[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 JCU3\39}  
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审计词汇英汉对照 [?K\ %]  
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ability to continue as a going concern               持续经营能力 &j
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acceptability                                     可接受性，可接受程度 "3>*i!i  
acceptable level of detection risk                     检查风险的可接受水平 0qV*d  
acceptance of engagement                       接受委托 o-e,  
accepting the engagement for the first time              首次接受委托 /B#lju!  
access to asset                                         对资产的接触 O|7 {%5h  
according to                                     根据，依据，依照 g  cK"  
account balance                                账户余额 ?U9d3] W  
account for                                       对……进行会计处理，核算；解释 +68K[s,FD  
accounting                                        会计，会计学 Cx3m\ \c  
accounting advisory serve                        会计咨询服务 -GkK[KC H  
accounting firm                                 会计师事务所 d ;7pri)B  
accounting information                      会计信息，会计资料 EX_sJc   
accounting period                             会计期间 >a`zkl  
accounting policies                                   会计政策 6L
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accounting professional bodies                 会计职业组织，会计职业团体 GO GXM4I  
accounting records                                   会计记录 >7Sl( UY-  
accounting responsibility                           会计责任 H* L2gw  
accounting service                             会计服务 <[B[  
accounting standards                                会计准则 w)y9!li  
Accounting Standards for Business Enterprises       企业会计准则 mEc;-b f  
accounting system                             会计系统 m-KK {{  
accounting treatment                                会计处理 rjf=qh5s  
accuracy                                    准确性，精确性 V1fvQ=9  
additional audit procedures                      追加审计程序 ]ieA?:0Hi  
addressee                                         收件人，收信人 'LLQ[JJ=O  
Administration of State-owned Assets  (the～)     国有资产管理局 Sph"w08  
administrative laws and regulations                 行政法规 u$@I/q,ou  
adverse impact                                 不利影响，负面影响 W<hdb!bE  
adverse opinion                                反对意见 en#g<on  
advisory group                                  咨询组，顾问组 P)j9\ muc  
agency fee                                        代理费，代理费用 SUi1*S  
aggregate                                          总计，合计为…… JE:n`
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alternation of document and record                 变造文件和记录 !}Ou|r4_  
alternative audit procedures                      替代审计程序，备选审计程序 :AcNb  
amend                                              修改，修订 F@(}=w^(A  
amortisation                                      摊销 @  un
 
analytical capacity                             分析能力 ]Q_G /e  
analytical procedures                               分析性程序 [W|7r n,q  
annual financial statements                        年度会计报表，年度财务报表 EKS<s82hF&  
appendix                                          附录，附表 _(kwD^x6O{  
applicable                                         适用的 {Ljl4Sp&  
applicable laws and regulations                 适用的法规 l|tp
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application systems                                  应用系统 ~aR='\<  
apply consistently                              一贯地执行，一贯地实施 e]B<\i\T  
appropriate                                       适当的，合适的； 2?7hUaHX  
征用，挪用 <7-,`   
appropriate authorization                          适当的授权 V7'x? pt  
appropriateness of audit evidence                    审计证据的适当性 gsq[ 9  
approval                                    批准，核准 9n\#s~,  
assertion                                    (会计报表上的)认定；确认 w7?9e#>Z  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 T2PFE4+Dp  
asset                                                 资产，财产 3R[J,go  
asset restructuring                             资产重组 ]}L1W`n  
assignment of duties                                 职责的划分 Iybpk?,M+  
assistant                                     助理，助理人员 /ZN5WK  
associated company                                 联属公司，联营公司 j#>![km Mu  
association                                        联合，结合；协会，社团 h
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assumption                                       假设，假定 #2'&=?J1r  
at a given date                                         在某一特定时日 ,) jB<`  
attestation                                         鉴证，公证 jG ;(89QR/  
attestation service                             鉴证服务 N$a-i  
audit adjustment                                审计调整 _,1kcDu  
