[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 FNL[6.!PV  
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审计词汇英汉对照 SR)G!9z_/  
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ability to continue as a going concern               持续经营能力 2fFZ70
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acceptability                                     可接受性，可接受程度 ]rGZ   
acceptable level of detection risk                     检查风险的可接受水平 :,Z'/e0&  
acceptance of engagement                       接受委托 y.PWh<dI  
accepting the engagement for the first time              首次接受委托 :>4pH  
access to asset                                         对资产的接触 V

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according to                                     根据，依据，依照 Yef=HSzo  
account balance                                账户余额 > Dy
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account for                                       对……进行会计处理，核算；解释 N3O3V5':!  
accounting                                        会计，会计学 UKX9C"-5v  
accounting advisory serve                        会计咨询服务 zGzeu)d  
accounting firm                                 会计师事务所 dO]N&'P7  
accounting information                      会计信息，会计资料 fy]z<SPhVJ  
accounting period                             会计期间 1Tl^mS~k  
accounting policies                                   会计政策 )r2$!(NQ  
accounting professional bodies                 会计职业组织，会计职业团体 Sk7l&B  
accounting records                                   会计记录 9Rl-Jz8g  
accounting responsibility                           会计责任 KZrg4TEVi  
accounting service                             会计服务 UdO(9Jc5^  
accounting standards                                会计准则 :5|'C
 
Accounting Standards for Business Enterprises       企业会计准则 [ hzw..?g  
accounting system                             会计系统 s8BfOl-  
accounting treatment                                会计处理 " kp+1sG8  
accuracy                                    准确性，精确性 ]nPfIBoS  
additional audit procedures                      追加审计程序 qLC_ p)  
addressee                                         收件人，收信人 %87D(h!.I4  
Administration of State-owned Assets  (the～)     国有资产管理局 v~E\u  
administrative laws and regulations                 行政法规 vd<r}3i*  
adverse impact                                 不利影响，负面影响 "#}
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adverse opinion                                反对意见 ~5`p/.L)ZD  
advisory group                                  咨询组，顾问组 1i=lJmr  
agency fee                                        代理费，代理费用 5i71@?q;  
aggregate                                          总计，合计为…… wHx@&Tp  
alternation of document and record                 变造文件和记录 N;Hoi8W  
alternative audit procedures                      替代审计程序，备选审计程序 -c%#Hd  
amend                                              修改，修订 cdd6*+E  
amortisation                                      摊销 P"*#mH[W|  
analytical capacity                             分析能力 ?{=&Ro  
analytical procedures                               分析性程序 @yV.Yx"p_  
annual financial statements                        年度会计报表，年度财务报表 P+ejyl,  
appendix                                          附录，附表 .-ihxEbzr  
applicable                                         适用的 ;OC~,?O5  
applicable laws and regulations                 适用的法规 eBT+|  
application systems                                  应用系统 $-
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apply consistently                              一贯地执行，一贯地实施 &<nj~BL  
appropriate                                       适当的，合适的； PmjN!/  
征用，挪用 ,4W~CkLD  
appropriate authorization                          适当的授权 !AR@GuQPE  
appropriateness of audit evidence                    审计证据的适当性 Oq3aboAt  
approval                                    批准，核准 m8}c(GwcP  
assertion                                    (会计报表上的)认定；确认 % 9 Jx|   
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 UP<B>Y1a  
asset                                                 资产，财产 Rtywi}VV2  
asset restructuring                             资产重组 w-{a>ZU0  
assignment of duties                                 职责的划分 >o/+z18x
 
