[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  .b] 32Ww  
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审计词汇英汉对照 me]O  
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ability to continue as a going concern               持续经营能力 JqWMO!1  
acceptability                                     可接受性，可接受程度 p&1IK8i"  
acceptable level of detection risk                     检查风险的可接受水平 S%KY%hUt  
acceptance of engagement                       接受委托 xK4b(KJj  
accepting the engagement for the first time              首次接受委托 xb#M{EE-.  
access to asset                                         对资产的接触 vt{ s "\f  
according to                                     根据，依据，依照 v_Om3i9$E  
account balance                                账户余额 tln* Baq  
account for                                       对……进行会计处理，核算；解释 lK;/97Ze  
accounting                                        会计，会计学 {SH+lX0]{  
accounting advisory serve                        会计咨询服务 *&p `8:  
accounting firm                                 会计师事务所 Dw}8c
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accounting information                      会计信息，会计资料 S"?py=7  
accounting period                             会计期间 qc^u%  
accounting policies                                   会计政策 >XzCHtEP  
accounting professional bodies                 会计职业组织，会计职业团体 yQ\K;  
accounting records                                   会计记录 WBTdQG Q6  
accounting responsibility                           会计责任 z9mmZqhK\  
accounting service                             会计服务 pT Yq#9  
accounting standards                                会计准则 #6g- {OBv  
Accounting Standards for Business Enterprises       企业会计准则 v~-z["=}!  
accounting system                             会计系统 A#9@OWV5f  
accounting treatment                                会计处理 CD#:*  
accuracy                                    准确性，精确性 }W&hPC  
additional audit procedures                      追加审计程序 ".+wz1  
addressee                                         收件人，收信人 9G(.=aOj,  
Administration of State-owned Assets  (the～)     国有资产管理局 ]'Y vI!r  
administrative laws and regulations                 行政法规 g Z3VT{  
adverse impact                                 不利影响，负面影响 vn;_|NeSf  
adverse opinion                                反对意见 E<]l]?  
advisory group                                  咨询组，顾问组 51.! S  
agency fee                                        代理费，代理费用 jJ% *hDZ6t  
aggregate                                          总计，合计为…… e6 s-;
 
alternation of document and record                 变造文件和记录 1g`$[wp|  
alternative audit procedures                      替代审计程序，备选审计程序 
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amend                                              修改，修订 zjd
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amortisation                                      摊销 .S/W_R  
analytical capacity                             分析能力 FG8genCH@  
analytical procedures                               分析性程序 }N;c  
annual financial statements                        年度会计报表，年度财务报表 r1:S8RT;H5  
appendix                                          附录，附表 Zf;1U98oC  
applicable                                         适用的 e*gCc7zz  
applicable laws and regulations                 适用的法规 e9r#r~Qq|  
application systems                                  应用系统 k#k!AcC  
apply consistently                              一贯地执行，一贯地实施 =L~,HS(l,  
appropriate                                       适当的，合适的； 9ls<Y  
征用，挪用 Te?UQX7Z}M  
appropriate authorization                          适当的授权 WE$Pi;q1  
appropriateness of audit evidence                    审计证据的适当性 Nt42v  
approval                                    批准，核准 2d+IROA  
assertion                                    (会计报表上的)认定；确认 =!3G,qV  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 & i|x2; v  
asset                                                 资产，财产 ~ar8e  
asset restructuring                             资产重组 `T $lTP  
assignment of duties                                 职责的划分 1fRYXqx  
assistant                                     助理，助理人员 `+]9+:tS  
associated company                                 联属公司，联营公司 V
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association                                        联合，结合；协会，社团 yBO88rfh
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assumption                                       假设，假定 D6Ov]E:fa  
at a given date                                         在某一特定时日 C/dqCUX:  
attestation                                         鉴证，公证 Pz3jc|Ga  
attestation service                             鉴证服务 Cec!{]DL&  
audit adjustment                                审计调整 -)@DH;[tb  
