[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 y7#$:+jQv  
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审计词汇英汉对照 T:+%3+;a  
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ability to continue as a going concern               持续经营能力 reml|!F-)  
acceptability                                     可接受性，可接受程度 2kV[A92s  
acceptable level of detection risk                     检查风险的可接受水平 S -j<O&h~C  
acceptance of engagement                       接受委托 f sa   
accepting the engagement for the first time              首次接受委托
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access to asset                                         对资产的接触 YH33E~f  
according to                                     根据，依据，依照 m%ZJ p7C  
account balance                                账户余额 [Af&K22M(X  
account for                                       对……进行会计处理，核算；解释

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accounting                                        会计，会计学 910Ym!\{:  
accounting advisory serve                        会计咨询服务 ZbTU1Y/'   
accounting firm                                 会计师事务所 a~YFJAkg9  
accounting information                      会计信息，会计资料 O/\L0\T  
accounting period                             会计期间 }^uUw&   
accounting policies                                   会计政策 BCV<( @c  
accounting professional bodies                 会计职业组织，会计职业团体 Wj
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accounting records                                   会计记录 =T5vu~[J/e  
accounting responsibility                           会计责任 j:D@X=|  
accounting service                             会计服务 y'?|#%D  
accounting standards                                会计准则 IuDg-M[  
Accounting Standards for Business Enterprises       企业会计准则 ,]@ K6  
accounting system                             会计系统 ? lC. Pq  
accounting treatment                                会计处理 4fBgmL  
accuracy                                    准确性，精确性 `j*&F8}  
additional audit procedures                      追加审计程序 Pxu!,Mi[d  
addressee                                         收件人，收信人 <>GWSW  
Administration of State-owned Assets  (the～)     国有资产管理局 sZFIQ)b9  
administrative laws and regulations                 行政法规 " 6/`  
adverse impact                                 不利影响，负面影响 a,o)i8G9R<  
adverse opinion                                反对意见 g~_cYy  
advisory group                                  咨询组，顾问组 md
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agency fee                                        代理费，代理费用 7"F w8;k  
aggregate                                          总计，合计为…… V^aX^;  
alternation of document and record                 变造文件和记录 lJ@2N$w  
alternative audit procedures                      替代审计程序，备选审计程序 mfOr+   
amend                                              修改，修订 Q&:%
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amortisation                                      摊销 Be+'&+  
analytical capacity                             分析能力  FRI<A8  
analytical procedures                               分析性程序 Tz.!  
annual financial statements                        年度会计报表，年度财务报表 lbrob' '+  
appendix                                          附录，附表  r(pp =  
applicable                                         适用的 0-"p s]X  
applicable laws and regulations                 适用的法规 ";B.^pBv@;  
application systems                                  应用系统 TF 6_4t6  
apply consistently                              一贯地执行，一贯地实施 x8%Q TTY  
appropriate                                       适当的，合适的； a?6 r4u0  
征用，挪用 !\Jj}iX3_  
appropriate authorization                          适当的授权 /b,+YyWi%  
appropriateness of audit evidence                    审计证据的适当性 *v3/8enf  
approval                                    批准，核准 Mj |)KDL  
assertion                                    (会计报表上的)认定；确认 F7J-@T<  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 |RwpIe8~  
asset                                                 资产，财产 [oOZ6\?HB  
asset restructuring                             资产重组 S!8eY `C.  
