[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 e!V3/*F  
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审计词汇英汉对照 H J5 Ktt  
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ability to continue as a going concern               持续经营能力 :A
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acceptability                                     可接受性，可接受程度 Oe#*-  
acceptable level of detection risk                     检查风险的可接受水平 D1xIRyc/  
acceptance of engagement                       接受委托 :vsBobi
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accepting the engagement for the first time              首次接受委托 C1V :_-  
access to asset                                         对资产的接触 ,[gu7z^|  
according to                                     根据，依据，依照 &P2tzY'  
account balance                                账户余额 +=_^4  
account for                                       对……进行会计处理，核算；解释 sGBm[lplz  
accounting                                        会计，会计学 7E0L-E=.  
accounting advisory serve                        会计咨询服务 XSfl'Fll D  
accounting firm                                 会计师事务所 yT3q~#:  
accounting information                      会计信息，会计资料 ucP"<,a  
accounting period                             会计期间 LUPh!)8  
accounting policies                                   会计政策 Z}X oWT2f  
accounting professional bodies                 会计职业组织，会计职业团体 <[*%d~92z  
accounting records                                   会计记录 [nSlkl   
accounting responsibility                           会计责任 Znrs J1f:  
accounting service                             会计服务 %#AM }MWIa  
accounting standards                                会计准则 MKdS_&F;~  
Accounting Standards for Business Enterprises       企业会计准则 "c+j2f'f  
accounting system                             会计系统 kdq<)>"  
accounting treatment                                会计处理 /5**2Kgv1  
accuracy                                    准确性，精确性 c@|!0 U%j  
additional audit procedures                      追加审计程序 kU75  
addressee                                         收件人，收信人 f0^; *Y  
Administration of State-owned Assets  (the～)     国有资产管理局 SRP.Mqg9  
administrative laws and regulations                 行政法规 Q4H(JD1f)  
adverse impact                                 不利影响，负面影响 Xl/SDm_p  
adverse opinion                                反对意见 >]ghme  
advisory group                                  咨询组，顾问组 \zx &5a #  
agency fee                                        代理费，代理费用 2`Dqu"TWh  
aggregate                                          总计，合计为…… U{`Q_Uw@$:  
alternation of document and record                 变造文件和记录 t[r<&1[&  
alternative audit procedures                      替代审计程序，备选审计程序 {4C/ZA{|l  
amend                                              修改，修订 H\>0jr`  
amortisation                                      摊销 &
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analytical capacity                             分析能力 yG v7^d  
analytical procedures                               分析性程序 q.} M^iDe  
annual financial statements                        年度会计报表，年度财务报表 Bd++G'FZ  
appendix                                          附录，附表 YK{E=<:  
applicable                                         适用的 d*B^pDf  
applicable laws and regulations                 适用的法规 #7*{ $v  
application systems                                  应用系统 {s{b nU  
apply consistently                              一贯地执行，一贯地实施 ^CBc~um2  
appropriate                                       适当的，合适的； Tr6J+hS  
征用，挪用 mJ #|~I*Z-  
appropriate authorization                          适当的授权 hx.ln6=4  
appropriateness of audit evidence                    审计证据的适当性 qOqU CRUe:  
approval                                    批准，核准 n)<S5P?  
