[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 UZ3oc[#D=]  
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审计词汇英汉对照 h2fTG  
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ability to continue as a going concern               持续经营能力 rd4\N2- 6  
acceptability                                     可接受性，可接受程度 a>/jW-?  
acceptable level of detection risk                     检查风险的可接受水平 parc\]M  
acceptance of engagement                       接受委托 \`,,r_tO  
accepting the engagement for the first time              首次接受委托 8A3!XA  
access to asset                                         对资产的接触 nLv"ON~  
according to                                     根据，依据，依照 U0t~H{-H  
account balance                                账户余额 SPU_@ Pk  
account for                                       对……进行会计处理，核算；解释 @(Y+W2Iyy+  
accounting                                        会计，会计学 ziBg'  
accounting advisory serve                        会计咨询服务 SSG}'W!z  
accounting firm                                 会计师事务所 )a'c_ 2[  
accounting information                      会计信息，会计资料 T<=]Vg)^r"  
accounting period                             会计期间 =_Y#uE$  
accounting policies                                   会计政策 J#tY$PE  
accounting professional bodies                 会计职业组织，会计职业团体 iv]*
HE  
accounting records                                   会计记录 (>gAnebN L  
accounting responsibility                           会计责任 wa}\bNKQk  
accounting service                             会计服务 y:N>t+'5  
accounting standards                                会计准则 f MDM\&f  
Accounting Standards for Business Enterprises       企业会计准则 2V 9vS  
accounting system                             会计系统 7L\kna<  
accounting treatment                                会计处理 @x z?^20N  
accuracy                                    准确性，精确性 KZ}F1Mr  
additional audit procedures                      追加审计程序 d)7V:  
addressee                                         收件人，收信人 TWFi.w4pY  
Administration of State-owned Assets  (the～)     国有资产管理局 G~;hD-D~.  
administrative laws and regulations                 行政法规 LVX01ox$  
adverse impact                                 不利影响，负面影响 yhi
6RDS  
adverse opinion                                反对意见 NiTLQ"~e  
advisory group                                  咨询组，顾问组 ~Q )137u]P  
agency fee                                        代理费，代理费用 ;'x\L<b/)  
aggregate                                          总计，合计为…… C/L+:b&x~  
alternation of document and record                 变造文件和记录 {_i.IPp~  
alternative audit procedures                      替代审计程序，备选审计程序 y At,XG3  
amend                                              修改，修订 ,awp)@VG7  
amortisation                                      摊销 R^=)Ucj   
analytical capacity                             分析能力 /K./k!'z  
analytical procedures                               分析性程序 $2j?Z.yEG  
annual financial statements                        年度会计报表，年度财务报表 u LXV,  
appendix                                          附录，附表 ix=H=U]Q{  
applicable                                         适用的 'F665  
applicable laws and regulations                 适用的法规 mVBF2F<4  
application systems                                  应用系统 ja2PmPv  
apply consistently                              一贯地执行，一贯地实施 1li1 &  
appropriate                                       适当的，合适的；  FGP~^Dr/  
征用，挪用 3g#fX{e_5!  
appropriate authorization                          适当的授权 JyBsOC3  
appropriateness of audit evidence                    审计证据的适当性 ,^ _aqH  
approval                                    批准，核准 6jIW)C  
assertion                                    (会计报表上的)认定；确认 /}Z0\,  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 8'(|1  
asset                                                 资产，财产 {|jG_  
asset restructuring                             资产重组 x>@+lV'O  
assignment of duties                                 职责的划分 \y%:[g}Fvw  
assistant                                     助理，助理人员 jR^>xp;  
associated company                                 联属公司，联营公司 nFn@Z'T$N  
association                                        联合，结合；协会，社团 b7:B[7yK.x  
assumption                                       假设，假定 1z\>>N$7B  
at a given date                                         在某一特定时日 +P~E5 4  
attestation                                         鉴证，公证 90pk  
attestation service                             鉴证服务 YJO,"7+  
audit adjustment                                审计调整 &&w7-  
audit areas                                        审计领域 Xj\SJ*  
audit conclusion                                审计结论 C<.t'|  
audit effectiveness                             审计效果 3eV(2  
audit efficiency                                  审计效率 K%: :  
audit engagement letter                      审计业务约定书 eKL)jzC:  
audit evidence                                          审计证据 4g# pQ  
audit fee                                    审计费 GB+U>nf  
audit files                                          审计档案 G}tq'#]E{z  
audit findings                                     审计中发现的事项 ; b2)WM:  
audit implementation stage                        审计实施阶段 P^%.7C  
audit mark                                        审计标识 RN?z)9!  
