[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 DxvD 1u  
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审计词汇英汉对照 ?3t]9z  
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ability to continue as a going concern               持续经营能力 hlO,mU  
acceptability                                     可接受性，可接受程度 \)/dFo\l  
acceptable level of detection risk                     检查风险的可接受水平 &f"kWOe$X  
acceptance of engagement                       接受委托 Cu,#w3JR  
accepting the engagement for the first time              首次接受委托 CY?19Ak-xd  
access to asset                                         对资产的接触 fEYo<@5c]  
according to                                     根据，依据，依照 b'mp$lt!  
account balance                                账户余额 q)F@f /  
account for                                       对……进行会计处理，核算；解释 Z&MfE0F/B  
accounting                                        会计，会计学 *D:"I!Ho  
accounting advisory serve                        会计咨询服务 5n#@,V.O/  
accounting firm                                 会计师事务所 WW.amv/[a  
accounting information                      会计信息，会计资料 J12hjzk6@  
accounting period                             会计期间 .8~zgpK  
accounting policies                                   会计政策 nu!tk$Q  
accounting professional bodies                 会计职业组织，会计职业团体 ,b!]gsds  
accounting records                                   会计记录 :h!&.FB  
accounting responsibility                           会计责任 7eP3pg#  
accounting service                             会计服务 0'nY
 
accounting standards                                会计准则 ?]Wg{\NC6  
Accounting Standards for Business Enterprises       企业会计准则 24L =v  
accounting system                             会计系统 wx*)7Y*  
accounting treatment                                会计处理  dl;  
accuracy                                    准确性，精确性 w.9'TR  
additional audit procedures                      追加审计程序 1^R:[L4R`  
addressee                                         收件人，收信人 3w!,@=
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Administration of State-owned Assets  (the～)     国有资产管理局 ]R7zvcu&  
administrative laws and regulations                 行政法规 n| [RXpAp3  
adverse impact                                 不利影响，负面影响
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adverse opinion                                反对意见 kA/V=xO<  
advisory group                                  咨询组，顾问组 <7X6ULQ  
agency fee                                        代理费，代理费用 ,K 1X/),  
aggregate                                          总计，合计为…… !tckE\ h#N  
alternation of document and record                 变造文件和记录 o0`|r+E\  
alternative audit procedures                      替代审计程序，备选审计程序 W%&'EJ)62  
amend                                              修改，修订 SGA!%=Lp  
amortisation                                      摊销 "U6 :z M  
analytical capacity                             分析能力 |`c=`xK7'  
analytical procedures                               分析性程序 -'F? |  
annual financial statements                        年度会计报表，年度财务报表 E2xcd#ZD  
appendix                                          附录，附表 ??g`c=R!V  
applicable                                         适用的 18{" @<wIs  
applicable laws and regulations                 适用的法规 /'WIgP  
application systems                                  应用系统 50VH>b_  
apply consistently                              一贯地执行，一贯地实施 +:D90p$e  
appropriate                                       适当的，合适的； /
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征用，挪用  aa10vV  
appropriate authorization                          适当的授权 mO~A}/je  
appropriateness of audit evidence                    审计证据的适当性  $%5f  
approval                                    批准，核准 C?h`i ^ >2  
assertion                                    (会计报表上的)认定；确认 "JBTsQDj!  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平  uZA^o  
asset                                                 资产，财产 1~_&XNb&  
asset restructuring                             资产重组 M>kk"tyM  
assignment of duties                                 职责的划分 %@4/W N  
assistant                                     助理，助理人员 d%C:%d  
associated company                                 联属公司，联营公司 /'uFX,  
association                                        联合，结合；协会，社团 %I>-_el  
assumption                                       假设，假定 1-6[KBQ8  
at a given date                                         在某一特定时日 r1o_i;rg  
attestation                                         鉴证，公证 oyt#CHX  
attestation service                             鉴证服务 {;[W'Lc  
audit adjustment                                审计调整 {24Y1ohK  
audit areas                                        审计领域 QZ:xG:qyk;  
