[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 a}:A,t<6  
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审计词汇英汉对照 %'Zc2h&z  
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ability to continue as a going concern               持续经营能力 ^_v[QV  
acceptability                                     可接受性，可接受程度 1EVfowIl  
acceptable level of detection risk                     检查风险的可接受水平 \+- zRR0  
acceptance of engagement                       接受委托 rwiw Rh  
accepting the engagement for the first time              首次接受委托 7ftR4  
access to asset                                         对资产的接触 KQ&Y2l1*>>  
according to                                     根据，依据，依照 "`pNH'  
account balance                                账户余额 |xn#\epy@  
account for                                       对……进行会计处理，核算；解释 Q"40#RFA  
accounting                                        会计，会计学 9A~>`.y
 
accounting advisory serve                        会计咨询服务 ,V,f2W 4  
accounting firm                                 会计师事务所 #~L!pKM  
accounting information                      会计信息，会计资料 R (G2qi  
accounting period                             会计期间 6?N4l ]l  
accounting policies                                   会计政策 v
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accounting professional bodies                 会计职业组织，会计职业团体 2 P=[  
accounting records                                   会计记录 ; e@gO  
accounting responsibility                           会计责任 8p&kLo&  
accounting service                             会计服务 m`z7fi
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accounting standards                                会计准则 74+A+SK[  
Accounting Standards for Business Enterprises       企业会计准则 nX|Q~ x]  
accounting system                             会计系统 _a](V6  
accounting treatment                                会计处理 ~.J,A\F  
accuracy                                    准确性，精确性 *ZaaO^!  
additional audit procedures                      追加审计程序 t8QRi!\=  
addressee                                         收件人，收信人 c!It^*  
Administration of State-owned Assets  (the～)     国有资产管理局 GF8 -_X  
administrative laws and regulations                 行政法规 J!{Al  
adverse impact                                 不利影响，负面影响 ;f:gX`"\  
adverse opinion                                反对意见 yub{8f;v  
advisory group                                  咨询组，顾问组 mzWP8Hlw  
agency fee                                        代理费，代理费用 LN4qYp6)G  
aggregate                                          总计，合计为…… B{C_hy-fw  
alternation of document and record                 变造文件和记录 Ve}[XqdS^p  
alternative audit procedures                      替代审计程序，备选审计程序 `\bT'~P  
amend                                              修改，修订 ks*Y9D*=  
amortisation                                      摊销 <:& de8bT  
analytical capacity                             分析能力 /@hJpz|+   
analytical procedures                               分析性程序 v?%LQKO  
annual financial statements                        年度会计报表，年度财务报表 Bq@zaMv  
appendix                                          附录，附表 Tk*w3c"$  
applicable                                         适用的 D8%AV;-Y  
applicable laws and regulations                 适用的法规 $IVwA  
application systems                                  应用系统 !4WEk  
apply consistently                              一贯地执行，一贯地实施 7\ypW$Ot  
appropriate                                       适当的，合适的； <_Eg?ePW#  
征用，挪用 :]PM_V|  
appropriate authorization                          适当的授权 T-gk<V  
appropriateness of audit evidence                    审计证据的适当性 Ts9ktPlm  
approval                                    批准，核准 "7,FXTa
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assertion                                    (会计报表上的)认定；确认 pu+ur=5&  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 Tde0~j}  
asset                                                 资产，财产 .$!{-v[  
asset restructuring                             资产重组 fKHE;A*>%  
assignment of duties                                 职责的划分 S{#cD1>.  
assistant                                     助理，助理人员 e)H!uR
 