audit areas                                        审计领域 LuQ M$/i  
audit conclusion                                审计结论 PL_wa(}y]D  
audit effectiveness                             审计效果 8jGoU9  
audit efficiency                                  审计效率 y\|\9Q%D  
audit engagement letter                      审计业务约定书 im[gbac  
audit evidence                                          审计证据 ? /X6x1PN  
audit fee                                    审计费 2Xs< 1rF  
audit files                                          审计档案 [>9" RzEl  
audit findings                                     审计中发现的事项 'xI+kyu  
audit implementation stage                        审计实施阶段 ZO6bG$y64  
audit mark                                        审计标识 Wv/5#
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audit materiality                                 审计重要性 ;9 n8on\  
audit method                                     审计方法 n ZZQxV,  
audit objective                                         审计目标，审计目的 :+^l
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audit of financial statements                      会计报表审计，财务报表审计 6}lEeMRW  
audit opinion                                     审计意见 ^M5uLm-_s  
audit period                                      被审计期间，被审计年度 eV+wnE?SB5  
audit plan                                          审计计划 J` --O(8Ml  
audit planning                                    编制审计计划，制定审计计划，审计计划 PCnJ2  
audit planning stage                                  审计计划阶段 3evfX[V#  
audit procedure                                审计程序 :>ST)Y@]w  
audit programme                               审计程序表，具体审计计划 J|8YB3K,  
audit report                                       审计报告 {#Cm> @')  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 "$;
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audit report with a qualified opinion                 有保留意见的审计报告 7+r5?h|  
audit report with an adverse opinion                否定意见的审计报告 JT^0AZ_*  
audit report with dual dates                      双重日期审计报告 U*h)nc  
audit reporting stage                                 审计报告阶段 vrx3O  
audit responsibility                                   审计责任 *n?:)(  
audit results                                      审计结果 gy`qEY~B&  
audit risk                                          审计风险 mU>*NP(L  
audit sampling                                          审计抽样 {X"] 92+  
audit sampling techniques                         审计抽样方法，审计抽样技术 _JO @O^Ndd  
audit strategies                                  审计策略 /`@>v$oo  
audit summary                                         审计总结，审计小结 I;Y`rGj  
audit team                                         审计小组 r:Cid*~m  
audit test                                    审计测试 d/QM   
audit trail                                          审计轨迹 $oj<yH<i  
audit work                                        审计工作 o[6"XJ  
audit working paper                                 审计工作底稿 y~1php>2f1  
audited financial statement                        审计会计报表，已审计财务报表 L KR,CPz  
Auditing Guidelines (the～)                      审计规范指南 u#|Jl|aT  
auditing standards                             审计准则 - $/{V&?t  
audit-oriented working paper                          (审计)业务类工作底稿 DdBrJx  
authorisation                                     授权 t4f\0`jN  
authorisation of transaction                       交易的授权 <u/({SZ&  
availability                                         可获得性 BEx^IQ2  
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balance                                      余额；差额；平衡 SV z.d/3Y  
balance sheet                                    资产负债表 @eU /g![u  
bank                                                 银行
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bank account                                    银行账户，银行户头 %z(=GcWm  
bank statement                                 银行对账单 Vk T3_f  
barter transaction                              易货交易，以物换物交易 +q%goG8  
basis of audit                                    审计依据 sg\jC#  
basis of preparation                                (会计报表的)编制基础 niBpbs O  
book of account                               账目，账簿 7J/3O[2  
borrowing                                         借款，贷款，借债 F\<i>LWT'  
branch                                              分支，分支机构，分店 +-V?3fQ  
brought forward                                (账户余额等的)承上年，承上期，承上页 "ET"dMxU  
budget                                              预算 Us.jyg7_c  
building                                      建筑物；大楼 IW*.B6Hw8  
business conditions                                  业务情况，经营情况 JpiKZG@L  
business licence                               (企业等的)营业执照 (Cd`~*5  
business relation                                业务关系 nJC}wh2d#  
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