audit conclusion                                审计结论 m=.}}DcSs  
audit effectiveness                             审计效果 #Emz9qTsce  
audit efficiency                                  审计效率 ^+)q@{\8Y  
audit engagement letter                      审计业务约定书 6;^ e  
audit evidence                                          审计证据 
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audit fee                                    审计费 ]%8f-_fSy  
audit files                                          审计档案 wn-{Vkpm  
audit findings                                     审计中发现的事项 fNllF,8}  
audit implementation stage                        审计实施阶段 KWzJ  
audit mark                                        审计标识 #ekz>/Im*  
audit materiality                                 审计重要性 D3i`ehh  
audit method                                     审计方法 eo~>|
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audit objective                                         审计目标，审计目的 C6P
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audit of financial statements                      会计报表审计，财务报表审计 RxZ#`$F  
audit opinion                                     审计意见 x-3!sf@  
audit period                                      被审计期间，被审计年度 UvPD/qu$8D  
audit plan                                          审计计划 zEu15!~  
audit planning                                    编制审计计划，制定审计计划，审计计划 Js(" H  
audit planning stage                                  审计计划阶段 057$b!A-a  
audit procedure                                审计程序 FA#?+kd  
audit programme                               审计程序表，具体审计计划 jh|4Y(  
audit report                                       审计报告 fL7u419=  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 ; Da[jFP  
audit report with a qualified opinion                 有保留意见的审计报告 'dFhZ08u}  
audit report with an adverse opinion                否定意见的审计报告 m?$peRn3{  
audit report with dual dates                      双重日期审计报告 5PXo1"n8T  
audit reporting stage                                 审计报告阶段 #Lq{_Y  
audit responsibility                                   审计责任 x22:@Ot6  
audit results                                      审计结果 [q5N 4&q\  
audit risk                                          审计风险 :a#pzEK  
audit sampling                                          审计抽样 YEB@p.  
audit sampling techniques                         审计抽样方法，审计抽样技术 O{F)|<L(G  
audit strategies                                  审计策略 =e>#oPH  
audit summary                                         审计总结，审计小结 Ad@Odx=o*R  
audit team                                         审计小组 5?()o}VjAO  
audit test                                    审计测试 5W29oz}-S  
audit trail                                          审计轨迹 7KzMa%=  
audit work                                        审计工作 \h&ui]V  
audit working paper                                 审计工作底稿 01P ~K|s  
audited financial statement                        审计会计报表，已审计财务报表 {g7[3WRy  
Auditing Guidelines (the～)                      审计规范指南 W18I"lHeh  
auditing standards                             审计准则 ]XAJ|[]sj*  
audit-oriented working paper                          (审计)业务类工作底稿 ,@b7N[h  
authorisation                                     授权 V;V,G+0Re  
authorisation of transaction                       交易的授权 0/F/U=Z!  
availability                                         可获得性 hDf|9}/UQd  
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balance                                      余额；差额；平衡 s?2 DLXv}!  
balance sheet                                    资产负债表 uv,_?x\'  
bank                                                 银行 \f AL:mJ  
bank account                                    银行账户，银行户头 5r$X  
bank statement                                 银行对账单 C<?Huw4R0  
barter transaction                              易货交易，以物换物交易 4[eQ5$CB<u  
basis of audit                                    审计依据 KfVLb4@16_  
basis of preparation                                (会计报表的)编制基础 VZJ[h{ 6  
book of account                               账目，账簿 sMikTwR/^  
borrowing                                         借款，贷款，借债 H%* <t}  
branch                                              分支，分支机构，分店 22<T.c  
brought forward                                (账户余额等的)承上年，承上期，承上页  / hl:p  
budget                                              预算 -q-/0d<l  
building                                      建筑物；大楼 q~K KN /N  
business conditions                                  业务情况，经营情况 dK=<%)N  
business licence                               (企业等的)营业执照 EpO5_T_  
business relation                                业务关系 JrkjfoN  
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