[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 Co[n--@C  
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审计词汇英汉对照
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ability to continue as a going concern               持续经营能力 GkciA{  
acceptability                                     可接受性，可接受程度 26 ?23J ;  
acceptable level of detection risk                     检查风险的可接受水平 VKNp,Lf  
acceptance of engagement                       接受委托 !)nD xM`p  
accepting the engagement for the first time              首次接受委托 L1{T ?aII  
access to asset                                         对资产的接触 rnH}#u+  
according to                                     根据，依据，依照 _YLUS$Zw  
account balance                                账户余额 n]v7V&mj\  
account for                                       对……进行会计处理，核算；解释 wFb@1ae\  
accounting                                        会计，会计学 G5;V.#"Z[  
accounting advisory serve                        会计咨询服务 +6oG@  
accounting firm                                 会计师事务所 T/NjNEd#  
accounting information                      会计信息，会计资料 l2s{~IC  
accounting period                             会计期间 Fg4@On[,i  
accounting policies                                   会计政策 F"[3c6yF  
accounting professional bodies                 会计职业组织，会计职业团体 8%-%AWF]  
accounting records                                   会计记录 vK:QX$b  
accounting responsibility                           会计责任 :3 y_mf>  
accounting service                             会计服务 cQn)^jx=  
accounting standards                                会计准则 nP;;MX:B  
Accounting Standards for Business Enterprises       企业会计准则 ZV( w
  
accounting system                             会计系统 qv uxhzF  
accounting treatment                                会计处理 . ,R4WA,  
accuracy                                    准确性，精确性 ;`X~ k|7K  
additional audit procedures                      追加审计程序 8U=A{{0p  
addressee                                         收件人，收信人 (Q_2ODKo  
Administration of State-owned Assets  (the～)     国有资产管理局 )2V@p~k?  
administrative laws and regulations                 行政法规 ^K;hn,R=  
adverse impact                                 不利影响，负面影响 akCIa'>t  
adverse opinion                                反对意见 ]u0Jd#@  
advisory group                                  咨询组，顾问组 fv2=B)8$  
agency fee                                        代理费，代理费用 uREu2T2  
aggregate                                          总计，合计为…… <m]wi7  
alternation of document and record                 变造文件和记录 Vo > Xp  
alternative audit procedures                      替代审计程序，备选审计程序 fGTO Ii@#  
amend                                              修改，修订 !W~<q{VTs  
amortisation                                      摊销 J=9#mOcg"  
analytical capacity                             分析能力 hfv%,,e  
analytical procedures                               分析性程序 7wi%j!
 
annual financial statements                        年度会计报表，年度财务报表 uy9!qk  
appendix                                          附录，附表 Q6x%  
applicable                                         适用的 $H;+}VQ  
applicable laws and regulations                 适用的法规 anC+r(jjg9  
application systems                                  应用系统 +v-LL*fa  
apply consistently                              一贯地执行，一贯地实施 u|OtKq  
appropriate                                       适当的，合适的； VDpxk$a  
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appropriate authorization                          适当的授权 >|n t2  
appropriateness of audit evidence                    审计证据的适当性 y 1nU{Sc@  
approval                                    批准，核准 A?,A(-0C  
assertion                                    (会计报表上的)认定；确认 7xT[<?,  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 zmbZ  
asset                                                 资产，财产 o_rtH|ntX5  
asset restructuring                             资产重组 1.0J2nZpt  
assignment of duties                                 职责的划分 |[LE9Lq/  
assistant                                     助理，助理人员 u *2JUI*  
associated company                                 联属公司，联营公司 W_}/O'l{  
association                                        联合，结合；协会，社团 'HB~Dbq`V  
assumption                                       假设，假定 K'Spbn!nC  
at a given date                                         在某一特定时日 ]! )xr  
attestation                                         鉴证，公证 P7r4ePtLk{  
attestation service                             鉴证服务 e8q4O|I_  
audit adjustment                                审计调整 'hI
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audit areas                                        审计领域 9I kUZW  
