[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 '<C I^5^  
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审计词汇英汉对照 yjbqby7  
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ability to continue as a going concern               持续经营能力 uwl;(zwh_  
acceptability                                     可接受性，可接受程度 12
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acceptable level of detection risk                     检查风险的可接受水平 FSqS]6b3  
acceptance of engagement                       接受委托 Jk)^6  
accepting the engagement for the first time              首次接受委托 j6~#_t[  
access to asset                                         对资产的接触 y
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according to                                     根据，依据，依照 &\$l%icuo  
account balance                                账户余额 i[~oMwc&  
account for                                       对……进行会计处理，核算；解释 zhDmZ  
accounting                                        会计，会计学 #qk A*WP  
accounting advisory serve                        会计咨询服务 "mnWqRpX  
accounting firm                                 会计师事务所 rlvo&(a  
accounting information                      会计信息，会计资料 c8sY#I  
accounting period                             会计期间 8}0W_CU,  
accounting policies                                   会计政策 N.|Zh+!  
accounting professional bodies                 会计职业组织，会计职业团体 BC0T[o(f8  
accounting records                                   会计记录 `um#} ify#  
accounting responsibility                           会计责任 PX3rHKK{  
accounting service                             会计服务 f!~gfnn  
accounting standards                                会计准则 g(\FG
  
Accounting Standards for Business Enterprises       企业会计准则  ? {Lp  
accounting system                             会计系统 -i@1sNx&'  
accounting treatment                                会计处理 \k1psqw^O  
accuracy                                    准确性，精确性 .,pGW 8Js  
additional audit procedures                      追加审计程序  t]Xdzy  
addressee                                         收件人，收信人 bmEo5f~C!  
Administration of State-owned Assets  (the～)     国有资产管理局 lK%pxqx  
administrative laws and regulations                 行政法规 ;$G.?r  
adverse impact                                 不利影响，负面影响 t)LD-
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adverse opinion                                反对意见 +k'5W1e  
advisory group                                  咨询组，顾问组 #5kQn>R  
agency fee                                        代理费，代理费用 uYlC* z{  
aggregate                                          总计，合计为…… A('=P}I^  
alternation of document and record                 变造文件和记录 nsqs*$  
alternative audit procedures                      替代审计程序，备选审计程序 BhkJ>4#  
amend                                              修改，修订 w4 <FC$  
amortisation                                      摊销 tFL/zqgm  
analytical capacity                             分析能力 sn&y;Vc[$  
analytical procedures                               分析性程序 "#2z 'J  
annual financial statements                        年度会计报表，年度财务报表 p6]4YGw*^  
appendix                                          附录，附表 <k'=_mC_  
applicable                                         适用的 [rv"tz=
 
