[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 AA>5h<NM  
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审计词汇英汉对照 _q6+]  
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ability to continue as a going concern               持续经营能力 {D."A$AAa  
acceptability                                     可接受性，可接受程度 + {a  
acceptable level of detection risk                     检查风险的可接受水平 U|{WtuR  
acceptance of engagement                       接受委托 M?[lpH3  
accepting the engagement for the first time              首次接受委托 OiM{@  
access to asset                                         对资产的接触 oYJ&BPuA'  
according to                                     根据，依据，依照 k\ I$ve"*  
account balance                                账户余额 t$l[ 4 R-  
account for                                       对……进行会计处理，核算；解释 ;lYO)Z`3\  
accounting                                        会计，会计学 YLSG 5vF+  
accounting advisory serve                        会计咨询服务 }{K)5k@  
accounting firm                                 会计师事务所 !cSD9q*  
accounting information                      会计信息，会计资料 +QldZba  
accounting period                             会计期间 Dcus-,u~  
accounting policies                                   会计政策 ZmmuP/~2K  
accounting professional bodies                 会计职业组织，会计职业团体 HoRLy*nU  
accounting records                                   会计记录 }) mez[UmZ  
accounting responsibility                           会计责任 J SGUl4N  
accounting service                             会计服务 Qbv)(&i#~  
accounting standards                                会计准则 xZ;';}&pj  
Accounting Standards for Business Enterprises       企业会计准则 5Qy,Pkje  
accounting system                             会计系统 l' "<  
accounting treatment                                会计处理 6bHj<6>MX  
accuracy                                    准确性，精确性 HowlJ[km%  
additional audit procedures                      追加审计程序 ;A-Ef  
addressee                                         收件人，收信人 Jc:G7}j6  
Administration of State-owned Assets  (the～)     国有资产管理局 ^
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administrative laws and regulations                 行政法规 ]nfS vPb  
adverse impact                                 不利影响，负面影响 4?%0z) g  
adverse opinion                                反对意见 +S/8{2%?DG  
advisory group                                  咨询组，顾问组 A%Bz52yg  
agency fee                                        代理费，代理费用 0HNe44oI+D  
aggregate                                          总计，合计为…… #e8CuS  
alternation of document and record                 变造文件和记录 TS UN(_XGW  
alternative audit procedures                      替代审计程序，备选审计程序 \2NiI]t]  
amend                                              修改，修订 ][?GJ"O+U  
amortisation                                      摊销 xFpJ#S&  
analytical capacity                             分析能力 jWU)y)$  
analytical procedures                               分析性程序 xPb`CY7  
annual financial statements                        年度会计报表，年度财务报表 Pyyx/u+?@  
appendix                                          附录，附表 2ZE4^j|  
applicable                                         适用的 $7BD~U  
applicable laws and regulations                 适用的法规 \ g0  
application systems                                  应用系统 6?,r d  
apply consistently                              一贯地执行，一贯地实施 |#-Oz#Eg'  
appropriate                                       适当的，合适的； u"|.]
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appropriate authorization                          适当的授权 4tu2%Og)?  
appropriateness of audit evidence                    审计证据的适当性 7,+:QY@  
approval                                    批准，核准 .S5&MNE  
assertion                                    (会计报表上的)认定；确认 Q2fa]*Z
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assessed level of control risk                           对控制风险的评估，控制风险的评估水平 P AKh v.7  
asset                                                 资产，财产 w^ DAu1  
asset restructuring                             资产重组 ~z< ? Wh  
assignment of duties                                 职责的划分 OKf/[hyu  
assistant                                     助理，助理人员 ~V./*CQ\c  
associated company                                 联属公司，联营公司 D2?7=5DgS  
association                                        联合，结合；协会，社团 CX1'B0=\r  
assumption                                       假设，假定 H>Fy 2w  
at a given date                                         在某一特定时日 -7pZRnv
 
attestation                                         鉴证，公证 S 8]g'!  
