[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 UMsJg7~  
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审计词汇英汉对照 %D|p7&  
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ability to continue as a going concern               持续经营能力 G3O`r8oZcJ  
acceptability                                     可接受性，可接受程度 C-Y~T;53  
acceptable level of detection risk                     检查风险的可接受水平 Q
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acceptance of engagement                       接受委托 A/eZnsk  
accepting the engagement for the first time              首次接受委托 ,h1 z8.wD|  
access to asset                                         对资产的接触 c*LB=;npI  
according to                                     根据，依据，依照 :t
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account balance                                账户余额 r}>8FE9S'H  
account for                                       对……进行会计处理，核算；解释 #6O<!{PH6  
accounting                                        会计，会计学 K,f*}1$qM  
accounting advisory serve                        会计咨询服务 tKtKW5n~  
accounting firm                                 会计师事务所 nn'a`N  
accounting information                      会计信息，会计资料 [Q(FBoI|  
accounting period                             会计期间 ;!H<W[  
accounting policies                                   会计政策 z7B>7}i-  
accounting professional bodies                 会计职业组织，会计职业团体 ]o}g~Xn  
accounting records                                   会计记录 :&*Y Io  
accounting responsibility                           会计责任 }6zo1"  
accounting service                             会计服务 9eOP:/'}w  
accounting standards                                会计准则 zJC!M eN  
Accounting Standards for Business Enterprises       企业会计准则 M\4pTcz{  
accounting system                             会计系统 AAbI+L0m{  
accounting treatment                                会计处理 (bpO>4(S  
accuracy                                    准确性，精确性 cE(P^;7D  
additional audit procedures                      追加审计程序 d
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addressee                                         收件人，收信人 r@e/<bz9  
Administration of State-owned Assets  (the～)     国有资产管理局
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administrative laws and regulations                 行政法规 kw,eTB<;R  
adverse impact                                 不利影响，负面影响 8:*   
adverse opinion                                反对意见 zx<:1nF,]  
advisory group                                  咨询组，顾问组 S #km`N`  
agency fee                                        代理费，代理费用 xi5G?r  
aggregate                                          总计，合计为…… Udj
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alternation of document and record                 变造文件和记录 gumT"x .^  
alternative audit procedures                      替代审计程序，备选审计程序 SP}!v5.  
amend                                              修改，修订 Y#aL]LxZE  
amortisation                                      摊销 n=t50/jV3=  
analytical capacity                             分析能力 QH
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analytical procedures                               分析性程序 %H)^k${  
annual financial statements                        年度会计报表，年度财务报表 T!![7Rs  
appendix                                          附录，附表 ]O}TK^%  
applicable                                         适用的 "cJ))v-'  
applicable laws and regulations                 适用的法规 HW|5'opF  
application systems                                  应用系统 0j{Rsy  
apply consistently                              一贯地执行，一贯地实施 &6ymGo  
appropriate                                       适当的，合适的； S*"uXTS  
征用，挪用 o[$~  
appropriate authorization                          适当的授权 2bu,_<K.  
