[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 1FRpcE  
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审计词汇英汉对照 p-%m/d?  
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ability to continue as a going concern               持续经营能力 MSS0Sx<f  
acceptability                                     可接受性，可接受程度 a#P
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acceptable level of detection risk                     检查风险的可接受水平 fh}j)*K8  
acceptance of engagement                       接受委托 t=r*/DxX=  
accepting the engagement for the first time              首次接受委托 h4? 'd+
K  
access to asset                                         对资产的接触 Y/ n],(t)  
according to                                     根据，依据，依照 (wEaw|Zx  
account balance                                账户余额 nx`I9j\  
account for                                       对……进行会计处理，核算；解释 )}R w@70L-  
accounting                                        会计，会计学 4kf8Am(  
accounting advisory serve                        会计咨询服务 m[?gN&%nc  
accounting firm                                 会计师事务所 B #x.4~YX  
accounting information                      会计信息，会计资料 6y)NH 8l7  
accounting period                             会计期间 HY'-P&H5(  
accounting policies                                   会计政策 %3$EV}dp  
accounting professional bodies                 会计职业组织，会计职业团体 K(p6P3Z  
accounting records                                   会计记录 JXF@b -c  
accounting responsibility                           会计责任 ^y&sKO  
accounting service                             会计服务 |jyoT%SQ  
accounting standards                                会计准则 xw&N[y5  
Accounting Standards for Business Enterprises       企业会计准则 dy2<b+
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accounting system                             会计系统 I>3]VRi  
accounting treatment                                会计处理 wO ?A/s  
accuracy                                    准确性，精确性 <>6DPHg~  
additional audit procedures                      追加审计程序 =!|=Y@  
addressee                                         收件人，收信人 %C(^v)"  
Administration of State-owned Assets  (the～)     国有资产管理局 +`~6Weay  
administrative laws and regulations                 行政法规 %u02KmV.  
adverse impact                                 不利影响，负面影响 <Yy|.=6 D  
adverse opinion                                反对意见 "\M^jO  
advisory group                                  咨询组，顾问组
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agency fee                                        代理费，代理费用 iwT PJGK|  
aggregate                                          总计，合计为…… 5IiZnGu  
alternation of document and record                 变造文件和记录 MFm2p?zPm  
alternative audit procedures                      替代审计程序，备选审计程序 $|bdeQPr\  
amend                                              修改，修订 o@tc  
amortisation                                      摊销 H{j jA
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analytical capacity                             分析能力 q<Zza  
analytical procedures                               分析性程序 nf9NJ_8}4H  
annual financial statements                        年度会计报表，年度财务报表 $[DSe~  
appendix                                          附录，附表 )wueR5P  
applicable                                         适用的 5]yby"Z?}  
applicable laws and regulations                 适用的法规 ptEChoZ6  
application systems                                  应用系统 H^C$2f  
apply consistently                              一贯地执行，一贯地实施 ?_bzg'  
appropriate                                       适当的，合适的； z1 P=P%F  
征用，挪用 :LEC[</yvl  
appropriate authorization                          适当的授权 _iZ_.3Ip  
appropriateness of audit evidence                    审计证据的适当性 rc+}KO  
approval                                    批准，核准 rWB/#m  
assertion                                    (会计报表上的)认定；确认 'PVxc%[  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 Sn!5/9Y  
asset                                                 资产，财产 79O'S du@  
asset restructuring                             资产重组 p;<brwN  
assignment of duties                                 职责的划分 :92
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assistant                                     助理，助理人员 tDIQ=  
associated company                                 联属公司，联营公司 TdWa tvY5p  
association                                        联合，结合；协会，社团 L:E?tR}H  
assumption                                       假设，假定 |Y&&g=7  
at a given date                                         在某一特定时日 wPrqFpf  
attestation                                         鉴证，公证 X{G&r$  
attestation service                             鉴证服务 Cmj+>$')0  
audit adjustment                                审计调整 _?QVc0S!  
