[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"{8laB  
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审计词汇英汉对照 vbd)L$$20+  
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ability to continue as a going concern               持续经营能力 _>rM[\|X  
acceptability                                     可接受性，可接受程度 W]bgWKd  
acceptable level of detection risk                     检查风险的可接受水平 O ;[Mi  
acceptance of engagement                       接受委托 ,B_c  
accepting the engagement for the first time              首次接受委托 C*3St`2@9  
access to asset                                         对资产的接触 MtaGv#mJ  
according to                                     根据，依据，依照 yj# *H  
account balance                                账户余额 >TY;l3ew  
account for                                       对……进行会计处理，核算；解释 9}m?E<6&  
accounting                                        会计，会计学 }Z FoCMM  
accounting advisory serve                        会计咨询服务 B+mxM/U[c  
accounting firm                                 会计师事务所 {\CWoFht>  
accounting information                      会计信息，会计资料 Z\x
nPhV  
accounting period                             会计期间 T^(W _S  
accounting policies                                   会计政策 Dmr*Lh~  
accounting professional bodies                 会计职业组织，会计职业团体 RL/y7M1j  
accounting records                                   会计记录 q4&! mDU  
accounting responsibility                           会计责任 y<6c*e1  
accounting service                             会计服务 6lv@4R^u  
accounting standards                                会计准则 aHmg!s}&  
Accounting Standards for Business Enterprises       企业会计准则 ;?tH8jf>  
accounting system                             会计系统 Q;w[o
 
accounting treatment                                会计处理 DXI4DM"15I  
accuracy                                    准确性，精确性 vxTn  
additional audit procedures                      追加审计程序 BDvkY  
addressee                                         收件人，收信人 s_XCKhN:  
Administration of State-owned Assets  (the～)     国有资产管理局 rKUtTj  
administrative laws and regulations                 行政法规 wjwCs`  
adverse impact                                 不利影响，负面影响 6QCVi  
adverse opinion                                反对意见 (${ #l  
advisory group                                  咨询组，顾问组 \t&!
&R#  
agency fee                                        代理费，代理费用 4 ZnQpKg  
aggregate                                          总计，合计为…… a1y<Y`SC9  
alternation of document and record                 变造文件和记录 kSzap+nB?  
alternative audit procedures                      替代审计程序，备选审计程序 Sx'oa$J  
amend                                              修改，修订 Z@Zg3AVU  
amortisation                                      摊销 b4-g NF]Yt  
analytical capacity                             分析能力 #e-K It  
analytical procedures                               分析性程序 rzIWQ Fv  
annual financial statements                        年度会计报表，年度财务报表 {)lZfj}l  
appendix                                          附录，附表 eyJWFJh  
applicable                                         适用的 KR?aL:RYb  
applicable laws and regulations                 适用的法规 j8p<HE51  
application systems                                  应用系统 T` h%=u|D  
apply consistently                              一贯地执行，一贯地实施 Tp?
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appropriate                                       适当的，合适的； pxgf%P<7  
征用，挪用 r9WR1&T)  
appropriate authorization                          适当的授权 G\dPGPPM  
appropriateness of audit evidence                    审计证据的适当性 W+1nf:AI.  
approval                                    批准，核准 J<"K`|F  
assertion                                    (会计报表上的)认定；确认 :rQDA=Ps  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 hdx_Tduue  
asset                                                 资产，财产 N=Ct3  
asset restructuring                             资产重组 QUn!&55  
assignment of duties                                 职责的划分 T&dNjx  
assistant                                     助理，助理人员 A;Y~Hu4KPZ  
associated company                                 联属公司，联营公司 Gg9s.]W  
association                                        联合，结合；协会，社团 A{T9-f@X  
assumption                                       假设，假定 @I?,!3`jS  
at a given date                                         在某一特定时日 pI-Qq%Nwt  
attestation                                         鉴证，公证 N^$q;%
 
