[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 UkXa mGoy3  
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审计词汇英汉对照 
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ability to continue as a going concern               持续经营能力 Jw>na _FJ  
acceptability                                     可接受性，可接受程度 Z$r7Hi  
acceptable level of detection risk                     检查风险的可接受水平 (Q&O'ng1  
acceptance of engagement                       接受委托 lauq(aD_C  
accepting the engagement for the first time              首次接受委托 gX$gUB) x  
access to asset                                         对资产的接触 aL&9.L|1g  
according to                                     根据，依据，依照 jW4>WDN:  
account balance                                账户余额 ^.  
account for                                       对……进行会计处理，核算；解释 g_!xD;0  
accounting                                        会计，会计学 mxu!$wx  
accounting advisory serve                        会计咨询服务  (^B=>  
accounting firm                                 会计师事务所 us8HXvvp{  
accounting information                      会计信息，会计资料 gIIF17|Z  
accounting period                             会计期间 AX'-}5T=  
accounting policies                                   会计政策 vP+qwvpGr  
accounting professional bodies                 会计职业组织，会计职业团体 9g'6zB  
accounting records                                   会计记录 M a c?HI  
accounting responsibility                           会计责任 Rlm28  
accounting service                             会计服务 9]lyV  
accounting standards                                会计准则 m8G/;V[x  
Accounting Standards for Business Enterprises       企业会计准则 aR'~=t&;z1  
accounting system                             会计系统 D #7q3s  
accounting treatment                                会计处理 _ b</ ::Tp  
accuracy                                    准确性，精确性 .6I'V3:Kg  
additional audit procedures                      追加审计程序 'cAS>s"$}V  
addressee                                         收件人，收信人 Z6Z/Y()4Tl  
Administration of State-owned Assets  (the～)     国有资产管理局 g[uf e<  
administrative laws and regulations                 行政法规 F
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adverse impact                                 不利影响，负面影响 NB86+2stu  
adverse opinion                                反对意见 [d-Y1  
advisory group                                  咨询组，顾问组 :XoR~syT  
agency fee                                        代理费，代理费用 )O$S3ojZ  
aggregate                                          总计，合计为…… PfB9 .f{  
alternation of document and record                 变造文件和记录 U[OUIXUi  
alternative audit procedures                      替代审计程序，备选审计程序 (<@`MPI\@  
amend                                              修改，修订 `s3:Vsv4  
amortisation                                      摊销 pp{GaCi  
analytical capacity                             分析能力 ue4{h  
analytical procedures                               分析性程序  B@*!>R  
annual financial statements                        年度会计报表，年度财务报表 \hb$v  
appendix                                          附录，附表 J83C]2~7  
applicable                                         适用的 yF_/.mI  
applicable laws and regulations                 适用的法规 ^#K^WV  
application systems                                  应用系统 ~*+evAP  
apply consistently                              一贯地执行，一贯地实施 Pj_DI)^  
appropriate                                       适当的，合适的； oIMS >&  
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appropriate authorization                          适当的授权 84i0h$Z
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appropriateness of audit evidence                    审计证据的适当性 ipt]qJFd  
approval                                    批准，核准 }
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assertion                                    (会计报表上的)认定；确认 tp }Bz&V  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 Bn=YGEvz  
asset                                                 资产，财产 Dkh=(+> <  
asset restructuring                             资产重组 %K7;ePu  
assignment of duties                                 职责的划分 )]<^*b>  
assistant                                     助理，助理人员 Lxv_{~I*  
associated company                                 联属公司，联营公司 %M`zkA2]J  
association                                        联合，结合；协会，社团 0ia-D`^me  
assumption                                       假设，假定 E9t8SclV  
at a given date                                         在某一特定时日 <]|!quY<*  
attestation                                         鉴证，公证 ;XlCd[J<  
attestation service                             鉴证服务 gQ%mVJB{(  
audit adjustment                                审计调整 \5=4!Ez  
audit areas                                        审计领域 ER@RWV2  
