[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 R@NFpiw  
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审计词汇英汉对照 IAMa  
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ability to continue as a going concern               持续经营能力 zDt
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acceptability                                     可接受性，可接受程度 _z%~m2SP  
acceptable level of detection risk                     检查风险的可接受水平 4guR8 elM  
acceptance of engagement                       接受委托 ~,KrL(jC  
accepting the engagement for the first time              首次接受委托 .>[l@x"  
access to asset                                         对资产的接触 yih|6sd$F  
according to                                     根据，依据，依照 ~}d\sQF.  
account balance                                账户余额 ml^=y~J[  
account for                                       对……进行会计处理，核算；解释 $M0l (htR  
accounting                                        会计，会计学 \?Z7|  
accounting advisory serve                        会计咨询服务 QJVB: >A  
accounting firm                                 会计师事务所 qrj f  
accounting information                      会计信息，会计资料 GYb&'#F~t  
accounting period                             会计期间 /U!B2%vq_  
accounting policies                                   会计政策 \nWb GS(  
accounting professional bodies                 会计职业组织，会计职业团体 a'Odw2Q_  
accounting records                                   会计记录 nsXG@CS:  
accounting responsibility                           会计责任 'm|T"Ym~  
accounting service                             会计服务 Ja5od  
accounting standards                                会计准则
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Accounting Standards for Business Enterprises       企业会计准则 O
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accounting system                             会计系统 Whp`\E<<  
accounting treatment                                会计处理 J1cz D|(  
accuracy                                    准确性，精确性 3)o>sp)Ji$  
additional audit procedures                      追加审计程序 :eD-'#@$u  
addressee                                         收件人，收信人 L >"O[@  
Administration of State-owned Assets  (the～)     国有资产管理局 I9aiA
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administrative laws and regulations                 行政法规 4ME$Z>eN  
adverse impact                                 不利影响，负面影响 2_3os P\Z  
adverse opinion                                反对意见 UY({[?Se  
advisory group                                  咨询组，顾问组 W-|CK&1  
agency fee                                        代理费，代理费用 <o3I<ci6  
aggregate                                          总计，合计为…… )!E:  
alternation of document and record                 变造文件和记录 LE5N2k  
alternative audit procedures                      替代审计程序，备选审计程序 K re*~ "  
amend                                              修改，修订 xh ho{  
amortisation                                      摊销 NKB["+S<  
analytical capacity                             分析能力 \h s7>5O^K  
analytical procedures                               分析性程序 ujBm"p_|  
annual financial statements                        年度会计报表，年度财务报表 AX6:*aZB  
appendix                                          附录，附表 <3N\ OV2  
applicable                                         适用的 ''q;yKpaz  
applicable laws and regulations                 适用的法规 3_boEYl0  
application systems                                  应用系统 ;=^J_2ls  
apply consistently                              一贯地执行，一贯地实施 KQ6][2-  
appropriate                                       适当的，合适的； ?6ssSjR}  
征用，挪用 _99 +Vjy  
appropriate authorization                          适当的授权 H
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appropriateness of audit evidence                    审计证据的适当性  v^Fu/
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approval                                    批准，核准 XVfUr\=,T  
assertion                                    (会计报表上的)认定；确认 LX&O"YY  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 JgP%4)]LV  
asset                                                 资产，财产 tP2.D:( R  
asset restructuring                             资产重组 j"TEp$x  
assignment of duties                                 职责的划分 tBZ?UAe;  
assistant                                     助理，助理人员 f>cUdEPBb  
associated company                                 联属公司，联营公司 NM),2%<  
association                                        联合，结合；协会，社团 ,\3Cq2h  
assumption                                       假设，假定 F g):>];<9  
at a given date                                         在某一特定时日 hv>Xr=RE  
attestation                                         鉴证，公证 QqW N7y_9  
attestation service                             鉴证服务 b5jD /X4  