audit materiality                                 审计重要性 iaR^]|7_  
audit method                                     审计方法 i6[,m*q~2x  
audit objective                                         审计目标，审计目的 N~-N Q  
audit of financial statements                      会计报表审计，财务报表审计 P]Z}% 8^O  
audit opinion                                     审计意见 ;X u&['  
audit period                                      被审计期间，被审计年度 8KpG0DC  
audit plan                                          审计计划 =;{v
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audit planning                                    编制审计计划，制定审计计划，审计计划 ?o h3t  
audit planning stage                                  审计计划阶段 H~c+L'=  
audit procedure                                审计程序 3<x_[0v`K1  
audit programme                               审计程序表，具体审计计划 PX](hc=  
audit report                                       审计报告 Llf>C,)  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 z(^p@&r)F  
audit report with a qualified opinion                 有保留意见的审计报告 ,vQkvuz  
audit report with an adverse opinion                否定意见的审计报告 O'deQq[  
audit report with dual dates                      双重日期审计报告 (j
kjj7a  
audit reporting stage                                 审计报告阶段 l[^bo/  
audit responsibility                                   审计责任 -aGv#!aIl  
audit results                                      审计结果 |pr~Ohz  
audit risk                                          审计风险 p/WEQ2  
audit sampling                                          审计抽样 =5_8f  
audit sampling techniques                         审计抽样方法，审计抽样技术 Gq;0j:?CC  
audit strategies                                  审计策略 9VIsLk54^  
audit summary                                         审计总结，审计小结 (@`+ Le  
audit team                                         审计小组 J6Mm=b
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audit test                                    审计测试 }6eWdm!B  
audit trail                                          审计轨迹 udg;jR-^  
audit work                                        审计工作 2o/}GIKj  
audit working paper                                 审计工作底稿 XaD}J:Xq  
audited financial statement                        审计会计报表，已审计财务报表 =#1iio&  
Auditing Guidelines (the～)                      审计规范指南 FFH-Kw,  
auditing standards                             审计准则 \J0gzi.  
audit-oriented working paper                          (审计)业务类工作底稿 sl%B-;@I  
authorisation                                     授权 T:wd3^.CG  
authorisation of transaction                       交易的授权 $|z8WCJ  
availability                                         可获得性 qX:54$t  
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balance                                      余额；差额；平衡 vC\]7]mC  
balance sheet                                    资产负债表 Z/hSH 0(~  
bank                                                 银行
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bank account                                    银行账户，银行户头 `-Gs*#(/  
bank statement                                 银行对账单 (q*T.  
barter transaction                              易货交易，以物换物交易 H@__%KBw  
basis of audit                                    审计依据 ^#exsXy  
basis of preparation                                (会计报表的)编制基础 ykl./uY'  
book of account                               账目，账簿
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borrowing                                         借款，贷款，借债  *;+lF  
branch                                              分支，分支机构，分店 SLz^Wg
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brought forward                                (账户余额等的)承上年，承上期，承上页 HnioB=fc  
budget                                              预算 |??uVA)\X  
building                                      建筑物；大楼 ]Rnr>_>x;  
business conditions                                  业务情况，经营情况 &^qD<eZ!Eq  
business licence                               (企业等的)营业执照 q(!191@C(  
business relation                                业务关系 Y4!v1  
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