[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 be:=-B7!  
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审计词汇英汉对照 G;v3kGn  
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ability to continue as a going concern               持续经营能力 TWTh!  
acceptability                                     可接受性，可接受程度 ]m"6a-,`  
acceptable level of detection risk                     检查风险的可接受水平 9:]|TIPi  
acceptance of engagement                       接受委托 3pI)  
accepting the engagement for the first time              首次接受委托 "BD$-]  
access to asset                                         对资产的接触 >'2=3L^Q  
according to                                     根据，依据，依照 qBXIR}  
account balance                                账户余额 W,s Pg\G 3  
account for                                       对……进行会计处理，核算；解释 PBp+(o-  
accounting                                        会计，会计学 C9"yu&l  
accounting advisory serve                        会计咨询服务 V.Qy4u7m  
accounting firm                                 会计师事务所 z)XIA)i6  
accounting information                      会计信息，会计资料 p)w{}@%r  
accounting period                             会计期间 `Fs-z  
accounting policies                                   会计政策 WTQd}f  
accounting professional bodies                 会计职业组织，会计职业团体 o&U/e\zy  
accounting records                                   会计记录 G jo&~*;  
accounting responsibility                           会计责任 -%6Y&_5VK  
accounting service                             会计服务 MFO1v%m  
accounting standards                                会计准则 :dj=kuUTbu  
Accounting Standards for Business Enterprises       企业会计准则 &xMQ  
accounting system                             会计系统 7F 1nBd  
accounting treatment                                会计处理 P~7p~ke  
accuracy                                    准确性，精确性 a&s&6Q|Y  
additional audit procedures                      追加审计程序 Eaw
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addressee                                         收件人，收信人 b {hdEb  
Administration of State-owned Assets  (the～)     国有资产管理局 vFgX]&bE  
administrative laws and regulations                 行政法规  _V_GdQ  
adverse impact                                 不利影响，负面影响 OysO55
i  
adverse opinion                                反对意见 bx=9XZ9g  
advisory group                                  咨询组，顾问组 vN3uLz'<  
agency fee                                        代理费，代理费用 z2cd1HxN  
aggregate                                          总计，合计为…… AN 'L- E  
alternation of document and record                 变造文件和记录 co
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alternative audit procedures                      替代审计程序，备选审计程序 k#pNk7;MZ  
amend                                              修改，修订 A_JNj8<6r  
amortisation                                      摊销 k9 NPC"  
analytical capacity                             分析能力 +tvWp>T+  
analytical procedures                               分析性程序 O>kM2xw  
annual financial statements                        年度会计报表，年度财务报表 (=/}i'  
appendix                                          附录，附表 RqRyZ*n  
applicable                                         适用的 /dq(Z"O_  
applicable laws and regulations                 适用的法规 q ASV\ <n  
application systems                                  应用系统 Q9NKQuSu  
apply consistently                              一贯地执行，一贯地实施 TwL
Q;Q  
appropriate                                       适当的，合适的； 9Jj:d)E>o  
征用，挪用 A,
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appropriate authorization                          适当的授权 qhqqCVrsW  
appropriateness of audit evidence                    审计证据的适当性 ;J&9l >  
approval                                    批准，核准 Nvj0MD{ X  
assertion                                    (会计报表上的)认定；确认 .[8g6:>  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 BhCOT+i;c  
asset                                                 资产，财产 );oE^3]f  
asset restructuring                             资产重组 J^)=8cy  
assignment of duties                                 职责的划分 l~*D jr~  
assistant                                     助理，助理人员 -VO* P  
associated company                                 联属公司，联营公司 |tqYRWn0  
association                                        联合，结合；协会，社团 ]gG&X3jaKq  
assumption                                       假设，假定  _)=eE  
at a given date                                         在某一特定时日 W@FRKDixG  
attestation                                         鉴证，公证 Lm"zW>v  
attestation service                             鉴证服务 \1mTKw)S  
audit adjustment                                审计调整 !J-oGs\ u  
audit areas                                        审计领域 gtlyQ _V  
