[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 a
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审计词汇英汉对照 JQ)w/@Vu=  
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ability to continue as a going concern               持续经营能力 3c.,T  
acceptability                                     可接受性，可接受程度 E1-BB  
acceptable level of detection risk                     检查风险的可接受水平 -3On^W j]  
acceptance of engagement                       接受委托 Zw<\^1  
accepting the engagement for the first time              首次接受委托 I[v6Y^{q  
access to asset                                         对资产的接触 CDU$Gi  
according to                                     根据，依据，依照 9( "<NB0y  
account balance                                账户余额 >Kjl>bq  
account for                                       对……进行会计处理，核算；解释 HSsG0&'-Y  
accounting                                        会计，会计学 I c 2R\}q  
accounting advisory serve                        会计咨询服务 W2F*+M  
accounting firm                                 会计师事务所 <@z!kl  
accounting information                      会计信息，会计资料 .P^
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accounting period                             会计期间 ^\ocH|D  
accounting policies                                   会计政策 6_w
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accounting professional bodies                 会计职业组织，会计职业团体 )eaEc9o>  
accounting records                                   会计记录 `}Z`aK  
accounting responsibility                           会计责任 lqoJ2JMy  
accounting service                             会计服务 jZ\a:K?  
accounting standards                                会计准则 6A9 r{'1  
Accounting Standards for Business Enterprises       企业会计准则 wYAi-gdOi  
accounting system                             会计系统 A,;V|jv9  
accounting treatment                                会计处理 3q*p#l~  
accuracy                                    准确性，精确性 6=o'.03\f  
additional audit procedures                      追加审计程序 1ms(03dp  
addressee                                         收件人，收信人 z[~ph/
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Administration of State-owned Assets  (the～)     国有资产管理局 Q^k\q  
administrative laws and regulations                 行政法规 -.=:@H}r  
adverse impact                                 不利影响，负面影响 7U,[Ruu  
adverse opinion                                反对意见 b>Em~NMu_  
advisory group                                  咨询组，顾问组 Z_.xglq{  
agency fee                                        代理费，代理费用 o3OtG#g2  
aggregate                                          总计，合计为…… X&14;lu%p  
alternation of document and record                 变造文件和记录 8.m9 =+)8  
alternative audit procedures                      替代审计程序，备选审计程序 #l?E2 U4WL  
amend                                              修改，修订 *H({q`j33k  
amortisation                                      摊销 +l)[A{  
analytical capacity                             分析能力 "vL,c]D  
analytical procedures                               分析性程序 aoP=7d|K/  
annual financial statements                        年度会计报表，年度财务报表 @&xWd{8'  
appendix                                          附录，附表 ]u<8jr  
applicable                                         适用的 =dM'n}@U  
applicable laws and regulations                 适用的法规 a 0+W-#G  
application systems                                  应用系统 vnS;T+NZSC  
apply consistently                              一贯地执行，一贯地实施 E YXHxo  
appropriate                                       适当的，合适的； ;xxu,  
征用，挪用 r&_bk Y%  
appropriate authorization                          适当的授权 |Jpi| '  
appropriateness of audit evidence                    审计证据的适当性 aF]cEe  
approval                                    批准，核准 ews{0  
assertion                                    (会计报表上的)认定；确认 xjK@Q1MJ  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 ;:A/WU.^  
asset                                                 资产，财产 6[~_;0  
asset restructuring                             资产重组 o<8SiVC2  
assignment of duties                                 职责的划分 >o,l/#z  
assistant                                     助理，助理人员 _k O<|ev  
associated company                                 联属公司，联营公司 Lh rU fy  
association                                        联合，结合；协会，社团 }2+*E}g  
assumption                                       假设，假定 Nm4 h  
at a given date                                         在某一特定时日 3EO:Uk5<  
attestation                                         鉴证，公证 ki=]#]rg  
attestation service                             鉴证服务 &r0
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audit adjustment                                审计调整 Bb9/nsbE  
audit areas                                        审计领域 Or<OmxJ g  
audit conclusion                                审计结论 9[,+4&wX7  
audit effectiveness                             审计效果  O3~7  
audit efficiency                                  审计效率 n>k1D  
audit engagement letter                      审计业务约定书 i!u :]14>  
audit evidence                                          审计证据 >1 S39n5z.  
