[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 }rTH<!j  
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审计词汇英汉对照 !~@GIr  
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ability to continue as a going concern               持续经营能力 BX,)G HE  
acceptability                                     可接受性，可接受程度  ggr  
acceptable level of detection risk                     检查风险的可接受水平 Jg6Lr~!i  
acceptance of engagement                       接受委托 1j<(?MT-  
accepting the engagement for the first time              首次接受委托 1uw#;3<L  
access to asset                                         对资产的接触 157_0  
according to                                     根据，依据，依照 VM"cpC_8  
account balance                                账户余额 +eM${JyXH  
account for                                       对……进行会计处理，核算；解释 /0h *(nL  
accounting                                        会计，会计学 rz?Cn X.t  
accounting advisory serve                        会计咨询服务 Zp_(vOc  
accounting firm                                 会计师事务所 vJkc/7  
accounting information                      会计信息，会计资料 7|P kc(O  
accounting period                             会计期间 24mdhT|  
accounting policies                                   会计政策 ie}O ZM  
accounting professional bodies                 会计职业组织，会计职业团体 u2V-V#jS  
accounting records                                   会计记录 mP(3[a_Q  
accounting responsibility                           会计责任 <qCa9@Ea  
accounting service                             会计服务 yVd^A2  
accounting standards                                会计准则 (B7G'h.?  
Accounting Standards for Business Enterprises       企业会计准则 0J)s2&H  
accounting system                             会计系统 Ac7^JXh%
 
accounting treatment                                会计处理 '=\}dav!  
accuracy                                    准确性，精确性 5jdZC(q5a  
additional audit procedures                      追加审计程序 =8kmFXo  
addressee                                         收件人，收信人 30Q p^)K  
Administration of State-owned Assets  (the～)     国有资产管理局 pMc6p0  
administrative laws and regulations                 行政法规 EP;/[O  
adverse impact                                 不利影响，负面影响 `+JFvn!  
adverse opinion                                反对意见 yqK4 "F&  
advisory group                                  咨询组，顾问组 mCtS_"W  
agency fee                                        代理费，代理费用 #Ondhy%h[  
aggregate                                          总计，合计为…… I$Nh|eM  
alternation of document and record                 变造文件和记录 bQAznd0  
alternative audit procedures                      替代审计程序，备选审计程序 ));#oQol9  
amend                                              修改，修订 x%P|T3Qy5  
amortisation                                      摊销 TBh M^\z  
analytical capacity                             分析能力 ^?69|,  
analytical procedures                               分析性程序 D7ex{SVA)  
annual financial statements                        年度会计报表，年度财务报表 R ;& >PFmq  
appendix                                          附录，附表 o9?@jjqH  
applicable                                         适用的 |Lq8cA)|y  
applicable laws and regulations                 适用的法规 -wlj;U  
application systems                                  应用系统 r );R/)&  
apply consistently                              一贯地执行，一贯地实施 `sxf
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appropriate                                       适当的，合适的； @u3`lhUcT  
征用，挪用 <3YZ0f f>  
appropriate authorization                          适当的授权 ]' mbHkn68  
appropriateness of audit evidence                    审计证据的适当性 NzRvbj]  
approval                                    批准，核准 Ycm)PU["  
assertion                                    (会计报表上的)认定；确认 ej RK-!  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 lG*Rw-?a  
asset                                                 资产，财产 MatXhP] Fi  
asset restructuring                             资产重组 xVvUx,t  
assignment of duties                                 职责的划分 l/$GF|`U  
assistant                                     助理，助理人员 0r]n 0?x  
associated company                                 联属公司，联营公司 I Mgd2qIC  
association                                        联合，结合；协会，社团
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assumption                                       假设，假定 8WP>u8&  
at a given date                                         在某一特定时日 yev!Nw  
attestation                                         鉴证，公证 $o"
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attestation service                             鉴证服务 @WJ;T= L  
audit adjustment                                审计调整 I8F +Z  
audit areas                                        审计领域  K +7  
