[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 77
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审计词汇英汉对照 :,BAw ,  
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ability to continue as a going concern               持续经营能力
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acceptability                                     可接受性，可接受程度 +vc+9E.?9  
acceptable level of detection risk                     检查风险的可接受水平 ,|%K
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acceptance of engagement                       接受委托 3qYGEhxv  
accepting the engagement for the first time              首次接受委托 ~C-Sr@ a?/  
access to asset                                         对资产的接触 uf(ayDE  
according to                                     根据，依据，依照 hW7u#PY  
account balance                                账户余额 $+gQnI3w  
account for                                       对……进行会计处理，核算；解释 s8j |>R|k  
accounting                                        会计，会计学 Q @}$b(b  
accounting advisory serve                        会计咨询服务 Rq4;{a/j  
accounting firm                                 会计师事务所 C*`WMP*  
accounting information                      会计信息，会计资料 *MJm:  
accounting period                             会计期间 b#2)"V(  
accounting policies                                   会计政策 HKN|pO3v  
accounting professional bodies                 会计职业组织，会计职业团体 WR+j?Fcf  
accounting records                                   会计记录 u09Tlqh0 3  
accounting responsibility                           会计责任 |jsI-?%8J  
accounting service                             会计服务 uH_KOiF  
accounting standards                                会计准则 whI{?NP  
Accounting Standards for Business Enterprises       企业会计准则
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accounting system                             会计系统 UhB+c  
accounting treatment                                会计处理 +)jUA]hJ/  
accuracy                                    准确性，精确性 ^0,}y]5p  
additional audit procedures                      追加审计程序 iAd&o`C  
addressee                                         收件人，收信人 = XZU9df  
Administration of State-owned Assets  (the～)     国有资产管理局 gl
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administrative laws and regulations                 行政法规 T2{e1 =Z7  
adverse impact                                 不利影响，负面影响 UBo0c?,4  
adverse opinion                                反对意见 M-WSdG[AJ  
advisory group                                  咨询组，顾问组 ]aN9mT N  
agency fee                                        代理费，代理费用 O[X*F2LC4  
aggregate                                          总计，合计为…… dT`nR"  
alternation of document and record                 变造文件和记录 ZbRRDXk!  
alternative audit procedures                      替代审计程序，备选审计程序 \%-<O  
amend                                              修改，修订 goM;Pf "<  
amortisation                                      摊销 &9jJ\+:7  
analytical capacity                             分析能力 "2e3 <:$  
analytical procedures                               分析性程序 H4i}gdR  
annual financial statements                        年度会计报表，年度财务报表 j/v>,MM  
appendix                                          附录，附表 gI:g/ R  
applicable                                         适用的 Q0*E&;|  
applicable laws and regulations                 适用的法规 tpI/Ibq  
application systems                                  应用系统 &oL"AJU  
apply consistently                              一贯地执行，一贯地实施 y"?`MzcJ0  
appropriate                                       适当的，合适的； 0%xktf  
征用，挪用 YznL+TD  
appropriate authorization                          适当的授权 a)O"PA}2  
appropriateness of audit evidence                    审计证据的适当性 ]0i[=  
approval                                    批准，核准 K^{
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assertion                                    (会计报表上的)认定；确认 U$:^^Zt`B  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 I0-1
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asset                                                 资产，财产 '!>9j,BJ  
asset restructuring                             资产重组 AArLNXzVW  
assignment of duties                                 职责的划分 nC:T0OJv  
assistant                                     助理，助理人员 vbJ<|#|r-  
associated company                                 联属公司，联营公司 eDd&vf  
association                                        联合，结合；协会，社团 Z<U,]iZB  
assumption                                       假设，假定 UG v
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at a given date                                         在某一特定时日 ,7nu;fOT[  
attestation                                         鉴证，公证 qw+7.h#V  
attestation service                             鉴证服务 -J
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audit adjustment                                审计调整 W83d$
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audit areas                                        审计领域 a$ W O}g?  
