[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 VbYdZCC  
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审计词汇英汉对照 ).O)p9  
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ability to continue as a going concern               持续经营能力 X$ D6Ey  
acceptability                                     可接受性，可接受程度 [),ige  
acceptable level of detection risk                     检查风险的可接受水平 h[ ZN+M  
acceptance of engagement                       接受委托 &{:-]g\  
accepting the engagement for the first time              首次接受委托 P}iE+Z3  
access to asset                                         对资产的接触 +`4A$#$+y  
according to                                     根据，依据，依照 sOY:e/_F  
account balance                                账户余额 +@UV?"d  
account for                                       对……进行会计处理，核算；解释 @Qe0! (_=  
accounting                                        会计，会计学 Z+SRXKQ  
accounting advisory serve                        会计咨询服务 hH.G#-JO  
accounting firm                                 会计师事务所 BtZyn7a  
accounting information                      会计信息，会计资料 7<4qQ.deE  
accounting period                             会计期间 Om&Dw|xG8  
accounting policies                                   会计政策 Ri'n  
accounting professional bodies                 会计职业组织，会计职业团体 pg.%Pdr<$  
accounting records                                   会计记录 tPvpJX6kP  
accounting responsibility                           会计责任 e20-h3h+  
accounting service                             会计服务 KvSG;  
accounting standards                                会计准则 |Tw~@kT@  
Accounting Standards for Business Enterprises       企业会计准则 K3C<{#r  
accounting system                             会计系统 Cx"sw }  
accounting treatment                                会计处理 bt *k.=p  
accuracy                                    准确性，精确性 N`i/mP  
additional audit procedures                      追加审计程序 M5B# TAybC  
addressee                                         收件人，收信人 ]n~V!hl?A  
Administration of State-owned Assets  (the～)     国有资产管理局 }]TxlSp!;  
administrative laws and regulations                 行政法规 *hrd5na  
adverse impact                                 不利影响，负面影响 1YA% -~  
adverse opinion                                反对意见
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advisory group                                  咨询组，顾问组 6@f-Glwg  
agency fee                                        代理费，代理费用 E`q_bn  
aggregate                                          总计，合计为…… 2c}E(8e]  
alternation of document and record                 变造文件和记录 ^Cmyx
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alternative audit procedures                      替代审计程序，备选审计程序 $>gFf}#C  
amend                                              修改，修订 zDp2g)  
amortisation                                      摊销 a.'*G6~Qgw  
analytical capacity                             分析能力 )0MB9RMk1  
analytical procedures                               分析性程序 0x7'^Z>-oe  
annual financial statements                        年度会计报表，年度财务报表 dx]>(e@(t{  
appendix                                          附录，附表 ^8tEach  
applicable                                         适用的 (hsl~Jf  
applicable laws and regulations                 适用的法规
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application systems                                  应用系统 @x1-! ~z#  
apply consistently                              一贯地执行，一贯地实施 R+|hw;  
appropriate                                       适当的，合适的； g`^x@rj`E  
征用，挪用 .hiSw  
appropriate authorization                          适当的授权 tkhCw/  
appropriateness of audit evidence                    审计证据的适当性 !wNO8;(  
approval                                    批准，核准 <VcQ{ F  
assertion                                    (会计报表上的)认定；确认 d _ e WcI  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 Si,6o!0k  
asset                                                 资产，财产 ,Q,^3*HX9}  
asset restructuring                             资产重组 *I'yH8F
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assignment of duties                                 职责的划分 E4!Fupkpf  
assistant                                     助理，助理人员 51u0]Qx;fm  
associated company                                 联属公司，联营公司 >7r!~+B"9'  
association                                        联合，结合；协会，社团 zX~MC?,W1  
assumption                                       假设，假定 S'14hk<  
at a given date                                         在某一特定时日 |o@%dH  
attestation                                         鉴证，公证 xPgBV~  
attestation service                             鉴证服务 g>sSS8RO  
audit adjustment                                审计调整 p'fYULYE  
audit areas                                        审计领域 H"KCK6  
audit conclusion                                审计结论 tDo"K3   
audit effectiveness                             审计效果 ddo#P%sH'  
audit efficiency                                  审计效率 DMS!a$4  
audit engagement letter                      审计业务约定书 eQ"E  
audit evidence                                          审计证据 h~26W Lf.  