attestation service                             鉴证服务 }RyYzm2  
audit adjustment                                审计调整 >5 i8%r  
audit areas                                        审计领域 #MBYa&Tw7  
audit conclusion                                审计结论 Gm6^BYCk  
audit effectiveness                             审计效果 FijzO  
audit efficiency                                  审计效率 54'z"S:W  
audit engagement letter                      审计业务约定书 t;4{l`dk  
audit evidence                                          审计证据 3ea6g5kX  
audit fee                                    审计费 2^:5aABQ  
audit files                                          审计档案 6~2
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audit findings                                     审计中发现的事项 G4=v2_]  
audit implementation stage                        审计实施阶段
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audit mark                                        审计标识 n=yFw\w'  
audit materiality                                 审计重要性 4)"jg[  
audit method                                     审计方法 s+(8KYTs`  
audit objective                                         审计目标，审计目的 Nz]\%c/-  
audit of financial statements                      会计报表审计，财务报表审计 a2g15;kM  
audit opinion                                     审计意见 |~Z+Xla  
audit period                                      被审计期间，被审计年度 "1l d4/  
audit plan                                          审计计划 RQh4RUm  
audit planning                                    编制审计计划，制定审计计划，审计计划 )9PQj  
audit planning stage                                  审计计划阶段 \ (X~Z  
audit procedure                                审计程序 U9;AU]A  
audit programme                               审计程序表，具体审计计划 /[us;=CM  
audit report                                       审计报告 $MP'j9-S?  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 C"YM"9JSJ  
audit report with a qualified opinion                 有保留意见的审计报告 ikofJl]9  
audit report with an adverse opinion                否定意见的审计报告 {j^}"8GB  
audit report with dual dates                      双重日期审计报告 jt;,7Ek  
audit reporting stage                                 审计报告阶段 ^c-1wV`/  
audit responsibility                                   审计责任 XLzHm&;  
audit results                                      审计结果 S(rA96n  
audit risk                                          审计风险 G8<,\mg+  
audit sampling                                          审计抽样 >S!QvyM(V  
audit sampling techniques                         审计抽样方法，审计抽样技术 J.*dA j  
audit strategies                                  审计策略 ^(a%B  
audit summary                                         审计总结，审计小结 3UBG?%!$f  
audit team                                         审计小组 g y &B"`  
audit test                                    审计测试 h"q`gj  
audit trail                                          审计轨迹 VV?KJz=,W=  
audit work                                        审计工作 :PjHsNp;^  
audit working paper                                 审计工作底稿 0A|.ch  
audited financial statement                        审计会计报表，已审计财务报表 W**a\[~$  
Auditing Guidelines (the～)                      审计规范指南 ^OYar(  
auditing standards                             审计准则 nC2A&n&>  
audit-oriented working paper                          (审计)业务类工作底稿 4Kx;F 9!%~  
authorisation                                     授权 pYVQ-r%QF  
authorisation of transaction                       交易的授权 Ga~IOlS  
availability                                         可获得性 $%sOL( r  
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balance                                      余额；差额；平衡 $0{c=r9  
balance sheet                                    资产负债表 bl:.D~@  
bank                                                 银行 e>MC 3D`5  
bank account                                    银行账户，银行户头 gwT"o
 
bank statement                                 银行对账单 ,qt9S0QS  
barter transaction                              易货交易，以物换物交易 up`!r;5-  
basis of audit                                    审计依据 M"5,8Q`PkI  
basis of preparation                                (会计报表的)编制基础 rr2|xL?+u  
book of account                               账目，账簿 rHh<_5-/>  
borrowing                                         借款，贷款，借债 k%Jw
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branch                                              分支，分支机构，分店 `&j5/[>v  
brought forward                                (账户余额等的)承上年，承上期，承上页 bf::bV?T  
budget                                              预算 rT5dv3^MW!  
building                                      建筑物；大楼 t&0pE(MO/  
business conditions                                  业务情况，经营情况 lcyan  
business licence                               (企业等的)营业执照 ^P\(IDJCo  
business relation                                业务关系 2et7Vw  
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