[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 qsQ{`E0  
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审计词汇英汉对照 %z=:P{0U
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ability to continue as a going concern               持续经营能力 <p}7T]a7  
acceptability                                     可接受性，可接受程度 wl&T9
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acceptable level of detection risk                     检查风险的可接受水平 zXD/hM  
acceptance of engagement                       接受委托 [$;cjys  
accepting the engagement for the first time              首次接受委托 (T%?@'\  
access to asset                                         对资产的接触 R:$E'PSx  
according to                                     根据，依据，依照 -DK 6(<:0  
account balance                                账户余额  JJmW%%]i  
account for                                       对……进行会计处理，核算；解释 1wFW&|>1  
accounting                                        会计，会计学 ="v`W'Pd  
accounting advisory serve                        会计咨询服务 yjsj+K pL  
accounting firm                                 会计师事务所 L_aqr?Q  
accounting information                      会计信息，会计资料 .$7RF!p  
accounting period                             会计期间 +80bG(I_  
accounting policies                                   会计政策 FvY=!U06  
accounting professional bodies                 会计职业组织，会计职业团体 :)i,K>y3i  
accounting records                                   会计记录 l i)6^f#  
accounting responsibility                           会计责任 @HPr;m!  
accounting service                             会计服务 zjh:jrv~  
accounting standards                                会计准则 H(gY=  
Accounting Standards for Business Enterprises       企业会计准则 ]
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accounting system                             会计系统 c BZ,"kp-  
accounting treatment                                会计处理 W=3#oX.GsU  
accuracy                                    准确性，精确性 U[02$gd0l  
additional audit procedures                      追加审计程序 c?e-2Dp(  
addressee                                         收件人，收信人 n~]"sTC}&  
Administration of State-owned Assets  (the～)     国有资产管理局 g'b|[ q  
administrative laws and regulations                 行政法规 3}! u8,P  
adverse impact                                 不利影响，负面影响 8lzoiA_9  
adverse opinion                                反对意见 sOlnc6  
advisory group                                  咨询组，顾问组 dW%t
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agency fee                                        代理费，代理费用 EQ ee5}  
aggregate                                          总计，合计为…… `FQ]ad Fz  
alternation of document and record                 变造文件和记录 D
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alternative audit procedures                      替代审计程序，备选审计程序 bm 4RR
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amend                                              修改，修订 T[)!7@4r  
amortisation                                      摊销 .|^Gde  
analytical capacity                             分析能力 =\|,hg)c  
analytical procedures                               分析性程序 u*): D~A  
annual financial statements                        年度会计报表，年度财务报表 zWhj>Za  
appendix                                          附录，附表 *Z^`H!&  
applicable                                         适用的 '?| 1\j  
applicable laws and regulations                 适用的法规 ,}&TZkN{-  
application systems                                  应用系统 9?MzIt  
apply consistently                              一贯地执行，一贯地实施 ]95VMyN  
appropriate                                       适当的，合适的； @fYVlHT%E  
征用，挪用 Er%&y  
appropriate authorization                          适当的授权 `MCiybl,&P  
appropriateness of audit evidence                    审计证据的适当性 RrvC}9ar  
approval                                    批准，核准 X=KW >  
assertion                                    (会计报表上的)认定；确认 z4Zm%  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 Yi?bY  
asset                                                 资产，财产 :MY=Q]l  
asset restructuring                             资产重组 x<M::")5!V  
assignment of duties                                 职责的划分 _%=CW' B  
assistant                                     助理，助理人员 OPDT:e86Y=  
associated company                                 联属公司，联营公司 !5(DU~S*@S  
association                                        联合，结合；协会，社团 hdCd:6  
assumption                                       假设，假定 Gmi?xGn  
at a given date                                         在某一特定时日 Y&j`HO8f  
attestation                                         鉴证，公证 \.}T_,I  
attestation service                             鉴证服务 G(.G>8pf  
audit adjustment                                审计调整 o=_7KWOA  
audit areas                                        审计领域 #WSqh +  
audit conclusion                                审计结论 ~Ym_ {  
audit effectiveness                             审计效果 - [h[  
audit efficiency                                  审计效率 PXYLLX\3  
audit engagement letter                      审计业务约定书 tRJ5IX##L  
audit evidence                                          审计证据 Lm~<BBp.  
