[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 YN]xI  
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审计词汇英汉对照 ml,FBBGq|-  
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ability to continue as a going concern               持续经营能力 %cO^:  
acceptability                                     可接受性，可接受程度 =y^`
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acceptable level of detection risk                     检查风险的可接受水平 /O[<"Wcz  
acceptance of engagement                       接受委托 Yyx
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accepting the engagement for the first time              首次接受委托 ~k"r  
access to asset                                         对资产的接触 jlxY|;gZ-0  
according to                                     根据，依据，依照 /PZx['
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account balance                                账户余额 2t7P| b~V1  
account for                                       对……进行会计处理，核算；解释 @vZeye  
accounting                                        会计，会计学 _^/k  
accounting advisory serve                        会计咨询服务 &x9>8~   
accounting firm                                 会计师事务所 =fRC$  
accounting information                      会计信息，会计资料 q@Aw]Kh  
accounting period                             会计期间 fZ aTckbE  
accounting policies                                   会计政策 *"nN To  
accounting professional bodies                 会计职业组织，会计职业团体 {=%,NwPs  
accounting records                                   会计记录 "hmLe(jo}  
accounting responsibility                           会计责任 I1pnF61U  
accounting service                             会计服务 K/iFB  
accounting standards                                会计准则 vX@TZet0  
Accounting Standards for Business Enterprises       企业会计准则 #
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accounting system                             会计系统 %}IrZrh
 
accounting treatment                                会计处理 $PstE
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accuracy                                    准确性，精确性 [I?[N.v  
additional audit procedures                      追加审计程序 5rb<u>e{  
addressee                                         收件人，收信人 2U|"]tpM&  
Administration of State-owned Assets  (the～)     国有资产管理局 u\{MQB{T  
administrative laws and regulations                 行政法规 r.q*S4IS.m  
adverse impact                                 不利影响，负面影响 q4ttmL8  
adverse opinion                                反对意见 1oc@]0n  
advisory group                                  咨询组，顾问组 Z;O!KsJ  
agency fee                                        代理费，代理费用 `# U<'$  
aggregate                                          总计，合计为…… b>-h4{B[  
alternation of document and record                 变造文件和记录 (#?O3z1@"  
alternative audit procedures                      替代审计程序，备选审计程序 gvFJ~lL  
amend                                              修改，修订 g`z;:ao  
amortisation                                      摊销 .mHVJ5^:4\  
analytical capacity                             分析能力 RNF%i~nhO  
analytical procedures                               分析性程序 5X>K#N  
annual financial statements                        年度会计报表，年度财务报表 BG6.,'~7o  
appendix                                          附录，附表 )K8^}L,  
applicable                                         适用的 p/yz`m T'w  
applicable laws and regulations                 适用的法规 ppo.#p0w  
application systems                                  应用系统 8J#xB  
apply consistently                              一贯地执行，一贯地实施 :_,a%hb+8  
appropriate                                       适当的，合适的； 9u)p9)^-.v  
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appropriate authorization                          适当的授权 #Iu"qu  
appropriateness of audit evidence                    审计证据的适当性 
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approval                                    批准，核准 ch2m Ei(  
assertion                                    (会计报表上的)认定；确认 7}I';>QH  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 Im?/#tX  
asset                                                 资产，财产 2$o#b.  
asset restructuring                             资产重组 R$!]z(  
assignment of duties                                 职责的划分 \QQWhwE  
assistant                                     助理，助理人员 |}2/:f#Iz*  
associated company                                 联属公司，联营公司 Y<I
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association                                        联合，结合；协会，社团 rd>>=~vx=/  
assumption                                       假设，假定 r$v\\^?2  
at a given date                                         在某一特定时日 <FX]n<  
attestation                                         鉴证，公证 sSf;j,7V  
attestation service                             鉴证服务 T
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audit adjustment                                审计调整 oxBTm|j7  
audit areas                                        审计领域 YZ]}l%e  
audit conclusion                                审计结论 u -)ED  
audit effectiveness                             审计效果 GSs?!BIC  
audit efficiency                                  审计效率 dU*$V7  
audit engagement letter                      审计业务约定书 .820~b0  
audit evidence                                          审计证据 )Z/$;7]#  
audit fee                                    审计费 !rs }83w!  
