[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 ctP+ECH  
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审计词汇英汉对照 7nB4(A2[S4  
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ability to continue as a going concern               持续经营能力 5gf ~/Zr  
acceptability                                     可接受性，可接受程度 7J);{ &x9h  
acceptable level of detection risk                     检查风险的可接受水平 z4YDngf=4  
acceptance of engagement                       接受委托 .
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accepting the engagement for the first time              首次接受委托 T
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access to asset                                         对资产的接触 7m#EqF$P  
according to                                     根据，依据，依照 nvR%Ub x  
account balance                                账户余额 }ILBX4c  
account for                                       对……进行会计处理，核算；解释 -C2!`/
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accounting                                        会计，会计学 "09v
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accounting advisory serve                        会计咨询服务 [A~?V.G  
accounting firm                                 会计师事务所 T6 /P54S  
accounting information                      会计信息，会计资料 ~>@~ U]  
accounting period                             会计期间 v.RA{a 9  
accounting policies                                   会计政策 n.l#(`($4  
accounting professional bodies                 会计职业组织，会计职业团体 ;-3&yQ7N)  
accounting records                                   会计记录 ;r@=[h   
accounting responsibility                           会计责任 KH2]:&6:Q  
accounting service                             会计服务 fq>{5ODO  
accounting standards                                会计准则 AWcbbj6Nd  
Accounting Standards for Business Enterprises       企业会计准则 N:B<5l '  
accounting system                             会计系统 g[~{iu_$d  
accounting treatment                                会计处理 ozY$}|sjDT  
accuracy                                    准确性，精确性 AJ\gDjj<  
additional audit procedures                      追加审计程序 dQ*^WNUB  
addressee                                         收件人，收信人 2sGKn a  
Administration of State-owned Assets  (the～)     国有资产管理局 uihH")Mo  
administrative laws and regulations                 行政法规 #H6YI3 `G  
adverse impact                                 不利影响，负面影响 d./R;Z- I{  
adverse opinion                                反对意见 nReIi;pi  
advisory group                                  咨询组，顾问组 P].Eb7I  
agency fee                                        代理费，代理费用 {` ):X_$T  
aggregate                                          总计，合计为…… mX>N1zAz  
alternation of document and record                 变造文件和记录 # j Tkz  
alternative audit procedures                      替代审计程序，备选审计程序 q]1p Q)\'p  
amend                                              修改，修订  L]l/w  
amortisation                                      摊销 ?n#$y@U  
analytical capacity                             分析能力 Ys.GBSlHG  
analytical procedures                               分析性程序 1V]ws}XW  
annual financial statements                        年度会计报表，年度财务报表 >,Y+1  
appendix                                          附录，附表 X0L\Ewm  
applicable                                         适用的 0:Bpvl5  
applicable laws and regulations                 适用的法规 @q!T,({kx  
application systems                                  应用系统 _p"u~j~%-  
apply consistently                              一贯地执行，一贯地实施 jwjLxt  
appropriate                                       适当的，合适的； a=W%x{  
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appropriate authorization                          适当的授权 9qDM0'W
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appropriateness of audit evidence                    审计证据的适当性 @(c^u;  
approval                                    批准，核准  j=pg5T  
assertion                                    (会计报表上的)认定；确认 ]-t>
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assessed level of control risk                           对控制风险的评估，控制风险的评估水平 NU_^*@k  
asset                                                 资产，财产 ^/2HH  
asset restructuring                             资产重组 T 9`AL  
assignment of duties                                 职责的划分 .RmFYV0,  
assistant                                     助理，助理人员 Y*#xo7#B  
associated company                                 联属公司，联营公司 7#wB  
association                                        联合，结合；协会，社团 WZ`i\s1#  
assumption                                       假设，假定 7(D)U)9h  
at a given date                                         在某一特定时日 /*;a6S8q  
attestation                                         鉴证，公证 <b'*GB w$  
attestation service                             鉴证服务 X> 98`  
audit adjustment                                审计调整 wdt2T8`I/  
