[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 NWj4U3x  
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审计词汇英汉对照 %1)JRc  
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ability to continue as a going concern               持续经营能力 ] ~}~d(  
acceptability                                     可接受性，可接受程度 hPUZ{#;n  
acceptable level of detection risk                     检查风险的可接受水平 |*L/ m0'L  
acceptance of engagement                       接受委托 qBZ;S3  
accepting the engagement for the first time              首次接受委托 }TDq7-(g  
access to asset                                         对资产的接触 "@rHGxK  
according to                                     根据，依据，依照 (U:6vk3Q  
account balance                                账户余额 /mwDVP<z /  
account for                                       对……进行会计处理，核算；解释 #r]GnC,  
accounting                                        会计，会计学 s:I 8~Cc  
accounting advisory serve                        会计咨询服务 GE\({V.W  
accounting firm                                 会计师事务所 (A-Uo   
accounting information                      会计信息，会计资料 [5Zi\'~UH)  
accounting period                             会计期间 kqGydGh*"  
accounting policies                                   会计政策 |RD E/  
accounting professional bodies                 会计职业组织，会计职业团体 mFE7#OM  
accounting records                                   会计记录 +y][s{A  
accounting responsibility                           会计责任 FPEab69  
accounting service                             会计服务 id]}10  
accounting standards                                会计准则 01IfvK  
Accounting Standards for Business Enterprises       企业会计准则 Me^L%%:@  
accounting system                             会计系统 J$-1odL0Z  
accounting treatment                                会计处理 i'}"5O+  
accuracy                                    准确性，精确性 z]j_,3Hff  
additional audit procedures                      追加审计程序 ;`Z>^.CB  
addressee                                         收件人，收信人 U[:Js@uH_  
Administration of State-owned Assets  (the～)     国有资产管理局 ZT+{8,  
administrative laws and regulations                 行政法规
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adverse impact                                 不利影响，负面影响 >Fc=F#tA9  
adverse opinion                                反对意见 <lWBhrz  
advisory group                                  咨询组，顾问组 1h`#H:  
agency fee                                        代理费，代理费用 A64c,Uv  
aggregate                                          总计，合计为…… EpENhC0  
alternation of document and record                 变造文件和记录 ;9qwB  
alternative audit procedures                      替代审计程序，备选审计程序 ?:W=ddg  
amend                                              修改，修订 CC]q\%y-_  
amortisation                                      摊销 q2M%AvR  
analytical capacity                             分析能力 ca%XA|_J  
analytical procedures                               分析性程序 p&HkR^.S  
annual financial statements                        年度会计报表，年度财务报表 }mS +%w"j  
appendix                                          附录，附表 fg GTm:   
applicable                                         适用的 +@<@x4yt  
applicable laws and regulations                 适用的法规 u#0EZ2>#  
application systems                                  应用系统 &cf_?4  
apply consistently                              一贯地执行，一贯地实施 zZS,<Z  
appropriate                                       适当的，合适的； w^S]HzMd  
征用，挪用 ' &Nv|v\V  
appropriate authorization                          适当的授权 TH+TcYqO  
appropriateness of audit evidence                    审计证据的适当性 Y7`Dx'x  
approval                                    批准，核准 b=:%*gq,  
assertion                                    (会计报表上的)认定；确认 RG-,<G`  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 Qe=eer~jI  
asset                                                 资产，财产 t0)hdX  
asset restructuring                             资产重组 wT :mfS09N  
assignment of duties                                 职责的划分 ^ 0/!:*?  
assistant                                     助理，助理人员 5NMju!/  
associated company                                 联属公司，联营公司 p0HcuB)Y  
association                                        联合，结合；协会，社团 [V;Q#r&+  
assumption                                       假设，假定 ;AT~?o`n  
at a given date                                         在某一特定时日 L(BL_  
attestation                                         鉴证，公证 S?Uvt?  
