[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 4"vaMa  
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审计词汇英汉对照 f):~8_0b  
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ability to continue as a going concern               持续经营能力 ^MmC$U^n  
acceptability                                     可接受性，可接受程度 )=
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acceptable level of detection risk                     检查风险的可接受水平 Q8MS,7y/  
acceptance of engagement                       接受委托 XTDE53Js&  
accepting the engagement for the first time              首次接受委托 L}j0a>=x4  
access to asset                                         对资产的接触 t+nRw?Z  
according to                                     根据，依据，依照 vSW L$Y2  
account balance                                账户余额 SjdZyJa  
account for                                       对……进行会计处理，核算；解释 .!}hhiF,Z  
accounting                                        会计，会计学 Lz\UZeq  
accounting advisory serve                        会计咨询服务 k?VQi5M  
accounting firm                                 会计师事务所 p[2GkP  
accounting information                      会计信息，会计资料 SLhEc  
accounting period                             会计期间 wG8Wez%  
accounting policies                                   会计政策 *wV[TKaN  
accounting professional bodies                 会计职业组织，会计职业团体 #'hLb  
accounting records                                   会计记录 c {I"R8  
accounting responsibility                           会计责任 o/
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accounting service                             会计服务 Z7jX9e"L  
accounting standards                                会计准则 9B+wYJp  
Accounting Standards for Business Enterprises       企业会计准则 4UA
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accounting system                             会计系统 c0 WFlj9b  
accounting treatment                                会计处理 eu'1H@vX(  
accuracy                                    准确性，精确性 IwpbfZ  
additional audit procedures                      追加审计程序 hFvi5I-b  
addressee                                         收件人，收信人 s{/qS3=  
Administration of State-owned Assets  (the～)     国有资产管理局 wE).>  
administrative laws and regulations                 行政法规 89cVJ4]g~!  
adverse impact                                 不利影响，负面影响 Q&M'=+T  
adverse opinion                                反对意见 P.sg
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advisory group                                  咨询组，顾问组 50a
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agency fee                                        代理费，代理费用 mh;X~.98  
aggregate                                          总计，合计为…… (3*UPZv  
alternation of document and record                 变造文件和记录 '9J|=z9.  
alternative audit procedures                      替代审计程序，备选审计程序 |)W!jC&k  
amend                                              修改，修订 ;5<-)  
amortisation                                      摊销 YYRT.U'  
analytical capacity                             分析能力 6(sIYZ2yq  
analytical procedures                               分析性程序 Poa?Ej  
annual financial statements                        年度会计报表，年度财务报表 ,M3z!=oIGn  
appendix                                          附录，附表 J -Qh/d%]  
applicable                                         适用的 qvt-  
applicable laws and regulations                 适用的法规 T`$KeuL  
application systems                                  应用系统 HBLWOQab  
apply consistently                              一贯地执行，一贯地实施 ?kt=z4h9(  
appropriate                                       适当的，合适的； U '[?9/T  
征用，挪用 |t\|:E>" }  
appropriate authorization                          适当的授权 ][Y^-Ak1  
appropriateness of audit evidence                    审计证据的适当性 ^ua12f  
approval                                    批准，核准 #B\=Aa`*  
assertion                                    (会计报表上的)认定；确认
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assessed level of control risk                           对控制风险的评估，控制风险的评估水平 Su8'$CFz$.  
