[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 m eF7[>!U  
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审计词汇英汉对照 <y
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ability to continue as a going concern               持续经营能力 b_x!m{  
acceptability                                     可接受性，可接受程度 |IAx!Z-P  
acceptable level of detection risk                     检查风险的可接受水平 NLsF6BX/-  
acceptance of engagement                       接受委托 mF6-f#t>H+  
accepting the engagement for the first time              首次接受委托 /X}1%p  
access to asset                                         对资产的接触 {j wv+6]U  
according to                                     根据，依据，依照 a *M|_&MH*  
account balance                                账户余额 m$8siF{<q  
account for                                       对……进行会计处理，核算；解释 s< tG  
accounting                                        会计，会计学 )]>t(  
accounting advisory serve                        会计咨询服务 F/v.
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accounting firm                                 会计师事务所 5_^d3LOT0x  
accounting information                      会计信息，会计资料 "aGmv9\  
accounting period                             会计期间 Y>$5j}K  
accounting policies                                   会计政策 re/-Yu$'  
accounting professional bodies                 会计职业组织，会计职业团体 &8VH m?h  
accounting records                                   会计记录 jFQy[k-B  
accounting responsibility                           会计责任 R@\fqNq  
accounting service                             会计服务 "im5Fn u  
accounting standards                                会计准则 uP9b^LEoN  
Accounting Standards for Business Enterprises       企业会计准则 A}(xH`A  
accounting system                             会计系统 xU; SRB  
accounting treatment                                会计处理 XDK Me}  
accuracy                                    准确性，精确性 ekx(i QA  
additional audit procedures                      追加审计程序 IADSWzQ@  
addressee                                         收件人，收信人 D0J{pAJ  
Administration of State-owned Assets  (the～)     国有资产管理局 1d<?K7%^  
administrative laws and regulations                 行政法规 3W'fEh5  
adverse impact                                 不利影响，负面影响 r/h\>s+N  
adverse opinion                                反对意见 b:(+d"S  
advisory group                                  咨询组，顾问组 Lg\3DzM  
agency fee                                        代理费，代理费用 e1[ReZW  
aggregate                                          总计，合计为…… ! fk W;|  
alternation of document and record                 变造文件和记录 zC*FeqFL<  
alternative audit procedures                      替代审计程序，备选审计程序 eC/{c1C  
amend                                              修改，修订 qO@vXuul,  
amortisation                                      摊销 EW$drY@  
analytical capacity                             分析能力 F=F84_+K  
analytical procedures                               分析性程序 ZK4V-?/[6  
annual financial statements                        年度会计报表，年度财务报表 AO<T6VK  
appendix                                          附录，附表 2I:P}!  
applicable                                         适用的 SU%O\4Ty  
applicable laws and regulations                 适用的法规 5Sl"1HL  
application systems                                  应用系统 QMMpB{FZ`o  
apply consistently                              一贯地执行，一贯地实施 &>-'|(m+2  
appropriate                                       适当的，合适的； 1c,#`\Iikd  
征用，挪用 Bo:epus
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appropriate authorization                          适当的授权 \d
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appropriateness of audit evidence                    审计证据的适当性 Gza=
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approval                                    批准，核准 .XgY&5Qk  
assertion                                    (会计报表上的)认定；确认 sm##owI  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 xWLZlUHEu  
asset                                                 资产，财产 QFTiE1mGH  
asset restructuring                             资产重组 WvU[9ME^)  
assignment of duties                                 职责的划分 bfeTf66c  
assistant                                     助理，助理人员 wPI!i K@Ro  
associated company                                 联属公司，联营公司 t %u0=V  
association                                        联合，结合；协会，社团 1n8y4k)  
assumption                                       假设，假定 &pK0>2  
at a given date                                         在某一特定时日 vU *: M8k  
attestation                                         鉴证，公证 :U\*4l
 
