[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 %/"I.\%d  
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审计词汇英汉对照 z6]dF"N  
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ability to continue as a going concern               持续经营能力 i#Io;  
acceptability                                     可接受性，可接受程度 d&4ve Lu  
acceptable level of detection risk                     检查风险的可接受水平 U<gMgA  
acceptance of engagement                       接受委托 8om6wALXB  
accepting the engagement for the first time              首次接受委托 @X+ m,u  
access to asset                                         对资产的接触 _VGAh:v  
according to                                     根据，依据，依照 jzI70+ E  
account balance                                账户余额 K'%2'd  
account for                                       对……进行会计处理，核算；解释 <k!M+}a 9V  
accounting                                        会计，会计学 'i;
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accounting advisory serve                        会计咨询服务 1"YN{Ut;G  
accounting firm                                 会计师事务所 Xyy;B O:  
accounting information                      会计信息，会计资料 HC(Vu  
accounting period                             会计期间 Q@?8-  
accounting policies                                   会计政策 jj_z#6{  
accounting professional bodies                 会计职业组织，会计职业团体 .A<G$ db ?  
accounting records                                   会计记录 pYf57u  
accounting responsibility                           会计责任 1DgRV7  
accounting service                             会计服务 $s+/OgG4H  
accounting standards                                会计准则 ADK)p?  
Accounting Standards for Business Enterprises       企业会计准则 `-fWN
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accounting system                             会计系统 {L~j;p_G&  
accounting treatment                                会计处理 fqrQ1{%UH  
accuracy                                    准确性，精确性 @&?E3?5ll  
additional audit procedures                      追加审计程序 @W6:JO  
addressee                                         收件人，收信人 G2qv)7{l2  
Administration of State-owned Assets  (the～)     国有资产管理局 7'Z-VO  
administrative laws and regulations                 行政法规 JJ_b{ao<  
adverse impact                                 不利影响，负面影响 +Ac.@!X}%  
adverse opinion                                反对意见 ,`PC^`0c}o  
advisory group                                  咨询组，顾问组 Su?e\7aj  
agency fee                                        代理费，代理费用 g%Bh-O9\  
aggregate                                          总计，合计为…… Wip@MGt J  
alternation of document and record                 变造文件和记录 F]e`-;  
alternative audit procedures                      替代审计程序，备选审计程序 `NYu|:JK:  
amend                                              修改，修订 OL]P(HRm]~  
amortisation                                      摊销 ]8q#@%v}  
analytical capacity                             分析能力 ~hD!{([  
analytical procedures                               分析性程序 Q2yD4>qy  
annual financial statements                        年度会计报表，年度财务报表 k%uR!cL  
appendix                                          附录，附表 9$[6\jMh  
applicable                                         适用的 Ak3cE_*Y/  
applicable laws and regulations                 适用的法规 _P
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application systems                                  应用系统 9d&@;&al  
apply consistently                              一贯地执行，一贯地实施 5.
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appropriate                                       适当的，合适的； -Zq\x'  
征用，挪用 #1*
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appropriate authorization                          适当的授权 4> k"$l/:  
appropriateness of audit evidence                    审计证据的适当性 }
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approval                                    批准，核准  _
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assertion                                    (会计报表上的)认定；确认 VyX5MVh  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 Ov8^6O  
asset                                                 资产，财产 ]1hyvm3  
asset restructuring                             资产重组 fg$#ZCi  
assignment of duties                                 职责的划分 r1<dZtb  
assistant                                     助理，助理人员 Kzwbr?&z  
associated company                                 联属公司，联营公司 P5Lb)9_Jw  
association                                        联合，结合；协会，社团 M~%P1@%  
assumption                                       假设，假定 SR%k|YT  
at a given date                                         在某一特定时日 V>Dqw!  