audit conclusion                                审计结论 $61j_;WF`  
audit effectiveness                             审计效果 G+zIh}9  
audit efficiency                                  审计效率 gL}x|Q2`  
audit engagement letter                      审计业务约定书 -/3D0`R  
audit evidence                                          审计证据 ,R2;oF_  
audit fee                                    审计费 rugR>&mea  
audit files                                          审计档案 ^b@&O-&s  
audit findings                                     审计中发现的事项 ERZWK  
audit implementation stage                        审计实施阶段 >[a&,gS  
audit mark                                        审计标识 HlC[Nu^6U  
audit materiality                                 审计重要性 (4oO8aBB  
audit method                                     审计方法 6h3TU,$r  
audit objective                                         审计目标，审计目的 Zz@wbhMV  
audit of financial statements                      会计报表审计，财务报表审计 r"\g6<RP  
audit opinion                                     审计意见 kcyT#'=j  
audit period                                      被审计期间，被审计年度 u[~= a5:4  
audit plan                                          审计计划 \YrvH  
audit planning                                    编制审计计划，制定审计计划，审计计划 [|{m/`8
C  
audit planning stage                                  审计计划阶段 0$\ j  
audit procedure                                审计程序 CGY,I UG  
audit programme                               审计程序表，具体审计计划 YqNI:znm-  
audit report                                       审计报告 v!77dj 6I  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 +L\bg|;  
audit report with a qualified opinion                 有保留意见的审计报告 unN=yeut  
audit report with an adverse opinion                否定意见的审计报告 +#MQ8d  
audit report with dual dates                      双重日期审计报告 g&`[r6B  
audit reporting stage                                 审计报告阶段 =?s0.(;  
audit responsibility                                   审计责任 H!vX#  
audit results                                      审计结果 &=`6- J  
audit risk                                          审计风险 WSV[)-=:  
audit sampling                                          审计抽样 !y syb  
audit sampling techniques                         审计抽样方法，审计抽样技术 m?_@.O@]  
audit strategies                                  审计策略 #) bqn|0l
 
audit summary                                         审计总结，审计小结 0|D l/
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audit team                                         审计小组 )3A%Un#B  
audit test                                    审计测试 q;#:nf"  
audit trail                                          审计轨迹  Jl |^  
audit work                                        审计工作 JDj^7\`  
audit working paper                                 审计工作底稿 m0_B[dw  
audited financial statement                        审计会计报表，已审计财务报表 <Z^qBM  
Auditing Guidelines (the～)                      审计规范指南 /{HK0fd  
auditing standards                             审计准则 F|{F'UXj|  
audit-oriented working paper                          (审计)业务类工作底稿 kV:C=MLI  
authorisation                                     授权 19#A7  
authorisation of transaction                       交易的授权 A.
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availability                                         可获得性 <N}*|z7=b  
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balance                                      余额；差额；平衡 n,.t~  
balance sheet                                    资产负债表 :MbD=sX  
bank                                                 银行 ``* !b>)  
bank account                                    银行账户，银行户头 h(Ccm
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bank statement                                 银行对账单 |{JJ2c\W  
barter transaction                              易货交易，以物换物交易 k:k!4  
basis of audit                                    审计依据 ;|H(_J=6k  
basis of preparation                                (会计报表的)编制基础 %eDJ]\*^X  
book of account                               账目，账簿 CKgbb4;<m[  
borrowing                                         借款，贷款，借债 nH -1,#`g  
branch                                              分支，分支机构，分店 dpI9DzA;  
brought forward                                (账户余额等的)承上年，承上期，承上页 ~sUWXw7~  
budget                                              预算 **L3T3$)  
building                                      建筑物；大楼 4[^lE?+  
business conditions                                  业务情况，经营情况
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business licence                               (企业等的)营业执照 3PU'd^  
business relation                                业务关系 2-!n+#Cdf  
g1zX^^nd,V  

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