[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
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审计词汇英汉对照 ]t<=a 6<P  
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ability to continue as a going concern               持续经营能力 3nA^s"#p  
acceptability                                     可接受性，可接受程度 A^aY-V  
acceptable level of detection risk                     检查风险的可接受水平 u-~ec{oBu  
acceptance of engagement                       接受委托 HD<$0M|  
accepting the engagement for the first time              首次接受委托 fDr$Wcd~  
access to asset                                         对资产的接触 YI0l&'7  
according to                                     根据，依据，依照 }h y4EJ  
account balance                                账户余额 IYn`&jS{  
account for                                       对……进行会计处理，核算；解释 "e-z2G@z  
accounting                                        会计，会计学 LB@<Q.b,U
 
accounting advisory serve                        会计咨询服务 ue8 @=}  
accounting firm                                 会计师事务所 -gGw_w?)(  
accounting information                      会计信息，会计资料 P 0\`4Cr!  
accounting period                             会计期间 TX5??o  
accounting policies                                   会计政策 4$^mLD$>  
accounting professional bodies                 会计职业组织，会计职业团体 23Cv fP  
accounting records                                   会计记录 <?A4/18K  
accounting responsibility                           会计责任 }/J"/
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accounting service                             会计服务 e\~nqKCb  
accounting standards                                会计准则 K2*rqg  
Accounting Standards for Business Enterprises       企业会计准则 ^.J_w  
accounting system                             会计系统 h`U-{VIrqi  
accounting treatment                                会计处理 Sk EI51]  
accuracy                                    准确性，精确性 6EC',=)6R  
additional audit procedures                      追加审计程序 pbKmFweq  
addressee                                         收件人，收信人 i>S@C@~  
Administration of State-owned Assets  (the～)     国有资产管理局 8K2@[TE=5  
administrative laws and regulations                 行政法规 E$lbm>jsb$  
adverse impact                                 不利影响，负面影响 I{w(`[Nxw*  
adverse opinion                                反对意见 YXo?(T..  
advisory group                                  咨询组，顾问组 cQ1[x>OcU  
agency fee                                        代理费，代理费用 hV $Zr4'  
aggregate                                          总计，合计为…… gy?uk~p  
alternation of document and record                 变造文件和记录 dQ;8,JzIw&  
alternative audit procedures                      替代审计程序，备选审计程序 (PE.v1T  
amend                                              修改，修订 <e! TF@  
amortisation                                      摊销 aMu6{u6  
analytical capacity                             分析能力 H%vgPQ8  
analytical procedures                               分析性程序 N!.o`4 "z  
annual financial statements                        年度会计报表，年度财务报表 KsGW@Ho:  
appendix                                          附录，附表 =WUNBav  
applicable                                         适用的 T}J)n5U}\  
applicable laws and regulations                 适用的法规 b81^756  
application systems                                  应用系统 b7hICO-w  
apply consistently                              一贯地执行，一贯地实施 M2V`|19Q  
appropriate                                       适当的，合适的； U _pPI$ =  
征用，挪用 0(o2<d7  
appropriate authorization                          适当的授权 ;8=Bee4  
appropriateness of audit evidence                    审计证据的适当性 }\m.~$|[  
approval                                    批准，核准 cQ$[Ba  
assertion                                    (会计报表上的)认定；确认 h% >ZN-K)  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 ;a|%W4"  
asset                                                 资产，财产 <:AA R2=  
asset restructuring                             资产重组 PP!/WX   
assignment of duties                                 职责的划分 LV ]10v6  
assistant                                     助理，助理人员 U;kNo3=  
associated company                                 联属公司，联营公司 kJ%a;p`O  
association                                        联合，结合；协会，社团 '-(Z.e~e  
assumption                                       假设，假定 #e=E  
at a given date                                         在某一特定时日 ;^JM
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attestation                                         鉴证，公证 [.Fm-$M-  
attestation service                             鉴证服务 !d 4DTo  
audit adjustment                                审计调整 :CqR1_ n%  
audit areas                                        审计领域 ]Ky`AG`2~  
audit conclusion                                审计结论 qYoU\y7  
audit effectiveness                             审计效果 pFs/ipZX^*  
audit efficiency                                  审计效率 qsEFf(9G  
audit engagement letter                      审计业务约定书 KtJc9dnX  
audit evidence                                          审计证据 l?b*T#uIk  
audit fee                                    审计费 ?*UWg[  
audit files                                          审计档案 3rMi:*?  
