[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,7* 52U  
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审计词汇英汉对照 "tD
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ability to continue as a going concern               持续经营能力 Fa{[kJ8z  
acceptability                                     可接受性，可接受程度 e#WASHZN  
acceptable level of detection risk                     检查风险的可接受水平 +]~}kvk:  
acceptance of engagement                       接受委托 z$(`{ o%a  
accepting the engagement for the first time              首次接受委托 c s:E^  
access to asset                                         对资产的接触 ZK<c(,oZ^  
according to                                     根据，依据，依照 8zjJshE/  
account balance                                账户余额 Ty3.u9c4  
account for                                       对……进行会计处理，核算；解释 ?dk)2  
accounting                                        会计，会计学 BXytAz3  
accounting advisory serve                        会计咨询服务 lt\Bm<"z!1  
accounting firm                                 会计师事务所 SR<W3a\  
accounting information                      会计信息，会计资料 ?-<>he  
accounting period                             会计期间 C0ORBp  
accounting policies                                   会计政策 20:![/7:!  
accounting professional bodies                 会计职业组织，会计职业团体 OhM_{]*  
accounting records                                   会计记录 #;;A~d:V  
accounting responsibility                           会计责任 \"Qa)1|  
accounting service                             会计服务 e Dpt1  
accounting standards                                会计准则 {rygIl{V  
Accounting Standards for Business Enterprises       企业会计准则 oTTE<Ct[  
accounting system                             会计系统 h66mzV:`  
accounting treatment                                会计处理 &,\my-4c>  
accuracy                                    准确性，精确性 {qs>yQ6a:-  
additional audit procedures                      追加审计程序 Pv*]AF;9pQ  
addressee                                         收件人，收信人 ^5k~7F.  
Administration of State-owned Assets  (the～)     国有资产管理局 xA0=C  
administrative laws and regulations                 行政法规 bJw{U.  
adverse impact                                 不利影响，负面影响 mKUm*m#<R  
adverse opinion                                反对意见 UH((d*HX4  
advisory group                                  咨询组，顾问组 hdH3Jb_hl(  
agency fee                                        代理费，代理费用 pTH5-l_f]  
aggregate                                          总计，合计为…… Xs~IoU  
alternation of document and record                 变造文件和记录 I:;umyRH  
alternative audit procedures                      替代审计程序，备选审计程序 zkd^5A; `  
amend                                              修改，修订 F^?DnZs  
amortisation                                      摊销 XXXQAY-,C  
analytical capacity                             分析能力 {?r5~T`2  
analytical procedures                               分析性程序 L}K8cB  
annual financial statements                        年度会计报表，年度财务报表 4lwoTGVZj  
appendix                                          附录，附表 \Y6r !D9  
applicable                                         适用的 Q n;,OBk  
applicable laws and regulations                 适用的法规 eEYzA  
application systems                                  应用系统 TrQUhmS/!  
