[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 tz;o6,eb  
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审计词汇英汉对照 f~mwDkf?L  
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ability to continue as a going concern               持续经营能力 Pt5wm\  
acceptability                                     可接受性，可接受程度 a^J(TW /  
acceptable level of detection risk                     检查风险的可接受水平 x&;AY  
acceptance of engagement                       接受委托 Wu$ryX  
accepting the engagement for the first time              首次接受委托 ZSQiQ2\)  
access to asset                                         对资产的接触 tB>!1}v  
according to                                     根据，依据，依照 +-'F]?DN'  
account balance                                账户余额 |(%<FY$  
account for                                       对……进行会计处理，核算；解释 {"Sv~L|J;  
accounting                                        会计，会计学 7Fo^:"  
accounting advisory serve                        会计咨询服务 aF?_V!#cT  
accounting firm                                 会计师事务所 2: gh q  
accounting information                      会计信息，会计资料 lot`6]  
accounting period                             会计期间 X2Ak  
accounting policies                                   会计政策 G
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accounting professional bodies                 会计职业组织，会计职业团体 :.g/=Q(T~  
accounting records                                   会计记录 a8T9=KY^  
accounting responsibility                           会计责任 #(614-r/  
accounting service                             会计服务 &qXobJRM  
accounting standards                                会计准则 cN&Ebn  
Accounting Standards for Business Enterprises       企业会计准则 a.%ps:  
accounting system                             会计系统 =_k  
accounting treatment                                会计处理 [ft6xI  
accuracy                                    准确性，精确性 ~Re4
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additional audit procedures                      追加审计程序 Lld45Bayb  
addressee                                         收件人，收信人 A` _d
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Administration of State-owned Assets  (the～)     国有资产管理局 ?+hEs =Xs  
administrative laws and regulations                 行政法规 Jp"29 )w  
adverse impact                                 不利影响，负面影响 M(+Pd_c6  
adverse opinion                                反对意见 J(# 6Cld`c  
advisory group                                  咨询组，顾问组 SV t~pE+Y  
agency fee                                        代理费，代理费用 f u\j  
aggregate                                          总计，合计为…… `e'wWV  
alternation of document and record                 变造文件和记录 tdRvg7v,N%  
alternative audit procedures                      替代审计程序，备选审计程序 :(US um  
amend                                              修改，修订 e: Sd#H!  
amortisation                                      摊销
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analytical capacity                             分析能力 >A{Dpsi\  
analytical procedures                               分析性程序 cL#-vW<s3  
annual financial statements                        年度会计报表，年度财务报表 `:3nF'  
appendix                                          附录，附表 G)s.~ T  
applicable                                         适用的 M4)U [v  
applicable laws and regulations                 适用的法规 ?=Ceo#Er  
application systems                                  应用系统 %|H]T]s  
apply consistently                              一贯地执行，一贯地实施 :|V650/  
appropriate                                       适当的，合适的； vE(]!CB  
征用，挪用 =A,B'n\R  
appropriate authorization                          适当的授权 Ti)Me-g  
appropriateness of audit evidence                    审计证据的适当性 _}p[(sTV  
approval                                    批准，核准 MUl7o@{'  
assertion                                    (会计报表上的)认定；确认 ~ `}),aA  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 :u9'ZHkZ  
asset                                                 资产，财产 5T.U=_ag  
asset restructuring                             资产重组 <Mvniz  
assignment of duties                                 职责的划分 >6Uc|D  
assistant                                     助理，助理人员 }d;2[fR)  
associated company                                 联属公司，联营公司 Eo
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association                                        联合，结合；协会，社团 9+9g(6
 
assumption                                       假设，假定 $`Gl XiV  
at a given date                                         在某一特定时日 _(g0$vRP~  
attestation                                         鉴证，公证 v*Gd=\88  
attestation service                             鉴证服务 vzs4tkG  
audit adjustment                                审计调整 yH"i5L9
 
audit areas                                        审计领域 FW8Zpr!u  
audit conclusion                                审计结论 tx d0S!  
