[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 H~lvUHN  
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审计词汇英汉对照 MD[;
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ability to continue as a going concern               持续经营能力 +*x9$LSD  
acceptability                                     可接受性，可接受程度 vg*~t3{L  
acceptable level of detection risk                     检查风险的可接受水平 9rgvwko  
acceptance of engagement                       接受委托 y`J8ha wp  
accepting the engagement for the first time              首次接受委托 OF O,5  
access to asset                                         对资产的接触 y`8jz,&.  
according to                                     根据，依据，依照 c2fw;)j&X  
account balance                                账户余额 &L r~x#Wx  
account for                                       对……进行会计处理，核算；解释 .FA99|:  
accounting                                        会计，会计学 oh,29Gg  
accounting advisory serve                        会计咨询服务 yhd]s0(!  
accounting firm                                 会计师事务所 9~4@AGL  
accounting information                      会计信息，会计资料 x,TnYqT^  
accounting period                             会计期间 `a9iq>   
accounting policies                                   会计政策 ev1:0P  
accounting professional bodies                 会计职业组织，会计职业团体 !>EK %
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accounting records                                   会计记录 3|4<SMm  
accounting responsibility                           会计责任 wnH
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accounting service                             会计服务 DJ|lel/'  
accounting standards                                会计准则 LU+}iA)  
Accounting Standards for Business Enterprises       企业会计准则 - 9a4ej5  
accounting system                             会计系统 Xx ou1l!  
accounting treatment                                会计处理 Qn)AS1pL+  
accuracy                                    准确性，精确性 u0nIr9  
additional audit procedures                      追加审计程序 2Wr^#PY60  
addressee                                         收件人，收信人 W:O
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Administration of State-owned Assets  (the～)     国有资产管理局 _3q}K  
administrative laws and regulations                 行政法规 +nL#c{  
adverse impact                                 不利影响，负面影响 XUTsW,WC  
adverse opinion                                反对意见 gB]jLe  
advisory group                                  咨询组，顾问组 T%w5%{dqJ  
agency fee                                        代理费，代理费用 [R<>3}50Y  
aggregate                                          总计，合计为…… )Kq@ m1>@  
alternation of document and record                 变造文件和记录 @x_0AkZU  
alternative audit procedures                      替代审计程序，备选审计程序 `Nv P)|  
amend                                              修改，修订 =4g PoS  
amortisation                                      摊销 )&qr2Cm*  
analytical capacity                             分析能力 {2U3   
analytical procedures                               分析性程序 X~Hm.qIR  
annual financial statements                        年度会计报表，年度财务报表 3;3 cTXR?=  
appendix                                          附录，附表 L+8O 4K{  
applicable                                         适用的 JV?
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applicable laws and regulations                 适用的法规 o^b5E=?>C  
application systems                                  应用系统 .pIO<ZAFT  
apply consistently                              一贯地执行，一贯地实施 Av!xI  
appropriate                                       适当的，合适的； '~zi~Q7M  
征用，挪用 %uvA3N>  
appropriate authorization                          适当的授权 :-oMkBS  
appropriateness of audit evidence                    审计证据的适当性 >.-4CJ])d  
approval                                    批准，核准 -?NAA]P5c@  
assertion                                    (会计报表上的)认定；确认 F12$BKDH  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 | nBZ:$D  
asset                                                 资产，财产 y:Aha#<
 
asset restructuring                             资产重组 W#\{[o  
assignment of duties                                 职责的划分 v1=N?8Hz1  
assistant                                     助理，助理人员 sW
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associated company                                 联属公司，联营公司 a I1tG  
association                                        联合，结合；协会，社团 0rxGb} b*  
assumption                                       假设，假定 {+V ]@sz  
at a given date                                         在某一特定时日 AOef1^S=  
attestation                                         鉴证，公证 :"cKxd  
attestation service                             鉴证服务 Y~@(  
audit adjustment                                审计调整 G|TnvZ KX  
audit areas                                        审计领域 S_38U  
audit conclusion                                审计结论 f6 s .xQ  
audit effectiveness                             审计效果 BDLJDyf B  
audit efficiency                                  审计效率 eo^C[# .  
