[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 C?OqS+  
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审计词汇英汉对照 (AIgW  
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ability to continue as a going concern               持续经营能力 I='6>+P  
acceptability                                     可接受性，可接受程度 uv#."_Va  
acceptable level of detection risk                     检查风险的可接受水平  =&8Cg  
acceptance of engagement                       接受委托 58]C``u@Y  
accepting the engagement for the first time              首次接受委托 .I h'&  
access to asset                                         对资产的接触 O dSglB  
according to                                     根据，依据，依照 1@}s:  
account balance                                账户余额 -d+o\qp"#  
account for                                       对……进行会计处理，核算；解释 /TEE<\"  
accounting                                        会计，会计学 !_i;6UVG  
accounting advisory serve                        会计咨询服务 lEX
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accounting firm                                 会计师事务所 ==!k99`f,  
accounting information                      会计信息，会计资料 q$
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accounting period                             会计期间 B!j7vXM2  
accounting policies                                   会计政策 GS)4,.  
accounting professional bodies                 会计职业组织，会计职业团体 ORDVyb_x  
accounting records                                   会计记录 |#i|BVnoE  
accounting responsibility                           会计责任 ~~iFs ,9  
accounting service                             会计服务 'nQQqx%v  
accounting standards                                会计准则 +"?O2PX  
Accounting Standards for Business Enterprises       企业会计准则 bCfw,V{sce  
accounting system                             会计系统 Rlwewxmr  
accounting treatment                                会计处理 HSG7jC'_  
accuracy                                    准确性，精确性 bnzIDsw!Q  
additional audit procedures                      追加审计程序 A6S|pO1)3  
addressee                                         收件人，收信人 ,^n5UA`PK  
Administration of State-owned Assets  (the～)     国有资产管理局 -]~KQvIH!  
administrative laws and regulations                 行政法规 4 Q<c I2|  
adverse impact                                 不利影响，负面影响 {kOTQG?y  
adverse opinion                                反对意见 E{8-VmY  
advisory group                                  咨询组，顾问组 Ljs4^vy<J  
agency fee                                        代理费，代理费用 #E ;a;$p  
aggregate                                          总计，合计为…… @3v[L<S{  
alternation of document and record                 变造文件和记录 hanS8  
alternative audit procedures                      替代审计程序，备选审计程序 Fi8#r)G.  
amend                                              修改，修订 P9f,zM-  
amortisation                                      摊销 `:*O8h~i^8  
analytical capacity                             分析能力 +@m
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analytical procedures                               分析性程序 '7yVvd  
annual financial statements                        年度会计报表，年度财务报表 0\KDa$'1k  
appendix                                          附录，附表 h8 !(WO!  
applicable                                         适用的 
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applicable laws and regulations                 适用的法规 4
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application systems                                  应用系统 P.Gmj;  
apply consistently                              一贯地执行，一贯地实施 H[J5A2b  
appropriate                                       适当的，合适的； tO~o-R  
征用，挪用 \N
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appropriate authorization                          适当的授权 c[zGWF#1>  
appropriateness of audit evidence                    审计证据的适当性 H$)__V5I,q  
approval                                    批准，核准 2qDyb]9  
assertion                                    (会计报表上的)认定；确认 .T*89cEu  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 cM Z-  
asset                                                 资产，财产 e13' dCG  
asset restructuring                             资产重组 Sau?Y  
assignment of duties                                 职责的划分 /VHQ! Wi  
assistant                                     助理，助理人员 OhiY <  
associated company                                 联属公司，联营公司 Xf6\{  
association                                        联合，结合；协会，社团 $,8}3R5}  
assumption                                       假设，假定 c.{t +OR  
at a given date                                         在某一特定时日 Aq,&p,m03  
attestation                                         鉴证，公证 !V27ln KP+  
attestation service                             鉴证服务 zW:r7 P.  
