[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 W,-fnJk  
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审计词汇英汉对照 M9d
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ability to continue as a going concern               持续经营能力 Api<q2@R  
acceptability                                     可接受性，可接受程度 rJws#^]  
acceptable level of detection risk                     检查风险的可接受水平 s!eB8lkcT  
acceptance of engagement                       接受委托 ;($"_h  
accepting the engagement for the first time              首次接受委托 "4[8pZO/  
access to asset                                         对资产的接触 JoIh2PD  
according to                                     根据，依据，依照 rFl6xM;F  
account balance                                账户余额 `zjbyY
 
account for                                       对……进行会计处理，核算；解释 _=ziw|zI  
accounting                                        会计，会计学 p&Ev"xhs  
accounting advisory serve                        会计咨询服务 '~;vp  
accounting firm                                 会计师事务所 Lcow2 SbH  
accounting information                      会计信息，会计资料 ReZ&SNJ  
accounting period                             会计期间 H=1Jq  
accounting policies                                   会计政策 /KLs+^c5  
accounting professional bodies                 会计职业组织，会计职业团体 9f7T.}HM  
accounting records                                   会计记录 \
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accounting responsibility                           会计责任 C)v*L#{%  
accounting service                             会计服务 DVLF8]
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accounting standards                                会计准则 ;rjd?r  
Accounting Standards for Business Enterprises       企业会计准则 dWDM{t\}\  
accounting system                             会计系统 Y>i5ubR~  
accounting treatment                                会计处理 Im<(  
accuracy                                    准确性，精确性 rQM$lJ[x  
additional audit procedures                      追加审计程序 ,[{Z_co  
addressee                                         收件人，收信人 ,,o5hD0V9  
Administration of State-owned Assets  (the～)     国有资产管理局 `S+B-I0  
administrative laws and regulations                 行政法规 lVR a{._m  
adverse impact                                 不利影响，负面影响 8sz| 9~  
adverse opinion                                反对意见 o|O|e9m(  
advisory group                                  咨询组，顾问组 p"ElO,\  
agency fee                                        代理费，代理费用 p|,3X*-ynx  
aggregate                                          总计，合计为…… {-Q=YDR  
alternation of document and record                 变造文件和记录 2uy<wJE>  
alternative audit procedures                      替代审计程序，备选审计程序 +204.Yj?D  
amend                                              修改，修订 \I[50eh|  
amortisation                                      摊销 x!RpRq9  
analytical capacity                             分析能力 7w?V0pLwn8  
analytical procedures                               分析性程序 x
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annual financial statements                        年度会计报表，年度财务报表 :,[=g$CT:  
appendix                                          附录，附表 K|^'`FpPO  
applicable                                         适用的 Z:3SI$tO  
applicable laws and regulations                 适用的法规 f&ri=VJY\T  
application systems                                  应用系统 _dk/SWb)  
apply consistently                              一贯地执行，一贯地实施 LzE$z,  
appropriate                                       适当的，合适的； EnD}|9  
征用，挪用 bWEti}kW  
appropriate authorization                          适当的授权 5zk^zn)  
appropriateness of audit evidence                    审计证据的适当性 v"3($?au0  
approval                                    批准，核准 b`yb{& ,?  
assertion                                    (会计报表上的)认定；确认 Lw_s'QNWR  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 j$ h>CZZ  
asset                                                 资产，财产 A $Tp0v`t  
asset restructuring                             资产重组 S%{^@L+V  
assignment of duties                                 职责的划分 uS}qy-8J  
assistant                                     助理，助理人员 \!Cc[n(f#  
associated company                                 联属公司，联营公司 5N.-m;s  
association                                        联合，结合；协会，社团 SNl% ?j| f  
assumption                                       假设，假定 bjCO@t  
at a given date                                         在某一特定时日 %ok??_}$}q  
attestation                                         鉴证，公证 {>rGe#Vu  
attestation service                             鉴证服务 ).l`N&_peM  
audit adjustment                                审计调整 IVdM}"+  
audit areas                                        审计领域 %TUvH>;0  
audit conclusion                                审计结论 r)xkpa5  
audit effectiveness                             审计效果 $vjl-1x
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audit efficiency                                  审计效率 g+1&liV  
audit engagement letter                      审计业务约定书 <g3)!VR^q  
audit evidence                                          审计证据 Nt'6Y;m!  
