[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 W@d&X+7e
 
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审计词汇英汉对照 .t "VsY|  
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ability to continue as a going concern               持续经营能力 w(oK   
acceptability                                     可接受性，可接受程度 ? :H+j6+f  
acceptable level of detection risk                     检查风险的可接受水平 42dv3bE"  
acceptance of engagement                       接受委托 .&^
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accepting the engagement for the first time              首次接受委托 j,0`k  
access to asset                                         对资产的接触 b80#75Bj>  
according to                                     根据，依据，依照 b>-DX  
account balance                                账户余额 F&B
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account for                                       对……进行会计处理，核算；解释 yK*vn]}  
accounting                                        会计，会计学 /qLO/Mim  
accounting advisory serve                        会计咨询服务 i~';1 .g  
accounting firm                                 会计师事务所 `2.c=,S{  
accounting information                      会计信息，会计资料 OC=& !<  
accounting period                             会计期间 RAW;ze*"  
accounting policies                                   会计政策 *vb"mB  
accounting professional bodies                 会计职业组织，会计职业团体 (0 T!-hsP  
accounting records                                   会计记录 =5|7S&{  
accounting responsibility                           会计责任 }3#\vn0gT
 
accounting service                             会计服务 5$9$R(KU  
accounting standards                                会计准则 AQ,lLn+  
Accounting Standards for Business Enterprises       企业会计准则 <],{at` v  
accounting system                             会计系统 2*Qv6 :qK  
accounting treatment                                会计处理 f[o~d`
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accuracy                                    准确性，精确性 UoT`/.  
additional audit procedures                      追加审计程序 .+:iAnf  
addressee                                         收件人，收信人 6v)TCj/  
Administration of State-owned Assets  (the～)     国有资产管理局 Q}AZkZ  
administrative laws and regulations                 行政法规 @v)Z>xv  
adverse impact                                 不利影响，负面影响 YSD G!  
adverse opinion                                反对意见 dNe!X0[  
advisory group                                  咨询组，顾问组 ~gI%lORqN  
agency fee                                        代理费，代理费用  3xyrWl  
aggregate                                          总计，合计为…… (:l6R9'=  
alternation of document and record                 变造文件和记录 V*?c
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alternative audit procedures                      替代审计程序，备选审计程序 \|HtE(uCM1  
amend                                              修改，修订 Wiis<^)  
amortisation                                      摊销 J M`w6}  
analytical capacity                             分析能力 YmV/[{  
analytical procedures                               分析性程序 \YvG+7a  
annual financial statements                        年度会计报表，年度财务报表 8C3k: D[  
appendix                                          附录，附表 im>(^{{r&  
applicable                                         适用的 SzW;Yb"#^k  
applicable laws and regulations                 适用的法规 w#.3na  
application systems                                  应用系统 u BEwYQB  
apply consistently                              一贯地执行，一贯地实施 *6}M.`.-  
appropriate                                       适当的，合适的； Y
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征用，挪用 =KPmZ,/w  
appropriate authorization                          适当的授权 ;<+efYmyc  
appropriateness of audit evidence                    审计证据的适当性 w'@gzK  
approval                                    批准，核准 l(>6Yq  
assertion                                    (会计报表上的)认定；确认 ](r}`u%}y  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 `D+zX
 