audit effectiveness                             审计效果 &=)O:J
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audit efficiency                                  审计效率 kF^4kCJ@  
audit engagement letter                      审计业务约定书 X7-*`NI^  
audit evidence                                          审计证据 "[7-1}l  
audit fee                                    审计费
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audit files                                          审计档案 R/"f  
audit findings                                     审计中发现的事项 Qqg.z-G%.  
audit implementation stage                        审计实施阶段 ~.3v\Q  
audit mark                                        审计标识 E`_T_O=P  
audit materiality                                 审计重要性 f@YdL6&d-  
audit method                                     审计方法 \k=dqWBr7  
audit objective                                         审计目标，审计目的 `l'T/F\  
audit of financial statements                      会计报表审计，财务报表审计 A{;"e^a-^l  
audit opinion                                     审计意见 P]n0L4c  
audit period                                      被审计期间，被审计年度 )e5=<'f1  
audit plan                                          审计计划 s i2@k  
audit planning                                    编制审计计划，制定审计计划，审计计划 o}QP+  
audit planning stage                                  审计计划阶段 ',g%L_8Sq  
audit procedure                                审计程序 >m lQ@Z_O  
audit programme                               审计程序表，具体审计计划 N{bg-%s10i  
audit report                                       审计报告 rkji#\_-FV  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 ;SI (5rS?  
audit report with a qualified opinion                 有保留意见的审计报告 vrb@::sy0T  
audit report with an adverse opinion                否定意见的审计报告 `Gv\"|Gn  
audit report with dual dates                      双重日期审计报告 b||usv[or  
audit reporting stage                                 审计报告阶段 BA1H)%  
audit responsibility                                   审计责任 D+:s{IcL<  
audit results                                      审计结果 AP%R*0]  
audit risk                                          审计风险 %ZD]qaU 0  
audit sampling                                          审计抽样 mvH8hvD9  
audit sampling techniques                         审计抽样方法，审计抽样技术 uQc("F  
audit strategies                                  审计策略 >k`qPpf&  
audit summary                                         审计总结，审计小结 <eMqg u  
audit team                                         审计小组 ]@Y!,bw&  
audit test                                    审计测试 Htr]_<@  
audit trail                                          审计轨迹 ,gZp/yJ;  
audit work                                        审计工作 67&IaDt s  
audit working paper                                 审计工作底稿 R.WB.FP  
audited financial statement                        审计会计报表，已审计财务报表 Q/3
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Auditing Guidelines (the～)                      审计规范指南 *#>(P  
auditing standards                             审计准则 aHu0z:  
audit-oriented working paper                          (审计)业务类工作底稿 " {~FEx4  
authorisation                                     授权 3. #L  
authorisation of transaction                       交易的授权 QAx9W%  
availability                                         可获得性 uQH]  
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balance                                      余额；差额；平衡 Drtg7v{@\  
balance sheet                                    资产负债表 k0=!%f_G!  
bank                                                 银行 kOo  Vqu  
bank account                                    银行账户，银行户头 I~F&@  
bank statement                                 银行对账单 I2HV{1(i  
barter transaction                              易货交易，以物换物交易 K
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basis of audit                                    审计依据 !yj1X Ar  
basis of preparation                                (会计报表的)编制基础 cO{NiRIb  
book of account                               账目，账簿 ;taZi
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borrowing                                         借款，贷款，借债 FJH>P\+  
branch                                              分支，分支机构，分店 kSEA  
brought forward                                (账户余额等的)承上年，承上期，承上页 $!. [
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budget                                              预算 \y ?*} L  
building                                      建筑物；大楼 5@1h^wv  
business conditions                                  业务情况，经营情况 yLLA:5Q1  
business licence                               (企业等的)营业执照 }iDRlE,  
business relation                                业务关系 VtzZ1/JE  
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