[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 w-B^ [<  
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审计词汇英汉对照 5}ie]/[|  
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ability to continue as a going concern               持续经营能力 RNV

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acceptability                                     可接受性，可接受程度 [t\B6XxT  
acceptable level of detection risk                     检查风险的可接受水平 /h2b;"  
acceptance of engagement                       接受委托 >r/rc`Q  
accepting the engagement for the first time              首次接受委托 89}Y5#W  
access to asset                                         对资产的接触 zZ-wG  
according to                                     根据，依据，依照 +KGZHO!  
account balance                                账户余额 4o:hyh   
account for                                       对……进行会计处理，核算；解释 u#7+U\  
accounting                                        会计，会计学 _&3<6$}i"  
accounting advisory serve                        会计咨询服务 +eX)48
 
accounting firm                                 会计师事务所 w JwX [\
 
accounting information                      会计信息，会计资料 _:n b&B  
accounting period                             会计期间 TOF '2&H  
accounting policies                                   会计政策 ~%u|[$  
accounting professional bodies                 会计职业组织，会计职业团体 73A)lU.  
accounting records                                   会计记录 jdeV|H} u  
accounting responsibility                           会计责任 :m=m}3/:  
accounting service                             会计服务 _;A $C(  
accounting standards                                会计准则 .Jb$l$5'w  
Accounting Standards for Business Enterprises       企业会计准则 %wV>0gQTf  
accounting system                             会计系统 Rr(* aC2P  
accounting treatment                                会计处理 3 vP(SIF  
accuracy                                    准确性，精确性 uNbH\qd=  
additional audit procedures                      追加审计程序 x Ha=3n  
addressee                                         收件人，收信人 u D 5%E7  
Administration of State-owned Assets  (the～)     国有资产管理局 pb60R|k  
administrative laws and regulations                 行政法规 y]..=z_ql  
adverse impact                                 不利影响，负面影响 :A46~UA!$  
adverse opinion                                反对意见 `+lHeLz':  
advisory group                                  咨询组，顾问组 g3@Rl2yQJ  
agency fee                                        代理费，代理费用 d<w~jP\  
aggregate                                          总计，合计为…… "yziXT@V  
alternation of document and record                 变造文件和记录 M/PFPJ >`  
alternative audit procedures                      替代审计程序，备选审计程序 ln*icaDqf  
amend                                              修改，修订 I0AJY )R  
amortisation                                      摊销 wCs3:@UH  
analytical capacity                             分析能力 PeX1wK%f  
analytical procedures                               分析性程序 Oh.ZPG=  
annual financial statements                        年度会计报表，年度财务报表 >4m'tZ8  
appendix                                          附录，附表
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applicable                                         适用的 gsar[gZ  
applicable laws and regulations                 适用的法规 %ugHhS!  
application systems                                  应用系统 .o%^'m"=D[  
apply consistently                              一贯地执行，一贯地实施 gV1[ 3dW  
appropriate                                       适当的，合适的； :H6FPV78  
征用，挪用 <q)4la  
appropriate authorization                          适当的授权 Dq\ Jz~  
appropriateness of audit evidence                    审计证据的适当性 O40+M)e]  
approval                                    批准，核准 C;AA/4Ib  
assertion                                    (会计报表上的)认定；确认 %x;x_  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 \2[<XG(^  
asset                                                 资产，财产 ymY1o$qWB}  
asset restructuring                             资产重组 D8{D[fJ;  
assignment of duties                                 职责的划分 }g+;y  
assistant                                     助理，助理人员 |as!Ui/J/  
associated company                                 联属公司，联营公司 6[qA`x#  
association                                        联合，结合；协会，社团 6q<YJ.,  
assumption                                       假设，假定 }*]B-\>  
at a given date                                         在某一特定时日 -kz4
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attestation                                         鉴证，公证 Rx07trfN  
attestation service                             鉴证服务 JuRH>`  
audit adjustment                                审计调整 JE5  
audit areas                                        审计领域 + Y.1)i}  
audit conclusion                                审计结论 CF!Sa6  
audit effectiveness                             审计效果 lA!"z~03*  
audit efficiency                                  审计效率 4P
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audit engagement letter                      审计业务约定书 72W,FU~OD  
audit evidence                                          审计证据 A*h{Lsx;  
audit fee                                    审计费 aIy*pmpD=  
audit files                                          审计档案 m8Vdb"0  
audit findings                                     审计中发现的事项 _i_Q?w`  
audit implementation stage                        审计实施阶段 -Ue$T{;RoH  
audit mark                                        审计标识 x}/,yaWZ  
audit materiality                                 审计重要性 g]@(E  
audit method                                     审计方法 #qU-j/Qf  
audit objective                                         审计目标，审计目的 a/Q$cOs  
audit of financial statements                      会计报表审计，财务报表审计 V~DMtB7  
audit opinion                                     审计意见 'z@0  
audit period                                      被审计期间，被审计年度 d9*hBm  
audit plan                                          审计计划 ^{$FI`P  
audit planning                                    编制审计计划，制定审计计划，审计计划 TQX)?^Ft  
audit planning stage                                  审计计划阶段 $yDWu"R8  
audit procedure                                审计程序 Kemw^48ts  
audit programme                               审计程序表，具体审计计划 NvE}eA#
 
