[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 L~|_CRw  
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审计词汇英汉对照 t5RV-$  
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ability to continue as a going concern               持续经营能力 as3*49^9  
acceptability                                     可接受性，可接受程度 A"i$.dR{  
acceptable level of detection risk                     检查风险的可接受水平 ,xI FF-[0  
acceptance of engagement                       接受委托
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accepting the engagement for the first time              首次接受委托 AjD?_DPc  
access to asset                                         对资产的接触 F4DJM
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according to                                     根据，依据，依照 lsA?|4`mn  
account balance                                账户余额 4t,f$zk  
account for                                       对……进行会计处理，核算；解释 7!/!a*zg  
accounting                                        会计，会计学 7Fzj&!>ti  
accounting advisory serve                        会计咨询服务 V `7(75  
accounting firm                                 会计师事务所 #5%ipWPHb  
accounting information                      会计信息，会计资料 QWwdt k  
accounting period                             会计期间 {H3B1*Dk  
accounting policies                                   会计政策 J_7#UjGA,  
accounting professional bodies                 会计职业组织，会计职业团体 d.$0X/0  
accounting records                                   会计记录 d.yATP  
accounting responsibility                           会计责任 %f5c,}  
accounting service                             会计服务 [*U.bRs  
accounting standards                                会计准则 M$s9  
Accounting Standards for Business Enterprises       企业会计准则 =$SvKzN  
accounting system                             会计系统 P
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accounting treatment                                会计处理 z1nKj\AM2  
accuracy                                    准确性，精确性 Zu/w[*;M  
additional audit procedures                      追加审计程序 bT15jN
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addressee                                         收件人，收信人 d<RJH  
Administration of State-owned Assets  (the～)     国有资产管理局 x%W%  
administrative laws and regulations                 行政法规 mJZB@m u?  
adverse impact                                 不利影响，负面影响 mO2 u9?N  
adverse opinion                                反对意见 <w3_EO  
advisory group                                  咨询组，顾问组 apjoIO-<  
agency fee                                        代理费，代理费用 W.BX6  
aggregate                                          总计，合计为…… pi5DDK  
alternation of document and record                 变造文件和记录 x Nb7VUV7  
alternative audit procedures                      替代审计程序，备选审计程序 k)R~o b  
amend                                              修改，修订 0BQ{ZT-Kh  
amortisation                                      摊销 e$7KMH=  
analytical capacity                             分析能力 @MP;/o+  
analytical procedures                               分析性程序 gg/2R?O]  
annual financial statements                        年度会计报表，年度财务报表 MM6PaD{  
appendix                                          附录，附表 _+,>N
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applicable                                         适用的 3  $a;  
applicable laws and regulations                 适用的法规 .u
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application systems                                  应用系统 QXW>}GdKZ  
apply consistently                              一贯地执行，一贯地实施 Clb7=@f  
appropriate                                       适当的，合适的； Tvt(nWn(H1  
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appropriate authorization                          适当的授权 k}C4:?AT  
appropriateness of audit evidence                    审计证据的适当性 mVEIHzk2b  
approval                                    批准，核准 E24j(>   
assertion                                    (会计报表上的)认定；确认 .}Eckqkp  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 3&6sQ-}*  
asset                                                 资产，财产 vN
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asset restructuring                             资产重组 iJ`zWpj+{Q  
assignment of duties                                 职责的划分 $,B;\PX  
assistant                                     助理，助理人员 0BH-kr  
associated company                                 联属公司，联营公司 "7 eL&  
association                                        联合，结合；协会，社团 a(kY,<}  
assumption                                       假设，假定 (|>rDk;  
at a given date                                         在某一特定时日 Tp|>(~;ai  
attestation                                         鉴证，公证 r uIgoB  
attestation service                             鉴证服务 OF2W UcQ  
