[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 8\ :T*u3  
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审计词汇英汉对照 4z $eT  
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ability to continue as a going concern               持续经营能力 @w|~:>/g  
acceptability                                     可接受性，可接受程度 h
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acceptable level of detection risk                     检查风险的可接受水平 U 1&m-K  
acceptance of engagement                       接受委托 q&P"  
accepting the engagement for the first time              首次接受委托 ;xj
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access to asset                                         对资产的接触 $T*kpUXH}  
according to                                     根据，依据，依照 rN>f "/J |  
account balance                                账户余额 fC81(5  
account for                                       对……进行会计处理，核算；解释 NVOY,g=3X  
accounting                                        会计，会计学 A).wjd(_,  
accounting advisory serve                        会计咨询服务 US Q{o  
accounting firm                                 会计师事务所 `Y'}\>.#  
accounting information                      会计信息，会计资料 9RAN$\A Ky  
accounting period                             会计期间 M\T6cN@m  
accounting policies                                   会计政策 ]C'r4Ch^  
accounting professional bodies                 会计职业组织，会计职业团体 b9"Q.*c<Z^  
accounting records                                   会计记录 2P]rJ  
accounting responsibility                           会计责任 y|1-,u.$  
accounting service                             会计服务 8# 9.a]AX  
accounting standards                                会计准则 XLOk+Fn  
Accounting Standards for Business Enterprises       企业会计准则 7j@TW%FmV\  
accounting system                             会计系统 ="XxS|Mq3  
accounting treatment                                会计处理 ==Y^~ab;K  
accuracy                                    准确性，精确性 /)v X|qtIY  
additional audit procedures                      追加审计程序 L-$GQGk{  
addressee                                         收件人，收信人 3lLO .  
Administration of State-owned Assets  (the～)     国有资产管理局 .+ _x|?'  
administrative laws and regulations                 行政法规 Aw >DZ2  
adverse impact                                 不利影响，负面影响 |*8 J.H*r  
adverse opinion                                反对意见 =o9 %)  
advisory group                                  咨询组，顾问组 )kg^.tP  
agency fee                                        代理费，代理费用 jagsV'o2  
aggregate                                          总计，合计为…… 4S+P]U*jW  
alternation of document and record                 变造文件和记录 h( Iti&  
alternative audit procedures                      替代审计程序，备选审计程序 E*k=8$Y  
amend                                              修改，修订 t*n!kXa  
amortisation                                      摊销 cp] \<p('A  
analytical capacity                             分析能力 C !uwD  
analytical procedures                               分析性程序 EXo"F*gW  
annual financial statements                        年度会计报表，年度财务报表 QCMt4`%'u  
appendix                                          附录，附表 q?JP\_o:  
applicable                                         适用的 *n}{)Ef  
applicable laws and regulations                 适用的法规 ](3=7!!J  
application systems                                  应用系统 $,bLb5}Qu  
apply consistently                              一贯地执行，一贯地实施 ~|+  
appropriate                                       适当的，合适的； @0+@.&Z  
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appropriate authorization                          适当的授权 i]YH"t8GY  
appropriateness of audit evidence                    审计证据的适当性 (LQ*U3J]_  
approval                                    批准，核准 i?||R|>;"'  
assertion                                    (会计报表上的)认定；确认 @#;~_?$?C  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 @7.Ews5Mke  
asset                                                 资产，财产 td{$c6  
asset restructuring                             资产重组 4fQ<A <2/  
assignment of duties                                 职责的划分 T+Du/ERL  
assistant                                     助理，助理人员 >~2oQ[n  
associated company                                 联属公司，联营公司 FzW7MW>\x  
association                                        联合，结合；协会，社团 bm`x  
assumption                                       假设，假定 { ge^&l  
at a given date                                         在某一特定时日 iCa#OQ  
attestation                                         鉴证，公证 Qp]V~s(  
attestation service                             鉴证服务 zGA1  
audit adjustment                                审计调整 REc69Y.k  
