[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 $*MjNj2  
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审计词汇英汉对照 hh
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ability to continue as a going concern               持续经营能力 5\S)8j `8  
acceptability                                     可接受性，可接受程度 {>5z~OV  
acceptable level of detection risk                     检查风险的可接受水平 "3Ag+>tuRW  
acceptance of engagement                       接受委托 %UV_ 3  
accepting the engagement for the first time              首次接受委托 OJbY\U  
access to asset                                         对资产的接触 fdck/|`t  
according to                                     根据，依据，依照 vJtQ&,zG  
account balance                                账户余额 l!~8  
account for                                       对……进行会计处理，核算；解释 shYcfLJ  
accounting                                        会计，会计学 7V 2%  
accounting advisory serve                        会计咨询服务 @H]g_yw [:  
accounting firm                                 会计师事务所 0 -=onX  
accounting information                      会计信息，会计资料 Jn'q'+  
accounting period                             会计期间 ,
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accounting policies                                   会计政策 YZr^;jfP  
accounting professional bodies                 会计职业组织，会计职业团体 1[} =,uaM  
accounting records                                   会计记录 yXg783B|v  
accounting responsibility                           会计责任 `5O<U~'d  
accounting service                             会计服务 9/~m837x  
accounting standards                                会计准则 _@F4s  
Accounting Standards for Business Enterprises       企业会计准则 X.j#??  
accounting system                             会计系统 j<"0ym)A  
accounting treatment                                会计处理 9P{5bG0o8  
accuracy                                    准确性，精确性 TN7kt]a2  
additional audit procedures                      追加审计程序 ~Xh(JK]  
addressee                                         收件人，收信人 6X7r=w  
Administration of State-owned Assets  (the～)     国有资产管理局 N9
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administrative laws and regulations                 行政法规 j;VYF  
adverse impact                                 不利影响，负面影响 I@pnZ-5  
adverse opinion                                反对意见 7M3q|7?  
advisory group                                  咨询组，顾问组 v srce  
agency fee                                        代理费，代理费用 L6r&Y~+/  
aggregate                                          总计，合计为…… 87YT;Z;U&  
alternation of document and record                 变造文件和记录 jcXb@FE6  
alternative audit procedures                      替代审计程序，备选审计程序 rnmWw#  
amend                                              修改，修订 UF D_  
amortisation                                      摊销 E+JGqk  
analytical capacity                             分析能力 K4,VSy1byI  
analytical procedures                               分析性程序 h&h]z[r R  
annual financial statements                        年度会计报表，年度财务报表 s ~(qO|d  
appendix                                          附录，附表 |pq z(j7  
applicable                                         适用的 K~x
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applicable laws and regulations                 适用的法规 6;*tw i  
application systems                                  应用系统 [EB2o.EsO  
apply consistently                              一贯地执行，一贯地实施 Y49 kq}  
appropriate                                       适当的，合适的； ""d3ownKhw  
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appropriate authorization                          适当的授权 14s+&  
appropriateness of audit evidence                    审计证据的适当性
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approval                                    批准，核准 kki]6_/n  
assertion                                    (会计报表上的)认定；确认 #)my)}o\p  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 o"7,CQye  
asset                                                 资产，财产 'G@Npp)&^  
asset restructuring                             资产重组 }gag?yQ.^  
assignment of duties                                 职责的划分 i
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assistant                                     助理，助理人员 ~qFi0<-M  
associated company                                 联属公司，联营公司 ~4XJ" d3L  
association                                        联合，结合；协会，社团 IL YS:c58=  
assumption                                       假设，假定 6CY_8/:zL  
at a given date                                         在某一特定时日 b:Rl }"a  
attestation                                         鉴证，公证 #/\FB'zC  
attestation service                             鉴证服务 Q1buuF#CU&  
audit adjustment                                审计调整 hh:0m\@<  