audit adjustment                                审计调整 s<'WTgy1i  
audit areas                                        审计领域 9R3YUW}s  
audit conclusion                                审计结论 V]W-**j<  
audit effectiveness                             审计效果 Lgrpy  
audit efficiency                                  审计效率 C+vk9:"  
audit engagement letter                      审计业务约定书 YDjjhe+  
audit evidence                                          审计证据 Z"N}f ,  
audit fee                                    审计费 f5P@PG]{  
audit files                                          审计档案 \}:;kO4f  
audit findings                                     审计中发现的事项 Lt2<3 DB  
audit implementation stage                        审计实施阶段 hwi$:[  
audit mark                                        审计标识 fD~f_Wr  
audit materiality                                 审计重要性 /|W Bk}  
audit method                                     审计方法 >p>B-m  
audit objective                                         审计目标，审计目的 A&UGr971  
audit of financial statements                      会计报表审计，财务报表审计 ppR;v  
audit opinion                                     审计意见 LB/1To  
audit period                                      被审计期间，被审计年度 4O'%$6KR(  
audit plan                                          审计计划 qt=nN-AC(  
audit planning                                    编制审计计划，制定审计计划，审计计划 f"aqg/l  
audit planning stage                                  审计计划阶段 @WnW @'*F  
audit procedure                                审计程序 
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audit programme                               审计程序表，具体审计计划 _5H0<%\  
audit report                                       审计报告 k *|WI$  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 c^8csQ fG  
audit report with a qualified opinion                 有保留意见的审计报告 7CSd}@71\  
audit report with an adverse opinion                否定意见的审计报告 l5<&pb#b  
audit report with dual dates                      双重日期审计报告 b>'y[P!  
audit reporting stage                                 审计报告阶段 @2/xu  
audit responsibility                                   审计责任 '"]QAj?N  
audit results                                      审计结果 6I-Qq?L[H  
audit risk                                          审计风险 GEJy?$9
 
audit sampling                                          审计抽样 AI9#\$aGV  
audit sampling techniques                         审计抽样方法，审计抽样技术 *DuP~8  
audit strategies                                  审计策略 H{+[ ,l  
audit summary                                         审计总结，审计小结 <]'1YDA
 
audit team                                         审计小组 !"bU|a  
audit test                                    审计测试 [ w?v !8l  
audit trail                                          审计轨迹 pe>[Ts`2F  
audit work                                        审计工作 t$ (<9  
audit working paper                                 审计工作底稿 @ Br?  
audited financial statement                        审计会计报表，已审计财务报表 *ulkqpO  
Auditing Guidelines (the～)                      审计规范指南 `FRd
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auditing standards                             审计准则 vxl!`$Pi  
audit-oriented working paper                          (审计)业务类工作底稿 `c'R42SA  
authorisation                                     授权 2<TpNGXM_  
authorisation of transaction                       交易的授权 VY j pl  
availability                                         可获得性 -jcgxQH53  
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balance                                      余额；差额；平衡 P*3PDa@  
balance sheet                                    资产负债表 25/M2u?  
bank                                                 银行 3u&)6C?YM  
bank account                                    银行账户，银行户头 #8i9@w  
bank statement                                 银行对账单 !H4C5wDu  
barter transaction                              易货交易，以物换物交易 ?7\$zn)v#  
basis of audit                                    审计依据 68nBc~iAm  
basis of preparation                                (会计报表的)编制基础 p.x!dt\1kC  
book of account                               账目，账簿 x?n13C  
borrowing                                         借款，贷款，借债 3?uah'D5  
branch                                              分支，分支机构，分店 sO0j!;N  
brought forward                                (账户余额等的)承上年，承上期，承上页 xAu&O\V  
budget                                              预算 k'PNfx\K  
building                                      建筑物；大楼 *s6(1S  
business conditions                                  业务情况，经营情况 >m4HCs>  
business licence                               (企业等的)营业执照 +a74] H"  
business relation                                业务关系 _7N^<'B  
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