[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 ~DSle 3  
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审计词汇英汉对照 &CS=*)>$  
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ability to continue as a going concern               持续经营能力 ,HkJ.6KF  
acceptability                                     可接受性，可接受程度 $h2h&6mH  
acceptable level of detection risk                     检查风险的可接受水平 %c&h:7);  
acceptance of engagement                       接受委托 n4ISHxM  
accepting the engagement for the first time              首次接受委托 F/&&VSv>LO  
access to asset                                         对资产的接触 M|\XFO  
according to                                     根据，依据，依照 y
==x  
account balance                                账户余额 Q>|<R[.7  
account for                                       对……进行会计处理，核算；解释 Z$q}y 79^  
accounting                                        会计，会计学 A;%fAI2Vr  
accounting advisory serve                        会计咨询服务 0g1uM:;  
accounting firm                                 会计师事务所 ~ >6(@~6  
accounting information                      会计信息，会计资料 (h E^<jNR  
accounting period                             会计期间 RW3&]l=  
accounting policies                                   会计政策 U+\\#5$  
accounting professional bodies                 会计职业组织，会计职业团体 J ~~WV<6  
accounting records                                   会计记录 a{y;Ub  
accounting responsibility                           会计责任 lwV#j}G  
accounting service                             会计服务 \E n^Vf  
accounting standards                                会计准则 |'Jz(dv[  
Accounting Standards for Business Enterprises       企业会计准则 |kjk{  
accounting system                             会计系统 (u~@@d"  
accounting treatment                                会计处理 FN G]  
accuracy                                    准确性，精确性 Z/%>/  
additional audit procedures                      追加审计程序 &n['#7 <(!  
addressee                                         收件人，收信人 QqRL>.)W  
Administration of State-owned Assets  (the～)     国有资产管理局 0(]C$*~mk  
administrative laws and regulations                 行政法规 ?(E $|A  
adverse impact                                 不利影响，负面影响 Nkc=@l{  
adverse opinion                                反对意见 u-8,9  
advisory group                                  咨询组，顾问组 q>,i `*  
agency fee                                        代理费，代理费用 UF?qL1w  
aggregate                                          总计，合计为…… t)5bHVx  
alternation of document and record                 变造文件和记录 7%C6gU!r  
alternative audit procedures                      替代审计程序，备选审计程序 ]c*&5c$  
amend                                              修改，修订 *S7<QyVh  
amortisation                                      摊销 }LOAT$]XI  
analytical capacity                             分析能力 KZ&{Ya  
analytical procedures                               分析性程序 Fvg>>HVu  
annual financial statements                        年度会计报表，年度财务报表 h/5.>[VwDh  
appendix                                          附录，附表 >]FRHJo_  
applicable                                         适用的 li(g?|AD  
applicable laws and regulations                 适用的法规 U4Il1| M&  
application systems                                  应用系统 )[>{ Ie2  
apply consistently                              一贯地执行，一贯地实施 @?TOg{:  
appropriate                                       适当的，合适的； iXI >>9  
征用，挪用 G8j$&1`:
 
appropriate authorization                          适当的授权 T$!. :v  
appropriateness of audit evidence                    审计证据的适当性  {ZB7,\  
approval                                    批准，核准 bIR7g(PJ.b  
assertion                                    (会计报表上的)认定；确认 ca5Ir<mL  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 dxsPX=\:  
asset                                                 资产，财产 Dz8)u:vRS  
asset restructuring                             资产重组 ~~z}yCl  
assignment of duties                                 职责的划分 Db@$'  
assistant                                     助理，助理人员 |BN^5mqP6  
associated company                                 联属公司，联营公司 .O
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association                                        联合，结合；协会，社团 4 1q|R[js!  
