[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 HJ5m5':a  
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审计词汇英汉对照 Hk\+;'PrN  
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ability to continue as a going concern               持续经营能力 )
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acceptability                                     可接受性，可接受程度 lr
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acceptable level of detection risk                     检查风险的可接受水平 g#_?Vxt  
acceptance of engagement                       接受委托 9 MLvHrB;  
accepting the engagement for the first time              首次接受委托 c)SSi@< cv  
access to asset                                         对资产的接触 @WEem(@  
according to                                     根据，依据，依照 =O)JPo&iwY  
account balance                                账户余额 {zUc*9   
account for                                       对……进行会计处理，核算；解释 H8K<.R Y  
accounting                                        会计，会计学 Xx|&%b{{r  
accounting advisory serve                        会计咨询服务 :Rt5=0x   
accounting firm                                 会计师事务所 #G.3a]p}"  
accounting information                      会计信息，会计资料 d!KX.K\NM,  
accounting period                             会计期间 45j+n.9=  
accounting policies                                   会计政策 jD^L<  
accounting professional bodies                 会计职业组织，会计职业团体 d=qpT b;(  
accounting records                                   会计记录 e^XijId.  
accounting responsibility                           会计责任 ;*W]]4 fy  
accounting service                             会计服务 G>mgoN  
accounting standards                                会计准则 ITc/aX  
Accounting Standards for Business Enterprises       企业会计准则 YF>t{|  
accounting system                             会计系统 : 1fik  
accounting treatment                                会计处理 "}SERC7  
accuracy                                    准确性，精确性 Xe+&/J5b  
additional audit procedures                      追加审计程序 P1) 80<t  
addressee                                         收件人，收信人 DAu|`pyC%  
Administration of State-owned Assets  (the～)     国有资产管理局 &{]%=stI  
administrative laws and regulations                 行政法规 HqXo;`Yy}  
adverse impact                                 不利影响，负面影响 ri JyH;)  
adverse opinion                                反对意见 3Gp4%UT&  
advisory group                                  咨询组，顾问组 jq0tMTb%L  
agency fee                                        代理费，代理费用 dWqFP  
aggregate                                          总计，合计为…… GmL|76  
alternation of document and record                 变造文件和记录 Yn<0D|S;X  
alternative audit procedures                      替代审计程序，备选审计程序 0='DDy  
amend                                              修改，修订 OaCL '!  
amortisation                                      摊销 B?0{=u  
analytical capacity                             分析能力
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analytical procedures                               分析性程序 ^CK)q2K>[  
annual financial statements                        年度会计报表，年度财务报表 !7xp<=  
appendix                                          附录，附表 Ox~'w0c,f  
applicable                                         适用的 @6j*XF  
applicable laws and regulations                 适用的法规 ,#wVqBEk  
application systems                                  应用系统 ?Nh%!2n  
apply consistently                              一贯地执行，一贯地实施 68HX,t  
appropriate                                       适当的，合适的； \PLV]%3,  
征用，挪用 `C*!de]Y%  
appropriate authorization                          适当的授权 ZM#WdP  
appropriateness of audit evidence                    审计证据的适当性 r0X2cc  
approval                                    批准，核准 !GIsmqVY  
assertion                                    (会计报表上的)认定；确认 7%E1F)%  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 !%u#J:z2  
asset                                                 资产，财产 4iLU "~  
asset restructuring                             资产重组 Mb>6.l  
assignment of duties                                 职责的划分 R$fna[Xw@/  
assistant                                     助理，助理人员 `U g.c  
associated company                                 联属公司，联营公司 ,#E5/'c`  
association                                        联合，结合；协会，社团 EORRSP,$2  
assumption                                       假设，假定 + kF[Oh#  
at a given date                                         在某一特定时日 0wkLM-lN  
attestation                                         鉴证，公证 N/%#GfXx  
attestation service                             鉴证服务 *.*:(7`  
audit adjustment                                审计调整 .HQ<6k:  
audit areas                                        审计领域 UeICn@)\y  
audit conclusion                                审计结论 eurudl  
audit effectiveness                             审计效果 ;yZ N "r  
audit efficiency                                  审计效率 T8441qo{>  
audit engagement letter                      审计业务约定书 g\-3c=X  
audit evidence                                          审计证据 (Z$6JNkz  
audit fee                                    审计费 xI<dBg|]+  
audit files                                          审计档案 A$F;fCV*  
audit findings                                     审计中发现的事项 ]T51;j'48  
audit implementation stage                        审计实施阶段 jkP70Is  
audit mark                                        审计标识 3EZwF  
audit materiality                                 审计重要性 _Y|kX2l S@  
audit method                                     审计方法 "B }08C,?  