audit adjustment                                审计调整 U Rq9:{  
audit areas                                        审计领域 yV L >Ie/  
audit conclusion                                审计结论 %G6x\[,  
audit effectiveness                             审计效果 'Pn:10;  
audit efficiency                                  审计效率 \SwqBw  
audit engagement letter                      审计业务约定书 D,FgX/&i/  
audit evidence                                          审计证据 Ygg(qB1q  
audit fee                                    审计费 N.E{6_{S   
audit files                                          审计档案 >,k2|m  
audit findings                                     审计中发现的事项 H >]*<2(=-  
audit implementation stage                        审计实施阶段 '|v<^EH  
audit mark                                        审计标识 Nknd8>Hy+  
audit materiality                                 审计重要性
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audit method                                     审计方法 !{(crfXB  
audit objective                                         审计目标，审计目的 F/j ; q  
audit of financial statements                      会计报表审计，财务报表审计 mKV31wvK}  
audit opinion                                     审计意见 @raJB'  
audit period                                      被审计期间，被审计年度 1
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audit plan                                          审计计划 F>n_k  
audit planning                                    编制审计计划，制定审计计划，审计计划 XS^du{ai  
audit planning stage                                  审计计划阶段 U Lq`!1{   
audit procedure                                审计程序 JW2f 6!b  
audit programme                               审计程序表，具体审计计划 9<P%?Q  
audit report                                       审计报告 D?*du#6  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 QL2LIs  
audit report with a qualified opinion                 有保留意见的审计报告 }waZGJLN  
audit report with an adverse opinion                否定意见的审计报告 I3x+pa^]2  
audit report with dual dates                      双重日期审计报告 3]'h(C  
audit reporting stage                                 审计报告阶段 6wq%4RI0  
audit responsibility                                   审计责任 4PU@W o  
audit results                                      审计结果 RASk=B  
audit risk                                          审计风险 SnvT !ca  
audit sampling                                          审计抽样 MDd2B9cy[  
audit sampling techniques                         审计抽样方法，审计抽样技术 lSd tw b  
audit strategies                                  审计策略 :l Z\=2D  
audit summary                                         审计总结，审计小结 tN.BI1 nB  
audit team                                         审计小组 CJ)u#PmkJ  
audit test                                    审计测试 f1o^:}5x  
audit trail                                          审计轨迹 -H_#et3&i  
audit work                                        审计工作 z [u!C/  
audit working paper                                 审计工作底稿 =
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audited financial statement                        审计会计报表，已审计财务报表 l 8GAZ*+  
Auditing Guidelines (the～)                      审计规范指南 G2c\"[N1/  
auditing standards                             审计准则 {Q]7!/>>  
audit-oriented working paper                          (审计)业务类工作底稿 {ynI]Wj`L  
authorisation                                     授权 YxU->Wi]G  
authorisation of transaction                       交易的授权 NP~3!b  
availability                                         可获得性 F<2gM#jLB  
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balance                                      余额；差额；平衡 f!GFRMM1  
balance sheet                                    资产负债表 v Oo^H  
bank                                                 银行 %t:13eM  
bank account                                    银行账户，银行户头 kqC7^x  
bank statement                                 银行对账单 pMUUF5  
barter transaction                              易货交易，以物换物交易 z!k  
basis of audit                                    审计依据 V{qR/  
basis of preparation                                (会计报表的)编制基础 _R ;$tG,  
book of account                               账目，账簿 $3970ni,?O  
borrowing                                         借款，贷款，借债 %5Elj<eHZ  
branch                                              分支，分支机构，分店 $Nj' _G\}  
brought forward                                (账户余额等的)承上年，承上期，承上页 iZ ;562Mo  
budget                                              预算 ;1TQr3w  
building                                      建筑物；大楼 "oR%0pU*  
business conditions                                  业务情况，经营情况 oMq:4W,  
business licence                               (企业等的)营业执照 p8&rl|z|  
business relation                                业务关系 HGj[\
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