audit areas                                        审计领域 V+-%$-w>  
audit conclusion                                审计结论  r m\]  
audit effectiveness                             审计效果 8)/d8@  
audit efficiency                                  审计效率 ;MR8E9  
audit engagement letter                      审计业务约定书 `l'z#\  
audit evidence                                          审计证据 c7,p5[  
audit fee                                    审计费 $CRu?WUS]'  
audit files                                          审计档案 t#=W'HyW8  
audit findings                                     审计中发现的事项 ~"#qG6dP  
audit implementation stage                        审计实施阶段 4Zo.c* BZ  
audit mark                                        审计标识 iTwb#Q=  
audit materiality                                 审计重要性 =YO q0  
audit method                                     审计方法 (gQP_Oa(  
audit objective                                         审计目标，审计目的 Z<@0~t_:?p  
audit of financial statements                      会计报表审计，财务报表审计 ;M1#M:  
audit opinion                                     审计意见 b<n*wH  
audit period                                      被审计期间，被审计年度 3fM8W> *7  
audit plan                                          审计计划 e?,n>  
audit planning                                    编制审计计划，制定审计计划，审计计划  6g576  
audit planning stage                                  审计计划阶段 Z8%?ej`8  
audit procedure                                审计程序 "A6m-xE~  
audit programme                               审计程序表，具体审计计划 [+ Kjun_  
audit report                                       审计报告 #p*D.We  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 -U.>K,M  
audit report with a qualified opinion                 有保留意见的审计报告 SYkwM6  
audit report with an adverse opinion                否定意见的审计报告 g]vo."}5E  
audit report with dual dates                      双重日期审计报告 ";yey]  
audit reporting stage                                 审计报告阶段 %68'+qz  
audit responsibility                                   审计责任 C.].HQ  
audit results                                      审计结果 ^CO{86V  
audit risk                                          审计风险 .o8Sy2PaV  
audit sampling                                          审计抽样 uGOED-@  
audit sampling techniques                         审计抽样方法，审计抽样技术 X|y(B%:  
audit strategies                                  审计策略 G5vp(%j  
audit summary                                         审计总结，审计小结 . |%n"{  
audit team                                         审计小组 rP|~d}+I  
audit test                                    审计测试 ( RO-~-  
audit trail                                          审计轨迹 =h0vdi%{  
audit work                                        审计工作 EMQGP<[  
audit working paper                                 审计工作底稿 `i`+yh>pc#  
audited financial statement                        审计会计报表，已审计财务报表 4PjC[A*  
Auditing Guidelines (the～)                      审计规范指南 0xVw{k}1U  
auditing standards                             审计准则 =g
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audit-oriented working paper                          (审计)业务类工作底稿 N,W
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authorisation                                     授权 BX\/Am11
 
authorisation of transaction                       交易的授权 U}@xMt8@l  
availability                                         可获得性 txE=AOY5  
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balance                                      余额；差额；平衡 !6!Gx:  
balance sheet                                    资产负债表 ~jC+6v  
bank                                                 银行 MH=7(15R  
bank account                                    银行账户，银行户头 >Q$ph=  
bank statement                                 银行对账单 h4Wt oE>i  
barter transaction                              易货交易，以物换物交易 4>A|2+K\  
basis of audit                                    审计依据 v%:VV*MxF  
basis of preparation                                (会计报表的)编制基础 A:yHClmn  
book of account                               账目，账簿 "i#aII+T  
borrowing                                         借款，贷款，借债 0civXZgj  
branch                                              分支，分支机构，分店 TyDh\f!w  
brought forward                                (账户余额等的)承上年，承上期，承上页 m<H{@ZgN(  
budget                                              预算 J3`0i@  
building                                      建筑物；大楼 ] # VHx  
business conditions                                  业务情况，经营情况 8Cs;.>75[  
business licence                               (企业等的)营业执照 &AN1x cx\  
business relation                                业务关系 jr,N+K(@T  
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