[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 WL
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审计词汇英汉对照 <yPHdbF  
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ability to continue as a going concern               持续经营能力 YoJ'=z,e  
acceptability                                     可接受性，可接受程度 =.hDf<U  
acceptable level of detection risk                     检查风险的可接受水平 => =x0gsgj  
acceptance of engagement                       接受委托 d6EY'*0  
accepting the engagement for the first time              首次接受委托 bl?%:qb.V  
access to asset                                         对资产的接触 ]P$DAi  
according to                                     根据，依据，依照 I uj=d~|>  
account balance                                账户余额 l%(`<a]VIB  
account for                                       对……进行会计处理，核算；解释 ZD%_PgiT  
accounting                                        会计，会计学 S\5k'ifh  
accounting advisory serve                        会计咨询服务 3{:<z4>{  
accounting firm                                 会计师事务所 N-9gfG  
accounting information                      会计信息，会计资料 IJY5wP1
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accounting period                             会计期间 *v ^"4  
accounting policies                                   会计政策 Te}yQ=+  
accounting professional bodies                 会计职业组织，会计职业团体 ~+egu89'TU  
accounting records                                   会计记录 vCSB8R  
accounting responsibility                           会计责任 `;CU[Ps?]  
accounting service                             会计服务 FraW6T}_  
accounting standards                                会计准则 B
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Accounting Standards for Business Enterprises       企业会计准则 q{/Jw"e  
accounting system                             会计系统 ;Ph)BY<  
accounting treatment                                会计处理 4E\ntufo  
accuracy                                    准确性，精确性 6QXQ<ah"  
additional audit procedures                      追加审计程序 (iOCzZ6S  
addressee                                         收件人，收信人 bxSK
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Administration of State-owned Assets  (the～)     国有资产管理局 9[{>JRm.  
administrative laws and regulations                 行政法规 B"9hQb  
adverse impact                                 不利影响，负面影响 cC^C7AAq^  
adverse opinion                                反对意见 psX%.95Y  
advisory group                                  咨询组，顾问组 |QOJ9~hxD  
agency fee                                        代理费，代理费用 `F\:XuY  
aggregate                                          总计，合计为…… .l=*R7~EU  
alternation of document and record                 变造文件和记录 36x:(-GFq  
alternative audit procedures                      替代审计程序，备选审计程序 4)+IO;  
amend                                              修改，修订 .*~u  
amortisation                                      摊销 |;9 A{#zM  
analytical capacity                             分析能力 :n9xH  
analytical procedures                               分析性程序 ,/`E|eG1G  
annual financial statements                        年度会计报表，年度财务报表 J.mewD!%z  
appendix                                          附录，附表 5f'g3'  
applicable                                         适用的 xY'qm8V  
applicable laws and regulations                 适用的法规 ,&&M|,NQ&s  
application systems                                  应用系统 ),Ho(%T\  
apply consistently                              一贯地执行，一贯地实施 uy _i{Y|  
appropriate                                       适当的，合适的； 3E}NiD\V}  
征用，挪用 `XSc >  
appropriate authorization                          适当的授权 cia-OVX  
appropriateness of audit evidence                    审计证据的适当性 Cz@FZb8  
approval                                    批准，核准 B UQn+;be  
assertion                                    (会计报表上的)认定；确认 ~8xh0TSi  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 fj-pNl6Gf  
asset                                                 资产，财产 ?QSx
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asset restructuring                             资产重组 |1+(Ny.%k  
assignment of duties                                 职责的划分 4:Xj-l^D  
assistant                                     助理，助理人员 XMEK5Z9Dd  
associated company                                 联属公司，联营公司 |@ Zq
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association                                        联合，结合；协会，社团 Bf:tal6 -M  
assumption                                       假设，假定 xR|eyeR  
at a given date                                         在某一特定时日 n!ZP?]FR  
attestation                                         鉴证，公证 P"9@8aLB  
attestation service                             鉴证服务 { w8 !K  
audit adjustment                                审计调整 ;eW'}&|LV  
audit areas                                        审计领域 H*{k4  
audit conclusion                                审计结论 :-u-hO5*8  
audit effectiveness                             审计效果 ri<'-wi  
audit efficiency                                  审计效率 A?
