[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 cBO.96ZHE  
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审计词汇英汉对照 Y|NANjEAfm  
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ability to continue as a going concern               持续经营能力 R*l#[D5A  
acceptability                                     可接受性，可接受程度 FG^Jh5  
acceptable level of detection risk                     检查风险的可接受水平 "lFS{7  
acceptance of engagement                       接受委托 Vg6/1I  
accepting the engagement for the first time              首次接受委托 }J~ d6m  
access to asset                                         对资产的接触 P,|%7'?Y  
according to                                     根据，依据，依照 VuOZZ7y  
account balance                                账户余额 7Z#r9Vr  
account for                                       对……进行会计处理，核算；解释 ;PO{ ips  
accounting                                        会计，会计学 't+ J7  
accounting advisory serve                        会计咨询服务 zJH#J=O  
accounting firm                                 会计师事务所 ]Cfjs33H  
accounting information                      会计信息，会计资料 BP&T|s  
accounting period                             会计期间 g9A8b(>F&@  
accounting policies                                   会计政策 P;V$%r`yD  
accounting professional bodies                 会计职业组织，会计职业团体 Pp*:rA"N  
accounting records                                   会计记录 zPonG d1  
accounting responsibility                           会计责任 (9#$za>  
accounting service                             会计服务 X7cqAi  
accounting standards                                会计准则 J
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Accounting Standards for Business Enterprises       企业会计准则 )Oxsasn)M  
accounting system                             会计系统 =i4%KF9x  
accounting treatment                                会计处理 ,eI2#6w|C  
accuracy                                    准确性，精确性 $Z{ap  
additional audit procedures                      追加审计程序 3tO=   
addressee                                         收件人，收信人 >9Yo:b:f  
Administration of State-owned Assets  (the～)     国有资产管理局 vn]e`O>y  
administrative laws and regulations                 行政法规 qT<OiIMj^  
adverse impact                                 不利影响，负面影响 $ ]ew<j  
adverse opinion                                反对意见 'F\@KE-d  
advisory group                                  咨询组，顾问组 M+7&kt0;  
agency fee                                        代理费，代理费用 \iBEyr]  
aggregate                                          总计，合计为…… I`$"6 Xy  
alternation of document and record                 变造文件和记录 PQu_]cXI  
alternative audit procedures                      替代审计程序，备选审计程序 ~o_zV'^f@o  
amend                                              修改，修订 WE-cq1)  
amortisation                                      摊销 N(6Q`zs  
analytical capacity                             分析能力 q X"Pg  
analytical procedures                               分析性程序 ~rUcko8  
annual financial statements                        年度会计报表，年度财务报表 K1th>!JW'  
appendix                                          附录，附表 V0rS^SAF  
applicable                                         适用的 I@$cw
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applicable laws and regulations                 适用的法规 b"DV8fdX  
application systems                                  应用系统 {Wi)
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apply consistently                              一贯地执行，一贯地实施 Ft<6`C  
appropriate                                       适当的，合适的； CFLWo1  
征用，挪用 ~t>i+{JKE  
appropriate authorization                          适当的授权 n(}W[bZ4  
appropriateness of audit evidence                    审计证据的适当性 9JDdOjqo  
approval                                    批准，核准 4Y2!q$}I+  
assertion                                    (会计报表上的)认定；确认 tdCD!rV`{  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 1}7Q2Ad w  
asset                                                 资产，财产 ;JD /4:  
asset restructuring                             资产重组 "^Ax}Jr  
assignment of duties                                 职责的划分 #FZoi:'Q  
assistant                                     助理，助理人员 CeZ+!-lG  
associated company                                 联属公司，联营公司 kH.W17D~  
association                                        联合，结合；协会，社团 !`A]
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assumption                                       假设，假定 &y} ]^wB  
at a given date                                         在某一特定时日 8]`LRzM  
attestation                                         鉴证，公证 ;kX:k~,]}>  
attestation service                             鉴证服务 0b)q,]l]  
audit adjustment                                审计调整 wN+3OPM  
audit areas                                        审计领域 nlq"OzcH04  
audit conclusion                                审计结论 `W*b?e|H1  
audit effectiveness                             审计效果 R5,ISD +s  
audit efficiency                                  审计效率 [z2jR(+`U  
audit engagement letter                      审计业务约定书 Fk-}2_=vi  
audit evidence                                          审计证据 +o4W8f=Ga  
audit fee                                    审计费 7m<;"e)  
audit files                                          审计档案 38gHM9T xh  
audit findings                                     审计中发现的事项 C$<['D?8  
audit implementation stage                        审计实施阶段 Dcep^8'  
audit mark                                        审计标识 @V7HxW7RX  
audit materiality                                 审计重要性 MYlPG1X=?  