audit conclusion                                审计结论  ~/:vr  
audit effectiveness                             审计效果 -"(*'hD  
audit efficiency                                  审计效率 xQ?>72grP  
audit engagement letter                      审计业务约定书 wI#8|,]"z  
audit evidence                                          审计证据 &9k~\;x  
audit fee                                    审计费 ^<]'?4m]  
audit files                                          审计档案 e r" w{  
audit findings                                     审计中发现的事项 >hKsj{=R7  
audit implementation stage                        审计实施阶段 95;{ms[  
audit mark                                        审计标识 a|ftl&uk  
audit materiality                                 审计重要性 Wj{lb_Rj  
audit method                                     审计方法 LvG.ocCG  
audit objective                                         审计目标，审计目的 <Ij!x`MS+  
audit of financial statements                      会计报表审计，财务报表审计 pMF vL  
audit opinion                                     审计意见 ,OZ  
audit period                                      被审计期间，被审计年度  >
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audit plan                                          审计计划 CjdM*#9lW  
audit planning                                    编制审计计划，制定审计计划，审计计划 FU|brSt  
audit planning stage                                  审计计划阶段 : }Jx  
audit procedure                                审计程序 *0WVrM06?  
audit programme                               审计程序表，具体审计计划 +vc+9E.?9  
audit report                                       审计报告 ,|%K
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audit report with a disclaimer of opinion           拒绝表示意见审计报告 ;w{<1NH2+.  
audit report with a qualified opinion                 有保留意见的审计报告 wcHk]mLM  
audit report with an adverse opinion                否定意见的审计报告 [|\6AIoS  
audit report with dual dates                      双重日期审计报告 7KT*p&xm  
audit reporting stage                                 审计报告阶段 pP\Cwo #,
 
audit responsibility                                   审计责任 \u=d`}E  
audit results                                      审计结果 sYTz6-  
audit risk                                          审计风险 $CcjuPsK  
audit sampling                                          审计抽样 LPs%^*8(2  
audit sampling techniques                         审计抽样方法，审计抽样技术 ?2<QoS  
audit strategies                                  审计策略 "tCI_ Zi;  
audit summary                                         审计总结，审计小结 @uSO~.7  
audit team                                         审计小组 D{9a'0J  
audit test                                    审计测试 s"L&y <?)  
audit trail                                          审计轨迹 7T[~~V^x  
audit work                                        审计工作 Y
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audit working paper                                 审计工作底稿 .j6udiv5  
audited financial statement                        审计会计报表，已审计财务报表 zI88IM7/  
Auditing Guidelines (the～)                      审计规范指南 g`EZLDjt  
auditing standards                             审计准则 Fwm$0=BXL  
audit-oriented working paper                          (审计)业务类工作底稿 /%$Zm^8c  
authorisation                                     授权 bC&A@.g{  
authorisation of transaction                       交易的授权 Khq\@`RaT  
availability                                         可获得性 s|YH_1r  
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balance                                      余额；差额；平衡 S)CsH1Q  
balance sheet                                    资产负债表 M-WSdG[AJ  
bank                                                 银行 a=S &r1s>  
bank account                                    银行账户，银行户头 O[X*F2LC4  
bank statement                                 银行对账单 /E>;O47a  
barter transaction                              易货交易，以物换物交易 So5/n7  
basis of audit                                    审计依据 )1<0c@g=  
basis of preparation                                (会计报表的)编制基础 )! [B(  
book of account                               账目，账簿 |$.?(FZYu  
borrowing                                         借款，贷款，借债 KdNo'*;U]_  
branch                                              分支，分支机构，分店 =fS
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brought forward                                (账户余额等的)承上年，承上期，承上页 #1YMpL  
budget                                              预算 b1xE;0uR  
building                                      建筑物；大楼 *oO%+6nL  
business conditions                                  业务情况，经营情况 Z;+,hR((  
business licence                               (企业等的)营业执照 &+9 ;  
business relation                                业务关系 g$(Y\`zw  
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