[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 QcdAg%"yy  
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审计词汇英汉对照
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ability to continue as a going concern               持续经营能力 Fy^8]u*Fu  
acceptability                                     可接受性，可接受程度 SUoUXh^!w  
acceptable level of detection risk                     检查风险的可接受水平 #.@D}7y5  
acceptance of engagement                       接受委托 Q"GZh.m  
accepting the engagement for the first time              首次接受委托 gF|u%_y-qt  
access to asset                                         对资产的接触 EHq?yj;  
according to                                     根据，依据，依照 ,V+,3TT  
account balance                                账户余额 [:{HX U7y  
account for                                       对……进行会计处理，核算；解释 > a8'MK  
accounting                                        会计，会计学 l.SoiFDd  
accounting advisory serve                        会计咨询服务 Xf|I=XK  
accounting firm                                 会计师事务所 0{47TX*YX  
accounting information                      会计信息，会计资料 b;G#MjQp'  
accounting period                             会计期间 `Y<FR  
accounting policies                                   会计政策 T$Rf  
accounting professional bodies                 会计职业组织，会计职业团体 @B>pPCowa  
accounting records                                   会计记录 KA9v?_@{F  
accounting responsibility                           会计责任 h}GzQry1  
accounting service                             会计服务 T5TAkEVl  
accounting standards                                会计准则 v==/tr)  
Accounting Standards for Business Enterprises       企业会计准则 6PRP&|.#  
accounting system                             会计系统 :T/I%|;f  
accounting treatment                                会计处理 U!524"@%U`  
accuracy                                    准确性，精确性 ALp|fZ\vp  
additional audit procedures                      追加审计程序 SOJkeN  
addressee                                         收件人，收信人 !X<dN..  
Administration of State-owned Assets  (the～)     国有资产管理局 pb|,rLNZ  
administrative laws and regulations                 行政法规 6"U$H$ i.G  
adverse impact                                 不利影响，负面影响 /V E|FTs  
adverse opinion                                反对意见 3m/XT"D  
advisory group                                  咨询组，顾问组 k:`yxxYIh  
agency fee                                        代理费，代理费用 n4Q ^  
aggregate                                          总计，合计为…… sK|+&BC
 
alternation of document and record                 变造文件和记录 6F3F
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alternative audit procedures                      替代审计程序，备选审计程序 mqoB]H,  
amend                                              修改，修订 IFW"SfdZk  
amortisation                                      摊销 ]9$^=z%SE  
analytical capacity                             分析能力 V\r2=ok@y  
analytical procedures                               分析性程序 /9@VnM  
annual financial statements                        年度会计报表，年度财务报表 -h, ?_d>  
appendix                                          附录，附表 3|1v)E  
applicable                                         适用的 8@d@T V!n&  
applicable laws and regulations                 适用的法规 tE;c>=>t  
application systems                                  应用系统 DDp\*6y3l  
apply consistently                              一贯地执行，一贯地实施 1HBXD\!  
appropriate                                       适当的，合适的； EVDcj,b"^  
征用，挪用 %"BJW  
appropriate authorization                          适当的授权 %HcCe[d5l  
appropriateness of audit evidence                    审计证据的适当性 ?4YLt|sn  
approval                                    批准，核准 =r>u'wRQ  
assertion                                    (会计报表上的)认定；确认 P?j;&@$^e  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 C?t!Uvs  
asset                                                 资产，财产 FZ=xy[q]~  
asset restructuring                             资产重组 9qX)FB@'i;  
assignment of duties                                 职责的划分 ({WV<T&  
assistant                                     助理，助理人员 T8>aU  
associated company                                 联属公司，联营公司
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association                                        联合，结合；协会，社团 F4=V*/7  
assumption                                       假设，假定 6=g! Hs{  
at a given date                                         在某一特定时日 :r}C&3  
attestation                                         鉴证，公证  Jju^4  
attestation service                             鉴证服务 @*-t.b2k  
audit adjustment                                审计调整 i@#=Rxp  
audit areas                                        审计领域 Mk!bmFZOZ  
audit conclusion                                审计结论 WSOz^]  
audit effectiveness                             审计效果 O*ER3  
audit efficiency                                  审计效率 ;_p!20.(  
audit engagement letter                      审计业务约定书 Pd;Gc@'~  
audit evidence                                          审计证据 K aNO&%qX  
audit fee                                    审计费 aBWA hn  
audit files                                          审计档案 tYCVVs`?  