apply consistently                              一贯地执行，一贯地实施 '{)Jhl47   
appropriate                                       适当的，合适的； +.-mqtM  
征用，挪用 _a
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appropriate authorization                          适当的授权 {9cjitl  
appropriateness of audit evidence                    审计证据的适当性 oA;ZDO06r  
approval                                    批准，核准 WM ]eb, 8q  
assertion                                    (会计报表上的)认定；确认 c/l^;6O/!\  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 ss`Sl$  
asset                                                 资产，财产 $M$-c{>s  
asset restructuring                             资产重组 %Y9CZRY9  
assignment of duties                                 职责的划分 {=;<1PykLb  
assistant                                     助理，助理人员 O<MO2U+^x  
associated company                                 联属公司，联营公司 O-3a U!L  
association                                        联合，结合；协会，社团 c IPOI'3d  
assumption                                       假设，假定 \Qf2:[-V0  
at a given date                                         在某一特定时日 q w@g7  
attestation                                         鉴证，公证 T`GiM%R;g  
attestation service                             鉴证服务 {TDZDH  
audit adjustment                                审计调整 Zb:Z,O(vn  
audit areas                                        审计领域 v^Rw9*w{  
audit conclusion                                审计结论 #K!"/,d@>J  
audit effectiveness                             审计效果 F!-
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audit efficiency                                  审计效率 Z,V<&9a;  
audit engagement letter                      审计业务约定书 FbXur-et^  
audit evidence                                          审计证据 beNy5~M$  
audit fee                                    审计费 2q*wYuc  
audit files                                          审计档案 ,vAcri 97  
audit findings                                     审计中发现的事项 _ER. AKY  
audit implementation stage                        审计实施阶段 JoD@e[(  
audit mark                                        审计标识 pnXwE-c_  
audit materiality                                 审计重要性 L-%'jR  
audit method                                     审计方法 NCgKWyRR  
audit objective                                         审计目标，审计目的 1\g r ;b  
audit of financial statements                      会计报表审计，财务报表审计 }T}xVd0  
audit opinion                                     审计意见 AS'+p%(  
audit period                                      被审计期间，被审计年度 P(
a}OlG  
audit plan                                          审计计划 oVW>PEgB-  
audit planning                                    编制审计计划，制定审计计划，审计计划 ex66GJQe1  
audit planning stage                                  审计计划阶段 lbC,*U^  
audit procedure                                审计程序 JEF;Q  
audit programme                               审计程序表，具体审计计划 gMp' S  
audit report                                       审计报告 T wzpq1  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 I
R8yE`(h  
audit report with a qualified opinion                 有保留意见的审计报告 uQ7lC~  
audit report with an adverse opinion                否定意见的审计报告 D0>Pc9
 
audit report with dual dates                      双重日期审计报告 "]OROJGa  
audit reporting stage                                 审计报告阶段 %pqB/  
audit responsibility                                   审计责任 ZZi|0dG4;  
audit results                                      审计结果 gEw9<Y  
audit risk                                          审计风险 *,
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audit sampling                                          审计抽样 6Cfsh<]b  
audit sampling techniques                         审计抽样方法，审计抽样技术 !OMCsUZ  
audit strategies                                  审计策略 /U`p|M;  
audit summary                                         审计总结，审计小结 -F
JLM  
audit team                                         审计小组 Ys|SacWC  
audit test                                    审计测试 =ADOf_n}  
audit trail                                          审计轨迹 @uanej0q7  
audit work                                        审计工作 B:Awy/XMi  
audit working paper                                 审计工作底稿 y>)c?9X  
audited financial statement                        审计会计报表，已审计财务报表 G&YcXyH  
Auditing Guidelines (the～)                      审计规范指南 ^;tB,7:*V  
auditing standards                             审计准则 WdB\n/BWB  
audit-oriented working paper                          (审计)业务类工作底稿 $VhY"<  
authorisation                                     授权 ;lfv.-u:<  
authorisation of transaction                       交易的授权 1U?5/Ja  
availability                                         可获得性 g's!\kr  
B B#cN'1c  
balance                                      余额；差额；平衡 [a ko8  
balance sheet                                    资产负债表 &gUa^5'#  
bank                                                 银行 #on ,;QN  
bank account                                    银行账户，银行户头 9ExI,  
bank statement                                 银行对账单 "h|kf% W  
barter transaction                              易货交易，以物换物交易 oB~V~c}8x  
basis of audit                                    审计依据 a6O <t;&  
basis of preparation                                (会计报表的)编制基础 w'E?L`c  
book of account                               账目，账簿 _"*sx-  
borrowing                                         借款，贷款，借债 USS%T<Vk  
branch                                              分支，分支机构，分店 WW2hwB(  
brought forward                                (账户余额等的)承上年，承上期，承上页 upX@8WxR  
budget                                              预算 ~qIr'?D  
building                                      建筑物；大楼 d={o|Mf  
business conditions                                  业务情况，经营情况 pf%;*  
business licence                               (企业等的)营业执照 R[)bGl 6#  
business relation                                业务关系 L./c#b!{  
ect$g#  

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