[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 Uz} #.  
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审计词汇英汉对照 Rr{ mD#+  
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ability to continue as a going concern               持续经营能力 N^*%{[<5  
acceptability                                     可接受性，可接受程度 X3-pj<JLY  
acceptable level of detection risk                     检查风险的可接受水平 qRZv[T%*Q  
acceptance of engagement                       接受委托 -Wd2FD^x  
accepting the engagement for the first time              首次接受委托 |A0BYzlVc  
access to asset                                         对资产的接触 "3(""0Q  
according to                                     根据，依据，依照 iP]KV.e'/C  
account balance                                账户余额 M ~zA  
account for                                       对……进行会计处理，核算；解释 V|gW%Z,j  
accounting                                        会计，会计学 %@k@tD6  
accounting advisory serve                        会计咨询服务 u!hY bCB  
accounting firm                                 会计师事务所 C& BRyo  
accounting information                      会计信息，会计资料 iyKAw   
accounting period                             会计期间 ~!;*C  
accounting policies                                   会计政策 U*!q@g_  
accounting professional bodies                 会计职业组织，会计职业团体 MKf|(6;~  
accounting records                                   会计记录 ^~9fQJNs  
accounting responsibility                           会计责任 %IL] Wz<  
accounting service                             会计服务 (~q.YJ'  
accounting standards                                会计准则 n?!XNXb  
Accounting Standards for Business Enterprises       企业会计准则 z6)b XL[f  
accounting system                             会计系统 ?<)4
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accounting treatment                                会计处理 =PYfk6j9  
accuracy                                    准确性，精确性 n=J~Rssp  
additional audit procedures                      追加审计程序 |;sL*Vr  
addressee                                         收件人，收信人 /Jj7+?  
Administration of State-owned Assets  (the～)     国有资产管理局 1j"G~TM  
administrative laws and regulations                 行政法规 .ZQD`SRrI  
adverse impact                                 不利影响，负面影响 p!B&&)&db  
adverse opinion                                反对意见 kl%%b"h'  
advisory group                                  咨询组，顾问组 {R H&mu  
agency fee                                        代理费，代理费用 -FpZZ8=,M2  
aggregate                                          总计，合计为…… MdXOH$ps  
alternation of document and record                 变造文件和记录 fIe';a  
alternative audit procedures                      替代审计程序，备选审计程序 Fn xPM`Zx  
amend                                              修改，修订 '2Q[g0VR  
amortisation                                      摊销 _/ V<iv  
analytical capacity                             分析能力 (+uM |a  
analytical procedures                               分析性程序 A0X'|4I  
annual financial statements                        年度会计报表，年度财务报表 JYb sta  
appendix                                          附录，附表 %hDx UZ#0  
applicable                                         适用的 : N9,/-s  
applicable laws and regulations                 适用的法规 3r^Ls[ey  
application systems                                  应用系统 7>.d*?eao\  
apply consistently                              一贯地执行，一贯地实施 vz6No%8X  
appropriate                                       适当的，合适的； J;HYGu:  
征用，挪用 dhrh "x_?:  
appropriate authorization                          适当的授权 ncTPFv H5  
appropriateness of audit evidence                    审计证据的适当性 q8A;%.ZLG  
approval                                    批准，核准 =jv3O.zq  
assertion                                    (会计报表上的)认定；确认 Y*VF1M,2_  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 WbJ|]}hJ\  
asset                                                 资产，财产 MrjgV+P}[  
asset restructuring                             资产重组 eJbZA&:  
assignment of duties                                 职责的划分 43wm_4C!H  
assistant                                     助理，助理人员 '3<T~t  
associated company                                 联属公司，联营公司 dCA| )  
association                                        联合，结合；协会，社团 Y"H'BT!b}  
assumption                                       假设，假定 =&T %Jm}  
at a given date                                         在某一特定时日 (A(j.[4a
 
attestation                                         鉴证，公证 `PY=B$?{4  
attestation service                             鉴证服务 :1asY:)vNP  
audit adjustment                                审计调整 n?Zt
