[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 j"9bt GX  
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审计词汇英汉对照 7q^osOj"  
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ability to continue as a going concern               持续经营能力 >A
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acceptability                                     可接受性，可接受程度 sjvlnnO  
acceptable level of detection risk                     检查风险的可接受水平 -uHD| }  
acceptance of engagement                       接受委托 {.K>9#^m  
accepting the engagement for the first time              首次接受委托 GBFYa6\4sT  
access to asset                                         对资产的接触 Q &<:W4N*  
according to                                     根据，依据，依照 (:4N#p  
account balance                                账户余额 nm_]2z O  
account for                                       对……进行会计处理，核算；解释 ,|<2wn#q  
accounting                                        会计，会计学 rzsb(  
accounting advisory serve                        会计咨询服务 #HfvY}[o  
accounting firm                                 会计师事务所 3pl/kT.\  
accounting information                      会计信息，会计资料 6-c3v  
accounting period                             会计期间 \!Cix}}1  
accounting policies                                   会计政策 %O#)=M~  
accounting professional bodies                 会计职业组织，会计职业团体 vd6Y'Zk|F6  
accounting records                                   会计记录 *$1M=$  
accounting responsibility                           会计责任 0&mOu #l  
accounting service                             会计服务 6sJN@dFA  
accounting standards                                会计准则 4Z12Z@A#7  
Accounting Standards for Business Enterprises       企业会计准则 B"ZW.jMaI  
accounting system                             会计系统 GsA/
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accounting treatment                                会计处理 L<'3O),}  
accuracy                                    准确性，精确性 7O^ySy"l  
additional audit procedures                      追加审计程序 p%pM3<p  
addressee                                         收件人，收信人 ^I*</w8  
Administration of State-owned Assets  (the～)     国有资产管理局 F[BJhN*]a  
administrative laws and regulations                 行政法规 }OZp[V  
adverse impact                                 不利影响，负面影响 .'k]]2%ILp  
adverse opinion                                反对意见 MF)Xc\}0p  
advisory group                                  咨询组，顾问组 ~za=yZo7(  
agency fee                                        代理费，代理费用 `z=U-v'H)D  
aggregate                                          总计，合计为…… sEP-jEuwG  
alternation of document and record                 变造文件和记录 kscZ zXv  
alternative audit procedures                      替代审计程序，备选审计程序 bi;?)7p&ZY  
amend                                              修改，修订 KCu@5`p  
amortisation                                      摊销 ;jS 2bc:8a  
analytical capacity                             分析能力 N3nFE:`u]  
analytical procedures                               分析性程序 ,7&`V=C  
annual financial statements                        年度会计报表，年度财务报表 ?f<JwF<  
appendix                                          附录，附表 1
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applicable                                         适用的 Ir'(G
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applicable laws and regulations                 适用的法规 `?r]OVe{y  
application systems                                  应用系统 :iqFC >D  
apply consistently                              一贯地执行，一贯地实施 Y /$`vgqs  
appropriate                                       适当的，合适的； (ZH5/VKp  
征用，挪用 qkVGa%^  
appropriate authorization                          适当的授权 "uf*?m3  
appropriateness of audit evidence                    审计证据的适当性 6bF?2 OC  
approval                                    批准，核准 $fES06%  
assertion                                    (会计报表上的)认定；确认 qDHiyg^u  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 o8Vtxnkg  
asset                                                 资产，财产 cVya~ *  
asset restructuring                             资产重组 K(@QKRZ7[  
assignment of duties                                 职责的划分 ^K*uP^B=  
assistant                                     助理，助理人员 |W4 \  
associated company                                 联属公司，联营公司 feU]a5%XZ  
association                                        联合，结合；协会，社团 "h?;)Ye  
assumption                                       假设，假定 29]-s Utqv  
at a given date                                         在某一特定时日 XHU&ix{Od  
attestation                                         鉴证，公证 =%P'?(o|  
attestation service                             鉴证服务 e&%m[:W:<  
audit adjustment                                审计调整 y"q7Gx*^j  