audit engagement letter                      审计业务约定书 ~cV";cD5  
audit evidence                                          审计证据 *'@sm*  
audit fee                                    审计费 "bz]5c~  
audit files                                          审计档案 ll*Ez"  
audit findings                                     审计中发现的事项 ;7*T6~tv  
audit implementation stage                        审计实施阶段 oWEzzMRz  
audit mark                                        审计标识 \{v-Xe&d^  
audit materiality                                 审计重要性 gH*(1*  
audit method                                     审计方法 &joP-!"  
audit objective                                         审计目标，审计目的 jwSPLq%  
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 = BbG2k  
audit period                                      被审计期间，被审计年度 (L:Md
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audit plan                                          审计计划 W)8Pq9Hnv  
audit planning                                    编制审计计划，制定审计计划，审计计划 &"7+k5O  
audit planning stage                                  审计计划阶段 WJMmt XO  
audit procedure                                审计程序 #/HZ[Vw  
audit programme                               审计程序表，具体审计计划 tJmy}.t1  
audit report                                       审计报告 [3x},KM  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 00@F?|-j  
audit report with a qualified opinion                 有保留意见的审计报告 r_kaS als  
audit report with an adverse opinion                否定意见的审计报告 .o]9 HbIk5  
audit report with dual dates                      双重日期审计报告 $k`j";8uR  
audit reporting stage                                 审计报告阶段 w|ahb  
audit responsibility                                   审计责任 !Y&]Y G  
audit results                                      审计结果 I'[;E.KU  
audit risk                                          审计风险 i)$ySlEh  
audit sampling                                          审计抽样 QL*RzFAD3  
audit sampling techniques                         审计抽样方法，审计抽样技术 >XX93  
audit strategies                                  审计策略 {ft |*  
audit summary                                         审计总结，审计小结 uc}F|O  
audit team                                         审计小组 N-
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audit test                                    审计测试 /F6"uZSt4  
audit trail                                          审计轨迹 'H#0-V"=  
audit work                                        审计工作 5.D0 1?k  
audit working paper                                 审计工作底稿 YMVi7D~;Q$  
audited financial statement                        审计会计报表，已审计财务报表 yYSoJqj Q  
Auditing Guidelines (the～)                      审计规范指南 fzOh3FO+  
auditing standards                             审计准则 7P]i|Q{  
audit-oriented working paper                          (审计)业务类工作底稿 uGHM ]"!)  
authorisation                                     授权 J'tJY% `  
authorisation of transaction                       交易的授权 X Vb9)a  
availability                                         可获得性 <PM.4B@  
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balance                                      余额；差额；平衡 C](djkA$  
balance sheet                                    资产负债表 wQ[!~>A  
bank                                                 银行 Y0J:c? ,  
bank account                                    银行账户，银行户头 | g1Cs  
bank statement                                 银行对账单 %@|)&][hO  
barter transaction                              易货交易，以物换物交易 <4~SFTWY  
basis of audit                                    审计依据 P&<NcOCL&  
basis of preparation                                (会计报表的)编制基础 mn*}U R  
book of account                               账目，账簿 sH'0 utD#Y  
borrowing                                         借款，贷款，借债  $&1Dl  
branch                                              分支，分支机构，分店 ]7oo`KcQ|  
brought forward                                (账户余额等的)承上年，承上期，承上页 TK%q} bK,  
budget                                              预算
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building                                      建筑物；大楼 '-Oh$hqCx|  
business conditions                                  业务情况，经营情况 *ae)<l3v  
business licence                               (企业等的)营业执照 f(5;Rf(  
business relation                                业务关系 'Yh`B8  
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