audit fee                                    审计费
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audit files                                          审计档案 t Pf40`@  
audit findings                                     审计中发现的事项 cAy3^{3:  
audit implementation stage                        审计实施阶段 C?Ucu]cW  
audit mark                                        审计标识 H-%v3d>
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audit materiality                                 审计重要性 KG@8RtHsQ  
audit method                                     审计方法 &{RDM~  
audit objective                                         审计目标，审计目的 zJXplvaL;  
audit of financial statements                      会计报表审计，财务报表审计 C>~TI,5a3  
audit opinion                                     审计意见 K#xvu1U  
audit period                                      被审计期间，被审计年度 fV:83|eQ  
audit plan                                          审计计划 i?gSC<a  
audit planning                                    编制审计计划，制定审计计划，审计计划 @KA4N`  
audit planning stage                                  审计计划阶段 zVD:#d%b  
audit procedure                                审计程序 nie%eC&U  
audit programme                               审计程序表，具体审计计划 RyNs6  
audit report                                       审计报告 fatf*}eln  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 qNr} \J|  
audit report with a qualified opinion                 有保留意见的审计报告 sr}E+qf  
audit report with an adverse opinion                否定意见的审计报告 Q^I\cAIB  
audit report with dual dates                      双重日期审计报告 W l16`9  
audit reporting stage                                 审计报告阶段 e*!kZAf  
audit responsibility                                   审计责任 qVPeB,kIz  
audit results                                      审计结果 {|\.i  
audit risk                                          审计风险 8] ikygt"  
audit sampling                                          审计抽样 ~v83pu1!2s  
audit sampling techniques                         审计抽样方法，审计抽样技术 5?L<N:;J_  
audit strategies                                  审计策略 d"N
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audit summary                                         审计总结，审计小结 T Ge_G_'o  
audit team                                         审计小组 rH>)oThA#  
audit test                                    审计测试 WKU=.sY  
audit trail                                          审计轨迹 6r_)sHf  
audit work                                        审计工作 {PmZ9  
audit working paper                                 审计工作底稿 b[7]F  
audited financial statement                        审计会计报表，已审计财务报表 _~pbqa,  
Auditing Guidelines (the～)                      审计规范指南 b
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auditing standards                             审计准则
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audit-oriented working paper                          (审计)业务类工作底稿 FN;^"H  
authorisation                                     授权 T>GM%^h,7-  
authorisation of transaction                       交易的授权 4fzZ;2sl}  
availability                                         可获得性 T)}) pt!V  
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balance                                      余额；差额；平衡 Ev P{p  
balance sheet                                    资产负债表 'RRE|L,  
bank                                                 银行 L-\GHu~)  
bank account                                    银行账户，银行户头 +"6`q;p 3)  
bank statement                                 银行对账单 qFNes)_r  
barter transaction                              易货交易，以物换物交易 C-[1iW'  
basis of audit                                    审计依据 Z/K{A`  
basis of preparation                                (会计报表的)编制基础 d| {r5[&  
book of account                               账目，账簿 L6LZC2N+2  
borrowing                                         借款，贷款，借债 \L\b$4$d  
branch                                              分支，分支机构，分店 Lp7SLkwh3M  
brought forward                                (账户余额等的)承上年，承上期，承上页 V> bCKtf&  
budget                                              预算
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building                                      建筑物；大楼 *,m ;  
business conditions                                  业务情况，经营情况 Uwi7
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business licence                               (企业等的)营业执照 EZj9wd"u  
business relation                                业务关系
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