[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 S>?B)  
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审计词汇英汉对照 Z@:R'u2Lk  
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A O/4)aW3B  
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ability to continue as a going concern               持续经营能力 TsZX'Yn  
acceptability                                     可接受性，可接受程度 N_8L8ds5  
acceptable level of detection risk                     检查风险的可接受水平 ?B,B<@='%  
acceptance of engagement                       接受委托 9
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accepting the engagement for the first time              首次接受委托 8"S? Toqq  
access to asset                                         对资产的接触 8 K>Ejr  
according to                                     根据，依据，依照 m-!z(vcn  
account balance                                账户余额 ! ' @  
account for                                       对……进行会计处理，核算；解释 T]J#>LBd  
accounting                                        会计，会计学 &@xeWB  
accounting advisory serve                        会计咨询服务 ;]h:63S  
accounting firm                                 会计师事务所 @-qC".CI  
accounting information                      会计信息，会计资料 Y~bGgd]T  
accounting period                             会计期间 &($Zs'X  
accounting policies                                   会计政策 ma4r/8Q  
accounting professional bodies                 会计职业组织，会计职业团体 \\~4$Ai[  
accounting records                                   会计记录 A&fh0E (t  
accounting responsibility                           会计责任 cYEe`?*  
accounting service                             会计服务 6< A3H$3b  
accounting standards                                会计准则 ? &;d)TQ  
Accounting Standards for Business Enterprises       企业会计准则 ,o j\=2  
accounting system                             会计系统 /2! "_?<L  
accounting treatment                                会计处理 ;R?9|:7  
accuracy                                    准确性，精确性 :`P;(h  
additional audit procedures                      追加审计程序 IN9o$CZ:  
addressee                                         收件人，收信人 dQL! >6a  
Administration of State-owned Assets  (the～)     国有资产管理局 M+TF0c  
administrative laws and regulations                 行政法规 l+V5dZ8W  
adverse impact                                 不利影响，负面影响 P%Ux-0&  
adverse opinion                                反对意见 Uyyw'Ni  
advisory group                                  咨询组，顾问组 9wFQ<r  
agency fee                                        代理费，代理费用 wen6"  
aggregate                                          总计，合计为…… jNNl5.  
alternation of document and record                 变造文件和记录 p{Gg,.f!HM  
alternative audit procedures                      替代审计程序，备选审计程序 Rx= pk  
amend                                              修改，修订 YB}_zuZ4&  
amortisation                                      摊销 cBA 2;5E  
analytical capacity                             分析能力 *ha9Vq@X  
analytical procedures                               分析性程序 X_eV<]zA+  
annual financial statements                        年度会计报表，年度财务报表 Z;mDMvIu (  
appendix                                          附录，附表 j{'@g[HW  
applicable                                         适用的
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applicable laws and regulations                 适用的法规 a[8_O-  
application systems                                  应用系统 yMa5?]J
 
apply consistently                              一贯地执行，一贯地实施 <cz~q=%v2&  
appropriate                                       适当的，合适的； ~qT+sc!t
  
征用，挪用 2WOd TM{u  
appropriate authorization                          适当的授权 K`2a{`  
appropriateness of audit evidence                    审计证据的适当性 [@/[#p  
approval                                    批准，核准 &WHEP
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assertion                                    (会计报表上的)认定；确认 Cst>'g-yB  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 ':w6{b  
asset                                                 资产，财产
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asset restructuring                             资产重组 n{Mj<\kL  
assignment of duties                                 职责的划分 \rf1#Em  
assistant                                     助理，助理人员 i9M6%R1m}E  
associated company                                 联属公司，联营公司 uS|Zkuk[!  
association                                        联合，结合；协会，社团 BWX&5""  
assumption                                       假设，假定 `czXjZE  
at a given date                                         在某一特定时日 ()>\D  
attestation                                         鉴证，公证 J:mOg95<  
attestation service                             鉴证服务 MJXm7<(  
audit adjustment                                审计调整 (|5g`JDG  
audit areas                                        审计领域 1|cmmUM-'v  
audit conclusion                                审计结论 RGtUKr'  
audit effectiveness                             审计效果 uj/le0
 
