[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 Dj[D|%9a  
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审计词汇英汉对照 Dgd

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ability to continue as a going concern               持续经营能力 Jg7IGU(dct  
acceptability                                     可接受性，可接受程度 ?9AByg  
acceptable level of detection risk                     检查风险的可接受水平 .[~E}O  
acceptance of engagement                       接受委托 nuvz!<5\{  
accepting the engagement for the first time              首次接受委托 uu(.,11`  
access to asset                                         对资产的接触 py)V7*CgH  
according to                                     根据，依据，依照 Am-JB
 
account balance                                账户余额 L-Z1Xs  
account for                                       对……进行会计处理，核算；解释 \&SP7~-eq  
accounting                                        会计，会计学 @mW0EJ8bb  
accounting advisory serve                        会计咨询服务 p_[k^@$  
accounting firm                                 会计师事务所 iE$0-Qe[3  
accounting information                      会计信息，会计资料 B [03,zVf  
accounting period                             会计期间 ?vvjwys@  
accounting policies                                   会计政策 <;=X7l+  
accounting professional bodies                 会计职业组织，会计职业团体 .sCo,  
accounting records                                   会计记录 64[j:t=N  
accounting responsibility                           会计责任 WWD\EDnS  
accounting service                             会计服务 _))_mxV{  
accounting standards                                会计准则 S 0\:1B  
Accounting Standards for Business Enterprises       企业会计准则 Q5baY\"9^  
accounting system                             会计系统 No j6Ina  
accounting treatment                                会计处理 8^+Qn/b_%  
accuracy                                    准确性，精确性 7kleBDDT  
additional audit procedures                      追加审计程序 .0Cpqn,[  
addressee                                         收件人，收信人 ?eeE[F  
Administration of State-owned Assets  (the～)     国有资产管理局 ^8B#-9Ph b  
administrative laws and regulations                 行政法规 cJL>,Z<|%  
adverse impact                                 不利影响，负面影响 b>G!K)MS3  
adverse opinion                                反对意见 QRx'BY$5  
advisory group                                  咨询组，顾问组 9Lv`3J^~  
agency fee                                        代理费，代理费用 AM,@BnEcuT  
aggregate                                          总计，合计为…… OfIml.  
alternation of document and record                 变造文件和记录 /S
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alternative audit procedures                      替代审计程序，备选审计程序 7(ZI]<  
amend                                              修改，修订 .,-t}5(VSq  
amortisation                                      摊销 %WdAI,  
analytical capacity                             分析能力 4_)@Nq  
analytical procedures                               分析性程序
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annual financial statements                        年度会计报表，年度财务报表 ASPfzW2  
appendix                                          附录，附表 2#ypM9  
applicable                                         适用的 Iy\K&)5?  
applicable laws and regulations                 适用的法规 h2K1|PUKl[  
application systems                                  应用系统 k'EP->
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apply consistently                              一贯地执行，一贯地实施 F~z4T/TN%G  
appropriate                                       适当的，合适的； b1E>LrL  
征用，挪用 ?;!l-Dy  
appropriate authorization                          适当的授权 E2 #XXc  
appropriateness of audit evidence                    审计证据的适当性 A03,X;S+  
approval                                    批准，核准 KTd4pW?w  
assertion                                    (会计报表上的)认定；确认 HtPasFrJ  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 *b~$|H-\  
asset                                                 资产，财产 r>A,7{  
asset restructuring                             资产重组 7hY~  
assignment of duties                                 职责的划分 %E,s*=j  
assistant                                     助理，助理人员 k oZqo
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associated company                                 联属公司，联营公司 8.F]&D0p8  
association                                        联合，结合；协会，社团 E*i <P  
assumption                                       假设，假定 ,accw}G  
at a given date                                         在某一特定时日 vaS/WEY  
attestation                                         鉴证，公证 BPwFcT)i!(  
attestation service                             鉴证服务 -"#;U`.oh7  
audit adjustment                                审计调整 cea%M3  
audit areas                                        审计领域 gVEW*8  
audit conclusion                                审计结论 _T)dm
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audit effectiveness                             审计效果 >ouHR*  
audit efficiency                                  审计效率 zH
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audit engagement letter                      审计业务约定书 h 1q?kA  
audit evidence                                          审计证据 TlQu+w|  
audit fee                                    审计费 P]bI".A8  
audit files                                          审计档案 2y`rS _2  
audit findings                                     审计中发现的事项 /2tgxm$}  
audit implementation stage                        审计实施阶段 T
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audit mark                                        审计标识 lL/|{A|-j  
audit materiality                                 审计重要性 UW88JA0  
audit method                                     审计方法 now\-XrS  
audit objective                                         审计目标，审计目的 m?`U;R[  
audit of financial statements                      会计报表审计，财务报表审计 E}00y%@*J  
audit opinion                                     审计意见 \J.PrE'(}  
audit period                                      被审计期间，被审计年度 DfXXN  
audit plan                                          审计计划 (ylpH`  
audit planning                                    编制审计计划，制定审计计划，审计计划 ]9pK^<  
audit planning stage                                  审计计划阶段 5~5d%C^3k  
audit procedure                                审计程序 ^ `!5!|  
audit programme                               审计程序表，具体审计计划 /n"Ib)M  
audit report                                       审计报告 mhv {6v  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 c!d>6:
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audit report with a qualified opinion                 有保留意见的审计报告 TGlIt<&  
audit report with an adverse opinion                否定意见的审计报告 n3SCiSr  
audit report with dual dates                      双重日期审计报告 \'q 9,tP
 
