[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 UPG9)aF  
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审计词汇英汉对照 >AcrG]  
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ability to continue as a going concern               持续经营能力 %`&2+\`  
acceptability                                     可接受性，可接受程度 =5kY6%E7c  
acceptable level of detection risk                     检查风险的可接受水平
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acceptance of engagement                       接受委托
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accepting the engagement for the first time              首次接受委托 5 N#3 a0)  
access to asset                                         对资产的接触 hM{{\yZS  
according to                                     根据，依据，依照 bT^I"  
account balance                                账户余额 0cJWJOj&  
account for                                       对……进行会计处理，核算；解释 TrLu~4  
accounting                                        会计，会计学 J2'Nd'  
accounting advisory serve                        会计咨询服务 |Z=^`J  
accounting firm                                 会计师事务所 $shoasSuI  
accounting information                      会计信息，会计资料 A'jP7P  
accounting period                             会计期间 bdQ_?S(  
accounting policies                                   会计政策 {TX]\uf G  
accounting professional bodies                 会计职业组织，会计职业团体 A29gz:F(  
accounting records                                   会计记录 TWQG591  
accounting responsibility                           会计责任 ">y%iE  
accounting service                             会计服务 LIZRoG8  
accounting standards                                会计准则 :'~Y  
Accounting Standards for Business Enterprises       企业会计准则 ( 5tvfz%  
accounting system                             会计系统 *#tJM.Z  
accounting treatment                                会计处理 Y#u}tE d  
accuracy                                    准确性，精确性 uF1~FKB  
additional audit procedures                      追加审计程序 Il= W,/y  
addressee                                         收件人，收信人 j(RWO  
Administration of State-owned Assets  (the～)     国有资产管理局 (^u1~1E 5  
administrative laws and regulations                 行政法规 rL+! tH  
adverse impact                                 不利影响，负面影响 4KH45|;3  
adverse opinion                                反对意见 }>
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advisory group                                  咨询组，顾问组 ]dI2y=[!C  
agency fee                                        代理费，代理费用 eS<lwA_  
aggregate                                          总计，合计为…… :9$F'd\  
alternation of document and record                 变造文件和记录 1@QZnF5[  
alternative audit procedures                      替代审计程序，备选审计程序 /4` 0?/V  
amend                                              修改，修订 5A s
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amortisation                                      摊销 [&&1j@LQ*  
analytical capacity                             分析能力 {j:hod@-:5  
analytical procedures                               分析性程序 d*~ICir7  
annual financial statements                        年度会计报表，年度财务报表 #m{UrTC  
appendix                                          附录，附表 ?i06f,-  
applicable                                         适用的 v(EEG/~  
applicable laws and regulations                 适用的法规 +(C6#R<LI  
application systems                                  应用系统 $CY't'6Hn  
apply consistently                              一贯地执行，一贯地实施 Bh=u|8yxc  
appropriate                                       适当的，合适的； QrYpZZ;  
征用，挪用 0el9&l9Ew  
appropriate authorization                          适当的授权 ZE2$I^DY-  
appropriateness of audit evidence                    审计证据的适当性 N(y\dL=v  
approval                                    批准，核准 ]K/DY Do-  
assertion                                    (会计报表上的)认定；确认 Y x eOI#L  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 Vzwc}k*Y  
asset                                                 资产，财产 mw='dFt  
asset restructuring                             资产重组 Mi/&f   
assignment of duties                                 职责的划分 )tl.