audit areas                                        审计领域 !6f#OAP\  
audit conclusion                                审计结论 (a&.A d0{  
audit effectiveness                             审计效果 X+P3a/T  
audit efficiency                                  审计效率 gbXzD`WQ  
audit engagement letter                      审计业务约定书 Z~T- *1V  
audit evidence                                          审计证据  M"X/([G  
audit fee                                    审计费 Vu~mi%UH  
audit files                                          审计档案 dgX0\lKpf  
audit findings                                     审计中发现的事项 ]7h&ZF  
audit implementation stage                        审计实施阶段 Kc{fT^E  
audit mark                                        审计标识 Vwm\a]s  
audit materiality                                 审计重要性 XImb" 7|  
audit method                                     审计方法 lYQcQ*-  
audit objective                                         审计目标，审计目的 L_ 8C=MS  
audit of financial statements                      会计报表审计，财务报表审计 7F)HAbIS  
audit opinion                                     审计意见 Bk?MF6  
audit period                                      被审计期间，被审计年度 D$#=;H ,  
audit plan                                          审计计划 cN&b$8O=%  
audit planning                                    编制审计计划，制定审计计划，审计计划 eR8h4M~O  
audit planning stage                                  审计计划阶段 Q'$aFl'NR  
audit procedure                                审计程序 A6TNtXk  
audit programme                               审计程序表，具体审计计划 "b-6k M  
audit report                                       审计报告 R6{%o:{  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 (doFYF~w  
audit report with a qualified opinion                 有保留意见的审计报告 A g
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audit report with an adverse opinion                否定意见的审计报告 i]9SCO  
audit report with dual dates                      双重日期审计报告 TyGXDU  
audit reporting stage                                 审计报告阶段 BR"*-$u0;  
audit responsibility                                   审计责任 NrS1y"#d9  
audit results                                      审计结果 /PHktSG  
audit risk                                          审计风险 (Ozb+W?  
audit sampling                                          审计抽样 l ^\5Jr03  
audit sampling techniques                         审计抽样方法，审计抽样技术 + de.!oY  
audit strategies                                  审计策略 @kI^6(.  
audit summary                                         审计总结，审计小结 [S3 X  
audit team                                         审计小组 h2h$ UZIv  
audit test                                    审计测试
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audit trail                                          审计轨迹 dIIsO{Zqv  
audit work                                        审计工作 78}iNGf  
audit working paper                                 审计工作底稿 bLaD1rnGi  
audited financial statement                        审计会计报表，已审计财务报表 1wGd5>GDA  
Auditing Guidelines (the～)                      审计规范指南 $zxC
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auditing standards                             审计准则 JGH9b!}-1  
audit-oriented working paper                          (审计)业务类工作底稿 ]2K>#sn-]  
authorisation                                     授权 8.]dThaq  
authorisation of transaction                       交易的授权 {9'"!fH  
availability                                         可获得性 ]yCmGt+b  
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balance                                      余额；差额；平衡 [x-Z)Q.5  
balance sheet                                    资产负债表 w7w$z_P  
bank                                                 银行 eT:%i"C  
bank account                                    银行账户，银行户头 '<4OA!,^)  
bank statement                                 银行对账单 }JrM!'  
barter transaction                              易货交易，以物换物交易 F!^ Y!Y@H  
basis of audit                                    审计依据 TtKBok  
basis of preparation                                (会计报表的)编制基础 ZaXK=%
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book of account                               账目，账簿 @: %}clZ  
borrowing                                         借款，贷款，借债 {*>$LlL  
branch                                              分支，分支机构，分店 T5W r;a  
brought forward                                (账户余额等的)承上年，承上期，承上页 ;) (qRZd6  
budget                                              预算 qXP)R/~OZ  
building                                      建筑物；大楼 UI>-5,X  
business conditions                                  业务情况，经营情况 `^F'af  
business licence                               (企业等的)营业执照 /Hx%gKU  
business relation                                业务关系 CF =#?+x  
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