[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 GTYCNi66  
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审计词汇英汉对照 4DLp+6zP  
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ability to continue as a going concern               持续经营能力 +,8j]<wpo  
acceptability                                     可接受性，可接受程度 AhozrroV  
acceptable level of detection risk                     检查风险的可接受水平 >{/As][  
acceptance of engagement                       接受委托 $nf5bo/;  
accepting the engagement for the first time              首次接受委托 ;7/ ;4Z  
access to asset                                         对资产的接触 ;pH&YBY  
according to                                     根据，依据，依照 O8\>?4)  
account balance                                账户余额 <t~RGn3  
account for                                       对……进行会计处理，核算；解释 5Yxs_t4  
accounting                                        会计，会计学 owR`Z`^h)  
accounting advisory serve                        会计咨询服务 .
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accounting firm                                 会计师事务所 @Yzdq\FI  
accounting information                      会计信息，会计资料 E`A6GX  
accounting period                             会计期间 Ng Jp2ut  
accounting policies                                   会计政策 mKTa.  
accounting professional bodies                 会计职业组织，会计职业团体 !PySYY  
accounting records                                   会计记录 At t~NTL  
accounting responsibility                           会计责任 Q85Y6',  
accounting service                             会计服务 %jBI*WzR  
accounting standards                                会计准则 dGc<{sQzB  
Accounting Standards for Business Enterprises       企业会计准则 Q|$?d4La8  
accounting system                             会计系统 'c[|\M!u  
accounting treatment                                会计处理 ?^X e^1(  
accuracy                                    准确性，精确性 - WEEnwZ  
additional audit procedures                      追加审计程序 #&$a7L}  
addressee                                         收件人，收信人 7RpAsLH=  
Administration of State-owned Assets  (the～)     国有资产管理局 M"W~%   
administrative laws and regulations                 行政法规 H Z)an  
adverse impact                                 不利影响，负面影响 s:p6oEQ=J  
adverse opinion                                反对意见 U??T>  
advisory group                                  咨询组，顾问组 Hyn*O)q!  
agency fee                                        代理费，代理费用 <w1# 3Mu'  
aggregate                                          总计，合计为…… P&g.%8b~84  
alternation of document and record                 变造文件和记录 !kpnBgmU  
alternative audit procedures                      替代审计程序，备选审计程序 C@P4}X0,=  
amend                                              修改，修订 e5z U`R  
amortisation                                      摊销 th4yuDPuA  
analytical capacity                             分析能力 1woBw>g  
analytical procedures                               分析性程序  ?|$IZ9
 
annual financial statements                        年度会计报表，年度财务报表 gK%^}xU+  
appendix                                          附录，附表 $~G=Hcl9  
applicable                                         适用的 XX9u%BZ~  
applicable laws and regulations                 适用的法规 3;E,B7,mQ  
application systems                                  应用系统 s*3p*zf  
apply consistently                              一贯地执行，一贯地实施 #"PRsMUw  
appropriate                                       适当的，合适的； Q($.s=&l;  
征用，挪用 h%=>iQ%enc  
appropriate authorization                          适当的授权 |to|kU  
appropriateness of audit evidence                    审计证据的适当性 vR*TW  
approval                                    批准，核准 O_~vl m<#  
assertion                                    (会计报表上的)认定；确认 Jx-dWfe  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 f8AgTw,K8  
asset                                                 资产，财产 _Pe,84Ro  
asset restructuring                             资产重组 ;zpSyyp@  
assignment of duties                                 职责的划分 $%GW~|S\C  
assistant                                     助理，助理人员 7[/1uI9U8K  
associated company                                 联属公司，联营公司 RIg `F#,3  
association                                        联合，结合；协会，社团 ]!mC
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assumption                                       假设，假定 D,( "3zx  
at a given date                                         在某一特定时日 zEJZ,<  
attestation                                         鉴证，公证 dU<qFxW  
attestation service                             鉴证服务 2<X.kM?N{B  
audit adjustment                                审计调整 N5%Cwl6i  
audit areas                                        审计领域 4\rwJD<  
