[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 Q$fmD  
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审计词汇英汉对照 b 5^OQH{v  
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ability to continue as a going concern               持续经营能力 V(E/'DR  
acceptability                                     可接受性，可接受程度 $cZUM}@  
acceptable level of detection risk                     检查风险的可接受水平 //aF5:Y#  
acceptance of engagement                       接受委托 SCTA=l.  
accepting the engagement for the first time              首次接受委托 +$Rt+S BD  
access to asset                                         对资产的接触 n ?c]M  
according to                                     根据，依据，依照 9HX =T%  
account balance                                账户余额 gmm.{%1_I;  
account for                                       对……进行会计处理，核算；解释 vI@%F
g+D  
accounting                                        会计，会计学 D:K4H+ch  
accounting advisory serve                        会计咨询服务 y 8DhOlewQ  
accounting firm                                 会计师事务所 12+>5BA  
accounting information                      会计信息，会计资料 /:FOPPs  
accounting period                             会计期间 Q1z;/A$Al  
accounting policies                                   会计政策 8}(]]ayl  
accounting professional bodies                 会计职业组织，会计职业团体 v~Y^
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accounting records                                   会计记录 Y&K;l_  
accounting responsibility                           会计责任 \W`w` o  
accounting service                             会计服务 M8TSt\  
accounting standards                                会计准则 x]33LQ1]  
Accounting Standards for Business Enterprises       企业会计准则 [V WUqlNt>  
accounting system                             会计系统 &>Vfa  
accounting treatment                                会计处理 nakYn  
accuracy                                    准确性，精确性 :Q@&5!]>d  
additional audit procedures                      追加审计程序 nb>7UN.9  
addressee                                         收件人，收信人 aT`%;i^  
Administration of State-owned Assets  (the～)     国有资产管理局 OiP!vn}k  
administrative laws and regulations                 行政法规 3=L.uXVb  
adverse impact                                 不利影响，负面影响 +U3m#Y)k  
adverse opinion                                反对意见 <=,6p>Eo[  
advisory group                                  咨询组，顾问组 ny54XjtG,  
agency fee                                        代理费，代理费用 \oZ5JoO  
aggregate                                          总计，合计为…… /7YF mI/0  
alternation of document and record                 变造文件和记录 Nj 00W1  
alternative audit procedures                      替代审计程序，备选审计程序 fX|Y;S-@+  
amend                                              修改，修订 to$h2#i_  
amortisation                                      摊销 ~T89_L  
analytical capacity                             分析能力 5;{H&O9Q  
analytical procedures                               分析性程序 ~ B(6+~%  
annual financial statements                        年度会计报表，年度财务报表
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appendix                                          附录，附表 nxl[d\ap+n  
applicable                                         适用的 c[ ]4n  
applicable laws and regulations                 适用的法规 2TA*m{\Hr  
application systems                                  应用系统 9*(aUz9j  
apply consistently                              一贯地执行，一贯地实施 cx0*X*  
appropriate                                       适当的，合适的； {qa Aq%'  
征用，挪用 icgSe:Ci  
appropriate authorization                          适当的授权 X'
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appropriateness of audit evidence                    审计证据的适当性 `FC(  
approval                                    批准，核准 :]1TGfS  
assertion                                    (会计报表上的)认定；确认 Dv/WE>?Aw  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 }O4
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asset                                                 资产，财产 TU 1I} ,  
asset restructuring                             资产重组 'uxX5k/D@t  
assignment of duties                                 职责的划分 ^R@j=_8}  
assistant                                     助理，助理人员 9uQ 4u/F  
associated company                                 联属公司，联营公司 ~7Tc$ "I  
association                                        联合，结合；协会，社团 ,c)uX#1  
assumption                                       假设，假定 HF.^
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at a given date                                         在某一特定时日 dB5b@9*  
attestation                                         鉴证，公证 E}tqQ*u  
attestation service                             鉴证服务 ]]wA[c~G  
audit adjustment                                审计调整 !dC<4qZ\C  
audit areas                                        审计领域 {7/0< NG  
audit conclusion                                审计结论 .?Gd'Lp  
audit effectiveness                             审计效果 X<%Q"2hW  
audit efficiency                                  审计效率  1OF& *  
audit engagement letter                      审计业务约定书 ,5*eX  
audit evidence                                          审计证据 $+I;oHWI  
audit fee                                    审计费 =Fr(9(  
audit files                                          审计档案 4zo5}L`Y  
audit findings                                     审计中发现的事项 iS<I0\D  
audit implementation stage                        审计实施阶段 2j[&=R/.  
