[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 0wqw5KC  
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审计词汇英汉对照 Sa)L=5Nr  
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ability to continue as a going concern               持续经营能力 *b{Hj'HaH  
acceptability                                     可接受性，可接受程度 B&KIM{j\  
acceptable level of detection risk                     检查风险的可接受水平 7,?ai6{  
acceptance of engagement                       接受委托 s^)(.e_  
accepting the engagement for the first time              首次接受委托 ,=@WE>ip  
access to asset                                         对资产的接触 @pJ;L1sn   
according to                                     根据，依据，依照 H%=;pD>o  
account balance                                账户余额 Ai 8+U)  
account for                                       对……进行会计处理，核算；解释 \(^]R,~*!b  
accounting                                        会计，会计学 M`=\ijUwN  
accounting advisory serve                        会计咨询服务 $b^niL  
accounting firm                                 会计师事务所 uJ1oo| sn  
accounting information                      会计信息，会计资料 *<{hLf  
accounting period                             会计期间 r  da: ~  
accounting policies                                   会计政策 v'`qn  
accounting professional bodies                 会计职业组织，会计职业团体 eUu<q/FUMj  
accounting records                                   会计记录 WT,dTn;W  
accounting responsibility                           会计责任 L 1

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accounting service                             会计服务 N7 _
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accounting standards                                会计准则 .VmRk9Z  
Accounting Standards for Business Enterprises       企业会计准则 QDK }e:4q  
accounting system                             会计系统 if1)AE-  
accounting treatment                                会计处理 1"<{_&d1  
accuracy                                    准确性，精确性 "f3mi[  
additional audit procedures                      追加审计程序 /a}N6KUi  
addressee                                         收件人，收信人 K-.%1d@$y  
Administration of State-owned Assets  (the～)     国有资产管理局 U CFw+  
administrative laws and regulations                 行政法规 ei]Q<vT6  
adverse impact                                 不利影响，负面影响 $K\;sn; |:  
adverse opinion                                反对意见 I&1.}{G>F  
advisory group                                  咨询组，顾问组 #MMp0  
agency fee                                        代理费，代理费用 voP#}fD  
aggregate                                          总计，合计为…… .[:WMCc\  
alternation of document and record                 变造文件和记录 =b6G' O[  
alternative audit procedures                      替代审计程序，备选审计程序 WwKpZ67$R  
amend                                              修改，修订 u1z!OofN>  
amortisation                                      摊销 51AA,"2[_  
analytical capacity                             分析能力 b?M. 0{"H  
analytical procedures                               分析性程序 7Y4D9pw  
annual financial statements                        年度会计报表，年度财务报表 eXLdb-  
appendix                                          附录，附表 /bC@^Y&}  
applicable                                         适用的 %f&Bt,xEo  
applicable laws and regulations                 适用的法规 m60hTJ?N)  
application systems                                  应用系统 |`I9K#w3  
apply consistently                              一贯地执行，一贯地实施 eq2LV=d{m  
appropriate                                       适当的，合适的； =(,kjw88w  
征用，挪用 ay{]Vqi9  
appropriate authorization                          适当的授权 /Vv)00  
appropriateness of audit evidence                    审计证据的适当性 s9u7z qCF  
approval                                    批准，核准 0@&;JMh6<  
assertion                                    (会计报表上的)认定；确认 u VUrg;>  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 ph~ #{B(\  
asset                                                 资产，财产 7{rRQ~s&g9  
asset restructuring                             资产重组 ?IO3w{fmH  
assignment of duties                                 职责的划分 bg|=)sw4  
assistant                                     助理，助理人员 6UPGE",u  
associated company                                 联属公司，联营公司 0V2~  
association                                        联合，结合；协会，社团 --`W1!jI@  
assumption                                       假设，假定 N45@)s!F9j  
at a given date                                         在某一特定时日 [S.zWPX9{  
attestation                                         鉴证，公证 `
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attestation service                             鉴证服务 jlD3SF~2  
audit adjustment                                审计调整 #g Rns  
audit areas                                        审计领域 OtT*)8*c  
audit conclusion                                审计结论 |;C;d"JC2  
audit effectiveness                             审计效果 =NRiro  
audit efficiency                                  审计效率 _z"\3hZ  
audit engagement letter                      审计业务约定书 &b 19s=Z,  
audit evidence                                          审计证据 A o9|t;i  
audit fee                                    审计费 eTtiAF=bW  
audit files                                          审计档案 Ojp|/yd^YL  
audit findings                                     审计中发现的事项 . Eb=KG  
audit implementation stage                        审计实施阶段 H Mfhe[A?  