asset                                                 资产，财产 ]Uv,}W  
asset restructuring                             资产重组 DGvuo 8  
assignment of duties                                 职责的划分 $f:uBhM  
assistant                                     助理，助理人员 u]*7",R uU  
associated company                                 联属公司，联营公司 _pdKcE\X  
association                                        联合，结合；协会，社团 @ m`C%7<  
assumption                                       假设，假定 %2 r~  
at a given date                                         在某一特定时日 E*'YxI  
attestation                                         鉴证，公证 P+CV4;Xz  
attestation service                             鉴证服务 ;$D,w  
audit adjustment                                审计调整 T<]{:\*n  
audit areas                                        审计领域 tD8fSV  
audit conclusion                                审计结论 ifn=De3+  
audit effectiveness                             审计效果 ,3:f4e\<  
audit efficiency                                  审计效率 5IU!BQU  
audit engagement letter                      审计业务约定书 DGFSD Py[  
audit evidence                                          审计证据 D6ZHvY8R  
audit fee                                    审计费 k3Yu"GY^  
audit files                                          审计档案 'w:ugb9]  
audit findings                                     审计中发现的事项 ?1=.scmgDG  
audit implementation stage                        审计实施阶段 <'\Nv._2a  
audit mark                                        审计标识 Jn hdZa  
audit materiality                                 审计重要性 .tRm1&Qi  
audit method                                     审计方法 m H:Un{,  
audit objective                                         审计目标，审计目的 v47' dC  
audit of financial statements                      会计报表审计，财务报表审计 v`4w=!4  
audit opinion                                     审计意见 I0 t#{i  
audit period                                      被审计期间，被审计年度 >.wZEQ6QK  
audit plan                                          审计计划 2}^=NUM\NX  
audit planning                                    编制审计计划，制定审计计划，审计计划 &4%pPL\f  
audit planning stage                                  审计计划阶段 8^_:9 &)i  
audit procedure                                审计程序 >DRxF5b{  
audit programme                               审计程序表，具体审计计划 0AM_D >fH  
audit report                                       审计报告 hb3n- rO  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 ;@;aeu  
audit report with a qualified opinion                 有保留意见的审计报告 ANm@$xO*  
audit report with an adverse opinion                否定意见的审计报告 6mcb'hy  
audit report with dual dates                      双重日期审计报告 g9 C;JmU  
audit reporting stage                                 审计报告阶段 l,|Llb  
audit responsibility                                   审计责任 4X=VNORlU0  
audit results                                      审计结果 \S h/<z  
audit risk                                          审计风险 hj];a,Br&  
audit sampling                                          审计抽样 ;f%@s
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audit sampling techniques                         审计抽样方法，审计抽样技术 Hzz{wY   
audit strategies                                  审计策略 &N.pW=%,N  
audit summary                                         审计总结，审计小结
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audit team                                         审计小组 ykQb;ZP8jh  
audit test                                    审计测试 bd/A0i?C  
audit trail                                          审计轨迹 s#7"ZN  
audit work                                        审计工作 SS/vw%  
audit working paper                                 审计工作底稿 e=LrgRy+  
audited financial statement                        审计会计报表，已审计财务报表 SGKAx<U  
Auditing Guidelines (the～)                      审计规范指南 ?e9tnk3  
auditing standards                             审计准则 WsbVO|C  
audit-oriented working paper                          (审计)业务类工作底稿 QGNKQ`~  
authorisation                                     授权 wH"9N+82M  
authorisation of transaction                       交易的授权 |5flvkid  
availability                                         可获得性 &S="]
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B ;Am3eJa*-  
balance                                      余额；差额；平衡 4QQt 0u0  
balance sheet                                    资产负债表 | V(sCF  
bank                                                 银行 Mnranhe>G  
bank account                                    银行账户，银行户头 A^aY-V  
bank statement                                 银行对账单 u-~ec{oBu  
barter transaction                              易货交易，以物换物交易 H:~bWd'iz  
basis of audit                                    审计依据 .]>Tj^1  
basis of preparation                                (会计报表的)编制基础 kw59`z Es  
book of account                               账目，账簿 }h y4EJ  
borrowing                                         借款，贷款，借债 IYn`&jS{  
branch                                              分支，分支机构，分店 "e-z2G@z  
brought forward                                (账户余额等的)承上年，承上期，承上页 r2:{r`ocM  
budget                                              预算 ltOS()[X  
building                                      建筑物；大楼 1tbA-+  
business conditions                                  业务情况，经营情况 +xuv+mo  
business licence                               (企业等的)营业执照 EUSM4djL  
business relation                                业务关系 ]2u   
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