attestation service                             鉴证服务 2O`s'&.h  
audit adjustment                                审计调整 Na`vw  
audit areas                                        审计领域 -J++b2R\%  
audit conclusion                                审计结论 9bD ER  
audit effectiveness                             审计效果 I@q4D1g  
audit efficiency                                  审计效率 lI+KT_|L  
audit engagement letter                      审计业务约定书 8FBXdk?A  
audit evidence                                          审计证据 QC+BEN$  
audit fee                                    审计费 <:~'s]`zf  
audit files                                          审计档案 M_\)<a(8  
audit findings                                     审计中发现的事项 J8hH#7WMS  
audit implementation stage                        审计实施阶段 !(qaudX{>k  
audit mark                                        审计标识 ( z.\,M  
audit materiality                                 审计重要性 HuajdC~  
audit method                                     审计方法 S&~;l/  
audit objective                                         审计目标，审计目的 Mj:=$}rs^  
audit of financial statements                      会计报表审计，财务报表审计 vrXNa8,L  
audit opinion                                     审计意见 .p\<niu7  
audit period                                      被审计期间，被审计年度 X6o iOs  
audit plan                                          审计计划 [1.>9ngj  
audit planning                                    编制审计计划，制定审计计划，审计计划 E XQ3(:&  
audit planning stage                                  审计计划阶段 5i&+.?(Z=  
audit procedure                                审计程序 2@pEuB3$?!  
audit programme                               审计程序表，具体审计计划 M"z3F! -j  
audit report                                       审计报告 OyTp^W`&  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 YXTd^M~@D  
audit report with a qualified opinion                 有保留意见的审计报告 
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audit report with an adverse opinion                否定意见的审计报告 J ?H|"  
audit report with dual dates                      双重日期审计报告 I#](mRJ6  
audit reporting stage                                 审计报告阶段 +q)B4A'J!  
audit responsibility                                   审计责任 _,E! <  
audit results                                      审计结果 t0o'_>*?A  
audit risk                                          审计风险 i>AKXJ+  
audit sampling                                          审计抽样 LF_am*F  
audit sampling techniques                         审计抽样方法，审计抽样技术 3AarRQWsn  
audit strategies                                  审计策略 Z~ {[YsG  
audit summary                                         审计总结，审计小结 Xq.GvZS`  
audit team                                         审计小组 `Z~\&r=  
audit test                                    审计测试 O.wk
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audit trail                                          审计轨迹 m*H6\on:  
audit work                                        审计工作
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audit working paper                                 审计工作底稿 0D_{LBO6LU  
audited financial statement                        审计会计报表，已审计财务报表 v/}hy$7  
Auditing Guidelines (the～)                      审计规范指南 OwG:+T_  
auditing standards                             审计准则 Ih5F\eM  
audit-oriented working paper                          (审计)业务类工作底稿 c^ BeT;  
authorisation                                     授权 "%{J$o  
authorisation of transaction                       交易的授权 "(SZ;y  
availability                                         可获得性 ~JxAo\2i  
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balance                                      余额；差额；平衡 isV9nWo$  
balance sheet                                    资产负债表 <LOas$
 
bank                                                 银行 NW@guhK.  
bank account                                    银行账户，银行户头 @1G`d53N  
bank statement                                 银行对账单 he1W22  
barter transaction                              易货交易，以物换物交易 gAViwy9{  
basis of audit                                    审计依据 &&{_T4  
basis of preparation                                (会计报表的)编制基础 gjhW
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book of account                               账目，账簿 _.$g?E/(  
borrowing                                         借款，贷款，借债 k6W [//  
branch                                              分支，分支机构，分店 <{b#nPc!,#  
brought forward                                (账户余额等的)承上年，承上期，承上页 B3iU#  
budget                                              预算 L#NW<
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building                                      建筑物；大楼 <)$b=z  
business conditions                                  业务情况，经营情况 Xw[|$#QKM  
business licence                               (企业等的)营业执照 rJ}k!}G  
business relation                                业务关系 4?9cyv4H  
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