audit areas                                        审计领域 hp=TWt~  
audit conclusion                                审计结论 Rj6:.KEJ  
audit effectiveness                             审计效果 8fA9yQ8  
audit efficiency                                  审计效率 $.{CA-~%[  
audit engagement letter                      审计业务约定书 v0hr~1  
audit evidence                                          审计证据 /^ *GoB  
audit fee                                    审计费 5(e?,B }  
audit files                                          审计档案 $Lg%CY  
audit findings                                     审计中发现的事项 {];4  
audit implementation stage                        审计实施阶段 %.^8&4$+  
audit mark                                        审计标识 0s)B~  
audit materiality                                 审计重要性 EXn$ [K;  
audit method                                     审计方法 cfI5KLG~#  
audit objective                                         审计目标，审计目的 N'hj  
audit of financial statements                      会计报表审计，财务报表审计 Zkl:^!*  
audit opinion                                     审计意见 ]yu,YZ@ 7  
audit period                                      被审计期间，被审计年度 'A@[a_  
audit plan                                          审计计划 xHEkmL`)4  
audit planning                                    编制审计计划，制定审计计划，审计计划 obWBX'  
audit planning stage                                  审计计划阶段 d.y2`w
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audit procedure                                审计程序 6ExUNp @U>  
audit programme                               审计程序表，具体审计计划 9`{[J['V  
audit report                                       审计报告 sX53(|?*  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 G#n99X@-  
audit report with a qualified opinion                 有保留意见的审计报告 XP'Mv_!Z  
audit report with an adverse opinion                否定意见的审计报告 aIaydu+\  
audit report with dual dates                      双重日期审计报告 }gi>Z  
audit reporting stage                                 审计报告阶段 =w&%29BYq  
audit responsibility                                   审计责任 ,Yhy7w  
audit results                                      审计结果 bh=d'9B@&J  
audit risk                                          审计风险 .&2pZ  
audit sampling                                          审计抽样 wqDRFZ1*P  
audit sampling techniques                         审计抽样方法，审计抽样技术 EFeGxM  
audit strategies                                  审计策略 !fdni}f)  
audit summary                                         审计总结，审计小结 qmUq9bV  
audit team                                         审计小组 }D.?O,ue  
audit test                                    审计测试 wP3PI.g-g  
audit trail                                          审计轨迹 AfvTStwr  
audit work                                        审计工作 ]*a)'k_@[  
audit working paper                                 审计工作底稿 .K^'Q|?   
audited financial statement                        审计会计报表，已审计财务报表 A?Jm59{w  
Auditing Guidelines (the～)                      审计规范指南 'N,3]So i  
auditing standards                             审计准则 :6LOb f\01  
audit-oriented working paper                          (审计)业务类工作底稿 Y1A
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authorisation                                     授权 Ne/jvWWN  
authorisation of transaction                       交易的授权 nut;ohIh  
availability                                         可获得性 % o<&O(Y  
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balance                                      余额；差额；平衡 %kD WUJ Z  
balance sheet                                    资产负债表 KmV#% d  
bank                                                 银行 #
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bank account                                    银行账户，银行户头 7-Rn{"5  
bank statement                                 银行对账单 l1`Zp9I  
barter transaction                              易货交易，以物换物交易 9\
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basis of audit                                    审计依据 'nt b.S)  
basis of preparation                                (会计报表的)编制基础 Mr:* l`b_  
book of account                               账目，账簿 |w[}\#2  
borrowing                                         借款，贷款，借债 y5?T`ts,#  
branch                                              分支，分支机构，分店 (]j*)~=V  
brought forward                                (账户余额等的)承上年，承上期，承上页 hXS'*vO"  
budget                                              预算 S}e*~^1J  
building                                      建筑物；大楼 '.~vN L+ O  
business conditions                                  业务情况，经营情况 ;3\Fb3d  
business licence                               (企业等的)营业执照 !_<.6ja  
business relation                                业务关系 9In&vF7$  
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