audit findings                                     审计中发现的事项 CRPE:7,D  
audit implementation stage                        审计实施阶段 Y
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audit mark                                        审计标识 nG0R1<  
audit materiality                                 审计重要性 kxt/I<cs  
audit method                                     审计方法 /^=8?w K  
audit objective                                         审计目标，审计目的 !TLJk]7uC  
audit of financial statements                      会计报表审计，财务报表审计 ayQ2#9
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audit opinion                                     审计意见 '>[Ut@l
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audit period                                      被审计期间，被审计年度 @z>DJ>htN  
audit plan                                          审计计划 3a}53?$  
audit planning                                    编制审计计划，制定审计计划，审计计划 '+7"dHLC;  
audit planning stage                                  审计计划阶段 #M@~8dAH}M  
audit procedure                                审计程序 40}7O<9*  
audit programme                               审计程序表，具体审计计划 B0D  
audit report                                       审计报告 <"{VVyK  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 ]Wtg.y6;  
audit report with a qualified opinion                 有保留意见的审计报告 j%=X ps  
audit report with an adverse opinion                否定意见的审计报告 r0*Y~ KHw  
audit report with dual dates                      双重日期审计报告 USZB k0$  
audit reporting stage                                 审计报告阶段 S ^$!n,  
audit responsibility                                   审计责任 =:'\wx X  
audit results                                      审计结果 P~s u]+  
audit risk                                          审计风险 bD.KD)5  
audit sampling                                          审计抽样 m}6Jdt'|  
audit sampling techniques                         审计抽样方法，审计抽样技术 2@Oz_?O=  
audit strategies                                  审计策略 m~-O
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audit summary                                         审计总结，审计小结 jcHyRR1R  
audit team                                         审计小组 &cwN&XBY  
audit test                                    审计测试 V&7NN=  
audit trail                                          审计轨迹 p4D.nB8  
audit work                                        审计工作 oj c.ykP$  
audit working paper                                 审计工作底稿  U7HfDDh  
audited financial statement                        审计会计报表，已审计财务报表 Hb0_QT~  
Auditing Guidelines (the～)                      审计规范指南
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auditing standards                             审计准则 7[I +1  
audit-oriented working paper                          (审计)业务类工作底稿 '3?-o|v@D  
authorisation                                     授权 )YW"Zo8~!1  
authorisation of transaction                       交易的授权 <!F".9c@A  
availability                                         可获得性 n
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balance                                      余额；差额；平衡 }46Zfg\T6n  
balance sheet                                    资产负债表 6Ta+f3V  
bank                                                 银行 w)&?9?~  
bank account                                    银行账户，银行户头 #4 <=Ira5  
bank statement                                 银行对账单 \&47u1B  
barter transaction                              易货交易，以物换物交易 S0M i  
basis of audit                                    审计依据 ~RLWr.pK  
basis of preparation                                (会计报表的)编制基础 #x`K

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book of account                               账目，账簿 FC WF$'cO  
borrowing                                         借款，贷款，借债 udmLHc  
branch                                              分支，分支机构，分店 W8F@nY  
brought forward                                (账户余额等的)承上年，承上期，承上页 f3S 8
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budget                                              预算 =J|jCK[r  
building                                      建筑物；大楼 -[}Aka,f!  
business conditions                                  业务情况，经营情况 q3 C  
business licence                               (企业等的)营业执照 "Mz#1Laby`  
business relation                                业务关系 oW^>J-  
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