audit conclusion                                审计结论 klY
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audit effectiveness                             审计效果 r>PKl'IbE  
audit efficiency                                  审计效率 0dI7{o;<|  
audit engagement letter                      审计业务约定书 "A5z!6T{  
audit evidence                                          审计证据 jqTK7b  
audit fee                                    审计费 l
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audit files                                          审计档案 bk i:u  
audit findings                                     审计中发现的事项 r(_Fr# Qn  
audit implementation stage                        审计实施阶段 ?P#\CW  
audit mark                                        审计标识 bxBndxl  
audit materiality                                 审计重要性 TIaiJvo  
audit method                                     审计方法 oR7f3';?6  
audit objective                                         审计目标，审计目的 *"6A>:rQ s  
audit of financial statements                      会计报表审计，财务报表审计 MBU4Awj  
audit opinion                                     审计意见 lL5*l,)To  
audit period                                      被审计期间，被审计年度 g2rH"3sC  
audit plan                                          审计计划  qLKL*m  
audit planning                                    编制审计计划，制定审计计划，审计计划 [ :Sl~
 
audit planning stage                                  审计计划阶段 7uF @Xh  
audit procedure                                审计程序 YB^m!A),I[  
audit programme                               审计程序表，具体审计计划 ymnK`/J!Q  
audit report                                       审计报告 0 N0< 4 b  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 NqFfz9G)  
audit report with a qualified opinion                 有保留意见的审计报告 Gc5mR9pV   
audit report with an adverse opinion                否定意见的审计报告 osLEH?i
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audit report with dual dates                      双重日期审计报告 CDr0QM4k:.  
audit reporting stage                                 审计报告阶段 ;vWJOvM2  
audit responsibility                                   审计责任 6@ FxPi9|#  
audit results                                      审计结果 02(Ob  
audit risk                                          审计风险 77 Z:!J|  
audit sampling                                          审计抽样 >%n6n! "  
audit sampling techniques                         审计抽样方法，审计抽样技术 -*-"kzgd  
audit strategies                                  审计策略 l <Z7bo  
audit summary                                         审计总结，审计小结 MI.OOoP3a  
audit team                                         审计小组 7qWa>fX  
audit test                                    审计测试 300[2}Y]  
audit trail                                          审计轨迹 o$7UWKW8  
audit work                                        审计工作 nvc(<Ovw  
audit working paper                                 审计工作底稿 e ^`La*n  
audited financial statement                        审计会计报表，已审计财务报表 Wg8*;dvtM  
Auditing Guidelines (the～)                      审计规范指南 |V
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auditing standards                             审计准则 ~(`MP<  
audit-oriented working paper                          (审计)业务类工作底稿 yLl:G;  
authorisation                                     授权 (hRg0Z=  
authorisation of transaction                       交易的授权 rg]z  
availability                                         可获得性 rTJ;s  
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balance                                      余额；差额；平衡 9J<vkxG9`  
balance sheet                                    资产负债表 89P7iSV#*  
bank                                                 银行 T$;BZ=_  
bank account                                    银行账户，银行户头 mQ<Vwx0  
bank statement                                 银行对账单 xf|C{XV@H  
barter transaction                              易货交易，以物换物交易 %/!f^PIwX  
basis of audit                                    审计依据 T)eUo  
basis of preparation                                (会计报表的)编制基础 J'L6^-gV  
book of account                               账目，账簿 XG5T`>Y
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borrowing                                         借款，贷款，借债 BgB0  
branch                                              分支，分支机构，分店 B&EUvY '  
brought forward                                (账户余额等的)承上年，承上期，承上页 R[m+s=+  
budget                                              预算 Kv#Q$$)r  
building                                      建筑物；大楼 ,.;{J|4P  
business conditions                                  业务情况，经营情况 /L2.7`5  
business licence                               (企业等的)营业执照 i.FdZN{  
business relation                                业务关系 )<e,-XujY  
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