[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^+kA)8  
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审计词汇英汉对照 W`JI/  
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ability to continue as a going concern               持续经营能力 FN/l/OSb  
acceptability                                     可接受性，可接受程度 y7CXE6Y  
acceptable level of detection risk                     检查风险的可接受水平 Qj1%'wWG  
acceptance of engagement                       接受委托 [tSv{
  
accepting the engagement for the first time              首次接受委托 rA8NE>  
access to asset                                         对资产的接触 frm[<-~w0  
according to                                     根据，依据，依照 w5)KWeGa  
account balance                                账户余额 FZ<6kk4  
account for                                       对……进行会计处理，核算；解释 EZ/_uj2&SN  
accounting                                        会计，会计学 `L <sZ;Cj  
accounting advisory serve                        会计咨询服务 t4d/%b~{:U  
accounting firm                                 会计师事务所 ~N| aCi-X  
accounting information                      会计信息，会计资料 tj00xYY  
accounting period                             会计期间 ;
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accounting policies                                   会计政策 \24'iYtqW  
accounting professional bodies                 会计职业组织，会计职业团体 R+He6c!?9  
accounting records                                   会计记录 9Z=hg[`]<
 
accounting responsibility                           会计责任 #Pz'-lo  
accounting service                             会计服务 ? eI)m  
accounting standards                                会计准则 zA$ Y@f  
Accounting Standards for Business Enterprises       企业会计准则 |5FEsts[  
accounting system                             会计系统 >k@{N
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accounting treatment                                会计处理 J0e
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accuracy                                    准确性，精确性 q[vO mes  
additional audit procedures                      追加审计程序 psx_gv,  
addressee                                         收件人，收信人 WuF\{bUh  
Administration of State-owned Assets  (the～)     国有资产管理局 fM:bXR2Y'  
administrative laws and regulations                 行政法规 #')]~Xa  
adverse impact                                 不利影响，负面影响 oa7 N6  
adverse opinion                                反对意见 Ekrpg^3qp"  
advisory group                                  咨询组，顾问组 ?wmu
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agency fee                                        代理费，代理费用 X"g,QqDD  
aggregate                                          总计，合计为……
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alternation of document and record                 变造文件和记录 5oYeUy>N  
alternative audit procedures                      替代审计程序，备选审计程序 Bq
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amend                                              修改，修订 uQW[2f  
amortisation                                      摊销 ,g?M[(wtc  
analytical capacity                             分析能力 `Has3AX8  
analytical procedures                               分析性程序 +|+fDQI  
annual financial statements                        年度会计报表，年度财务报表 54TWFDmGi  
appendix                                          附录，附表 hZUS#75M5  
applicable                                         适用的 Ue,eEer  
applicable laws and regulations                 适用的法规 L7(.dO0C  
application systems                                  应用系统 =8p[ (<F=  
apply consistently                              一贯地执行，一贯地实施 {/?{UbU  
appropriate                                       适当的，合适的； p>pAU$k{O  
征用，挪用 {O!;cI~  
appropriate authorization                          适当的授权 }c4F}Cy  
appropriateness of audit evidence                    审计证据的适当性 "4smW>f:%  
approval                                    批准，核准 U;.cXU{  
assertion                                    (会计报表上的)认定；确认 l<sWM$ez  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 ^( C,LVP<  
asset                                                 资产，财产 C;70,!3  
asset restructuring                             资产重组 B1i'Mzm-4  
assignment of duties                                 职责的划分 5y0LkuRR:  
assistant                                     助理，助理人员 *x2u  
associated company                                 联属公司，联营公司 \4
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association                                        联合，结合；协会，社团 5/m*Lc+r  
assumption                                       假设，假定 ov!L8 9`[u  
at a given date                                         在某一特定时日 +{)V%"{u:  
attestation                                         鉴证，公证 .&^M Z8  
attestation service                             鉴证服务 {=R v FA  
audit adjustment                                审计调整 aM8z_j!!u  
audit areas                                        审计领域 H0.&~!,*  
audit conclusion                                审计结论 g8" {smP/  
audit effectiveness                             审计效果 nu|odP  
audit efficiency                                  审计效率 G jrN1+9=  
audit engagement letter                      审计业务约定书 E*9W 'e~=  
audit evidence                                          审计证据 mUb2U&6(  
audit fee                                    审计费 &.0wPyw  
audit files                                          审计档案 6ESS>I"su  
audit findings                                     审计中发现的事项 >6;RTN/P2  
audit implementation stage                        审计实施阶段 'xM\txZ;  
audit mark                                        审计标识 
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audit materiality                                 审计重要性 AucX4J<  
audit method                                     审计方法 tjm@+xs  
audit objective                                         审计目标，审计目的 9B3}LVg\  
audit of financial statements                      会计报表审计，财务报表审计 c/3]M>+M  
audit opinion                                     审计意见 %= v<3  
audit period                                      被审计期间，被审计年度 i2Gh!5]f  
audit plan                                          审计计划 9 &Od7Cn  
audit planning                                    编制审计计划，制定审计计划，审计计划 Qcs0w(  
audit planning stage                                  审计计划阶段 ,}Ic($To  
audit procedure                                审计程序 IifH=%2Y  
audit programme                               审计程序表，具体审计计划 KiNluGNt  
audit report                                       审计报告 h&{>4{  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 1;M Uemnx`  
audit report with a qualified opinion                 有保留意见的审计报告 z]i
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audit report with an adverse opinion                否定意见的审计报告 LA837%)  
audit report with dual dates                      双重日期审计报告 gBd~:ZUa  
audit reporting stage                                 审计报告阶段 r3Ih]|FK#  
audit responsibility                                   审计责任 e=Kr>~q=  
audit results                                      审计结果 U3c!*i  
audit risk                                          审计风险 A)^A2xZQ  
audit sampling                                          审计抽样 'D H_ihZ  
audit sampling techniques                         审计抽样方法，审计抽样技术 v{U1B
 
