[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 +'['HQ)  
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审计词汇英汉对照 |\%F(d330  
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ability to continue as a going concern               持续经营能力 ,t%CK!8  
acceptability                                     可接受性，可接受程度 A?
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acceptable level of detection risk                     检查风险的可接受水平 ;4kx
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acceptance of engagement                       接受委托 ~+<xFi  
accepting the engagement for the first time              首次接受委托 #K#Mv/  
access to asset                                         对资产的接触 ,.oa,sku  
according to                                     根据，依据，依照 PPCTc|G  
account balance                                账户余额 x\`RW3 K  
account for                                       对……进行会计处理，核算；解释 R] Disljq  
accounting                                        会计，会计学 7.$
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accounting advisory serve                        会计咨询服务 w`j*W$82
  
accounting firm                                 会计师事务所 +#*&XX5A#?  
accounting information                      会计信息，会计资料 Ep<!zO|  
accounting period                             会计期间 <+\k&W&Y|y  
accounting policies                                   会计政策 pymx\Hd,  
accounting professional bodies                 会计职业组织，会计职业团体 2~M;L&9-  
accounting records                                   会计记录 DhWWN>I  
accounting responsibility                           会计责任 *f`s%&Y]s  
accounting service                             会计服务 *9dV/TT~f[  
accounting standards                                会计准则 cB
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Accounting Standards for Business Enterprises       企业会计准则 L{2
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accounting system                             会计系统 XhE$&Ff  
accounting treatment                                会计处理 Mr=}B6`  
accuracy                                    准确性，精确性 #.)xm(Ys  
additional audit procedures                      追加审计程序 $-$5ta{s  
addressee                                         收件人，收信人 L2CW'Hd  
Administration of State-owned Assets  (the～)     国有资产管理局 &@4.;u  
administrative laws and regulations                 行政法规 {5QosC+o6Q  
adverse impact                                 不利影响，负面影响 (Bt;DM#>  
adverse opinion                                反对意见 QT1:>k  
advisory group                                  咨询组，顾问组 %Lp2jyv.  
agency fee                                        代理费，代理费用 Ql~#((K  
aggregate                                          总计，合计为…… }c` ?0
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alternation of document and record                 变造文件和记录 uX<+hG.n
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alternative audit procedures                      替代审计程序，备选审计程序 \;-=ODC  
amend                                              修改，修订 iN<(O7B;  
amortisation                                      摊销 3VcT7y*{P  
analytical capacity                             分析能力 rWoe ?g  
analytical procedures                               分析性程序 YKP=0 j3,  
annual financial statements                        年度会计报表，年度财务报表 0 &*P}U}Uc  
appendix                                          附录，附表 2q"_^deI5*  
applicable                                         适用的 4ef*9|^x#  
applicable laws and regulations                 适用的法规 |h^K M  
application systems                                  应用系统 n> MD\ZS  
apply consistently                              一贯地执行，一贯地实施 t/JOERw  
appropriate                                       适当的，合适的； n 5~=qQK2  
征用，挪用 |`w$|pm=  
appropriate authorization                          适当的授权 : cFF  
appropriateness of audit evidence                    审计证据的适当性 \R86;9ov  
approval                                    批准，核准 OM20-KDc5  
assertion                                    (会计报表上的)认定；确认 PM~bM3Ei  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 #04{(G|~+E  
asset                                                 资产，财产 iD%qy/I/  
asset restructuring                             资产重组 '1CD- Bu  
assignment of duties                                 职责的划分 M0O>Ljo4RN  
assistant                                     助理，助理人员 lir&e 9I+  
associated company                                 联属公司，联营公司 tCWJSi`IJ  
association                                        联合，结合；协会，社团 pNp^q/-yB  
assumption                                       假设，假定 13ipaz  
at a given date                                         在某一特定时日 xik`W!1S  
attestation                                         鉴证，公证 7^B3lC)  
attestation service                             鉴证服务 Sdgb#?MR|  
audit adjustment                                审计调整 HG3.~ 6X  
audit areas                                        审计领域 /GsSrP_?]  