asset                                                 资产，财产 R V!o4"\]  
asset restructuring                             资产重组 FQf#*  
assignment of duties                                 职责的划分 ${U6=  
assistant                                     助理，助理人员 J-J3=JG  
associated company                                 联属公司，联营公司 "E*8h/4u  
association                                        联合，结合；协会，社团 |0{ i9.=  
assumption                                       假设，假定 W81o"TR|pt  
at a given date                                         在某一特定时日 J"[3~&em  
attestation                                         鉴证，公证 "+iAd.qd  
attestation service                             鉴证服务 FsCwF&/q  
audit adjustment                                审计调整 =sQ(iso%f  
audit areas                                        审计领域 $cK^23H/Fj  
audit conclusion                                审计结论 wsg//Ec]  
audit effectiveness                             审计效果 /BzA(Ic/  
audit efficiency                                  审计效率 =aow d4t  
audit engagement letter                      审计业务约定书 
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audit evidence                                          审计证据 GhnE>d;i  
audit fee                                    审计费 8wiA  
audit files                                          审计档案 dE>v\0 3!8  
audit findings                                     审计中发现的事项 Mn"/#tXL-  
audit implementation stage                        审计实施阶段 A9BxwQU#  
audit mark                                        审计标识 X}apxSd"  
audit materiality                                 审计重要性 >rwYDT#m]  
audit method                                     审计方法 !C7<sZ`C  
audit objective                                         审计目标，审计目的 ^`&HWp  
audit of financial statements                      会计报表审计，财务报表审计 ?~qC,N[  
audit opinion                                     审计意见 \:sk9k  
audit period                                      被审计期间，被审计年度 `?SGXXC  
audit plan                                          审计计划 ||a`fH  
audit planning                                    编制审计计划，制定审计计划，审计计划 |h1^Gv  
audit planning stage                                  审计计划阶段 (G5T%[/U  
audit procedure                                审计程序 onzA7Gre  
audit programme                               审计程序表，具体审计计划 >5i?JUZ  
audit report                                       审计报告 0^>E`/  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 $DV-Ieb  
audit report with a qualified opinion                 有保留意见的审计报告
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audit report with an adverse opinion                否定意见的审计报告 7l}~4dm2J  
audit report with dual dates                      双重日期审计报告 %)IrXz>Zh  
audit reporting stage                                 审计报告阶段 -IvL+}K  
audit responsibility                                   审计责任 |p'i,.(c_W  
audit results                                      审计结果 s
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audit risk                                          审计风险  3Vu8F"  
audit sampling                                          审计抽样 #5
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audit sampling techniques                         审计抽样方法，审计抽样技术 $Z7:#cZ Y  
audit strategies                                  审计策略 5TET<f6R  
audit summary                                         审计总结，审计小结  {@\/a  
audit team                                         审计小组 =n }Yqny  
audit test                                    审计测试 ^4hc+sh0D  
audit trail                                          审计轨迹 |Y4q+sDW  
audit work                                        审计工作 Y?.gfEXSQo  
audit working paper                                 审计工作底稿 7S2c|U4IM  
audited financial statement                        审计会计报表，已审计财务报表 a&:>Ped"  
Auditing Guidelines (the～)                      审计规范指南 X0x_+b? _  
auditing standards                             审计准则 F25<+1kr  
audit-oriented working paper                          (审计)业务类工作底稿 iJ*%dio  
authorisation                                     授权 tnRJ#[Io  
authorisation of transaction                       交易的授权 Z`"n: '&  
availability                                         可获得性 3dU#Ue u  
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balance                                      余额；差额；平衡 tAt;bYjb\  
balance sheet                                    资产负债表 O &\<FT5  
bank                                                 银行 ;Yu
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bank account                                    银行账户，银行户头 <|dj^.^  
bank statement                                 银行对账单 W["HDR  
barter transaction                              易货交易，以物换物交易 iXnx1w  
basis of audit                                    审计依据 }JJ::*W2n  
basis of preparation                                (会计报表的)编制基础 ,|QU] E @  
book of account                               账目，账簿 G%`cJdM  
borrowing                                         借款，贷款，借债 c8tP+O9  
branch                                              分支，分支机构，分店 ;l#?SY Y  
brought forward                                (账户余额等的)承上年，承上期，承上页 5YLho2h38!  
budget                                              预算 +9}' s{  
building                                      建筑物；大楼 k^yy$^=<  
business conditions                                  业务情况，经营情况 SJF2k[da  
business licence                               (企业等的)营业执照 hf[IEK  
business relation                                业务关系 bF7`] 83  
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