attestation service                             鉴证服务 `n,RC 2yo  
audit adjustment                                审计调整 ]Mq-67  
audit areas                                        审计领域 /yU#UZ4;  
audit conclusion                                审计结论 B}qG-}(V  
audit effectiveness                             审计效果 M8lw; (  
audit efficiency                                  审计效率 d/GSG%zB
 
audit engagement letter                      审计业务约定书 Pjq'c+4.yL  
audit evidence                                          审计证据 T6y~iNd<  
audit fee                                    审计费 Xg.Lo2s  
audit files                                          审计档案 ~v&Q\>'  
audit findings                                     审计中发现的事项 YUSrZ9Yg  
audit implementation stage                        审计实施阶段 U]pE{^\w  
audit mark                                        审计标识 )4fQ~)  
audit materiality                                 审计重要性 54{E&QvL8o  
audit method                                     审计方法 6[t(FcS  
audit objective                                         审计目标，审计目的 fFEB#l!oUb  
audit of financial statements                      会计报表审计，财务报表审计 uznqq}  
audit opinion                                     审计意见 /y1+aTiJ  
audit period                                      被审计期间，被审计年度 `C_qqf  
audit plan                                          审计计划 Na`> p H  
audit planning                                    编制审计计划，制定审计计划，审计计划 Y4YZM  
audit planning stage                                  审计计划阶段 1.%|Er 4  
audit procedure                                审计程序 H8g6ZCU~  
audit programme                               审计程序表，具体审计计划 ^vm6JWwN0B  
audit report                                       审计报告 S9DXd]6q_  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 #^9bBF/  
audit report with a qualified opinion                 有保留意见的审计报告 nK< v
  
audit report with an adverse opinion                否定意见的审计报告 Z<<=2Xl(  
audit report with dual dates                      双重日期审计报告 [1GwcXr  
audit reporting stage                                 审计报告阶段 3LyNi$`f  
audit responsibility                                   审计责任 0.m-}  
audit results                                      审计结果 bOU"s>?  
audit risk                                          审计风险 F<h+d917  
audit sampling                                          审计抽样 `JV(ae0  
audit sampling techniques                         审计抽样方法，审计抽样技术 |t"CH'KJZ  
audit strategies                                  审计策略 ~(*tcs]hY  
audit summary                                         审计总结，审计小结 ,e|"p[z~T  
audit team                                         审计小组 ~jJ.E_i  
audit test                                    审计测试 X<_HQ  
audit trail                                          审计轨迹 &g}P)xr  
audit work                                        审计工作 %4` U' j  
audit working paper                                 审计工作底稿 =84EX<B  
audited financial statement                        审计会计报表，已审计财务报表 %qsl<
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Auditing Guidelines (the～)                      审计规范指南 v`L]dY4,  
auditing standards                             审计准则 +*Wlj8  
audit-oriented working paper                          (审计)业务类工作底稿 ;4dFL\KU  
authorisation                                     授权 Xm<_!=  
authorisation of transaction                       交易的授权 =x?WZMO  
availability                                         可获得性 nN.Gn+Cl  
B m|B)A"Sm  
balance                                      余额；差额；平衡 Dl~(NLM  
balance sheet                                    资产负债表 >aVtYp B  
bank                                                 银行 x?A<X2  
bank account                                    银行账户，银行户头 AEM;ZQU  
bank statement                                 银行对账单 Px-VRANZt  
barter transaction                              易货交易，以物换物交易 Y8%l)g  
basis of audit                                    审计依据 a:GM|X  
basis of preparation                                (会计报表的)编制基础 7V@r^/`8N  
book of account                               账目，账簿 iM7^  
borrowing                                         借款，贷款，借债 0N)DHD?U  
branch                                              分支，分支机构，分店 vaQsG6q[  
brought forward                                (账户余额等的)承上年，承上期，承上页 QSzht$8  
budget                                              预算 (!b)<V*  
building                                      建筑物；大楼 2oc18#iG(  
business conditions                                  业务情况，经营情况 MrUjqv6a[  
business licence                               (企业等的)营业执照 tz?3R#rM  
business relation                                业务关系 n>,GmCo  
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