audit reporting stage                                 审计报告阶段 cNZuwS~,  
audit responsibility                                   审计责任 2WE_NEpJI  
audit results                                      审计结果 07:CcT  
audit risk                                          审计风险 G];5'd~C;d  
audit sampling                                          审计抽样 =$`EB  
audit sampling techniques                         审计抽样方法，审计抽样技术 :7 Ro9z8  
audit strategies                                  审计策略 *fQ$s  
audit summary                                         审计总结，审计小结 !yI , ~`Z  
audit team                                         审计小组 G|* ^W; (Z  
audit test                                    审计测试 mR\rK&'6  
audit trail                                          审计轨迹 {9S=:  
audit work                                        审计工作 IxNY%&* `  
audit working paper                                 审计工作底稿 zUF%`CR  
audited financial statement                        审计会计报表，已审计财务报表 $[x2L s~  
Auditing Guidelines (the～)                      审计规范指南 ,HO~NqmB4  
auditing standards                             审计准则 ]@wee08  
audit-oriented working paper                          (审计)业务类工作底稿 |]kcgLqj  
authorisation                                     授权
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authorisation of transaction                       交易的授权 G}<%%U D  
availability                                         可获得性 bKRz=$P?  
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balance                                      余额；差额；平衡 !Bcd\]q  
balance sheet                                    资产负债表 }D02*s  
bank                                                 银行 >1 {V  
bank account                                    银行账户，银行户头 ~"6/OJA  
bank statement                                 银行对账单 TY6 D.ikA  
barter transaction                              易货交易，以物换物交易 >G(M&  
basis of audit                                    审计依据 c((^l&  
basis of preparation                                (会计报表的)编制基础 BIovPvq;i  
book of account                               账目，账簿 f_y+B]?'M  
borrowing                                         借款，贷款，借债 sq1Z;l31"  
branch                                              分支，分支机构，分店 _?$P?  
brought forward                                (账户余额等的)承上年，承上期，承上页
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budget                                              预算 gb:)t}|  
building                                      建筑物；大楼 cyu)YxT  
business conditions                                  业务情况，经营情况 .hd<,\nW  
business licence                               (企业等的)营业执照 s wgn( -  
business relation                                业务关系 f-!t31?XK  
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