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audit areas                                        审计领域 %_Q+@9  
audit conclusion                                审计结论 K*R  
audit effectiveness                             审计效果 /U$5'BoS  
audit efficiency                                  审计效率 hgg8r#4q  
audit engagement letter                      审计业务约定书 :2t0//@X  
audit evidence                                          审计证据 8c`EB-y  
audit fee                                    审计费 A@uU*]TqJ8  
audit files                                          审计档案 ^4/   
audit findings                                     审计中发现的事项 wqxChTbs  
audit implementation stage                        审计实施阶段 YCl&}/.pA  
audit mark                                        审计标识 8:t!m>(*  
audit materiality                                 审计重要性 rEHlo[7^
 
audit method                                     审计方法 ~=GwNo_  
audit objective                                         审计目标，审计目的 B4@1WZn<8  
audit of financial statements                      会计报表审计，财务报表审计 -kF8ZF  
audit opinion                                     审计意见 Ztl?*zL  
audit period                                      被审计期间，被审计年度 Mz7qC3Z  
audit plan                                          审计计划 CdZ. T/x  
audit planning                                    编制审计计划，制定审计计划，审计计划 v6U Gr4  
audit planning stage                                  审计计划阶段 Q~R%|Q{&  
audit procedure                                审计程序 aD^jlt  
audit programme                               审计程序表，具体审计计划 ;!S i_b2  
audit report                                       审计报告 HPMj+ xH  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 C'~Eq3  
audit report with a qualified opinion                 有保留意见的审计报告 ^HhV?Iqg  
audit report with an adverse opinion                否定意见的审计报告 _-|/$ jZ  
audit report with dual dates                      双重日期审计报告 sU(<L0  
audit reporting stage                                 审计报告阶段 ~4+ICC bH  
audit responsibility                                   审计责任 8]K+,0m6  
audit results                                      审计结果 q2b>Z6!5  
audit risk                                          审计风险 %i6/= 'u  
audit sampling                                          审计抽样 B?%e-xV-  
audit sampling techniques                         审计抽样方法，审计抽样技术 redMlHM  
audit strategies                                  审计策略 T mK[^  
audit summary                                         审计总结，审计小结 BUCPO}I  
audit team                                         审计小组  6t\0Ui  
audit test                                    审计测试 r>#4Sr  
audit trail                                          审计轨迹 qTrM*/m:]L  
audit work                                        审计工作 `]`S"W7&  
audit working paper                                 审计工作底稿 |(<A)C  
audited financial statement                        审计会计报表，已审计财务报表 2T?8{yO7  
Auditing Guidelines (the～)                      审计规范指南 DHg)]FQ/  
auditing standards                             审计准则 7@R^B=pb  
audit-oriented working paper                          (审计)业务类工作底稿 00B,1Q HP  
authorisation                                     授权 w~C\ 5 i  
authorisation of transaction                       交易的授权 e:l7 w3?O  
availability                                         可获得性 ?8qN8rk^+  
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balance                                      余额；差额；平衡 C{:U<q  
balance sheet                                    资产负债表 llN/  
bank                                                 银行 D GL=\  
bank account                                    银行账户，银行户头 \9fJ)*-  
bank statement                                 银行对账单 ;m=k FZ?  
barter transaction                              易货交易，以物换物交易 XU<XK9EA  
basis of audit                                    审计依据 m*wDJEKo  
basis of preparation                                (会计报表的)编制基础 U3jnH  
book of account                               账目，账簿 o@m7@$7  
borrowing                                         借款，贷款，借债 \JC_"gqt  
branch                                              分支，分支机构，分店 0GW69 z  
brought forward                                (账户余额等的)承上年，承上期，承上页 -mP2}BNM  
budget                                              预算 % *ng *  
building                                      建筑物；大楼 ZkWMo=vL  
business conditions                                  业务情况，经营情况 )<%CI#s#  
business licence                               (企业等的)营业执照 l)e6*sDZ,  
business relation                                业务关系 |No9eZ8>.  
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