[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 foQo`}"5  
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审计词汇英汉对照 9CeR^/i  
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ability to continue as a going concern               持续经营能力 1d]F$>  
acceptability                                     可接受性，可接受程度 \P?X`]NwnO  
acceptable level of detection risk                     检查风险的可接受水平 (A6~mi r!  
acceptance of engagement                       接受委托 TSsZzsdr2  
accepting the engagement for the first time              首次接受委托 LjG^c>[:m  
access to asset                                         对资产的接触 e}d(.H%l0  
according to                                     根据，依据，依照 X V;j6g  
account balance                                账户余额 ^9q#,6  
account for                                       对……进行会计处理，核算；解释 Hy[: _E  
accounting                                        会计，会计学 ZqVbNIY  
accounting advisory serve                        会计咨询服务 ^sLx3a  
accounting firm                                 会计师事务所 0zq'Nf?#3  
accounting information                      会计信息，会计资料 @&O4a2+  
accounting period                             会计期间 %sr- xE  
accounting policies                                   会计政策 qclc--fsE  
accounting professional bodies                 会计职业组织，会计职业团体 '"\M`G  
accounting records                                   会计记录 M]/aW  
accounting responsibility                           会计责任 <c p
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accounting service                             会计服务 e:9EP,  
accounting standards                                会计准则 9 =;mY  
Accounting Standards for Business Enterprises       企业会计准则 ~RuX2u-2&u  
accounting system                             会计系统 SXOAa<u5  
accounting treatment                                会计处理 o"
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accuracy                                    准确性，精确性 d"#Zp&#  
additional audit procedures                      追加审计程序 `9J9[!+!`  
addressee                                         收件人，收信人 A:r?#7 Ma  
Administration of State-owned Assets  (the～)     国有资产管理局 Zg(Y$ h\  
administrative laws and regulations                 行政法规 ^ tm,gh  
adverse impact                                 不利影响，负面影响 88)0Xi|]KP  
adverse opinion                                反对意见 Tj*zlb4  
advisory group                                  咨询组，顾问组  Jb {m  
agency fee                                        代理费，代理费用 JCaT^KLz  
aggregate                                          总计，合计为…… S3j/(BG  
alternation of document and record                 变造文件和记录 }kXF*cVg  
alternative audit procedures                      替代审计程序，备选审计程序 T0RgCU IV  
amend                                              修改，修订 fwxyZBr  
amortisation                                      摊销 oChcEx%  
analytical capacity                             分析能力 hlkf|H  
analytical procedures                               分析性程序 F=^vu7rf  
annual financial statements                        年度会计报表，年度财务报表 4y21v|(9  
appendix                                          附录，附表 S`X;2\:  
applicable                                         适用的 R`>E_SY  
applicable laws and regulations                 适用的法规 #.tF&$ik  
application systems                                  应用系统 FK={%  
apply consistently                              一贯地执行，一贯地实施 j|HOry1E&  
appropriate                                       适当的，合适的； n&
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征用，挪用 ^X0<ZI  
appropriate authorization                          适当的授权 )n
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appropriateness of audit evidence                    审计证据的适当性 %wvSD&oz  
approval                                    批准，核准 UwdcU^xt9  
assertion                                    (会计报表上的)认定；确认 D@d/O  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 GXRK+RHuBi  
asset                                                 资产，财产 >48zRi\N  
asset restructuring                             资产重组 O2Rv^la  
assignment of duties                                 职责的划分 &&(sZGw  
assistant                                     助理，助理人员 |yN7#O-D  
associated company                                 联属公司，联营公司 K-_e' )22.  
association                                        联合，结合；协会，社团 "vjz
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assumption                                       假设，假定 i)8,u
 
at a given date                                         在某一特定时日 eyl+D sK  
attestation                                         鉴证，公证 W/{HZ<:.  