audit mark                                        审计标识 _oU~S$hO  
audit materiality                                 审计重要性 8vvNn>Q  
audit method                                     审计方法 w*4sT+ P  
audit objective                                         审计目标，审计目的 g*%o%Lv  
audit of financial statements                      会计报表审计，财务报表审计 vb\R~%@T,  
audit opinion                                     审计意见 'sjks sy.3  
audit period                                      被审计期间，被审计年度 \AD|;tA\vE  
audit plan                                          审计计划 MG,?,1_ &  
audit planning                                    编制审计计划，制定审计计划，审计计划 v)!^%D  
audit planning stage                                  审计计划阶段 p1\EC#Q  
audit procedure                                审计程序 yMb.~A^$J  
audit programme                               审计程序表，具体审计计划 %BkPkQA  
audit report                                       审计报告 hl+ T  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 f[$Z<:D-ve  
audit report with a qualified opinion                 有保留意见的审计报告 c/G ^}d%  
audit report with an adverse opinion                否定意见的审计报告 q0_Pl*  
audit report with dual dates                      双重日期审计报告 n{%[G2.A  
audit reporting stage                                 审计报告阶段 ~0{F,R.$  
audit responsibility                                   审计责任 7(zY:9|(  
audit results                                      审计结果 &<5oDdC  
audit risk                                          审计风险 %e=UYBj"  
audit sampling                                          审计抽样 cvnRd.&  
audit sampling techniques                         审计抽样方法，审计抽样技术 kQtnT7  
audit strategies                                  审计策略 h{VGhkU9f  
audit summary                                         审计总结，审计小结 L?hWH0^3  
audit team                                         审计小组 g6q67m<h  
audit test                                    审计测试 `H|#l\  
audit trail                                          审计轨迹 Ktf lbI!  
audit work                                        审计工作 Io)@u~yz  
audit working paper                                 审计工作底稿 ]1KF3$n0  
audited financial statement                        审计会计报表，已审计财务报表 a#P
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Auditing Guidelines (the～)                      审计规范指南 fh}j)*K8  
auditing standards                             审计准则 0hju@&Aa  
audit-oriented working paper                          (审计)业务类工作底稿 -Wl79lE  
authorisation                                     授权 v6KF0mqA&  
authorisation of transaction                       交易的授权 N1z:9=(I  
availability                                         可获得性 9iOTT%pq  
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balance                                      余额；差额；平衡 Yg3emn|a  
balance sheet                                    资产负债表 JVNp= ikK  
bank                                                 银行 O<qo%f
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bank account                                    银行账户，银行户头 r(/+- t  
bank statement                                 银行对账单 ^$F1U,oi  
barter transaction                              易货交易，以物换物交易 Nc[u?-  
basis of audit                                    审计依据 B3&`/{u  
basis of preparation                                (会计报表的)编制基础 4Vf Zw\^  
book of account                               账目，账簿 +# tmsv]2  
borrowing                                         借款，贷款，借债 M!b"c4|<  
branch                                              分支，分支机构，分店 gLPgh
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brought forward                                (账户余额等的)承上年，承上期，承上页
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budget                                              预算 BjCg!6`XF  
building                                      建筑物；大楼 p EbyQ[  
business conditions                                  业务情况，经营情况 Z\*jt B:  
business licence                               (企业等的)营业执照 ^ N
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business relation                                业务关系 $#
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