assignment of duties                                 职责的划分 ?KpHvf'  
assistant                                     助理，助理人员 E^L  
associated company                                 联属公司，联营公司 [P)'LY6F  
association                                        联合，结合；协会，社团 y %Get  
assumption                                       假设，假定 !q~s-~d^  
at a given date                                         在某一特定时日 M$#
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attestation                                         鉴证，公证 STu!v5XY}-  
attestation service                             鉴证服务 2D`@$)KL  
audit adjustment                                审计调整 BZE Y^G  
audit areas                                        审计领域 Woa5Ov!n0  
audit conclusion                                审计结论 {U(-cdU{e`  
audit effectiveness                             审计效果 9Q-/Yh  
audit efficiency                                  审计效率 T[>h 6d  
audit engagement letter                      审计业务约定书 JC`|GaUy  
audit evidence                                          审计证据 4]nU%`Z1w  
audit fee                                    审计费  'vj45b  
audit files                                          审计档案 K"Vv=  
audit findings                                     审计中发现的事项 c#nFm&}dm  
audit implementation stage                        审计实施阶段 iZ#dS}VlJ  
audit mark                                        审计标识 dgpo4'c
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audit materiality                                 审计重要性 0trVmWQ8  
audit method                                     审计方法 1B=vrG q  
audit objective                                         审计目标，审计目的 :k8>)x] )  
audit of financial statements                      会计报表审计，财务报表审计 7{f&L'  
audit opinion                                     审计意见 /pgfa-<  
audit period                                      被审计期间，被审计年度
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audit plan                                          审计计划 0z/tceW 'F  
audit planning                                    编制审计计划，制定审计计划，审计计划 G40,KCa  
audit planning stage                                  审计计划阶段 62rTGbDbx  
audit procedure                                审计程序 53P\OG^G`  
audit programme                               审计程序表，具体审计计划 !uLAW_~  
audit report                                       审计报告 g 'c4&Do  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 9>u2; 'Ls  
audit report with a qualified opinion                 有保留意见的审计报告 A=!&2(  
audit report with an adverse opinion                否定意见的审计报告 D|Wekhm  
audit report with dual dates                      双重日期审计报告 kW\=Z1\#  
audit reporting stage                                 审计报告阶段 v 2k/tT$t  
audit responsibility                                   审计责任 Mcc774'*9  
audit results                                      审计结果 KCJ zE>  
audit risk                                          审计风险 2_;.iH 6  
audit sampling                                          审计抽样 TYWajcch  
audit sampling techniques                         审计抽样方法，审计抽样技术 Dk|
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audit strategies                                  审计策略 _I
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audit summary                                         审计总结，审计小结 VYTdK"%  
audit team                                         审计小组 'x<gC"0A  
audit test                                    审计测试 #9}KC 9f  
audit trail                                          审计轨迹 9
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audit work                                        审计工作 Q R2J;Oj_  
audit working paper                                 审计工作底稿 ['R2$z  
audited financial statement                        审计会计报表，已审计财务报表 |;'V":yDs  
Auditing Guidelines (the～)                      审计规范指南 ~6.AE/ow  
auditing standards                             审计准则 xb0hJ~e  
audit-oriented working paper                          (审计)业务类工作底稿 2/=CrK  
authorisation                                     授权 Fzh%#z0  
authorisation of transaction                       交易的授权 /:>qhRFJA:  
availability                                         可获得性 *ntq;]  
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balance                                      余额；差额；平衡 E:xpma1Qf  
balance sheet                                    资产负债表 .3qaaXeH  
bank                                                 银行 yk!,{Q?<$  
bank account                                    银行账户，银行户头 (`GO@   
bank statement                                 银行对账单 5[`!\vCiZ  
barter transaction                              易货交易，以物换物交易 #6fp"  
basis of audit                                    审计依据 Sd' uXX@  
basis of preparation                                (会计报表的)编制基础 #tN)OZA  
book of account                               账目，账簿 "p.MJxH  
borrowing                                         借款，贷款，借债 jC ,f
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branch                                              分支，分支机构，分店 gSEj/
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brought forward                                (账户余额等的)承上年，承上期，承上页 ~/Aw[>_;  
budget                                              预算 pA='(G  
building                                      建筑物；大楼 pA"x4\s  
business conditions                                  业务情况，经营情况 Namw[TgJ  
business licence                               (企业等的)营业执照 af\>+7x93  
business relation                                业务关系 vrm[sP  
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