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assistant                                     助理，助理人员 c2e t c8  
associated company                                 联属公司，联营公司 t=-SH^$SR  
association                                        联合，结合；协会，社团 h\P HKC2  
assumption                                       假设，假定 %oq[,h <X  
at a given date                                         在某一特定时日 "87gh j_}  
attestation                                         鉴证，公证 [BT/~6ovrZ  
attestation service                             鉴证服务 /ew Ukc8,  
audit adjustment                                审计调整 XI 9js{p  
audit areas                                        审计领域 wyQzM6:,yX  
audit conclusion                                审计结论 gMaN)ESqd4  
audit effectiveness                             审计效果 /ig:9R  
audit efficiency                                  审计效率 69J4=5lX  
audit engagement letter                      审计业务约定书 sfOHarww  
audit evidence                                          审计证据 Oh'Y0_oB>  
audit fee                                    审计费 ;ByOth|9P  
audit files                                          审计档案 |Tm!VFd  
audit findings                                     审计中发现的事项 ,;(PwJe  
audit implementation stage                        审计实施阶段 [&nh5|f  
audit mark                                        审计标识
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audit materiality                                 审计重要性 kn>$lTHQ  
audit method                                     审计方法 vh*U]3@  
audit objective                                         审计目标，审计目的 uvV;Mlo]  
audit of financial statements                      会计报表审计，财务报表审计 l?Fb ='#  
audit opinion                                     审计意见 yRiP{$E  
audit period                                      被审计期间，被审计年度 .F(i/)vaq|  
audit plan                                          审计计划 cdG|
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audit planning                                    编制审计计划，制定审计计划，审计计划 m q{];  
audit planning stage                                  审计计划阶段 7 <Q5;J&;  
audit procedure                                审计程序 !ykx^z  
audit programme                               审计程序表，具体审计计划 o4zM)\;F  
audit report                                       审计报告 k}0^&Quc4  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 \@1=stK:F  
audit report with a qualified opinion                 有保留意见的审计报告 /Ne<V2AX  
audit report with an adverse opinion                否定意见的审计报告 E Kz'&Gu  
audit report with dual dates                      双重日期审计报告 WN_pd%m  
audit reporting stage                                 审计报告阶段 ~I799Xi  
audit responsibility                                   审计责任 e&qh9mlE  
audit results                                      审计结果 Vw&HVo  
audit risk                                          审计风险 ,$ ^C4I  
audit sampling                                          审计抽样 |)K]U  
audit sampling techniques                         审计抽样方法，审计抽样技术 sSQs#+&=[  
audit strategies                                  审计策略 ty*@7
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audit summary                                         审计总结，审计小结 o`q_wdy?  
audit team                                         审计小组 BY o/57&:  
audit test                                    审计测试 &g~ wS@  
audit trail                                          审计轨迹 *L'>U
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audit work                                        审计工作 &_gTD  
audit working paper                                 审计工作底稿 ZU9c 5/J  
audited financial statement                        审计会计报表，已审计财务报表 {nvLPUL  
Auditing Guidelines (the～)                      审计规范指南
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auditing standards                             审计准则 IW%|G  
audit-oriented working paper                          (审计)业务类工作底稿 =T7A]U]  
authorisation                                     授权 <@Fy5k-%.  
authorisation of transaction                       交易的授权 
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availability                                         可获得性 !DI{:I_h(  
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balance                                      余额；差额；平衡 3:f[gV9K  
balance sheet                                    资产负债表 \C`~S7jC  
bank                                                 银行 {|yob4N  
bank account                                    银行账户，银行户头 zBP>jM(8  
bank statement                                 银行对账单 ]+m/; &0  
barter transaction                              易货交易，以物换物交易 `St.+6^J  
basis of audit                                    审计依据 Ii^5\v|C  
basis of preparation                                (会计报表的)编制基础 F1Hh7 F  
book of account                               账目，账簿 >N?2""  
borrowing                                         借款，贷款，借债 WMBm6?54  
branch                                              分支，分支机构，分店 vYU;_R   
brought forward                                (账户余额等的)承上年，承上期，承上页 d)"?mD:m/M  
budget                                              预算 F|HJH"2*&q  
building                                      建筑物；大楼 %Jf<l&K.`  
business conditions                                  业务情况，经营情况 ?^EXTU85`"  
business licence                               (企业等的)营业执照 mnID3=JF  
business relation                                业务关系 Y&^P"Dw  
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