audit conclusion                                审计结论 6~O9|s^38w  
audit effectiveness                             审计效果 p2)563#RS
 
audit efficiency                                  审计效率 @Tq
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audit engagement letter                      审计业务约定书 ),%(A~\  
audit evidence                                          审计证据 {zmh0c;|  
audit fee                                    审计费 !J/fJW>m6  
audit files                                          审计档案 3{/Y&/\"'^  
audit findings                                     审计中发现的事项 JsY|Fv  
audit implementation stage                        审计实施阶段 ~L55l2u7  
audit mark                                        审计标识 W6y-~  
audit materiality                                 审计重要性 qTV;L-  
audit method                                     审计方法 ] l@Mo7|w  
audit objective                                         审计目标，审计目的 mAZfo53  
audit of financial statements                      会计报表审计，财务报表审计 V!XT=Ou?6  
audit opinion                                     审计意见 PQJI~u9te}  
audit period                                      被审计期间，被审计年度 aZBS!X  
audit plan                                          审计计划 !h[xeLlU  
audit planning                                    编制审计计划，制定审计计划，审计计划 l+!eC lM%  
audit planning stage                                  审计计划阶段 'ai3f  
audit procedure                                审计程序 W81dLeTZg  
audit programme                               审计程序表，具体审计计划 i7#PYt  
audit report                                       审计报告 $sa5aUg }  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 \]7i-[  
audit report with a qualified opinion                 有保留意见的审计报告 1Bl;.8he.)  
audit report with an adverse opinion                否定意见的审计报告 #eZm)KFQg  
audit report with dual dates                      双重日期审计报告 xoQ;fVNp  
audit reporting stage                                 审计报告阶段 n5e1ky*9w  
audit responsibility                                   审计责任 +"8-)'  
audit results                                      审计结果 c1>:|D7w  
audit risk                                          审计风险 :rcohzfa  
audit sampling                                          审计抽样 6&qT1nF1   
audit sampling techniques                         审计抽样方法，审计抽样技术 `
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audit strategies                                  审计策略 !8ch&cr)o+  
audit summary                                         审计总结，审计小结 ~bsL W:.'  
audit team                                         审计小组 vXUq[,8yf  
audit test                                    审计测试 .`; bQh'!  
audit trail                                          审计轨迹 qbZY[Q+F  
audit work                                        审计工作 A."]6R<  
audit working paper                                 审计工作底稿 E|`JmfLQu  
audited financial statement                        审计会计报表，已审计财务报表 |vVcO  
Auditing Guidelines (the～)                      审计规范指南 R&P}\cf8T  
auditing standards                             审计准则 y'#i'0eeL  
audit-oriented working paper                          (审计)业务类工作底稿 3l?-H|T  
authorisation                                     授权 wrJ:jTh  
authorisation of transaction                       交易的授权 T:?01 ?m  
availability                                         可获得性 "'zVwU  
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balance                                      余额；差额；平衡 [e.@Yx_}  
balance sheet                                    资产负债表 Hi5}s  
bank                                                 银行 S)L(~N1  
bank account                                    银行账户，银行户头 6M-Y`T`J  
bank statement                                 银行对账单 1O@y >cV  
barter transaction                              易货交易，以物换物交易 |on$)vm  
basis of audit                                    审计依据  FKpyD  
basis of preparation                                (会计报表的)编制基础 WJJwhr  
book of account                               账目，账簿 EDAVU  
borrowing                                         借款，贷款，借债 1.6Y=Mh=i[  
branch                                              分支，分支机构，分店 9@{=2 k  
brought forward                                (账户余额等的)承上年，承上期，承上页 KvtX>3#qM  
budget                                              预算 YgfQ{3^I  
building                                      建筑物；大楼 DI,8y"!5  
business conditions                                  业务情况，经营情况 _a[)hu8q.  
business licence                               (企业等的)营业执照 U?W?VEOO!7  
business relation                                业务关系 GDBxciv  
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