audit fee                                    审计费 X" m0||  
audit files                                          审计档案 97 eEqI$#  
audit findings                                     审计中发现的事项  6)j4-  
audit implementation stage                        审计实施阶段 b;k3B7<  
audit mark                                        审计标识 2/F";tc\'  
audit materiality                                 审计重要性 mtd ,m  
audit method                                     审计方法 /;{E}`  
audit objective                                         审计目标，审计目的 2uZ4$_  
audit of financial statements                      会计报表审计，财务报表审计 |S0nR<x-M  
audit opinion                                     审计意见 Ql8s7%  
audit period                                      被审计期间，被审计年度 ::`#qa4!  
audit plan                                          审计计划 p()#+Xy  
audit planning                                    编制审计计划，制定审计计划，审计计划 d":GsI?3  
audit planning stage                                  审计计划阶段 OAw- -rl  
audit procedure                                审计程序 "kS! rJ[  
audit programme                               审计程序表，具体审计计划 dgp1B\  
audit report                                       审计报告 orON)Sks  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 PXrv2q[5?  
audit report with a qualified opinion                 有保留意见的审计报告 j0`)mR}  
audit report with an adverse opinion                否定意见的审计报告 w 8BSY  
audit report with dual dates                      双重日期审计报告 /?*GJN#  
audit reporting stage                                 审计报告阶段 ='G-w X&k  
audit responsibility                                   审计责任 }N,$4h9Dj  
audit results                                      审计结果 UI%Z`.&  
audit risk                                          审计风险 Qo$j'|lD  
audit sampling                                          审计抽样 dn1Fwy.  
audit sampling techniques                         审计抽样方法，审计抽样技术 ``:+*4e9  
audit strategies                                  审计策略 OC=g 1  
audit summary                                         审计总结，审计小结 1Wr,E#+C  
audit team                                         审计小组 [L ?^ +p>  
audit test                                    审计测试 "zZZ h  
audit trail                                          审计轨迹 r?2EJE2{V  
audit work                                        审计工作 {$xt .<  
audit working paper                                 审计工作底稿 ;1AXu/  
audited financial statement                        审计会计报表，已审计财务报表 -\[H>)z]RB  
Auditing Guidelines (the～)                      审计规范指南 +=MN_  
auditing standards                             审计准则 (J 1:J  
audit-oriented working paper                          (审计)业务类工作底稿 N}gPf i  
authorisation                                     授权 ?RQ_LA;  
authorisation of transaction                       交易的授权 %5$)w;p.$'  
availability                                         可获得性 {|{;:_.>  
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balance                                      余额；差额；平衡 Ygq;jX  
balance sheet                                    资产负债表 [jEZ5]%  
bank                                                 银行 cNl NJ  
bank account                                    银行账户，银行户头 N@#,YnPI  
bank statement                                 银行对账单 q>rDxmP<  
barter transaction                              易货交易，以物换物交易 L6x ;<gj  
basis of audit                                    审计依据 SxI-pH'  
basis of preparation                                (会计报表的)编制基础 g^: &D
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book of account                               账目，账簿 zvbO q  
borrowing                                         借款，贷款，借债 G_]zymXQ  
branch                                              分支，分支机构，分店 A9_}RJ9  
brought forward                                (账户余额等的)承上年，承上期，承上页 l0w<NZF  
budget                                              预算 IhjZ{oV/@  
building                                      建筑物；大楼 /*2)|2w  
business conditions                                  业务情况，经营情况 Xti.yQx\  
business licence                               (企业等的)营业执照 0fzHEL  
business relation                                业务关系 p|+TgOYOc  
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