assertion                                    (会计报表上的)认定；确认 _o+z#Fnz  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 qN=l$_UD  
asset                                                 资产，财产 Y3
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asset restructuring                             资产重组 _8z ga A  
assignment of duties                                 职责的划分 .#OD=wkN0  
assistant                                     助理，助理人员 78MQoG<  
associated company                                 联属公司，联营公司 mVs<XnA47  
association                                        联合，结合；协会，社团
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assumption                                       假设，假定 r3}Q1b&  
at a given date                                         在某一特定时日 *x<3 =9V  
attestation                                         鉴证，公证 c/'Cju W  
attestation service                             鉴证服务 `;c{E%qeq  
audit adjustment                                审计调整 ):L ; P)  
audit areas                                        审计领域 .7K<9K+P  
audit conclusion                                审计结论 6OPYq*|  
audit effectiveness                             审计效果 2?}5U)Hg  
audit efficiency                                  审计效率 RxB9c(s^@  
audit engagement letter                      审计业务约定书 ;1MRBk,  
audit evidence                                          审计证据 J$>9UCk7B  
audit fee                                    审计费 `zP{E T_Y  
audit files                                          审计档案 W1!Nq`  
audit findings                                     审计中发现的事项 f\vy5 ''  
audit implementation stage                        审计实施阶段 a W9_[#z5  
audit mark                                        审计标识 AzZb0wW6p  
audit materiality                                 审计重要性 IQ]tcSQl  
audit method                                     审计方法 3;'RF#VL  
audit objective                                         审计目标，审计目的 /@O$jlX5I  
audit of financial statements                      会计报表审计，财务报表审计 bm\Zp  
audit opinion                                     审计意见 sQ aP:@  
audit period                                      被审计期间，被审计年度 6>d0i S@R  
audit plan                                          审计计划 "q]r{0  
audit planning                                    编制审计计划，制定审计计划，审计计划 ;%<R>gDWv  
audit planning stage                                  审计计划阶段 +?%LX4Y  
audit procedure                                审计程序 tj1M1s|a  
audit programme                               审计程序表，具体审计计划 0_f6Qrcj  
audit report                                       审计报告 T*"*##c  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 AM:
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audit report with a qualified opinion                 有保留意见的审计报告 Tya[6b
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audit report with an adverse opinion                否定意见的审计报告 aWk1D.  
audit report with dual dates                      双重日期审计报告 c?t,,\o(}  
audit reporting stage                                 审计报告阶段 U?e.)G  
audit responsibility                                   审计责任 DlF6tcoI  
audit results                                      审计结果 VSD G_:!K  
audit risk                                          审计风险 r"hogmFD;  
audit sampling                                          审计抽样 hhr!FQ.+/  
audit sampling techniques                         审计抽样方法，审计抽样技术 iebnQf  
audit strategies                                  审计策略 \(4kEB2s$  
audit summary                                         审计总结，审计小结 "~,3gNTzV  
audit team                                         审计小组 OaF[t*]D3  
audit test                                    审计测试 I=c}6  
audit trail                                          审计轨迹 RA3!k&8?#  
audit work                                        审计工作 LQ{z}Ay  
audit working paper                                 审计工作底稿 SLjSNuOP  
audited financial statement                        审计会计报表，已审计财务报表 P+gYLX8  
Auditing Guidelines (the～)                      审计规范指南 mIYM+2p  
auditing standards                             审计准则 %|o2d&i  
audit-oriented working paper                          (审计)业务类工作底稿 caD|*.b  
authorisation                                     授权 i7jI(VvB^  
authorisation of transaction                       交易的授权 5-B %08T  
availability                                         可获得性 7blo<|9  
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balance                                      余额；差额；平衡 "yG*Kh7ur  
balance sheet                                    资产负债表 ~fz9AhU8  
bank                                                 银行 $/|2d4O:{  
bank account                                    银行账户，银行户头 *U:0c ;h  
bank statement                                 银行对账单 A[8vD</}_  
barter transaction                              易货交易，以物换物交易 3aERfIJyE  
basis of audit                                    审计依据 7T/hmVi_  
basis of preparation                                (会计报表的)编制基础 Kn`-5{
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book of account                               账目，账簿 vcz?;lg  
borrowing                                         借款，贷款，借债 ?5Q_G1H&  
branch                                              分支，分支机构，分店 vE$n0bL2  
brought forward                                (账户余额等的)承上年，承上期，承上页 bSm*/Q  
budget                                              预算 i7|sVz=  
building                                      建筑物；大楼 u0i;vO)MNt  
business conditions                                  业务情况，经营情况 Y<)9TU:D!  
business licence                               (企业等的)营业执照 "jA?s9  
business relation                                业务关系 lCxPR'C|  
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