audit conclusion                                审计结论 piIZ*@'  
audit effectiveness                             审计效果 XT0-"-q  
audit efficiency                                  审计效率 Z
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audit engagement letter                      审计业务约定书 x1=`Z@^  
audit evidence                                          审计证据 [_ N1 .}e  
audit fee                                    审计费 pI@71~|R  
audit files                                          审计档案 cG E{dWz  
audit findings                                     审计中发现的事项 PvKG
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audit implementation stage                        审计实施阶段 ?M90K)&g{  
audit mark                                        审计标识 U=v>gNba  
audit materiality                                 审计重要性 |\bNFnn(  
audit method                                     审计方法 c{'Z.mut  
audit objective                                         审计目标，审计目的 k(f),_  
audit of financial statements                      会计报表审计，财务报表审计 i7RK*{  
audit opinion                                     审计意见 /{R ^J#  
audit period                                      被审计期间，被审计年度 G-CL \G\n  
audit plan                                          审计计划 FC 8<D  
audit planning                                    编制审计计划，制定审计计划，审计计划 fwppqIM  
audit planning stage                                  审计计划阶段 >$kFYb>~q  
audit procedure                                审计程序 ( w4XqVT  
audit programme                               审计程序表，具体审计计划 TJ)Nr*U3_  
audit report                                       审计报告 Cq@7oi]W0  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 Tp;W  
audit report with a qualified opinion                 有保留意见的审计报告 'q}Ud10
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audit report with an adverse opinion                否定意见的审计报告 Rd(8j+Q?ps  
audit report with dual dates                      双重日期审计报告 n6[shXH  
audit reporting stage                                 审计报告阶段 h5{//0 y  
audit responsibility                                   审计责任 j1Ys8k%$l  
audit results                                      审计结果 K-YxZAf  
audit risk                                          审计风险 \Vv)(/q{  
audit sampling                                          审计抽样 HubG
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audit sampling techniques                         审计抽样方法，审计抽样技术
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audit strategies                                  审计策略 ^uo,LTq+  
audit summary                                         审计总结，审计小结 )g=mv
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audit team                                         审计小组 zGe =l;  
audit test                                    审计测试 hzbvR~rn  
audit trail                                          审计轨迹 4][VK/v+  
audit work                                        审计工作 M"mvPr9  
audit working paper                                 审计工作底稿 '+_-r'2  
audited financial statement                        审计会计报表，已审计财务报表 =ZH
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Auditing Guidelines (the～)                      审计规范指南 T7YJC,^m  
auditing standards                             审计准则 h-.^*=]R6  
audit-oriented working paper                          (审计)业务类工作底稿 vkLt#yj~  
authorisation                                     授权 EQnU:a  
authorisation of transaction                       交易的授权 {\?f|mmq  
availability                                         可获得性 [3irr0D7 l  
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balance                                      余额；差额；平衡 y;0Zk~R$  
balance sheet                                    资产负债表 c[1{>z{G  
bank                                                 银行 HJr*\%D}1  
bank account                                    银行账户，银行户头
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bank statement                                 银行对账单 bil>;&h  
barter transaction                              易货交易，以物换物交易 wV-N\5!r%H  
basis of audit                                    审计依据 wPyc?:|KD?  
basis of preparation                                (会计报表的)编制基础 <-d-. 8  
book of account                               账目，账簿 7|Qb}[s  
borrowing                                         借款，贷款，借债 {3Gj rE  
branch                                              分支，分支机构，分店 AzGbvBI&V  
brought forward                                (账户余额等的)承上年，承上期，承上页 yl<=_Q  
budget                                              预算 'o_ RC{k2"  
building                                      建筑物；大楼 ),<h6$  
business conditions                                  业务情况，经营情况 WUDXx %  
business licence                               (企业等的)营业执照 N9c#N%cu  
business relation                                业务关系 _#<l -R`  
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