audit method                                     审计方法  EOn[!  
audit objective                                         审计目标，审计目的 M>yt\qbkA  
audit of financial statements                      会计报表审计，财务报表审计 )LdS1%  
audit opinion                                     审计意见 q83!PI  
audit period                                      被审计期间，被审计年度 O$K?2-  
audit plan                                          审计计划 C-TATH%f^  
audit planning                                    编制审计计划，制定审计计划，审计计划 UNC%<=  
audit planning stage                                  审计计划阶段 sN8)p%'Lg  
audit procedure                                审计程序 ssx#\  
audit programme                               审计程序表，具体审计计划 uto E}U7]  
audit report                                       审计报告 ?r%kif)  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 *}Cm/li/w  
audit report with a qualified opinion                 有保留意见的审计报告 w vQ.9  
audit report with an adverse opinion                否定意见的审计报告 gz~)v\5D/  
audit report with dual dates                      双重日期审计报告 ,K-?M5(n9  
audit reporting stage                                 审计报告阶段 1UwpLd
  
audit responsibility                                   审计责任 iiWm>yy  
audit results                                      审计结果 }u `~lw(Z  
audit risk                                          审计风险 Z{ AF8r  
audit sampling                                          审计抽样 YM`I&!n  
audit sampling techniques                         审计抽样方法，审计抽样技术 *;0Ods+IcY  
audit strategies                                  审计策略 F5(DA  
audit summary                                         审计总结，审计小结
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audit team                                         审计小组 <`P7^ 'z!  
audit test                                    审计测试 d>YX18'<Q  
audit trail                                          审计轨迹 +p\+15  
audit work                                        审计工作 <W2YG6^i  
audit working paper                                 审计工作底稿 .1@8rVp7  
audited financial statement                        审计会计报表，已审计财务报表 nu<k x  
Auditing Guidelines (the～)                      审计规范指南 ol#4AU`  
auditing standards                             审计准则 #FwTV@  
audit-oriented working paper                          (审计)业务类工作底稿 SU$%nK)  
authorisation                                     授权 0%b!ARix  
authorisation of transaction                       交易的授权 iYR`|PJi  
availability                                         可获得性 }%lk$g';  
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balance                                      余额；差额；平衡 -NL=^O$G  
balance sheet                                    资产负债表 >713H!uj  
bank                                                 银行 pLtAusx  
bank account                                    银行账户，银行户头 )"sJaH
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bank statement                                 银行对账单 8n~
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barter transaction                              易货交易，以物换物交易 v9K=\ j  
basis of audit                                    审计依据 BHrNDpv  
basis of preparation                                (会计报表的)编制基础 }48o{\  
book of account                               账目，账簿 ig}H7U2q@  
borrowing                                         借款，贷款，借债 rIRkXO)  
branch                                              分支，分支机构，分店 g5>c-i  
brought forward                                (账户余额等的)承上年，承上期，承上页 L8.u7(-#  
budget                                              预算 \*i[m&3;q  
building                                      建筑物；大楼 D@iE2-n&V  
business conditions                                  业务情况，经营情况 $:!L38[7$  
business licence                               (企业等的)营业执照 [`/d$V!e  
business relation                                业务关系 {Hr P;)  
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