audit fee                                    审计费 4h@,hY1#  
audit files                                          审计档案 dh7`eAMY   
audit findings                                     审计中发现的事项 tngB;9c+w  
audit implementation stage                        审计实施阶段 ~q}L13^k  
audit mark                                        审计标识 j=irx5:  
audit materiality                                 审计重要性 2I [zV7 @t  
audit method                                     审计方法 Rtz~:v%  
audit objective                                         审计目标，审计目的 :vb5J33U  
audit of financial statements                      会计报表审计，财务报表审计 <[)-Q~Gg5  
audit opinion                                     审计意见 V^n6~O  
audit period                                      被审计期间，被审计年度 rL1yq|]I  
audit plan                                          审计计划 (cOe*>L;  
audit planning                                    编制审计计划，制定审计计划，审计计划 dT*Yv` h  
audit planning stage                                  审计计划阶段 m6mGcbpn  
audit procedure                                审计程序 ?iP7Ki  
audit programme                               审计程序表，具体审计计划 >-I <`y-H  
audit report                                       审计报告 9=ygkPY  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 ih".y3  
audit report with a qualified opinion                 有保留意见的审计报告 "ktuq\a@  
audit report with an adverse opinion                否定意见的审计报告 XQ}J4J~Vm  
audit report with dual dates                      双重日期审计报告 (Of6Ij?  
audit reporting stage                                 审计报告阶段 `^SRg_rH=`  
audit responsibility                                   审计责任 o'$"MC+  
audit results                                      审计结果 Fb(@i  
audit risk                                          审计风险 F]yB=  
audit sampling                                          审计抽样 "jum*<QZz  
audit sampling techniques                         审计抽样方法，审计抽样技术 o@zx
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audit strategies                                  审计策略 9y*] {IY  
audit summary                                         审计总结，审计小结 d j\Z}[  
audit team                                         审计小组 FSA%,b;U  
audit test                                    审计测试 cDY)QUmi  
audit trail                                          审计轨迹 9KU&M"Yq&i  
audit work                                        审计工作 ][S q^5`  
audit working paper                                 审计工作底稿 \s&Mz;:  
audited financial statement                        审计会计报表，已审计财务报表 y
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Auditing Guidelines (the～)                      审计规范指南 "iK= 8  
auditing standards                             审计准则 HXa[0VOx  
audit-oriented working paper                          (审计)业务类工作底稿 ^1.*NG8  
authorisation                                     授权 6i[Ts0H%<!  
authorisation of transaction                       交易的授权 !.,wg'\P  
availability                                         可获得性 "5V;~}=S  
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balance                                      余额；差额；平衡 eZPeyYX  
balance sheet                                    资产负债表 xUdGSr50  
bank                                                 银行 T"z<D+pN  
bank account                                    银行账户，银行户头 fQa*>**j;  
bank statement                                 银行对账单 WT ;2aS:  
barter transaction                              易货交易，以物换物交易 {h+8^   
basis of audit                                    审计依据 :Ph>\aG  
basis of preparation                                (会计报表的)编制基础 R|C`  
book of account                               账目，账簿 |X8?B=  
borrowing                                         借款，贷款，借债 Qjfgxy]  
branch                                              分支，分支机构，分店 }:IIk-JoC  
brought forward                                (账户余额等的)承上年，承上期，承上页 RJW O h  
budget                                              预算 M4C8K{}  
building                                      建筑物；大楼 4]U=Y>\Sr  
business conditions                                  业务情况，经营情况 t`H1]`c?  
business licence                               (企业等的)营业执照 ;98&5X\u<  
business relation                                业务关系 %v8&  
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