audit conclusion                                审计结论 ]@*tfz\YaH  
audit effectiveness                             审计效果 &bB6}H(  
audit efficiency                                  审计效率 \4OK!6LkI  
audit engagement letter                      审计业务约定书 OYBotk]{1  
audit evidence                                          审计证据 &nQRa?3,   
audit fee                                    审计费 1 h<fJzh  
audit files                                          审计档案 ,q8(]n4  
audit findings                                     审计中发现的事项 8dc538:q}  
audit implementation stage                        审计实施阶段  pz$_W  
audit mark                                        审计标识 q z=yMIy=  
audit materiality                                 审计重要性 XK1fHfCEa  
audit method                                     审计方法 PPN q:,  
audit objective                                         审计目标，审计目的
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audit of financial statements                      会计报表审计，财务报表审计 [FB&4>V/  
audit opinion                                     审计意见 PT mf  
audit period                                      被审计期间，被审计年度 7.%f01/i  
audit plan                                          审计计划 wOjv[@d  
audit planning                                    编制审计计划，制定审计计划，审计计划 !loO%3_)  
audit planning stage                                  审计计划阶段 LlU'
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audit procedure                                审计程序 BApa ^j\?  
audit programme                               审计程序表，具体审计计划 ,MRvuw0P  
audit report                                       审计报告 @|^jq  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 ll_}&
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audit report with a qualified opinion                 有保留意见的审计报告 =]T|h  
audit report with an adverse opinion                否定意见的审计报告 O-Dc[t%  
audit report with dual dates                      双重日期审计报告 'w}p[(  
audit reporting stage                                 审计报告阶段 ^Ss<X}es-  
audit responsibility                                   审计责任 1x{XE*%;  
audit results                                      审计结果 VR"8 Di&)  
audit risk                                          审计风险 /;DjJpwf0  
audit sampling                                          审计抽样 P2>:p%Z
  
audit sampling techniques                         审计抽样方法，审计抽样技术 }gCG&7C  
audit strategies                                  审计策略 Pow|:Lau!  
audit summary                                         审计总结，审计小结 7O:"~L  
audit team                                         审计小组 B-$+UE>%  
audit test                                    审计测试 _ ~|Q4AJ  
audit trail                                          审计轨迹 ?k"0w)8  
audit work                                        审计工作 ~fBex_.o*  
audit working paper                                 审计工作底稿 S:#e8H_7m]  
audited financial statement                        审计会计报表，已审计财务报表 $cq!RgRn  
Auditing Guidelines (the～)                      审计规范指南 dnix:'D1  
auditing standards                             审计准则 ,pn)>  
audit-oriented working paper                          (审计)业务类工作底稿 E$w#+.QP  
authorisation                                     授权 #7+]%;h  
authorisation of transaction                       交易的授权 =m~ruZ/  
availability                                         可获得性 M=W 4:H,gx  
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balance                                      余额；差额；平衡 *y{+W   
balance sheet                                    资产负债表 wajZqC2yg  
bank                                                 银行 ~*,Wj?~+7  
bank account                                    银行账户，银行户头 U3/8A:$ y  
bank statement                                 银行对账单 =C#*!N73  
barter transaction                              易货交易，以物换物交易 ":V%(c  
basis of audit                                    审计依据 X3AwM%,!  
basis of preparation                                (会计报表的)编制基础 ?;_H {/)m  
book of account                               账目，账簿 
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borrowing                                         借款，贷款，借债 TQ?#PRB  
branch                                              分支，分支机构，分店 ly[lrD0Kn.  
brought forward                                (账户余额等的)承上年，承上期，承上页 !f`5B( @  
budget                                              预算 w?_`/oqd|  
building                                      建筑物；大楼 };^} 2 Xo+  
business conditions                                  业务情况，经营情况 W]zw
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business licence                               (企业等的)营业执照 )L >Q;'  
business relation                                业务关系 vnL?O8`c  
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