audit adjustment                                审计调整 U>sEFzBup  
audit areas                                        审计领域 >pp#>{}  
audit conclusion                                审计结论 #r/5!*3  
audit effectiveness                             审计效果 rZWs-]s 6t  
audit efficiency                                  审计效率 M:dH>  
audit engagement letter                      审计业务约定书 C-\3,  
audit evidence                                          审计证据 [=",R&uD$  
audit fee                                    审计费 KcUR /o5K  
audit files                                          审计档案 3 .K #,  
audit findings                                     审计中发现的事项 (\'$$  
audit implementation stage                        审计实施阶段 Km,%p@`m  
audit mark                                        审计标识 5WvsS( 9H  
audit materiality                                 审计重要性 =K_&@|f+B  
audit method                                     审计方法 B*t1Y<>x  
audit objective                                         审计目标，审计目的 |AT`(71  
audit of financial statements                      会计报表审计，财务报表审计 ~nb(e$?N  
audit opinion                                     审计意见 `X)A$lLr  
audit period                                      被审计期间，被审计年度 FmFjRYA W  
audit plan                                          审计计划 z{&z  
audit planning                                    编制审计计划，制定审计计划，审计计划 pXvys]@  
audit planning stage                                  审计计划阶段 YrYmPSb=  
audit procedure                                审计程序 Q7-iy  
audit programme                               审计程序表，具体审计计划 y` {|D*  
audit report                                       审计报告 4oL
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audit report with a disclaimer of opinion           拒绝表示意见审计报告 ahQY-%>  
audit report with a qualified opinion                 有保留意见的审计报告 Lz!JLiMEET  
audit report with an adverse opinion                否定意见的审计报告 D)Ep!`Q   
audit report with dual dates                      双重日期审计报告 mkhWbzD'S  
audit reporting stage                                 审计报告阶段 q!W=U8`  
audit responsibility                                   审计责任 8]oolA:^4s  
audit results                                      审计结果 slhMvHOk-  
audit risk                                          审计风险 K7@|2;e  
audit sampling                                          审计抽样 c&N;r|N  
audit sampling techniques                         审计抽样方法，审计抽样技术 {> <1K6t  
audit strategies                                  审计策略 V%z?wDC  
audit summary                                         审计总结，审计小结 D/JSIDd  
audit team                                         审计小组 SUv'cld  
audit test                                    审计测试 z;y{QO  
audit trail                                          审计轨迹 *l;S"}b*,_  
audit work                                        审计工作 kDXQpe  
audit working paper                                 审计工作底稿 ; O(Ml}z  
audited financial statement                        审计会计报表，已审计财务报表 !v(^wqna\  
Auditing Guidelines (the～)                      审计规范指南 \
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auditing standards                             审计准则 CyS%11L  
audit-oriented working paper                          (审计)业务类工作底稿 3fA+{Y8S  
authorisation                                     授权 9X,iQ  
authorisation of transaction                       交易的授权 ?@7!D8$9  
availability                                         可获得性 ,k=8|=aF  
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balance                                      余额；差额；平衡 D.Cn`O}  
balance sheet                                    资产负债表 n#}~/\P6  
bank                                                 银行 {M7`"+~w  
bank account                                    银行账户，银行户头 G+Bk!o  
bank statement                                 银行对账单 Srz8sm;  
barter transaction                              易货交易，以物换物交易 >* opEI+  
basis of audit                                    审计依据 ij!
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basis of preparation                                (会计报表的)编制基础 Kn<+Au_]L  
book of account                               账目，账簿 O9E:QN<U`*  
borrowing                                         借款，贷款，借债 TUz4-Pd  
branch                                              分支，分支机构，分店 <:NahxIlu  
brought forward                                (账户余额等的)承上年，承上期，承上页 K~2sX>l  
budget                                              预算 v+[S${  
building                                      建筑物；大楼 FRajo~H  
business conditions                                  业务情况，经营情况 ;']u}Nh  
business licence                               (企业等的)营业执照 Xdo\DQn  
business relation                                业务关系 iF":c}$.  
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