attestation service                             鉴证服务 t2)uJN`a$X  
audit adjustment                                审计调整 6Q7=6  
audit areas                                        审计领域 @2hhBW  
audit conclusion                                审计结论 f&4+-w.:V|  
audit effectiveness                             审计效果 z2YYxJc&w  
audit efficiency                                  审计效率 nMzt_IlI  
audit engagement letter                      审计业务约定书 `aAE4Ry?  
audit evidence                                          审计证据 S1Y,5,}  
audit fee                                    审计费 <Hr<QiAK  
audit files                                          审计档案 @[9  
audit findings                                     审计中发现的事项 ~Ze!F"  
audit implementation stage                        审计实施阶段 3-hcKE  
audit mark                                        审计标识 :?zq!  
audit materiality                                 审计重要性 J{dO0!7y  
audit method                                     审计方法 4AJT)I.  
audit objective                                         审计目标，审计目的 Nmz5:Rq  
audit of financial statements                      会计报表审计，财务报表审计 S?JCi=  
audit opinion                                     审计意见 S1^/W-yoc~  
audit period                                      被审计期间，被审计年度 #rX^)2  
audit plan                                          审计计划 w/o^OjwQ  
audit planning                                    编制审计计划，制定审计计划，审计计划 xbhHP2F|  
audit planning stage                                  审计计划阶段 /!5ohQlPJ  
audit procedure                                审计程序 X5/j8=G H`  
audit programme                               审计程序表，具体审计计划 V[kJ;YLPN  
audit report                                       审计报告 BedL `[,  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 C;HEvq7  
audit report with a qualified opinion                 有保留意见的审计报告 L;")C,CwQ  
audit report with an adverse opinion                否定意见的审计报告 wE.jf.q  
audit report with dual dates                      双重日期审计报告 a%m )8N;C  
audit reporting stage                                 审计报告阶段 KyX2CfW}t  
audit responsibility                                   审计责任 "r@#3T$  
audit results                                      审计结果 WuY#Kx ~2  
audit risk                                          审计风险 iu=Mq|t0  
audit sampling                                          审计抽样 J&~I4ko]  
audit sampling techniques                         审计抽样方法，审计抽样技术 /ojwOJ  
audit strategies                                  审计策略 1$E[``
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audit summary                                         审计总结，审计小结 & n@hD7=(  
audit team                                         审计小组 @JhkUGG]p  
audit test                                    审计测试 Tdh.U
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audit trail                                          审计轨迹 A,EG0yb  
audit work                                        审计工作 c!6v-2ykv  
audit working paper                                 审计工作底稿 oQ]FyV
 
audited financial statement                        审计会计报表，已审计财务报表 ,0h{RZKw  
Auditing Guidelines (the～)                      审计规范指南 Ne|CWUhO  
auditing standards                             审计准则 Q3l>xh  
audit-oriented working paper                          (审计)业务类工作底稿 P{K\}+9F   
authorisation                                     授权 }rm r0Bh  
authorisation of transaction                       交易的授权 A2\hmp@A@7  
availability                                         可获得性 Xk%eU>d  
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balance                                      余额；差额；平衡 E]~#EFc  
balance sheet                                    资产负债表 e"^WXP.t&  
bank                                                 银行 - i2^ eZl  
bank account                                    银行账户，银行户头 81|[Y'f  
bank statement                                 银行对账单 `$1A;wg<  
barter transaction                              易货交易，以物换物交易 ,x&WE@tD|  
basis of audit                                    审计依据 wS|k3^OV%  
basis of preparation                                (会计报表的)编制基础 K{I"2c  
book of account                               账目，账簿 :^?-bppYW  
borrowing                                         借款，贷款，借债 j7g>r/1eE  
branch                                              分支，分支机构，分店 h#UPU7;  
brought forward                                (账户余额等的)承上年，承上期，承上页 uaP5(hUI  
budget                                              预算 -:_3N2U=+  
building                                      建筑物；大楼 ck  `td%  
business conditions                                  业务情况，经营情况 '>|
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business licence                               (企业等的)营业执照 C~>0K,C0^  
business relation                                业务关系 /V+7:WDj  
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