audit areas                                        审计领域 HY_>sD  
audit conclusion                                审计结论 7:g_
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audit effectiveness                             审计效果 G(?1 Urxi  
audit efficiency                                  审计效率 j|8!gW  
audit engagement letter                      审计业务约定书 q{V e%8$"  
audit evidence                                          审计证据 6|lsG6uf  
audit fee                                    审计费 :YRHO|  
audit files                                          审计档案 ^>%.l'1/(  
audit findings                                     审计中发现的事项 iz^a Qx/  
audit implementation stage                        审计实施阶段 V5-!w0{  
audit mark                                        审计标识 ^O<v'\!z-  
audit materiality                                 审计重要性 u ]y[g  
audit method                                     审计方法 <V)z{uK  
audit objective                                         审计目标，审计目的 E5A"sB   
audit of financial statements                      会计报表审计，财务报表审计 tJ_Y6oFm=  
audit opinion                                     审计意见 1.u^shc&|  
audit period                                      被审计期间，被审计年度 )-"<19eu  
audit plan                                          审计计划 5s\;7>  
audit planning                                    编制审计计划，制定审计计划，审计计划 EKO'S+~  
audit planning stage                                  审计计划阶段 (xvg.Nby  
audit procedure                                审计程序 ..h@QQ  
audit programme                               审计程序表，具体审计计划 <B T18u\  
audit report                                       审计报告 x~uDCbL  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 '4d4i  
audit report with a qualified opinion                 有保留意见的审计报告 DZmVm['l  
audit report with an adverse opinion                否定意见的审计报告 I*j~5fsS'  
audit report with dual dates                      双重日期审计报告 ~-NSIV:f  
audit reporting stage                                 审计报告阶段 wEq&O|Vj  
audit responsibility                                   审计责任 g?|Z/eVJ  
audit results                                      审计结果 Kg~D~ +j  
audit risk                                          审计风险 PSv 5tQhm  
audit sampling                                          审计抽样 oj.J;[-  
audit sampling techniques                         审计抽样方法，审计抽样技术 I@z@s}x>  
audit strategies                                  审计策略 `%~
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audit summary                                         审计总结，审计小结 <V}q8k  
audit team                                         审计小组 Q}^Ip7T  
audit test                                    审计测试 0827z  
audit trail                                          审计轨迹 Uc_}="  
audit work                                        审计工作 %}H 2  
audit working paper                                 审计工作底稿 c
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audited financial statement                        审计会计报表，已审计财务报表 (X^ ,.qy  
Auditing Guidelines (the～)                      审计规范指南 G6{'|CV  
auditing standards                             审计准则 ^w%%$9=:r  
audit-oriented working paper                          (审计)业务类工作底稿 wQhuU  
authorisation                                     授权 ah<p_qe9|  
authorisation of transaction                       交易的授权 LUxDP#~7  
availability                                         可获得性 BUwL?  
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balance                                      余额；差额；平衡 9i 9 ,X^=  
balance sheet                                    资产负债表 D=vw0Q_3Y3  
bank                                                 银行 A@_>9;   
bank account                                    银行账户，银行户头
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bank statement                                 银行对账单 )c* xKij  
barter transaction                              易货交易，以物换物交易 h{_\okC>  
basis of audit                                    审计依据 d3\?:}o,  
basis of preparation                                (会计报表的)编制基础 ` ;mQ"lO  
book of account                               账目，账簿 Z5oDj|&l}  
borrowing                                         借款，贷款，借债 \tvL<U"'  
branch                                              分支，分支机构，分店 6/3E!8  
brought forward                                (账户余额等的)承上年，承上期，承上页 raOu
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budget                                              预算 {hOS0).(w7  
building                                      建筑物；大楼 dZIbajs'  
business conditions                                  业务情况，经营情况 #wT6IU1  
business licence                               (企业等的)营业执照 V:j^!*  
business relation                                业务关系 z.SKawm6T  
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