audit report                                       审计报告 5V[oE\ B  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 B0$:b!  
audit report with a qualified opinion                 有保留意见的审计报告 +=Jir1SLV  
audit report with an adverse opinion                否定意见的审计报告 UrlM%Jnq1  
audit report with dual dates                      双重日期审计报告 5S Xn?  
audit reporting stage                                 审计报告阶段 VpfUm
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audit responsibility                                   审计责任 WtQ8X|\`  
audit results                                      审计结果 _8f
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audit risk                                          审计风险 J2q,7wI#  
audit sampling                                          审计抽样 UsGa  
audit sampling techniques                         审计抽样方法，审计抽样技术 ?SQE5Z  
audit strategies                                  审计策略 *,C(\!b !?  
audit summary                                         审计总结，审计小结 Sgim3):Z  
audit team                                         审计小组 w&$d* E  
audit test                                    审计测试 pA.J@,>`}  
audit trail                                          审计轨迹 wHZW `  
audit work                                        审计工作 dG QG!l+>  
audit working paper                                 审计工作底稿 Wc3kO'J  
audited financial statement                        审计会计报表，已审计财务报表 I&?Qq k  
Auditing Guidelines (the～)                      审计规范指南 V6$xcAE"</  
auditing standards                             审计准则 "q}FPJ^l_N  
audit-oriented working paper                          (审计)业务类工作底稿 ]$afC!Z  
authorisation                                     授权 WH ?}~u9  
authorisation of transaction                       交易的授权 Vt^3iX{!  
availability                                         可获得性 VUTacA Y>L  
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balance                                      余额；差额；平衡 sb:d>6  
balance sheet                                    资产负债表 waX>0e  
bank                                                 银行 &uP~rEJl+  
bank account                                    银行账户，银行户头 I{JU-Jk|  
bank statement                                 银行对账单 gM>t0)mGK  
barter transaction                              易货交易，以物换物交易 ?oZR.D|SZ  
basis of audit                                    审计依据 Q
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basis of preparation                                (会计报表的)编制基础 tMj;s^P1  
book of account                               账目，账簿 g71[6<D  
borrowing                                         借款，贷款，借债 IJTtqo  
branch                                              分支，分支机构，分店 A,su;Qh  
brought forward                                (账户余额等的)承上年，承上期，承上页 IcP)FB4  
budget                                              预算 G6V
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building                                      建筑物；大楼 yJuQ8+vgR}  
business conditions                                  业务情况，经营情况 $VAx:Y|  
business licence                               (企业等的)营业执照 r|4t aV&  
business relation                                业务关系 4tg<iH
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