audit areas                                        审计领域 qz6@'1  
audit conclusion                                审计结论 p]erk  
audit effectiveness                             审计效果 ;
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audit efficiency                                  审计效率 b x8;`QMX  
audit engagement letter                      审计业务约定书 OT{cP3;0*o  
audit evidence                                          审计证据 /U5!]7&gB  
audit fee                                    审计费 B EB[K2[9  
audit files                                          审计档案 0l+[[ZTV  
audit findings                                     审计中发现的事项 ^^T e  
audit implementation stage                        审计实施阶段 -b$m<\0*  
audit mark                                        审计标识 )LDBvpJyQ  
audit materiality                                 审计重要性 [h[@?8vB  
audit method                                     审计方法 NY3.?@Z  
audit objective                                         审计目标，审计目的 Q .Xs%{B  
audit of financial statements                      会计报表审计，财务报表审计 w9]HJ3qi  
audit opinion                                     审计意见 ~D\zz }l  
audit period                                      被审计期间，被审计年度 Hx#1TqC/  
audit plan                                          审计计划 K|
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audit planning                                    编制审计计划，制定审计计划，审计计划 $~5ax8u&!#  
audit planning stage                                  审计计划阶段 H=v=)cUe[  
audit procedure                                审计程序 OD;F{Hc  
audit programme                               审计程序表，具体审计计划 7w51UmO  
audit report                                       审计报告 ^LAnR>mz^r  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 S-%itrB*  
audit report with a qualified opinion                 有保留意见的审计报告 (utk)  
audit report with an adverse opinion                否定意见的审计报告 0 n}2D7  
audit report with dual dates                      双重日期审计报告 @ q:S]YB  
audit reporting stage                                 审计报告阶段 ^n~bx*f  
audit responsibility                                   审计责任 <@H`5[
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audit results                                      审计结果  !hWS%m@  
audit risk                                          审计风险 51-@4E2:l:  
audit sampling                                          审计抽样 (bp
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audit sampling techniques                         审计抽样方法，审计抽样技术 #G!\ MYfQt  
audit strategies                                  审计策略 mr2fNA>kR  
audit summary                                         审计总结，审计小结 K;j0
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audit team                                         审计小组 n4InZ!)
 
audit test                                    审计测试 *w$3/  
audit trail                                          审计轨迹 [PX%p;"D  
audit work                                        审计工作 ~1:_wni  
audit working paper                                 审计工作底稿 x,M8NTb
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audited financial statement                        审计会计报表，已审计财务报表 R1vuf*A5,  
Auditing Guidelines (the～)                      审计规范指南 Nbb2wr9A  
auditing standards                             审计准则 tE WolO[\  
audit-oriented working paper                          (审计)业务类工作底稿 ex6QHUQ  
authorisation                                     授权 ^?5HagA  
authorisation of transaction                       交易的授权 pc2;2^U_  
availability                                         可获得性 w8}jmpnI  
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balance                                      余额；差额；平衡 10IX84  
balance sheet                                    资产负债表 F4PWL|1  
bank                                                 银行 weC.kx   
bank account                                    银行账户，银行户头 ~$d(@ T&  
bank statement                                 银行对账单 COA*Q  
barter transaction                              易货交易，以物换物交易 `z$=J"%? y  
basis of audit                                    审计依据 pv8vW'G\E  
basis of preparation                                (会计报表的)编制基础 _E2
W%N  
book of account                               账目，账簿 # 11<=3Yj  
borrowing                                         借款，贷款，借债 ek1<9"y  
branch                                              分支，分支机构，分店 Y_nl9}&+C0  
brought forward                                (账户余额等的)承上年，承上期，承上页 BU.O[?@64  
budget                                              预算 >S>B tRl  
building                                      建筑物；大楼 ~JHEr48  
business conditions                                  业务情况，经营情况 N qS]dH61  
business licence                               (企业等的)营业执照 d<RJH  
business relation                                业务关系 J p)I9k,Ez  
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