audit files                                          审计档案 A ;5_/ 2  
audit findings                                     审计中发现的事项 pTaC$Ne  
audit implementation stage                        审计实施阶段 /Xj{]i3{  
audit mark                                        审计标识
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audit materiality                                 审计重要性 yN)(MmX'1  
audit method                                     审计方法 6ddRFpe  
audit objective                                         审计目标，审计目的 Pl!E$   
audit of financial statements                      会计报表审计，财务报表审计 ck%.D%=  
audit opinion                                     审计意见 s$zm)y5  
audit period                                      被审计期间，被审计年度 Y}xM&%  
audit plan                                          审计计划 8b
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audit planning                                    编制审计计划，制定审计计划，审计计划 Buso `G
 
audit planning stage                                  审计计划阶段 KWeE!f 7G  
audit procedure                                审计程序 |Eh2#K0x4G  
audit programme                               审计程序表，具体审计计划 AOkG.u-k  
audit report                                       审计报告 sPb}A$'  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 /NjBC[P  
audit report with a qualified opinion                 有保留意见的审计报告 1ni72iz\  
audit report with an adverse opinion                否定意见的审计报告 #6 ni~d&0  
audit report with dual dates                      双重日期审计报告 dGj0;3FI%  
audit reporting stage                                 审计报告阶段 Niu |M@  
audit responsibility                                   审计责任 :Tv>)N  
audit results                                      审计结果 qO38vY){  
audit risk                                          审计风险 ?(U;T!n  
audit sampling                                          审计抽样 =fH5r_n  
audit sampling techniques                         审计抽样方法，审计抽样技术 q"@#FS  
audit strategies                                  审计策略 r`"T{o\e   
audit summary                                         审计总结，审计小结 3M(*q4A$"  
audit team                                         审计小组 .#Nf0  
audit test                                    审计测试 8(&6*-7=  
audit trail                                          审计轨迹 ~N
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audit work                                        审计工作 ev0>j4Q  
audit working paper                                 审计工作底稿 pouXt-%2X  
audited financial statement                        审计会计报表，已审计财务报表 <KK.f9^o(  
Auditing Guidelines (the～)                      审计规范指南 }Xk_ xQVt{  
auditing standards                             审计准则 wfe4b  
audit-oriented working paper                          (审计)业务类工作底稿 */JYP +  
authorisation                                     授权  3s|:7  
authorisation of transaction                       交易的授权 D5oYcGc  
availability                                         可获得性 mn=b&{')e  
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balance                                      余额；差额；平衡 '^C *%"I]  
balance sheet                                    资产负债表 94et ]u%7  
bank                                                 银行 \2=I//YF  
bank account                                    银行账户，银行户头 h)fsLzn]Tf  
bank statement                                 银行对账单 livKiX`  
barter transaction                              易货交易，以物换物交易 wdf;LM  
basis of audit                                    审计依据 \.oJ/++  
basis of preparation                                (会计报表的)编制基础 fzw:[z:%  
book of account                               账目，账簿 !q,7@W3i  
borrowing                                         借款，贷款，借债 &o7PB`(l  
branch                                              分支，分支机构，分店 ItvcN  
brought forward                                (账户余额等的)承上年，承上期，承上页 CshME\ /  
budget                                              预算 [0105l5  
building                                      建筑物；大楼 +c!HXX  
business conditions                                  业务情况，经营情况 MRXw)NAw  
business licence                               (企业等的)营业执照 PYWFz  
business relation                                业务关系 Y>/_A%vQU  
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