attestation                                         鉴证，公证 6/Iq@BZ&  
attestation service                             鉴证服务 <OY (y#x  
audit adjustment                                审计调整 Q g~cYwX  
audit areas                                        审计领域 7Tb[sc'  
audit conclusion                                审计结论 /H4Z.|@  
audit effectiveness                             审计效果 nTsKJX%\  
audit efficiency                                  审计效率 '9{`Czc(Gb  
audit engagement letter                      审计业务约定书 UQZl:DYa  
audit evidence                                          审计证据 +*RaX (&  
audit fee                                    审计费 >|X )  
audit files                                          审计档案 [ Y+Ta,  
audit findings                                     审计中发现的事项 |L/EH~|
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audit implementation stage                        审计实施阶段 .;rE4B  
audit mark                                        审计标识 |d$4Fu(M ~  
audit materiality                                 审计重要性 KH$|
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audit method                                     审计方法 XHU\;TF  
audit objective                                         审计目标，审计目的 3rVfBz  
audit of financial statements                      会计报表审计，财务报表审计 R + ~b@  
audit opinion                                     审计意见 M"Dv-#f  
audit period                                      被审计期间，被审计年度 {FQ@eeU  
audit plan                                          审计计划 =yF]#>Ah  
audit planning                                    编制审计计划，制定审计计划，审计计划 oyB gF\  
audit planning stage                                  审计计划阶段 gY'-C  
audit procedure                                审计程序 l1bkhA b  
audit programme                               审计程序表，具体审计计划 :Kmn
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audit report                                       审计报告 H*j!_>W  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 cY5w,.Q/!  
audit report with a qualified opinion                 有保留意见的审计报告 /KLkrW  
audit report with an adverse opinion                否定意见的审计报告 p}oGhO&=  
audit report with dual dates                      双重日期审计报告 y'aK92pF:  
audit reporting stage                                 审计报告阶段 M>E~eb/  
audit responsibility                                   审计责任 "(r%`.l=I  
audit results                                      审计结果 d-3.7nJ:  
audit risk                                          审计风险 >?Duz+W)  
audit sampling                                          审计抽样 IM% ,A5u  
audit sampling techniques                         审计抽样方法，审计抽样技术 wz'=  
audit strategies                                  审计策略 ({ O~O5k  
audit summary                                         审计总结，审计小结 hkb&]XWi[  
audit team                                         审计小组 P_4E<"eK  
audit test                                    审计测试 JM1O7I  
audit trail                                          审计轨迹 KomMzG:  
audit work                                        审计工作 mC0_rN^Aj  
audit working paper                                 审计工作底稿 WBD?|
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audited financial statement                        审计会计报表，已审计财务报表 A XhP3B]  
Auditing Guidelines (the～)                      审计规范指南 ph}%Ay$  
auditing standards                             审计准则 ^@3,/dH1 t  
audit-oriented working paper                          (审计)业务类工作底稿 b'``0OB)  
authorisation                                     授权 I8a3:)  
authorisation of transaction                       交易的授权 2X<%BFsE  
availability                                         可获得性 Jz}`-fU`  
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balance                                      余额；差额；平衡 %s497'  
balance sheet                                    资产负债表 cZJ5L>ox  
bank                                                 银行 e|?eY)_  
bank account                                    银行账户，银行户头 ^U5Qb"hz  
bank statement                                 银行对账单 9: .m]QN  
barter transaction                              易货交易，以物换物交易 eTFep^[  
basis of audit                                    审计依据 O6
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basis of preparation                                (会计报表的)编制基础 y XKddD  
book of account                               账目，账簿 EK= y!
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borrowing                                         借款，贷款，借债 76bMy4re  
branch                                              分支，分支机构，分店 dB6['z)2  
brought forward                                (账户余额等的)承上年，承上期，承上页 * |<T@BXn  
budget                                              预算 4(*PM&'R  
building                                      建筑物；大楼 ; PncJe5
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business conditions                                  业务情况，经营情况 m}u)C&2>  
business licence                               (企业等的)营业执照 k 3H0$1  
business relation                                业务关系 Jz=|-F(Sy  
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