[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 Lm{qFu  
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审计词汇英汉对照 <_N<L\  
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ability to continue as a going concern               持续经营能力 v?=y9lEH@%  
acceptability                                     可接受性，可接受程度 k:qS'  
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 74p=uQ  
accepting the engagement for the first time              首次接受委托 4fyds< f  
access to asset                                         对资产的接触 ym=7EY?o  
according to                                     根据，依据，依照 {%b*4x0?  
account balance                                账户余额 tvlrUp  
account for                                       对……进行会计处理，核算；解释 QU;bDNq,c  
accounting                                        会计，会计学 ac%6eW0#  
accounting advisory serve                        会计咨询服务 <n-}z[09  
accounting firm                                 会计师事务所 +M=`3jioL  
accounting information                      会计信息，会计资料 qLYz-P'ik  
accounting period                             会计期间 ;LXwW(_6d  
accounting policies                                   会计政策 OkV*,n  
accounting professional bodies                 会计职业组织，会计职业团体 h 7"c_=w+  
accounting records                                   会计记录 P\lEfsuR  
accounting responsibility                           会计责任 L]kd.JJvy  
accounting service                             会计服务 _*m<Z;Et  
accounting standards                                会计准则 'OTQiI^t=  
Accounting Standards for Business Enterprises       企业会计准则 (& UQ^  
accounting system                             会计系统 MOia]5
 
accounting treatment                                会计处理 bQlvb  
accuracy                                    准确性，精确性 `i:DmIoz  
additional audit procedures                      追加审计程序 + ;LO|!  
addressee                                         收件人，收信人 J_S8=`f%  
Administration of State-owned Assets  (the～)     国有资产管理局 31^
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administrative laws and regulations                 行政法规 wr-/R"fX  
adverse impact                                 不利影响，负面影响 <%iRa$i5  
adverse opinion                                反对意见 S T1V  
advisory group                                  咨询组，顾问组 6Lc{SR  
agency fee                                        代理费，代理费用 L}a-c(G+8  
aggregate                                          总计，合计为…… vk0b b3){D  
alternation of document and record                 变造文件和记录 DEw>f%&4  
alternative audit procedures                      替代审计程序，备选审计程序 \]8F_K  
amend                                              修改，修订 uo8
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amortisation                                      摊销 Cvp!(<<gK  
analytical capacity                             分析能力 D 0 O^=v|  
analytical procedures                               分析性程序 xWnOOE$i  
annual financial statements                        年度会计报表，年度财务报表 4OaU1Y[  
appendix                                          附录，附表 :;hz!6!  
applicable                                         适用的 ?Xl;>}zj  
applicable laws and regulations                 适用的法规 4`GOBX1b.y  
application systems                                  应用系统 I
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apply consistently                              一贯地执行，一贯地实施 .0Kc|b=w  
appropriate                                       适当的，合适的； lQM&q  
征用，挪用 hm*cGYV/  
appropriate authorization                          适当的授权 er8T:.Py  
appropriateness of audit evidence                    审计证据的适当性 V1&qgAy~  
approval                                    批准，核准 ?o6X_UxW!  
assertion                                    (会计报表上的)认定；确认 X- ZZLl#  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 8c\\-{  
asset                                                 资产，财产 ~].?8C.>*  
asset restructuring                             资产重组 [=BccT:b  
assignment of duties                                 职责的划分 o(k{Ed  
assistant                                     助理，助理人员 45?%D}  
associated company                                 联属公司，联营公司 ,v%'2[}  
association                                        联合，结合；协会，社团 uOO\!Hqq  
assumption                                       假设，假定 lvsj4cT  
at a given date                                         在某一特定时日 6CCm1F{`  
attestation                                         鉴证，公证 JC MUK<CG  
attestation service                             鉴证服务 eIJ>bM  
audit adjustment                                审计调整 dEZUK vo  
audit areas                                        审计领域 zM,r0Z  
audit conclusion                                审计结论 njc-=o  
audit effectiveness                             审计效果 fX.1=BjXi  
audit efficiency                                  审计效率 *`q?`#1&&.  