audit conclusion                                审计结论 Nv3tt  
audit effectiveness                             审计效果 =:/>6H1x  
audit efficiency                                  审计效率 iC*U$+JG  
audit engagement letter                      审计业务约定书 ERC<Dd0  
audit evidence                                          审计证据 8Zw]f-5x\  
audit fee                                    审计费 7Ud'd<  
audit files                                          审计档案 ]]/lC  
audit findings                                     审计中发现的事项 < T4(H[9B  
audit implementation stage                        审计实施阶段 +'%\Pr(  
audit mark                                        审计标识 M2p<u-6 "  
audit materiality                                 审计重要性 2LK]Q/WG,+  
audit method                                     审计方法 M=[th  
audit objective                                         审计目标，审计目的 b{pg!/N4  
audit of financial statements                      会计报表审计，财务报表审计 HfZtL  
audit opinion                                     审计意见 Ux_<d?p  
audit period                                      被审计期间，被审计年度  v$3_o :  
audit plan                                          审计计划 >BJ}U_ck  
audit planning                                    编制审计计划，制定审计计划，审计计划
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audit planning stage                                  审计计划阶段 )eq}MaW+j  
audit procedure                                审计程序 jsZY{s=  
audit programme                               审计程序表，具体审计计划 \ 3G*j`  
audit report                                       审计报告 MS{{R+&  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 \JU{xQMB  
audit report with a qualified opinion                 有保留意见的审计报告 lsFfb'>  
audit report with an adverse opinion                否定意见的审计报告 O<`,,^4w/  
audit report with dual dates                      双重日期审计报告 Azn:_4O  
audit reporting stage                                 审计报告阶段 d$[8w/5Of  
audit responsibility                                   审计责任 ^aptLJF  
audit results                                      审计结果 5~[N/Gl  
audit risk                                          审计风险 : H\&2/j  
audit sampling                                          审计抽样 ugxw!cj  
audit sampling techniques                         审计抽样方法，审计抽样技术 /RqhykgZ  
audit strategies                                  审计策略 G/(*foT8SE  
audit summary                                         审计总结，审计小结 4#h?Wga  
audit team                                         审计小组 QkE,T0,/?h  
audit test                                    审计测试
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audit trail                                          审计轨迹 :x+ig5  
audit work                                        审计工作 }{mG/(LX8  
audit working paper                                 审计工作底稿 7}o6_i  
audited financial statement                        审计会计报表，已审计财务报表 Rf:<-C0T  
Auditing Guidelines (the～)                      审计规范指南  "l2bx  
auditing standards                             审计准则 qguVaV4Y  
audit-oriented working paper                          (审计)业务类工作底稿 }P.K2ku  
authorisation                                     授权 |*E"G5WZM  
authorisation of transaction                       交易的授权 8f-:d]  
availability                                         可获得性 lM+ xU;  
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balance                                      余额；差额；平衡 1LyT7h  
balance sheet                                    资产负债表 :d({dF_k;p  
bank                                                 银行 .+vd6Uc5a  
bank account                                    银行账户，银行户头 m>YWxa  
bank statement                                 银行对账单 N5KEa]k1nw  
barter transaction                              易货交易，以物换物交易 eJ:Yj ~X`<  
basis of audit                                    审计依据 ?`aTu:1#Z  
basis of preparation                                (会计报表的)编制基础 "*bk{)dz}  
book of account                               账目，账簿 -ek1$y9)  
borrowing                                         借款，贷款，借债  ob]dZ  
branch                                              分支，分支机构，分店 ]ViOr8u   
brought forward                                (账户余额等的)承上年，承上期，承上页 zp
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budget                                              预算 pUhc3L  
building                                      建筑物；大楼 H!. ZH(asY  
business conditions                                  业务情况，经营情况 P\T|[%E'  
business licence                               (企业等的)营业执照 M8zE3;5  
business relation                                业务关系 pZ\$50t&O  
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