audit areas                                        审计领域 w#_xV =  
audit conclusion                                审计结论 *1iJa  
audit effectiveness                             审计效果 ?b, eZ+t  
audit efficiency                                  审计效率 R:YX{Tq  
audit engagement letter                      审计业务约定书 _5#f9,m1  
audit evidence                                          审计证据 -WP_0  
audit fee                                    审计费 J'tc5Ip!}V  
audit files                                          审计档案 A"`62  
audit findings                                     审计中发现的事项 reLYtv  
audit implementation stage                        审计实施阶段 0+IJ, ;Wx  
audit mark                                        审计标识 '7[{ISBXU  
audit materiality                                 审计重要性 Z[KXDQn8  
audit method                                     审计方法 `9b/Q  
audit objective                                         审计目标，审计目的 SiHZco I  
audit of financial statements                      会计报表审计，财务报表审计 Bn*D<<{T  
audit opinion                                     审计意见 5T}$+R0&  
audit period                                      被审计期间，被审计年度 [r_,BH\nu  
audit plan                                          审计计划 V_Kpb*3
 
audit planning                                    编制审计计划，制定审计计划，审计计划 q.i@Lvu#  
audit planning stage                                  审计计划阶段 e#IED!U  
audit procedure                                审计程序 l epR}  
audit programme                               审计程序表，具体审计计划 yNdtq\h  
audit report                                       审计报告 pgT{#[=>  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 69(
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audit report with a qualified opinion                 有保留意见的审计报告 'wz*GMGWC  
audit report with an adverse opinion                否定意见的审计报告 N8:?Z#z  
audit report with dual dates                      双重日期审计报告 7}(LO^,A  
audit reporting stage                                 审计报告阶段 Ac<V!v71  
audit responsibility                                   审计责任 jy{T=Nb  
audit results                                      审计结果 @P+k7"f  
audit risk                                          审计风险 9ET2uDZpL  
audit sampling                                          审计抽样 VztalwI  
audit sampling techniques                         审计抽样方法，审计抽样技术 Rj9ME,u  
audit strategies                                  审计策略 =UA-&x@  
audit summary                                         审计总结，审计小结 |{cdXbr  
audit team                                         审计小组 Hk8:7"4Q  
audit test                                    审计测试 ?rXh x{vD  
audit trail                                          审计轨迹 wIuwq>  
audit work                                        审计工作 g"]%5Ow1  
audit working paper                                 审计工作底稿 N8}R<3/  
audited financial statement                        审计会计报表，已审计财务报表 -QCo]:cp  
Auditing Guidelines (the～)                      审计规范指南 g*\u8fpRq  
auditing standards                             审计准则
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audit-oriented working paper                          (审计)业务类工作底稿 Fgxh?Wd9  
authorisation                                     授权 V^nYG$si  
authorisation of transaction                       交易的授权 kvv-f9/-  
availability                                         可获得性 +pc_KR  
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balance                                      余额；差额；平衡 EaFd1  
balance sheet                                    资产负债表 dz&| 3o  
bank                                                 银行 K+Al8L?K_  
bank account                                    银行账户，银行户头 "cRc~4%K  
bank statement                                 银行对账单 Y'Sxehx  
barter transaction                              易货交易，以物换物交易 F%bv vw*(  
basis of audit                                    审计依据 6%C:k,Cx{d  
basis of preparation                                (会计报表的)编制基础 D|9C|
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book of account                               账目，账簿 `R0>;TdT  
borrowing                                         借款，贷款，借债 fGb(=l  
branch                                              分支，分支机构，分店 1K^blOLXe  
brought forward                                (账户余额等的)承上年，承上期，承上页 6#6Ve$Vl]  
budget                                              预算 %m!o#y(hD`  
building                                      建筑物；大楼 )<9g+^  
business conditions                                  业务情况，经营情况 6 +^V  
business licence                               (企业等的)营业执照 A2qus$  
business relation                                业务关系 l@4hBq  
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