audit findings                                     审计中发现的事项 [c;0eFSi2  
audit implementation stage                        审计实施阶段 Lo}T%0"G  
audit mark                                        审计标识 "*HE
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audit materiality                                 审计重要性 $ r-rIW5\  
audit method                                     审计方法 S@[NKY  
audit objective                                         审计目标，审计目的 SnX)&>B  
audit of financial statements                      会计报表审计，财务报表审计 OI0@lSAo <  
audit opinion                                     审计意见 C[{E8Tg/  
audit period                                      被审计期间，被审计年度 _s<BXj  
audit plan                                          审计计划 } PL {i  
audit planning                                    编制审计计划，制定审计计划，审计计划 ]):>9q$C  
audit planning stage                                  审计计划阶段 [OPF3W3z  
audit procedure                                审计程序 D'%M#S0  
audit programme                               审计程序表，具体审计计划 S.>fB7'(?=  
audit report                                       审计报告 Zcw<USF8  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 3xRn  
audit report with a qualified opinion                 有保留意见的审计报告 vz3olHX  
audit report with an adverse opinion                否定意见的审计报告 g`Q!5WK*  
audit report with dual dates                      双重日期审计报告 i" +TKo-  
audit reporting stage                                 审计报告阶段 DGTE#?'(  
audit responsibility                                   审计责任 XL44pE m  
audit results                                      审计结果 FQ0 ;%Z  
audit risk                                          审计风险
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audit sampling                                          审计抽样 YnU*MC}  
audit sampling techniques                         审计抽样方法，审计抽样技术 h'GOO(  
audit strategies                                  审计策略 Ll%}n
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audit summary                                         审计总结，审计小结 a".iVf6y  
audit team                                         审计小组 "Q\b6 7Ch  
audit test                                    审计测试 kZ6:=l  
audit trail                                          审计轨迹 !K2QD[x  
audit work                                        审计工作 X R<g~&h  
audit working paper                                 审计工作底稿 4Wvefq"
 
audited financial statement                        审计会计报表，已审计财务报表 `|&0j4(Pg  
Auditing Guidelines (the～)                      审计规范指南 ,*\s  
auditing standards                             审计准则 A!^r9?<  
audit-oriented working paper                          (审计)业务类工作底稿 vqVwo\oEdU  
authorisation                                     授权 `2\:b^h  
authorisation of transaction                       交易的授权 RZVZ#q(DU  
availability                                         可获得性 '"c`[L7Wn  
B Hj1?c,mo4  
balance                                      余额；差额；平衡 Z;tWV%F5  
balance sheet                                    资产负债表 ^R :zma  
bank                                                 银行 'n
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bank account                                    银行账户，银行户头 *2.h*y'u  
bank statement                                 银行对账单 q-@&n6PEOZ  
barter transaction                              易货交易，以物换物交易 pVzr]WFx  
basis of audit                                    审计依据 3A =\Mb  
basis of preparation                                (会计报表的)编制基础 XL;WU8>  
book of account                               账目，账簿 5-H"{29  
borrowing                                         借款，贷款，借债 h3GUFiZ.  
branch                                              分支，分支机构，分店 <Vo ct  
brought forward                                (账户余额等的)承上年，承上期，承上页 r}(mjC"o  
budget                                              预算 $tc1te  
building                                      建筑物；大楼 )lz)h*%#  
business conditions                                  业务情况，经营情况 ?|_i"*]l  
business licence                               (企业等的)营业执照 ={]POL\ A  
business relation                                业务关系 sV0NDM0  
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