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audit engagement letter                      审计业务约定书 ;4kx
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audit evidence                                          审计证据 ~+<xFi  
audit fee                                    审计费 J7ktfyQ0W  
audit files                                          审计档案 6I&j cHH  
audit findings                                     审计中发现的事项 r'd:SaU+  
audit implementation stage                        审计实施阶段 Q&upxE4 -~  
audit mark                                        审计标识 |rxKCzjm  
audit materiality                                 审计重要性 "VDk1YX_&l  
audit method                                     审计方法 4aN+}TkH@G  
audit objective                                         审计目标，审计目的 0n*rs=\VG  
audit of financial statements                      会计报表审计，财务报表审计 Wg`+u  
audit opinion                                     审计意见 chO'Q+pw  
audit period                                      被审计期间，被审计年度 :_^0'ULP  
audit plan                                          审计计划 gj[ >p=Wn  
audit planning                                    编制审计计划，制定审计计划，审计计划 R2N^'  
audit planning stage                                  审计计划阶段 8Da(tS  
audit procedure                                审计程序 }0BL0N`_  
audit programme                               审计程序表，具体审计计划 G }P)vfcH  
audit report                                       审计报告 t}]9VD9  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 z[qdmx^  
audit report with a qualified opinion                 有保留意见的审计报告 x/%7%_+'  
audit report with an adverse opinion                否定意见的审计报告 :'d76pM-  
audit report with dual dates                      双重日期审计报告 6; 5)/q  
audit reporting stage                                 审计报告阶段 m|[\F#+C  
audit responsibility                                   审计责任 P?q G  
audit results                                      审计结果 -_2Dy1  
audit risk                                          审计风险 m3xz=9Ve  
audit sampling                                          审计抽样 HZDk <aU/!  
audit sampling techniques                         审计抽样方法，审计抽样技术 !K3i-zY  
audit strategies                                  审计策略 0{0;1.ZP  
audit summary                                         审计总结，审计小结 e{fZ}`=7y  
audit team                                         审计小组 *MYt:ms  
audit test                                    审计测试 oUQGLl!V  
audit trail                                          审计轨迹 b&=]S(  
audit work                                        审计工作 +R "AA_A?  
audit working paper                                 审计工作底稿 r7Nu>[r5  
audited financial statement                        审计会计报表，已审计财务报表 9m\)\/V  
Auditing Guidelines (the～)                      审计规范指南 rDIhpT)a  
auditing standards                             审计准则 {A]k%74-a  
audit-oriented working paper                          (审计)业务类工作底稿 M5']sdR(l  
authorisation                                     授权 e1%rVQ(v  
authorisation of transaction                       交易的授权 2f3=?YqD  
availability                                         可获得性 N@cMM1  
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balance                                      余额；差额；平衡 CgVh\4,a  
balance sheet                                    资产负债表 09R,'QJ|  
bank                                                 银行 rD0k%-{{  
bank account                                    银行账户，银行户头 @Pxw
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bank statement                                 银行对账单 gI)w^7Gi  
barter transaction                              易货交易，以物换物交易 OlEpid'Z  
basis of audit                                    审计依据 ,'FD}yw4v  
basis of preparation                                (会计报表的)编制基础 f\h%; X  
book of account                               账目，账簿 A#Xj]^-*  
borrowing                                         借款，贷款，借债 X$Q2m{dR  
branch                                              分支，分支机构，分店 =QrA0k
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brought forward                                (账户余额等的)承上年，承上期，承上页 tgO+*q 5B  
budget                                              预算 ,3:QB_  
building                                      建筑物；大楼 KU+( YF$1
 
business conditions                                  业务情况，经营情况 y Dd=& T   
business licence                               (企业等的)营业执照 =a?a@+  
business relation                                业务关系 `Uzs+k-]  
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