applicable laws and regulations                 适用的法规 yc2c{<Ya5  
application systems                                  应用系统 A1:<-TF6^p  
apply consistently                              一贯地执行，一贯地实施 D0tmNV@  
appropriate                                       适当的，合适的； T 9\wkb.  
征用，挪用 [K;J#0V+&L  
appropriate authorization                          适当的授权 8*3<Er v  
appropriateness of audit evidence                    审计证据的适当性 3qPj +@  
approval                                    批准，核准 -:`$8/A|  
assertion                                    (会计报表上的)认定；确认
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assessed level of control risk                           对控制风险的评估，控制风险的评估水平 gvO}u2.:  
asset                                                 资产，财产 v`MCV29!}  
asset restructuring                             资产重组 n4+l,~  
assignment of duties                                 职责的划分 NH$a:>  
assistant                                     助理，助理人员  Q0'xn  
associated company                                 联属公司，联营公司 1`N q K  
association                                        联合，结合；协会，社团 dJM)~Ay-  
assumption                                       假设，假定 [
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at a given date                                         在某一特定时日 kt.z,<w5O  
attestation                                         鉴证，公证 -Zd!0HNW1  
attestation service                             鉴证服务 >tnQuFKg]  
audit adjustment                                审计调整 R z 1&(_Ps  
audit areas                                        审计领域 wQ qI@  
audit conclusion                                审计结论 Od70w*,  
audit effectiveness                             审计效果 ^4_)a0Kcm,  
audit efficiency                                  审计效率 QWv+Ja  
audit engagement letter                      审计业务约定书 bB'iK4  
audit evidence                                          审计证据 [op!:K0  
audit fee                                    审计费 xz5Jli  
audit files                                          审计档案 q?g4**C  
audit findings                                     审计中发现的事项 Vo<V!G
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audit implementation stage                        审计实施阶段 BB5(=n+  
audit mark                                        审计标识 9(DS"fgC  
audit materiality                                 审计重要性 B
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audit method                                     审计方法 PI(;t9]b  
audit objective                                         审计目标，审计目的 cdfJa  
audit of financial statements                      会计报表审计，财务报表审计 bsy\L|wd  
audit opinion                                     审计意见 uyMxBc%6  
audit period                                      被审计期间，被审计年度 .}S9C]d:a  
audit plan                                          审计计划 ?9nuL}m!a  
audit planning                                    编制审计计划，制定审计计划，审计计划 "S.5
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audit planning stage                                  审计计划阶段 &U ]L@]x  
audit procedure                                审计程序 J`a$"G B.  
audit programme                               审计程序表，具体审计计划 c iVN-;vi  
audit report                                       审计报告 m8;; O  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 ik)T>rYg0  
audit report with a qualified opinion                 有保留意见的审计报告 0P^RciC f  
audit report with an adverse opinion                否定意见的审计报告 xGTVC=q  
audit report with dual dates                      双重日期审计报告 9F)+p7VJq  
audit reporting stage                                 审计报告阶段 js)M c*]&  
audit responsibility                                   审计责任 SYRr|Lg  
audit results                                      审计结果 R!b<Sg  
audit risk                                          审计风险 4Tgy2[D?q  
audit sampling                                          审计抽样 -iWt~  
audit sampling techniques                         审计抽样方法，审计抽样技术 Meo(|U  
audit strategies                                  审计策略 ;75K:_  
audit summary                                         审计总结，审计小结 a]-F,MJ  
audit team                                         审计小组 4Ei*\:  
audit test                                    审计测试 A ><  
audit trail                                          审计轨迹 p/L|;c  
audit work                                        审计工作 hdt;_qa  
audit working paper                                 审计工作底稿 @ofivCc<%  
audited financial statement                        审计会计报表，已审计财务报表 n@ lf+  
Auditing Guidelines (the～)                      审计规范指南 /]m5HW(P7K  
auditing standards                             审计准则 +X(@o  
audit-oriented working paper                          (审计)业务类工作底稿 ;rZR9fR  
authorisation                                     授权 Aon 3G  
authorisation of transaction                       交易的授权 ,%7>%*nhk  
availability                                         可获得性 $q,2VH:Ip  
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balance                                      余额；差额；平衡 O_}R~p  
balance sheet                                    资产负债表  |`[0U  
bank                                                 银行 }A,9`  
bank account                                    银行账户，银行户头 9$ZQuHSw7  
bank statement                                 银行对账单 l Os91+.%  
barter transaction                              易货交易，以物换物交易 K8M[xaI@  
basis of audit                                    审计依据 69ZGdN  
basis of preparation                                (会计报表的)编制基础 `~0)}K.F  
book of account                               账目，账簿 -l)vl<}  
borrowing                                         借款，贷款，借债 ^k6 A,Ak  
branch                                              分支，分支机构，分店 4{4VC"fa  
brought forward                                (账户余额等的)承上年，承上期，承上页 &{E1w<uv  
budget                                              预算 ln.'}P  
building                                      建筑物；大楼 r(WR=D{  
business conditions                                  业务情况，经营情况 6D3hX>K4  
business licence                               (企业等的)营业执照 LG3D3{H(.  
business relation                                业务关系 D*.U?  

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