audit strategies                                  审计策略 3Q+THg3~?  
audit summary                                         审计总结，审计小结 hN:2(x  
audit team                                         审计小组 UDa \*  
audit test                                    审计测试 _P]k6z+  
audit trail                                          审计轨迹 qjvIp-  
audit work                                        审计工作 =j1Q5@vS  
audit working paper                                 审计工作底稿 :3*0o3C/  
audited financial statement                        审计会计报表，已审计财务报表 rMUQh~a/  
Auditing Guidelines (the～)                      审计规范指南 RK=YFE 0  
auditing standards                             审计准则 &T-udgR9  
audit-oriented working paper                          (审计)业务类工作底稿 I An/?3a~  
authorisation                                     授权  nHL(v  
authorisation of transaction                       交易的授权  _$4vk  
availability                                         可获得性 r+Y]S-o:  
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balance                                      余额；差额；平衡 rwdj  
balance sheet                                    资产负债表 4,R1}.?BzJ  
bank                                                 银行 DcLx[C  
bank account                                    银行账户，银行户头 b;sjw5cm_  
bank statement                                 银行对账单 IqONDdep9  
barter transaction                              易货交易，以物换物交易 -z LxT  
basis of audit                                    审计依据 jvos)$;L-  
basis of preparation                                (会计报表的)编制基础 W*|U  
book of account                               账目，账簿 Rs%6O|u7  
borrowing                                         借款，贷款，借债 * Y Y:JLe  
branch                                              分支，分支机构，分店 .:s**UiDR  
brought forward                                (账户余额等的)承上年，承上期，承上页 Eq/%k $6#1  
budget                                              预算 3&JsYQu  
building                                      建筑物；大楼 Y3I+TI>x  
business conditions                                  业务情况，经营情况 =zW.~(c{  
business licence                               (企业等的)营业执照 |"a%S,
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business relation                                业务关系 ;H8A "$%n~  
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