audit engagement letter                      审计业务约定书 >
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audit evidence                                          审计证据 9=mc3m:Tb(  
audit fee                                    审计费 {h=gnR-9  
audit files                                          审计档案 u"uL
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audit findings                                     审计中发现的事项 Rf O
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audit implementation stage                        审计实施阶段 Xhq7)/jp  
audit mark                                        审计标识 P(3k1S M  
audit materiality                                 审计重要性 * bd3^mP  
audit method                                     审计方法 ftG3!}  
audit objective                                         审计目标，审计目的 ?ac4GA(  
audit of financial statements                      会计报表审计，财务报表审计 eP,bFc  
audit opinion                                     审计意见 '4nJ*Xa  
audit period                                      被审计期间，被审计年度 d[>HxPwo  
audit plan                                          审计计划 Y hQ)M5  
audit planning                                    编制审计计划，制定审计计划，审计计划 0,nz*UDk  
audit planning stage                                  审计计划阶段 RC/45:hZZ  
audit procedure                                审计程序 x_/}R3d  
audit programme                               审计程序表，具体审计计划 'Oj 1@0*0  
audit report                                       审计报告 'zM=[#!B  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 cGiL9|k  
audit report with a qualified opinion                 有保留意见的审计报告 *i}X(sfe  
audit report with an adverse opinion                否定意见的审计报告 ^DN:.qQ  
audit report with dual dates                      双重日期审计报告 n>?D-)g  
audit reporting stage                                 审计报告阶段 ^nK<t?KS  
audit responsibility                                   审计责任 *5 +G JWKN  
audit results                                      审计结果 A#6zINK#B  
audit risk                                          审计风险 {vGJ}q?Sd"  
audit sampling                                          审计抽样 s-_D,$ |  
audit sampling techniques                         审计抽样方法，审计抽样技术 Z2gWa~dBC  
audit strategies                                  审计策略 tEL9hZzI  
audit summary                                         审计总结，审计小结 4Wp5[(bg  
audit team                                         审计小组 R0}1:1}$Sn  
audit test                                    审计测试 K Ax=C}9  
audit trail                                          审计轨迹 ni&|;"Nt-  
audit work                                        审计工作 +i!5<nn  
audit working paper                                 审计工作底稿 d)emTXB(  
audited financial statement                        审计会计报表，已审计财务报表 ~\mh\a&  
Auditing Guidelines (the～)                      审计规范指南 ~W[I  
auditing standards                             审计准则 dYwk
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audit-oriented working paper                          (审计)业务类工作底稿 odSPl{.>d  
authorisation                                     授权
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authorisation of transaction                       交易的授权 QYMfxpiC  
availability                                         可获得性 1vxRhS&FY  
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balance                                      余额；差额；平衡 P&uSh?[ ^  
balance sheet                                    资产负债表 ly-(F2  
bank                                                 银行 N^dQX ,j  
bank account                                    银行账户，银行户头 f4h~c  
bank statement                                 银行对账单 uMEM7$o  
barter transaction                              易货交易，以物换物交易 bAPMD  
basis of audit                                    审计依据 0k5-S~_\  
basis of preparation                                (会计报表的)编制基础 VD$5 Djq  
book of account                               账目，账簿 HbegdbTJ  
borrowing                                         借款，贷款，借债 R(d<PlZ  
branch                                              分支，分支机构，分店 g#=<;X2  
brought forward                                (账户余额等的)承上年，承上期，承上页 KGYbPty}  
budget                                              预算 _6nAxm&x`%  
building                                      建筑物；大楼 >[AmIYg  
business conditions                                  业务情况，经营情况 ' @RF  
business licence                               (企业等的)营业执照 9h amxi  
business relation                                业务关系 `*3A7y  
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