audit mark                                        审计标识 UTH_^HAN#G  
audit materiality                                 审计重要性 =HlQ36;*  
audit method                                     审计方法 1cD! :[  
audit objective                                         审计目标，审计目的 YS%h^>I^  
audit of financial statements                      会计报表审计，财务报表审计 jYhB +|  
audit opinion                                     审计意见 LmnymcH  
audit period                                      被审计期间，被审计年度 gjAIEI  
audit plan                                          审计计划 ZXuv CI  
audit planning                                    编制审计计划，制定审计计划，审计计划 9BuSN*4  
audit planning stage                                  审计计划阶段 &@yo;kB  
audit procedure                                审计程序 <h'5cO  
audit programme                               审计程序表，具体审计计划 a,WICv0E  
audit report                                       审计报告 *N<&GH(j  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 AQiwugs  
audit report with a qualified opinion                 有保留意见的审计报告 SrK)t.oK  
audit report with an adverse opinion                否定意见的审计报告 iB& 4>+N+  
audit report with dual dates                      双重日期审计报告 vsl]92xI  
audit reporting stage                                 审计报告阶段 :HwA 5Z#  
audit responsibility                                   审计责任 PJL=$gBgKk  
audit results                                      审计结果 M%kO7>h8  
audit risk                                          审计风险 _<OSqE  
audit sampling                                          审计抽样 ?TKRjgW`@_  
audit sampling techniques                         审计抽样方法，审计抽样技术 tyqT  
audit strategies                                  审计策略 E}nH1  
audit summary                                         审计总结，审计小结 _c_[C*T]  
audit team                                         审计小组 1jF`5k  
audit test                                    审计测试  VQS~\:1  
audit trail                                          审计轨迹 R'@9]99  
audit work                                        审计工作 Y*vW!yu  
audit working paper                                 审计工作底稿 n*{sTT  
audited financial statement                        审计会计报表，已审计财务报表 j+,d^!  
Auditing Guidelines (the～)                      审计规范指南 T r1?620  
auditing standards                             审计准则 V eQg-#&I  
audit-oriented working paper                          (审计)业务类工作底稿 S_IUV)  
authorisation                                     授权 cZ2kYn8  
authorisation of transaction                       交易的授权 7M<'/s  
availability                                         可获得性 8;+B*+%@n  
B ^8AXxE  
balance                                      余额；差额；平衡 n74V|b6W  
balance sheet                                    资产负债表 v63"^%LX  
bank                                                 银行 8Y7Q+p|O  
bank account                                    银行账户，银行户头 6U R2IxbE  
bank statement                                 银行对账单 |~vI3]}fx  
barter transaction                              易货交易，以物换物交易 
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basis of audit                                    审计依据 5jgR4a*_v  
basis of preparation                                (会计报表的)编制基础 5?F__Hx*2  
book of account                               账目，账簿 283F)T\Rv  
borrowing                                         借款，贷款，借债 SX# e:_  
branch                                              分支，分支机构，分店 a+Kj1ix  
brought forward                                (账户余额等的)承上年，承上期，承上页 xY^%&n  
budget                                              预算 P<a)25be/  
building                                      建筑物；大楼 E{Ov>osq  
business conditions                                  业务情况，经营情况 
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business licence                               (企业等的)营业执照 "Pu!dJ5[]  
business relation                                业务关系 E4~<V=2l  
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