audit objective                                         审计目标，审计目的 Dgm%Ng  
audit of financial statements                      会计报表审计，财务报表审计 A C^[3  
audit opinion                                     审计意见 Q#Y3%WF  
audit period                                      被审计期间，被审计年度 v 2GhR*  
audit plan                                          审计计划 d*>k ]X@G  
audit planning                                    编制审计计划，制定审计计划，审计计划 2`I;f/Sd  
audit planning stage                                  审计计划阶段 K D-_~uIF  
audit procedure                                审计程序 spx;Q Lo  
audit programme                               审计程序表，具体审计计划 gkz#kiGF  
audit report                                       审计报告 9Bk}g50$#  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 f`, Hr?H  
audit report with a qualified opinion                 有保留意见的审计报告 / 3k\kkv!  
audit report with an adverse opinion                否定意见的审计报告 N1!5J
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audit report with dual dates                      双重日期审计报告 4LjSDgA  
audit reporting stage                                 审计报告阶段 5tU"|10m3  
audit responsibility                                   审计责任 FqsjuU@l  
audit results                                      审计结果 GnOo+hB  
audit risk                                          审计风险 (d;(FBk='  
audit sampling                                          审计抽样 8-5jr_*  
audit sampling techniques                         审计抽样方法，审计抽样技术 7h]R{_  
audit strategies                                  审计策略 ]2%P``Yj  
audit summary                                         审计总结，审计小结 &iOtw0E  
audit team                                         审计小组 6h_k`z  
audit test                                    审计测试 E E|zY%  
audit trail                                          审计轨迹 I=%sDn  
audit work                                        审计工作 (bt]GAxb1  
audit working paper                                 审计工作底稿 D:ugP,  
audited financial statement                        审计会计报表，已审计财务报表 `7%eA9*.m  
Auditing Guidelines (the～)                      审计规范指南 ?+O|mX}`-  
auditing standards                             审计准则 7=.VqC^  
audit-oriented working paper                          (审计)业务类工作底稿 jN}7BbX  
authorisation                                     授权 c'+r[rSn1  
authorisation of transaction                       交易的授权 >
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availability                                         可获得性 aF{i A\  
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balance                                      余额；差额；平衡 JGDUCb~  
balance sheet                                    资产负债表 6J-
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bank                                                 银行 PBs<8xBx^  
bank account                                    银行账户，银行户头 7 3z Y^x  
bank statement                                 银行对账单 ,okJ eZ  
barter transaction                              易货交易，以物换物交易 .(1j!B4^  
basis of audit                                    审计依据 ,N7
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basis of preparation                                (会计报表的)编制基础 a61
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book of account                               账目，账簿 DVoV:p k  
borrowing                                         借款，贷款，借债 `/JR}g{O  
branch                                              分支，分支机构，分店 y [9}[NMZ  
brought forward                                (账户余额等的)承上年，承上期，承上页 \Tf{ui  
budget                                              预算 wt.{Fqm  
building                                      建筑物；大楼 uP=_-ZUW  
business conditions                                  业务情况，经营情况 9;Pu9s[q2  
business licence                               (企业等的)营业执照 xFm{oJ!]&  
business relation                                业务关系 FJ%R3N\  
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