assumption                                       假设，假定 lx(kbSxF  
at a given date                                         在某一特定时日 ("?V
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attestation                                         鉴证，公证 PCtf&U  
attestation service                             鉴证服务 cJ=0zEv  
audit adjustment                                审计调整 4;=+q b  
audit areas                                        审计领域 qi!+Ceo}  
audit conclusion                                审计结论 #L ffmS  
audit effectiveness                             审计效果 o-c.D=~  
audit efficiency                                  审计效率 g{RVxGE7  
audit engagement letter                      审计业务约定书 @X5F$=aqZr  
audit evidence                                          审计证据 0.!_k )tu  
audit fee                                    审计费 z&Cz!HrS  
audit files                                          审计档案 P9c!  
audit findings                                     审计中发现的事项 ?cF`T/z]"  
audit implementation stage                        审计实施阶段 bL-+  
audit mark                                        审计标识 Dn~c  
audit materiality                                 审计重要性 +8h!@  
audit method                                     审计方法 ;LD!eWSK,  
audit objective                                         审计目标，审计目的 4SlEc|'7@  
audit of financial statements                      会计报表审计，财务报表审计 Yv>kToa\^  
audit opinion                                     审计意见 (l}W\iB'd  
audit period                                      被审计期间，被审计年度 F!ZE4S_  
audit plan                                          审计计划 +VT/c  
audit planning                                    编制审计计划，制定审计计划，审计计划 @L0xU??"|  
audit planning stage                                  审计计划阶段 ZW7z[,tk<.  
audit procedure                                审计程序 m) QV2n  
audit programme                               审计程序表，具体审计计划 stQRl_('  
audit report                                       审计报告 zl $mt'\y  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 ;S0Kf{DN2  
audit report with a qualified opinion                 有保留意见的审计报告 #|8Ia:=s
 
audit report with an adverse opinion                否定意见的审计报告 FNlS)Bs  
audit report with dual dates                      双重日期审计报告 +cWo^d.  
audit reporting stage                                 审计报告阶段 z|bAZKSRYx  
audit responsibility                                   审计责任 ;-kC&GZf  
audit results                                      审计结果 O#MaZ.=  
audit risk                                          审计风险 :_k5[KT.]9  
audit sampling                                          审计抽样 Y#[xX2z9  
audit sampling techniques                         审计抽样方法，审计抽样技术 m9 41 Y  
audit strategies                                  审计策略 WYJH+"@%j  
audit summary                                         审计总结，审计小结 )sN}ClgJ  
audit team                                         审计小组 q{Ao j  
audit test                                    审计测试 9$f%  
audit trail                                          审计轨迹 ij5|P4Eka  
audit work                                        审计工作 4ibOVBG:*,  
audit working paper                                 审计工作底稿 ;"B@QPX  
audited financial statement                        审计会计报表，已审计财务报表 swKqsN.  
Auditing Guidelines (the～)                      审计规范指南 mRO@ZY;5  
auditing standards                             审计准则 ;vG%[f`K  
audit-oriented working paper                          (审计)业务类工作底稿 70-nAv  
authorisation                                     授权 'D'H)J  
authorisation of transaction                       交易的授权 X4eo
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availability                                         可获得性 zb3,2D+P  
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balance                                      余额；差额；平衡 U3u j`Oq  
balance sheet                                    资产负债表 |BBo  
bank                                                 银行 muAgsH$/  
bank account                                    银行账户，银行户头 1R,SA:L$  
bank statement                                 银行对账单 nT :n>ja  
barter transaction                              易货交易，以物换物交易 FQBE1h@k0u  
basis of audit                                    审计依据 s}qtM.^W  
basis of preparation                                (会计报表的)编制基础 Fe1XczB  
book of account                               账目，账簿 ZiW&*nN?M  
borrowing                                         借款，贷款，借债 |@5G\N-  
branch                                              分支，分支机构，分店 % oJH 6F  
brought forward                                (账户余额等的)承上年，承上期，承上页 RiG]-K:  
budget                                              预算 #(}'G*  
building                                      建筑物；大楼 4s9qQ8?  
business conditions                                  业务情况，经营情况 GC`/\~TM  
business licence                               (企业等的)营业执照 6<fcG  
business relation                                业务关系 :.=#U  
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