attestation service                             鉴证服务 &Cdk%@Tj]B  
audit adjustment                                审计调整 ]eP&r?B  
audit areas                                        审计领域 (h|l$OL/  
audit conclusion                                审计结论 (D{9~^EO>a  
audit effectiveness                             审计效果 &HZ"<y{j  
audit efficiency                                  审计效率 /_woCLwQ#  
audit engagement letter                      审计业务约定书 |7UR_(}KC  
audit evidence                                          审计证据 kV6T#RVob  
audit fee                                    审计费 )>$xbo")k  
audit files                                          审计档案 X )g
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audit findings                                     审计中发现的事项 T3)/?f?|  
audit implementation stage                        审计实施阶段 i+T$&$b  
audit mark                                        审计标识 (K>5DU  
audit materiality                                 审计重要性 OZLU >LU  
audit method                                     审计方法 0 Co_,"  
audit objective                                         审计目标，审计目的 Gv6EJV1i  
audit of financial statements                      会计报表审计，财务报表审计 SH5GW3\h  
audit opinion                                     审计意见 AVi w}Y J  
audit period                                      被审计期间，被审计年度 zn>*^h0B  
audit plan                                          审计计划 I`E9]b(w  
audit planning                                    编制审计计划，制定审计计划，审计计划 hU+sg~E  
audit planning stage                                  审计计划阶段 RP z0WP  
audit procedure                                审计程序 O\B_=KWDO  
audit programme                               审计程序表，具体审计计划 oC.:mI  
audit report                                       审计报告 SG;]Vr  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 z)yxz:E  
audit report with a qualified opinion                 有保留意见的审计报告 mTYEK4}  
audit report with an adverse opinion                否定意见的审计报告 x(5>f9bb  
audit report with dual dates                      双重日期审计报告 W9{6?,]  
audit reporting stage                                 审计报告阶段 SpjL\ p0  
audit responsibility                                   审计责任 zpiqJEf|'"  
audit results                                      审计结果 N 0& h5  
audit risk                                          审计风险  R.*KaCA  
audit sampling                                          审计抽样 2\lUaC#E  
audit sampling techniques                         审计抽样方法，审计抽样技术 -`FTWH  
audit strategies                                  审计策略 !ZD[ $lt+  
audit summary                                         审计总结，审计小结 ZVVK:dDgt  
audit team                                         审计小组 X@5!I+u\L  
audit test                                    审计测试 ^'*9,.ltd  
audit trail                                          审计轨迹 B@=+Fg DD  
audit work                                        审计工作 9eH(FB  
audit working paper                                 审计工作底稿 W(1p0|WQ:  
audited financial statement                        审计会计报表，已审计财务报表 [9~Bau  
Auditing Guidelines (the～)                      审计规范指南 73rr"> 9#0  
auditing standards                             审计准则 ul>$vUbyf  
audit-oriented working paper                          (审计)业务类工作底稿  o-_0  
authorisation                                     授权 {Z3B#,V(g  
authorisation of transaction                       交易的授权 {(Drw~/@  
availability                                         可获得性 | ?~-k[|  
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balance                                      余额；差额；平衡 3 =KfNz_  
balance sheet                                    资产负债表 yfnqu4Cn  
bank                                                 银行 '|G_C%,B  
bank account                                    银行账户，银行户头 E@7";&\-8  
bank statement                                 银行对账单 smF#'"{  
barter transaction                              易货交易，以物换物交易 J}hi)k  
basis of audit                                    审计依据 /J<?2T9G  
basis of preparation                                (会计报表的)编制基础 nUz2~z  
book of account                               账目，账簿 O+@"l$;N  
borrowing                                         借款，贷款，借债 T8JM4F  
branch                                              分支，分支机构，分店 's8NO Xlj  
brought forward                                (账户余额等的)承上年，承上期，承上页 ~ 61O  
budget                                              预算 ` Cdk b5  
building                                      建筑物；大楼 L8Z[Ly+_  
business conditions                                  业务情况，经营情况 5Q^ L"&0  
business licence                               (企业等的)营业执照 c_)vWU  
business relation                                业务关系 ~2beVQ(U  
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