appropriateness of audit evidence                    审计证据的适当性 `<Ry_}V  
approval                                    批准，核准 }57s  
assertion                                    (会计报表上的)认定；确认 CjRU3 (Q  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 /)+V(Jlu  
asset                                                 资产，财产 %P8*Az&]T  
asset restructuring                             资产重组 RpmOg  
assignment of duties                                 职责的划分 _%R]TlL  
assistant                                     助理，助理人员 9~7s*3zI  
associated company                                 联属公司，联营公司 ;?h+8Z/{  
association                                        联合，结合；协会，社团 /Z~}dWI  
assumption                                       假设，假定
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at a given date                                         在某一特定时日 Zk: Kux[7  
attestation                                         鉴证，公证 nrEG4X9  
attestation service                             鉴证服务 =Ch^;Wyt  
audit adjustment                                审计调整 R$|"eb5  
audit areas                                        审计领域 ,1K`w:uhS  
audit conclusion                                审计结论 4UxxmREx;  
audit effectiveness                             审计效果 pie8 3Wy>  
audit efficiency                                  审计效率 4*U5o!w1{  
audit engagement letter                      审计业务约定书 EvP\;7B  
audit evidence                                          审计证据 R:+cumHr  
audit fee                                    审计费 5e Lm  
audit files                                          审计档案 urbSprdF  
audit findings                                     审计中发现的事项 Tr@|QNu  
audit implementation stage                        审计实施阶段 .ZtW y) U  
audit mark                                        审计标识 oKMr Pr[`  
audit materiality                                 审计重要性 6 *&$ha}X  
audit method                                     审计方法 Q\W?qB_  
audit objective                                         审计目标，审计目的 5:yRFzhqd  
audit of financial statements                      会计报表审计，财务报表审计 ,J&\) yTP  
audit opinion                                     审计意见 Fp&tJ]=B.  
audit period                                      被审计期间，被审计年度 *)Us   
audit plan                                          审计计划 [4 v1 N  
audit planning                                    编制审计计划，制定审计计划，审计计划
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audit planning stage                                  审计计划阶段 4JO[yN  
audit procedure                                审计程序 14pyHMOR  
audit programme                               审计程序表，具体审计计划 jct|}U  
audit report                                       审计报告 ?/}N  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 OLZs}N+;]  
audit report with a qualified opinion                 有保留意见的审计报告 G' '9 eV$  
audit report with an adverse opinion                否定意见的审计报告 & [z<p  
audit report with dual dates                      双重日期审计报告 ZOBcV,K  
audit reporting stage                                 审计报告阶段 K>vi9,4/ks  
audit responsibility                                   审计责任 k`((6  
audit results                                      审计结果 F};T
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audit risk                                          审计风险 w m|WER*.  
audit sampling                                          审计抽样 0j :u.x  
audit sampling techniques                         审计抽样方法，审计抽样技术 TWM^5 L:U  
audit strategies                                  审计策略 ZmDM
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audit summary                                         审计总结，审计小结 Vq599M:)V  
audit team                                         审计小组 tIT/ HG_o  
audit test                                    审计测试 t3b M4+n  
audit trail                                          审计轨迹 fcTg/EXn  
audit work                                        审计工作 $|tk?Sps  
audit working paper                                 审计工作底稿 `&:>?Y/X2  
audited financial statement                        审计会计报表，已审计财务报表 >a;LBQ0  
Auditing Guidelines (the～)                      审计规范指南 T#\=v(_NR  
auditing standards                             审计准则 !CdF,pd/)m  
audit-oriented working paper                          (审计)业务类工作底稿 ZPG~@lU  
authorisation                                     授权 t$&'mJ_-w  
authorisation of transaction                       交易的授权 {DD #&B  
availability                                         可获得性 ;$67GK  
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balance                                      余额；差额；平衡 Q?bCQZ{-Lh  
balance sheet                                    资产负债表 j 8)*'T  
bank                                                 银行 l{gR6U{e  
bank account                                    银行账户，银行户头 Ob/i_  
bank statement                                 银行对账单 CXBFR>"  
barter transaction                              易货交易，以物换物交易 ]K'OH&  
basis of audit                                    审计依据 zE Ly1v\"  
basis of preparation                                (会计报表的)编制基础 !sp`oM  
book of account                               账目，账簿 ;jJ4H+8  
borrowing                                         借款，贷款，借债 ?[|A sw1t  
branch                                              分支，分支机构，分店 / */"gz%  
brought forward                                (账户余额等的)承上年，承上期，承上页 IML.6<,(Z  
budget                                              预算  ^Kl*}  
building                                      建筑物；大楼
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business conditions                                  业务情况，经营情况 (f2r4Io|}  
business licence                               (企业等的)营业执照 dlA0&;}z  
business relation                                业务关系 O6,2M[a  
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