[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 \Mujx3Fmvx  
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审计词汇英汉对照 &oA p[]  
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ability to continue as a going concern               持续经营能力 H-*"%SJ  
acceptability                                     可接受性，可接受程度 _$W</8<  
acceptable level of detection risk                     检查风险的可接受水平 <hYrcOt  
acceptance of engagement                       接受委托 ]>K02SVT:  
accepting the engagement for the first time              首次接受委托 *\UxdL 22  
access to asset                                         对资产的接触 :4{;^|RgU  
according to                                     根据，依据，依照 ,u^RZ[}  
account balance                                账户余额 ;+) M~2 =  
account for                                       对……进行会计处理，核算；解释 ,P?R 3  
accounting                                        会计，会计学 #WOb&h  
accounting advisory serve                        会计咨询服务 ?q68{!{bi  
accounting firm                                 会计师事务所 Qp~ W|zi(  
accounting information                      会计信息，会计资料 =<_ei|ME  
accounting period                             会计期间 6l{=[\.Xa  
accounting policies                                   会计政策 @.4e^Km  
accounting professional bodies                 会计职业组织，会计职业团体 ,O9rL :?  
accounting records                                   会计记录 8?n6
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accounting responsibility                           会计责任 Kg#5 @;  
accounting service                             会计服务 -nC 5  
accounting standards                                会计准则 xJ;DkPh  
Accounting Standards for Business Enterprises       企业会计准则 xai A?  
accounting system                             会计系统 SqiLp!Y`  
accounting treatment                                会计处理 t`"]"Re  
accuracy                                    准确性，精确性 \"E-z.wW=  
additional audit procedures                      追加审计程序 M5SA lj  
addressee                                         收件人，收信人 JG2)-x;9  
Administration of State-owned Assets  (the～)     国有资产管理局 ]Z@+ |&@L  
administrative laws and regulations                 行政法规 {kLL&`ii  
adverse impact                                 不利影响，负面影响 ''@upZBJ  
adverse opinion                                反对意见 \Z +O9T%  
advisory group                                  咨询组，顾问组 ~}SOd<n)|  
agency fee                                        代理费，代理费用 :QSCky*i  
aggregate                                          总计，合计为…… ]t69a4&,#9  
alternation of document and record                 变造文件和记录 1I#S?RSb  
alternative audit procedures                      替代审计程序，备选审计程序 iNTw;ov  
amend                                              修改，修订 + sTZ) 5vQ  
amortisation                                      摊销 Wcgy:
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analytical capacity                             分析能力 ]"Do%
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analytical procedures                               分析性程序 q><E?  
annual financial statements                        年度会计报表，年度财务报表 t^|+|>S  
appendix                                          附录，附表 u-CCUMR  
applicable                                         适用的 D@Zb|EI%<  
applicable laws and regulations                 适用的法规 %N"9'g>  
application systems                                  应用系统 </K"\EU  
apply consistently                              一贯地执行，一贯地实施 39W"G7n?v  
appropriate                                       适当的，合适的； zU+` o?al  
征用，挪用 oSb,)k@  
appropriate authorization                          适当的授权 -3M6[`/  
appropriateness of audit evidence                    审计证据的适当性 i;1EXM  
approval                                    批准，核准 Y)x(+#  
assertion                                    (会计报表上的)认定；确认 mUj=NRq  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 ,j4 ;:F  
asset                                                 资产，财产 G
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asset restructuring                             资产重组 ^-CQ9r*  
assignment of duties                                 职责的划分 ))M; .b.D  
assistant                                     助理，助理人员 Ksp!xFk  
associated company                                 联属公司，联营公司 xh7#\m_U8  
association                                        联合，结合；协会，社团 =6mnXpM.  
assumption                                       假设，假定 >*TFM[((Y)  
at a given date                                         在某一特定时日 2:(h17So  
attestation                                         鉴证，公证 bK)gB!  
