[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 |%oI,d=ycv  
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审计词汇英汉对照 T65"?=<EB  
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ability to continue as a going concern               持续经营能力 LGK&&srJs  
acceptability                                     可接受性，可接受程度 ||L^yI~_d  
acceptable level of detection risk                     检查风险的可接受水平 fK _uuw4  
acceptance of engagement                       接受委托 T>pyYF1Q  
accepting the engagement for the first time              首次接受委托 2bOl`{x  
access to asset                                         对资产的接触 h1H$3TpP  
according to                                     根据，依据，依照 Jj/}GVNc7  
account balance                                账户余额 |- <72$j  
account for                                       对……进行会计处理，核算；解释 0|<9eD\I=  
accounting                                        会计，会计学 ik](k"1{  
accounting advisory serve                        会计咨询服务  7p- RPC  
accounting firm                                 会计师事务所 n[B[hAT  
accounting information                      会计信息，会计资料 lMl'+ yy  
accounting period                             会计期间 S,EL=3},=  
accounting policies                                   会计政策 i;atYltEJ2  
accounting professional bodies                 会计职业组织，会计职业团体 h=qT@)h1>  
accounting records                                   会计记录 6L; ]5)#
 
accounting responsibility                           会计责任 UhJ{MUH`  
accounting service                             会计服务 \a4X},h\  
accounting standards                                会计准则 "Zy:q'`o  
Accounting Standards for Business Enterprises       企业会计准则 _e/Bg~  
accounting system                             会计系统 ol K+|nR  
accounting treatment                                会计处理 xYZ,.  
accuracy                                    准确性，精确性 s(?%A  
additional audit procedures                      追加审计程序 mo+!79&  
addressee                                         收件人，收信人 [mQdc?n\  
Administration of State-owned Assets  (the～)     国有资产管理局 *\@RBJGF  
administrative laws and regulations                 行政法规 ~MP |L?my  
adverse impact                                 不利影响，负面影响 artn _  
adverse opinion                                反对意见 peHjKK  
advisory group                                  咨询组，顾问组 UM`{V5NG#  
agency fee                                        代理费，代理费用 O c.fvP^ZD  
aggregate                                          总计，合计为…… Z- t&AH  
alternation of document and record                 变造文件和记录 }'?qUy3x  
alternative audit procedures                      替代审计程序，备选审计程序 eY-h<K)y  
amend                                              修改，修订 W/3sJc9  
amortisation                                      摊销
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analytical capacity                             分析能力  +h Ks  
analytical procedures                               分析性程序 /M'd$k"0z  
annual financial statements                        年度会计报表，年度财务报表 _Hd|y  
appendix                                          附录，附表 SME9hS$4  
applicable                                         适用的 as'yYn8  
applicable laws and regulations                 适用的法规 w3 kkam"  
application systems                                  应用系统 c%WO#}r|  
apply consistently                              一贯地执行，一贯地实施 r B{w4  
appropriate                                       适当的，合适的； ][b|^V  
征用，挪用 zVa&4 T-  
appropriate authorization                          适当的授权 m)LI| v  
appropriateness of audit evidence                    审计证据的适当性 )t@9!V  
approval                                    批准，核准 *u:,@io7'G  
assertion                                    (会计报表上的)认定；确认 :|$cG~'J  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 `N&*+!O%  
asset                                                 资产，财产 wdAKU+tM  
asset restructuring                             资产重组 )[J@s=  
assignment of duties                                 职责的划分 Mk0x#-F  
assistant                                     助理，助理人员 1C<d^D_!p  
associated company                                 联属公司，联营公司 YU"/p|!1  
association                                        联合，结合；协会，社团 Z#B}#*<C  
assumption                                       假设，假定 z9g ++]rkJ  
at a given date                                         在某一特定时日 L ph0C^8  
attestation                                         鉴证，公证 gL-kI*Ra  
attestation service                             鉴证服务 wJ
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audit adjustment                                审计调整 6^t#sEf f]  
audit areas                                        审计领域 o[}Dj6e\t  