audit efficiency                                  审计效率 N]yk<55  
audit engagement letter                      审计业务约定书 a}c(#ZLs  
audit evidence                                          审计证据 .+B)@?  
audit fee                                    审计费 W3 8=fyD  
audit files                                          审计档案 {YbqB6zaM  
audit findings                                     审计中发现的事项 ?j
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audit implementation stage                        审计实施阶段 tXKhkt`  
audit mark                                        审计标识 ccm <rZ7  
audit materiality                                 审计重要性 ?\ #4`9  
audit method                                     审计方法 65J'uN  
audit objective                                         审计目标，审计目的 9Jk(ID'c  
audit of financial statements                      会计报表审计，财务报表审计 y~S[0]y>  
audit opinion                                     审计意见 0 q3<RX>M%  
audit period                                      被审计期间，被审计年度 ;.:UfW  
audit plan                                          审计计划 f(n{7  
audit planning                                    编制审计计划，制定审计计划，审计计划 {2:H
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audit planning stage                                  审计计划阶段 #t(?8!F  
audit procedure                                审计程序 d$2{_6  
audit programme                               审计程序表，具体审计计划 Z21XlbK  
audit report                                       审计报告 &GD7ldck  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 |_=jXf\TL  
audit report with a qualified opinion                 有保留意见的审计报告 %""Cac
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audit report with an adverse opinion                否定意见的审计报告 8w*fg6,=  
audit report with dual dates                      双重日期审计报告 3P\I;xM  
audit reporting stage                                 审计报告阶段 q-8 GD7  
audit responsibility                                   审计责任 v}Aw!Dv/  
audit results                                      审计结果 Zz3#Kt5t3  
audit risk                                          审计风险 Io"=X!k  
audit sampling                                          审计抽样 wA~Nfn ^  
audit sampling techniques                         审计抽样方法，审计抽样技术 \i
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audit strategies                                  审计策略 "+Qh,fTt  
audit summary                                         审计总结，审计小结 Xs`:XATb/  
audit team                                         审计小组 wFd*6%  
audit test                                    审计测试 1[Mr
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audit trail                                          审计轨迹 O@=mN*<gg0  
audit work                                        审计工作 4*9Dh  
audit working paper                                 审计工作底稿 g<dCUIbcQ  
audited financial statement                        审计会计报表，已审计财务报表 9H)uTyuNi  
Auditing Guidelines (the～)                      审计规范指南 B6pz1P?e}  
auditing standards                             审计准则 /Bwea];^Q  
audit-oriented working paper                          (审计)业务类工作底稿 Jb$z(?S  
authorisation                                     授权 <NAR'{f  
authorisation of transaction                       交易的授权 */+s^{W7  
availability                                         可获得性 e-K8K+7  
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balance                                      余额；差额；平衡 jN<]yhqf  
balance sheet                                    资产负债表 E8dp  
bank                                                 银行 UQdQtj1'  
bank account                                    银行账户，银行户头 x> q3w# B  
bank statement                                 银行对账单 p.\KmEx  
barter transaction                              易货交易，以物换物交易 !S-hv1bE  
basis of audit                                    审计依据 jh?7+(Cw  
basis of preparation                                (会计报表的)编制基础 aKUr":z  
book of account                               账目，账簿 /&|pXBY$;  
borrowing                                         借款，贷款，借债 Ni)#tz_9  
branch                                              分支，分支机构，分店 Y'HF^jv]R  
brought forward                                (账户余额等的)承上年，承上期，承上页 ^/BE=$E\  
budget                                              预算 1!C,pXU#:  
building                                      建筑物；大楼 i;xMf5Jz  
business conditions                                  业务情况，经营情况 R`?^%1^N  
business licence                               (企业等的)营业执照 /uc/x+(_  
business relation                                业务关系 [O)Zof  
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