audit fee                                    审计费 /k^!hI"4c  
audit files                                          审计档案 h"ZR`?h  
audit findings                                     审计中发现的事项 bBg=X}9  
audit implementation stage                        审计实施阶段 y1
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audit mark                                        审计标识 Bm4fdf#A]  
audit materiality                                 审计重要性 $*q^7ME  
audit method                                     审计方法 HyGu3  
audit objective                                         审计目标，审计目的 8'|
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audit of financial statements                      会计报表审计，财务报表审计 D7|qFx;]g  
audit opinion                                     审计意见 ffI z>Of:  
audit period                                      被审计期间，被审计年度 ZWXA%u7V  
audit plan                                          审计计划 7v]9) W=y  
audit planning                                    编制审计计划，制定审计计划，审计计划 Q nmv?YXS  
audit planning stage                                  审计计划阶段 *Eg[@5;QA  
audit procedure                                审计程序 Q|7l!YTzVu  
audit programme                               审计程序表，具体审计计划 b`& :`  
audit report                                       审计报告 W!B\VB  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 HIsB)W&%@  
audit report with a qualified opinion                 有保留意见的审计报告 CXd/ M~:!  
audit report with an adverse opinion                否定意见的审计报告 LVe[N-K  
audit report with dual dates                      双重日期审计报告 JDP/vNq  
audit reporting stage                                 审计报告阶段 #M@Ki1  
audit responsibility                                   审计责任 O 4C}]E  
audit results                                      审计结果 7 V3r!y  
audit risk                                          审计风险 QA=mD^A  
audit sampling                                          审计抽样 2}0S%R(  
audit sampling techniques                         审计抽样方法，审计抽样技术 ~ya@ YP]';  
audit strategies                                  审计策略 xua E\*m  
audit summary                                         审计总结，审计小结 Gy6PS{yY6t  
audit team                                         审计小组 t .-%@,s  
audit test                                    审计测试 N:~CN1  
audit trail                                          审计轨迹 ^E]y >Y  
audit work                                        审计工作 J. $U_k  
audit working paper                                 审计工作底稿 Xv2Q8-}w  
audited financial statement                        审计会计报表，已审计财务报表 L['g')g.  
Auditing Guidelines (the～)                      审计规范指南 0dCg/wJx  
auditing standards                             审计准则 m<I>NYfE  
audit-oriented working paper                          (审计)业务类工作底稿 'Rq2x-72}  
authorisation                                     授权 N}CeQ'l[R  
authorisation of transaction                       交易的授权 %_. fEFy07  
availability                                         可获得性
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balance                                      余额；差额；平衡 [m0G;%KR
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balance sheet                                    资产负债表 wu~?P`  
bank                                                 银行 4_W*LG~2s  
bank account                                    银行账户，银行户头 R "qt}4m  
bank statement                                 银行对账单 d^qTY?k.  
barter transaction                              易货交易，以物换物交易 ,d@FO|G#pt  
basis of audit                                    审计依据 :rSCoi>K  
basis of preparation                                (会计报表的)编制基础 Z3O_K  
book of account                               账目，账簿 YckLz01jh  
borrowing                                         借款，贷款，借债 ;.{J>Q/U,  
branch                                              分支，分支机构，分店 Wxa</n8S[n  
brought forward                                (账户余额等的)承上年，承上期，承上页 X
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budget                                              预算 NudY9~  
building                                      建筑物；大楼 0JU+v:J[=  
business conditions                                  业务情况，经营情况 9}$'q$0R]  
business licence                               (企业等的)营业执照 :wY(</H  
business relation                                业务关系 Jxsch\  
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