associated company                                 联属公司，联营公司 xyA-P& N  
association                                        联合，结合；协会，社团 M6rc!K  
assumption                                       假设，假定 t\4[``t  
at a given date                                         在某一特定时日 \K iwUz  
attestation                                         鉴证，公证 + H_WlYg-  
attestation service                             鉴证服务 3QXjD/h  
audit adjustment                                审计调整 ^e Gue  
audit areas                                        审计领域 El- ? %  
audit conclusion                                审计结论 ) JD(`  
audit effectiveness                             审计效果 1u|V`J)0  
audit efficiency                                  审计效率 uuNR?1fS  
audit engagement letter                      审计业务约定书 WC,+Cn e  
audit evidence                                          审计证据 uH@FU60  
audit fee                                    审计费 WG7k(Sp]  
audit files                                          审计档案 +GF#?X0^  
audit findings                                     审计中发现的事项
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audit implementation stage                        审计实施阶段 \.uc06  
audit mark                                        审计标识 $HJTj29/  
audit materiality                                 审计重要性 &fOdlQ?  
audit method                                     审计方法 EH*o"N`!r  
audit objective                                         审计目标，审计目的 8RW&r  
audit of financial statements                      会计报表审计，财务报表审计 5J2=`=FK  
audit opinion                                     审计意见 <#M`5X.  
audit period                                      被审计期间，被审计年度 IA

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audit plan                                          审计计划 k]A8% z  
audit planning                                    编制审计计划，制定审计计划，审计计划 tV;`fV   
audit planning stage                                  审计计划阶段 6w[}&pX"z  
audit procedure                                审计程序 q.#[TI ^  
audit programme                               审计程序表，具体审计计划 MJ` 3ta  
audit report                                       审计报告 U]|agz>  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 SqA J-_~  
audit report with a qualified opinion                 有保留意见的审计报告 h#r^teui)  
audit report with an adverse opinion                否定意见的审计报告 o Y}]UB>  
audit report with dual dates                      双重日期审计报告 Ih}1%Jq  
audit reporting stage                                 审计报告阶段 ?, r~=  
audit responsibility                                   审计责任 6K`c/)  
audit results                                      审计结果 <A5 ]]{9 +  
audit risk                                          审计风险 V/d/L3p  
audit sampling                                          审计抽样 )E# 2J$TD  
audit sampling techniques                         审计抽样方法，审计抽样技术 4mjgt<`  
audit strategies                                  审计策略 4Y> Yi*n  
audit summary                                         审计总结，审计小结 epHJ@W@#  
audit team                                         审计小组 j@gMbiu  
audit test                                    审计测试 ~[WF_NU1y  
audit trail                                          审计轨迹 cF)/^5Z  
audit work                                        审计工作 U9y|>P\)T  
audit working paper                                 审计工作底稿 (>4aibA'P  
audited financial statement                        审计会计报表，已审计财务报表 2&PPz}Sw  
Auditing Guidelines (the～)                      审计规范指南 h%; e0Xz|  
auditing standards                             审计准则 M 3 '$[  
audit-oriented working paper                          (审计)业务类工作底稿 PNOGN|D  
authorisation                                     授权 $rF=_D6  
authorisation of transaction                       交易的授权 )4> 2IQ  
availability                                         可获得性 K,'*Dz  
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balance                                      余额；差额；平衡 =L|tp%!  
balance sheet                                    资产负债表 >_dx_<75&  
bank                                                 银行 @`opDu!  
bank account                                    银行账户，银行户头 Z/x*Y#0@n  
bank statement                                 银行对账单 fDE%R={!n5  
barter transaction                              易货交易，以物换物交易 J:uW`R  
basis of audit                                    审计依据 Y2B&go  
basis of preparation                                (会计报表的)编制基础 )VL96did  
book of account                               账目，账簿 a?|vQ*W  
borrowing                                         借款，贷款，借债 YprHwL  
branch                                              分支，分支机构，分店 |(moWY=  
brought forward                                (账户余额等的)承上年，承上期，承上页 V.ht, ~l  
budget                                              预算 F' U 50usV  
building                                      建筑物；大楼 )"zvwgaW  
business conditions                                  业务情况，经营情况 j'[m:/  
business licence                               (企业等的)营业执照 w-Nhs6  
business relation                                业务关系 QB.J,o*XD4  
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