (qy82F-|2  
agency fee                                        代理费，代理费用 6[C>"s}Ol  
aggregate                                          总计，合计为…… C@FX[:l@-  
alternation of document and record                 变造文件和记录 ~VO?PfxZ  
alternative audit procedures                      替代审计程序，备选审计程序 vqBT^Q_q;  
amend                                              修改，修订 v>p~y u+G  
amortisation                                      摊销 k3B]u.Lo  
analytical capacity                             分析能力 Z=/bD*\g  
analytical procedures                               分析性程序 I
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annual financial statements                        年度会计报表，年度财务报表 GH6ozWA  
appendix                                          附录，附表 -]vPF|  
applicable                                         适用的 3ES3,uR  
applicable laws and regulations                 适用的法规 ]g0\ 3A  
application systems                                  应用系统 ef(OhIX  
apply consistently                              一贯地执行，一贯地实施 Z^vcODeC$  
appropriate                                       适当的，合适的； ]bb`6 \h  
征用，挪用 6 g`Y~ii  
appropriate authorization                          适当的授权 J@pCF@'  
appropriateness of audit evidence                    审计证据的适当性 UkXf)  
approval                                    批准，核准 D4CiB"g3*  
assertion                                    (会计报表上的)认定；确认 x[H9<&)D  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 73d7'Fw  
asset                                                 资产，财产 `!iVMTp  
asset restructuring                             资产重组 Wfyap)y  
assignment of duties                                 职责的划分 dWAKIBe  
assistant                                     助理，助理人员 hNJubTSE+)  
associated company                                 联属公司，联营公司 _0]{kB.$_  
association                                        联合，结合；协会，社团 \A9hYTC)  
assumption                                       假设，假定 3a]Omuu|=  
at a given date                                         在某一特定时日 ax+P)yz  
attestation                                         鉴证，公证 }CXL\,;  
attestation service                             鉴证服务 `}9jvR5  
audit adjustment                                审计调整 XDrNc!XN  
audit areas                                        审计领域 YF<;s^&@u  
audit conclusion                                审计结论 ,~,{$\p   
audit effectiveness                             审计效果 Qk.:b  
audit efficiency                                  审计效率 00)=3@D  
audit engagement letter                      审计业务约定书 F`\7&'I  
audit evidence                                          审计证据 8'X:}O/  
audit fee                                    审计费 A~UDtXN*4  
audit files                                          审计档案 /iekww^54  
audit findings                                     审计中发现的事项 MX{p)(HW  
audit implementation stage                        审计实施阶段 i=G.{.  
audit mark                                        审计标识 8 m T..23  
audit materiality                                 审计重要性 #4<Rs|K  
audit method                                     审计方法 vg/:q>o  
audit objective                                         审计目标，审计目的 /_MEb42&  
audit of financial statements                      会计报表审计，财务报表审计 g` QbJ61a  
audit opinion                                     审计意见 3d@$iAw1<  
audit period                                      被审计期间，被审计年度 Tp0^dZM+  
audit plan                                          审计计划 3d|n\!1r  
audit planning                                    编制审计计划，制定审计计划，审计计划 qhiO( !jK  
audit planning stage                                  审计计划阶段 e)2
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audit procedure                                审计程序 c p7Rpqg  
audit programme                               审计程序表，具体审计计划 :{Crc   
audit report                                       审计报告 _U`_;=(  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 Q
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audit report with a qualified opinion                 有保留意见的审计报告 h5?yrti  
audit report with an adverse opinion                否定意见的审计报告 V=,V Ow 4  
audit report with dual dates                      双重日期审计报告 [:!D.@h|  
audit reporting stage                                 审计报告阶段 s!d"(K9E  
audit responsibility                                   审计责任 S4? N_"
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audit results                                      审计结果 ~ST7@-D0  
audit risk                                          审计风险 #D-L>7,jA  
audit sampling                                          审计抽样 ;w_f^R #  
audit sampling techniques                         审计抽样方法，审计抽样技术 hh!^^emo  
audit strategies                                  审计策略 ,!RbFME&H  
audit summary                                         审计总结，审计小结 P` K?k<  
audit team                                         审计小组 k*8 ld-O  
audit test                                    审计测试 pU|SUM  
audit trail                                          审计轨迹 !?7c2QRN  
audit work                                        审计工作 noBGP/Av=:  
audit working paper                                 审计工作底稿 `E),G;I  
audited financial statement                        审计会计报表，已审计财务报表 ]`2=<n;=  
Auditing Guidelines (the～)                      审计规范指南 )"IBw0]  
auditing standards                             审计准则 >6(91J  
audit-oriented working paper                          (审计)业务类工作底稿 B>CG/]  
authorisation                                     授权 c?NXX&  
authorisation of transaction                       交易的授权 t(|\3$z  
availability                                         可获得性 y:N QLL>  
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balance                                      余额；差额；平衡 ;@$B{/Q  
balance sheet                                    资产负债表 P%6-W5<  
bank                                                 银行 5mD]uB9  
bank account                                    银行账户，银行户头 >~kSe=Hsb4  
bank statement                                 银行对账单 |X6]#&g7  
barter transaction                              易货交易，以物换物交易 8yH*  
basis of audit                                    审计依据 'ju{j`b  
basis of preparation                                (会计报表的)编制基础 luyU!  
book of account                               账目，账簿 Z[DiLXHL  
borrowing                                         借款，贷款，借债 .I@jt?6X  
branch                                              分支，分支机构，分店 *jps}uk<  
brought forward                                (账户余额等的)承上年，承上期，承上页 ,rB"ag !  
budget                                              预算 M8 E8r  
building                                      建筑物；大楼 V(%L}0[]  
business conditions                                  业务情况，经营情况 KMxP%dV/=  
business licence                               (企业等的)营业执照 \B'rWk33,  
business relation                                业务关系 z@nJ-*'U8  
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