audit conclusion                                审计结论 iC5HrOl6U  
audit effectiveness                             审计效果 0j;ZPqEf3  
audit efficiency                                  审计效率 Z'>UR.g  
audit engagement letter                      审计业务约定书 +7o1&D*v  
audit evidence                                          审计证据 (9oo8&GG  
audit fee                                    审计费 h]L.6G|hEN  
audit files                                          审计档案 8nu!5 3  
audit findings                                     审计中发现的事项 %\(-<aT  
audit implementation stage                        审计实施阶段 u z7|!G!43  
audit mark                                        审计标识 Ow*v
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audit materiality                                 审计重要性 p^*a>d:d]  
audit method                                     审计方法 ZG2EOy  
audit objective                                         审计目标，审计目的 mI!iSVqr  
audit of financial statements                      会计报表审计，财务报表审计 jL8A_'3B  
audit opinion                                     审计意见 TIZ2'q5wg  
audit period                                      被审计期间，被审计年度 )c&ya|h  
audit plan                                          审计计划 }<X*:%#b  
audit planning                                    编制审计计划，制定审计计划，审计计划 VBQAkl?(}4  
audit planning stage                                  审计计划阶段 c+E\e]{  
audit procedure                                审计程序
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audit programme                               审计程序表，具体审计计划 /FE+WA}r  
audit report                                       审计报告 U3z23LgA  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 QNINn>2  
audit report with a qualified opinion                 有保留意见的审计报告 qR!ZtJ5j  
audit report with an adverse opinion                否定意见的审计报告 z,$uIv
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audit report with dual dates                      双重日期审计报告 wM4{\  f\  
audit reporting stage                                 审计报告阶段 p<(a);<L  
audit responsibility                                   审计责任 Uz_p-J0  
audit results                                      审计结果 !.X/(R7J  
audit risk                                          审计风险 x?V^l*  
audit sampling                                          审计抽样 S*=^I2;  
audit sampling techniques                         审计抽样方法，审计抽样技术 .:f ao'  
audit strategies                                  审计策略 0?8>{!I  
audit summary                                         审计总结，审计小结 :e=7=|@7  
audit team                                         审计小组 ULxQyY;32  
audit test                                    审计测试 ZP!.C&O  
audit trail                                          审计轨迹 >;1w-n  
audit work                                        审计工作 {q`8+$Z;  
audit working paper                                 审计工作底稿 bR)P-9rs  
audited financial statement                        审计会计报表，已审计财务报表 vR:#g;mnk  
Auditing Guidelines (the～)                      审计规范指南 Y @'do)  
auditing standards                             审计准则 ?k4Hk$V  
audit-oriented working paper                          (审计)业务类工作底稿 >oWP
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authorisation                                     授权 S+~;PmN9qL  
authorisation of transaction                       交易的授权 K=o {  
availability                                         可获得性 q[VQ?b~9  
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balance                                      余额；差额；平衡 p@%Pdx  
balance sheet                                    资产负债表 )K@D4sl  
bank                                                 银行
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bank account                                    银行账户，银行户头 F?R6zvive  
bank statement                                 银行对账单 U5N|2  
barter transaction                              易货交易，以物换物交易 S$hxR  
basis of audit                                    审计依据 1Z)P.9c  
basis of preparation                                (会计报表的)编制基础 SQ> Yf\  
book of account                               账目，账簿 J.:  
borrowing                                         借款，贷款，借债 B=K<k+{6"  
branch                                              分支，分支机构，分店 ;"Qq/knVL  
brought forward                                (账户余额等的)承上年，承上期，承上页 )s^gT]"N  
budget                                              预算 fqbeO9x  
building                                      建筑物；大楼 }wn|2K'  
business conditions                                  业务情况，经营情况 r3U7`P   
business licence                               (企业等的)营业执照 Y\_mqd  
business relation                                业务关系 XrTc5V  
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