attestation service                             鉴证服务 W$x'+t5H  
audit adjustment                                审计调整 R<}Yf[TQ  
audit areas                                        审计领域 k+^-;=u6<  
audit conclusion                                审计结论 LL~bq(b  
audit effectiveness                             审计效果 Ok-*xd  
audit efficiency                                  审计效率 #+2|ZfCn%  
audit engagement letter                      审计业务约定书 $-dz1}  
audit evidence                                          审计证据 q4XS E,  
audit fee                                    审计费 ^]He]FW':G  
audit files                                          审计档案 >?b9Xh  
audit findings                                     审计中发现的事项 0Hz*L,Bh4  
audit implementation stage                        审计实施阶段 L0_qHLY  
audit mark                                        审计标识 qTA
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audit materiality                                 审计重要性
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audit method                                     审计方法 <y+8\m   
audit objective                                         审计目标，审计目的 JW!SrM xF  
audit of financial statements                      会计报表审计，财务报表审计 F
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audit opinion                                     审计意见 EUvxil  
audit period                                      被审计期间，被审计年度 c k=  
audit plan                                          审计计划 b"+J8W  
audit planning                                    编制审计计划，制定审计计划，审计计划 G S^U6Xef  
audit planning stage                                  审计计划阶段 Bc{#ia
  
audit procedure                                审计程序 =sG9]a<I  
audit programme                               审计程序表，具体审计计划 D0?l
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audit report                                       审计报告 ~!c~jcq]lZ  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 _v2K1 1  
audit report with a qualified opinion                 有保留意见的审计报告 qMAH~P0u  
audit report with an adverse opinion                否定意见的审计报告 sR`WV6!9  
audit report with dual dates                      双重日期审计报告 [XA f=x  
audit reporting stage                                 审计报告阶段 e[t+pnRh  
audit responsibility                                   审计责任 b46 9   
audit results                                      审计结果 W s!N%%g  
audit risk                                          审计风险 :@6,|2be=  
audit sampling                                          审计抽样 H26'8e  
audit sampling techniques                         审计抽样方法，审计抽样技术 M[ea!an  
audit strategies                                  审计策略 u$c)B<.UR  
audit summary                                         审计总结，审计小结 t:m2[U_}  
audit team                                         审计小组 D.2HM  
audit test                                    审计测试 gt5   
audit trail                                          审计轨迹 2}P<}-?6  
audit work                                        审计工作 $=8?@My<  
audit working paper                                 审计工作底稿 |BD]K0  
audited financial statement                        审计会计报表，已审计财务报表 gt3;Xi  
Auditing Guidelines (the～)                      审计规范指南 hB#z8D  
auditing standards                             审计准则 .7-Yu1{2  
audit-oriented working paper                          (审计)业务类工作底稿 i"uAT$xe  
authorisation                                     授权 w, u`06  
authorisation of transaction                       交易的授权 '|r('CIBN/  
availability                                         可获得性 *yGOmi

 
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balance                                      余额；差额；平衡 YShtoaCx>  
balance sheet                                    资产负债表 GI}h)T  
bank                                                 银行 :%Dw3IrOM  
bank account                                    银行账户，银行户头 i)V-q9\  
bank statement                                 银行对账单 EQ&E C  
barter transaction                              易货交易，以物换物交易 `jR;Rcz C  
basis of audit                                    审计依据 ZFy>Z:&S,  
basis of preparation                                (会计报表的)编制基础 !m"(SJn"  
book of account                               账目，账簿 >= Hcw  
borrowing                                         借款，贷款，借债 ^a@Vn\V1  
branch                                              分支，分支机构，分店 W! FmC$Kc  
brought forward                                (账户余额等的)承上年，承上期，承上页 XJ;kyEx3=O  
budget                                              预算 ?^ 9TtxM  
building                                      建筑物；大楼 !*wK4UcX"  
business conditions                                  业务情况，经营情况 v~:$]a8  
business licence                               (企业等的)营业执照 ^+:_S9qst  
business relation                                业务关系 c?L_n=B  
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