assistant                                     助理，助理人员 jJ.isr|`  
associated company                                 联属公司，联营公司 y26?>.!  
association                                        联合，结合；协会，社团 pu-X -j  
assumption                                       假设，假定 r..&6-%:N  
at a given date                                         在某一特定时日 *ggai?  
attestation                                         鉴证，公证 idzc4jR6BT  
attestation service                             鉴证服务 Pk?M~{S  
audit adjustment                                审计调整 9 AWFjoXl"  
audit areas                                        审计领域 4De2miq  
audit conclusion                                审计结论 \wR;N/tg  
audit effectiveness                             审计效果 oaac.7.fV  
audit efficiency                                  审计效率 evSr?ys  
audit engagement letter                      审计业务约定书 Z\[6'R4.#  
audit evidence                                          审计证据 )L+>^cJI<  
audit fee                                    审计费 R6cd;| fan  
audit files                                          审计档案 ,gO(zI-1  
audit findings                                     审计中发现的事项 t~v_k\`{  
audit implementation stage                        审计实施阶段 Ll$,"}0T  
audit mark                                        审计标识 \+Nn>wW.  
audit materiality                                 审计重要性 X_HU?Q_N  
audit method                                     审计方法 QZwZ4$jkiO  
audit objective                                         审计目标，审计目的 g:oB j6$ q  
audit of financial statements                      会计报表审计，财务报表审计 4s@oj  
audit opinion                                     审计意见 }'`iJb\  
audit period                                      被审计期间，被审计年度 R$m?aIN  
audit plan                                          审计计划  >,6%Y
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audit planning                                    编制审计计划，制定审计计划，审计计划 zhZ!!b^6<  
audit planning stage                                  审计计划阶段 M o?y4X  
audit procedure                                审计程序 ]mR!-Fqj  
audit programme                               审计程序表，具体审计计划 vu@@!cT6e  
audit report                                       审计报告 0<[g7BbR  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 FZBdQhYF  
audit report with a qualified opinion                 有保留意见的审计报告 )z\ 73|w  
audit report with an adverse opinion                否定意见的审计报告 jvQpfd  
audit report with dual dates                      双重日期审计报告 _uL8TC^  
audit reporting stage                                 审计报告阶段 P. Kfoos  
audit responsibility                                   审计责任 'O^<i`8U]  
audit results                                      审计结果 Xmny(j)g  
audit risk                                          审计风险 =G \N1E  
audit sampling                                          审计抽样 6s.>5}M!  
audit sampling techniques                         审计抽样方法，审计抽样技术 U[O7}Nsb"  
audit strategies                                  审计策略 DCP B9:u  
audit summary                                         审计总结，审计小结 aY8QYK ;?^  
audit team                                         审计小组
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audit test                                    审计测试 oiRrpS\T.  
audit trail                                          审计轨迹 ) :VF^"  
audit work                                        审计工作 !d Z:Ih.[{  
audit working paper                                 审计工作底稿 RI2/hrW  
audited financial statement                        审计会计报表，已审计财务报表 ':d9FzGKa  
Auditing Guidelines (the～)                      审计规范指南 D KRF#*[=d  
auditing standards                             审计准则 z1m-t#
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audit-oriented working paper                          (审计)业务类工作底稿 nN%Zed2O@6  
authorisation                                     授权 kInU,/R*  
authorisation of transaction                       交易的授权 Dqg01_O9O  
availability                                         可获得性 +JejnG0  
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balance                                      余额；差额；平衡 cU_:l.b  
balance sheet                                    资产负债表 aZ'(ar:  
bank                                                 银行 B8`!A  
bank account                                    银行账户，银行户头 X:JU#sI  
bank statement                                 银行对账单 *J3Z.fq%:i  
barter transaction                              易货交易，以物换物交易 sTmdoqTK!  
basis of audit                                    审计依据 }B
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basis of preparation                                (会计报表的)编制基础 \C kb:  
book of account                               账目，账簿 #BW:*$>}  
borrowing                                         借款，贷款，借债 CHckmCgf4  
branch                                              分支，分支机构，分店 R4% }IT^%P  
brought forward                                (账户余额等的)承上年，承上期，承上页 6KE?@3;Om  
budget                                              预算 -\&b&;_  
building                                      建筑物；大楼 Hto+
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business conditions                                  业务情况，经营情况 |"+UCAU  
business licence                               (企业等的)营业执照 IFbN ]N0  
business relation                                业务关系 'M35L30  
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