[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 y6ECdVF  
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审计词汇英汉对照 h;C5hU4P  
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ability to continue as a going concern               持续经营能力 Od)Uv1  
acceptability                                     可接受性，可接受程度 hEA<o67  
acceptable level of detection risk                     检查风险的可接受水平 chcbd y>C  
acceptance of engagement                       接受委托 F|d\k Q
 
accepting the engagement for the first time              首次接受委托 i2@VB6]?  
access to asset                                         对资产的接触 #+:9T/*>0  
according to                                     根据，依据，依照 @)UZ@ ~R  
account balance                                账户余额 gy,ht3  
account for                                       对……进行会计处理，核算；解释 _D
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accounting                                        会计，会计学 6bomh2  
accounting advisory serve                        会计咨询服务 v0 nj M  
accounting firm                                 会计师事务所 mPOGidxix  
accounting information                      会计信息，会计资料 Fz3fwLawI  
accounting period                             会计期间 )_+rU|We  
accounting policies                                   会计政策 "W=AB&  
accounting professional bodies                 会计职业组织，会计职业团体 q$ZHd  
accounting records                                   会计记录 HKU~UTRnZ  
accounting responsibility                           会计责任 !S^AgZ~  
accounting service                             会计服务 ebm])~ZL  
accounting standards                                会计准则 _K`wG}YIE  
Accounting Standards for Business Enterprises       企业会计准则 [
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accounting system                             会计系统 Hc!  mB  
accounting treatment                                会计处理 !9u|fnC9  
accuracy                                    准确性，精确性
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additional audit procedures                      追加审计程序 -l`f)0{  
addressee                                         收件人，收信人 w zYzug  
Administration of State-owned Assets  (the～)     国有资产管理局 OglEt["  
administrative laws and regulations                 行政法规 M}`B{]lLz  
adverse impact                                 不利影响，负面影响 G^~k)6v=m  
adverse opinion                                反对意见 R{WE\T'  
advisory group                                  咨询组，顾问组 'z0:C
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agency fee                                        代理费，代理费用
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aggregate                                          总计，合计为…… /,89p&h  
alternation of document and record                 变造文件和记录 gcE|#1>  
alternative audit procedures                      替代审计程序，备选审计程序 M2HomO/X)  
amend                                              修改，修订 k&&2Tq
  
amortisation                                      摊销 $LKI T0  
analytical capacity                             分析能力 1/RsptN"v  
analytical procedures                               分析性程序 XF Patd  
annual financial statements                        年度会计报表，年度财务报表 W0y '5`  
appendix                                          附录，附表 #Vl 0.l3  
applicable                                         适用的 w QgoN%  
applicable laws and regulations                 适用的法规 )`SES."  
application systems                                  应用系统 ~;QvWS  
apply consistently                              一贯地执行，一贯地实施 ?{\nf7Y  
appropriate                                       适当的，合适的； RS"H8P4W  
征用，挪用 VC u{&Sh*  
appropriate authorization                          适当的授权 Usr@uI#{J  
appropriateness of audit evidence                    审计证据的适当性 " W!M[qBW  
approval                                    批准，核准 ;,$NAejgd  
assertion                                    (会计报表上的)认定；确认 k>F'ypm  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 N 96jJk  
asset                                                 资产，财产 Da&vb D-Bg  
asset restructuring                             资产重组 IC#>X5  
assignment of duties                                 职责的划分 <A<{,:5C  
assistant                                     助理，助理人员 iocI:b<  
associated company                                 联属公司，联营公司 `k=bL"T>\  
association                                        联合，结合；协会，社团 K\>tA)IPSV  
assumption                                       假设，假定 <:(6EKJAq}  
at a given date                                         在某一特定时日 ;KOLNi-B&  
attestation                                         鉴证，公证 p`mS[bxv!  
attestation service                             鉴证服务 stG~AC  
audit adjustment                                审计调整 |>27'#JC  
audit areas                                        审计领域 f_wvZ&  
audit conclusion                                审计结论 Tu@8}C  
audit effectiveness                             审计效果 K)-U1JE7  
audit efficiency                                  审计效率 M^MdRu  
audit engagement letter                      审计业务约定书 XOxr?NPQ^  
audit evidence                                          审计证据 ~hZ"2$(0  
audit fee                                    审计费 <DMl<KZ  
audit files                                          审计档案 ~u)}ScTp  
audit findings                                     审计中发现的事项 /+8JCp   
audit implementation stage                        审计实施阶段 T#M,~lD  
audit mark                                        审计标识 L=c!:p|7)  
audit materiality                                 审计重要性 R#xCkl-  
audit method                                     审计方法 FjK3 .>'  
audit objective                                         审计目标，审计目的 m*ISa(#(,  
audit of financial statements                      会计报表审计，财务报表审计 .E
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audit opinion                                     审计意见 flk=>
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audit period                                      被审计期间，被审计年度 ,^?^dB  
audit plan                                          审计计划 i#7DR>XF/  
audit planning                                    编制审计计划，制定审计计划，审计计划 bIG
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audit planning stage                                  审计计划阶段 09dK0H3(  
audit procedure                                审计程序 wDcj
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audit programme                               审计程序表，具体审计计划 s<*XNNE7  
audit report                                       审计报告 1lq(PGX)  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 0rh]]kj  
audit report with a qualified opinion                 有保留意见的审计报告 `o<' x. I  
audit report with an adverse opinion                否定意见的审计报告 6Ca(U'  
audit report with dual dates                      双重日期审计报告 GRGzP&}@  
audit reporting stage                                 审计报告阶段 e@c0WlWa  
audit responsibility                                   审计责任 (]b!{kS  
audit results                                      审计结果 MA;1;uI,  
audit risk                                          审计风险 Q&MZN);.  
audit sampling                                          审计抽样 cS>e?  
audit sampling techniques                         审计抽样方法，审计抽样技术 pV.
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audit strategies                                  审计策略 Tg!i%v(-t  
audit summary                                         审计总结，审计小结 !O- T0O   
audit team                                         审计小组 Z&0'a  
audit test                                    审计测试 /[O(ea$U  
audit trail                                          审计轨迹 %TX@I$Ba  
audit work                                        审计工作 +hn+K1  
audit working paper                                 审计工作底稿 W)9K`hM6  
audited financial statement                        审计会计报表，已审计财务报表 VGtC)mG8)  
Auditing Guidelines (the～)                      审计规范指南 MHSs!^/g5  
auditing standards                             审计准则 ${+ @gJ+S  
audit-oriented working paper                          (审计)业务类工作底稿 S ?RN?1  
authorisation                                     授权 ~vs}.kb  
authorisation of transaction                       交易的授权 5Ycco,x  
availability                                         可获得性 TftHwe):V  
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balance                                      余额；差额；平衡 bS
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balance sheet                                    资产负债表 j*F`"df  
bank                                                 银行 SfgU`eF%B  
bank account                                    银行账户，银行户头 f:ZAG4B  
bank statement                                 银行对账单 ELBa}h;  
barter transaction                              易货交易，以物换物交易 P/xKnm~  
basis of audit                                    审计依据 VS9`{  
basis of preparation                                (会计报表的)编制基础 5nv<^>[J  
book of account                               账目，账簿 CF+_/s#j^  
borrowing                                         借款，贷款，借债 (ohq0Y  
branch                                              分支，分支机构，分店 Y3r%B9~  
brought forward                                (账户余额等的)承上年，承上期，承上页 wB.Nn/p  
budget                                              预算 wSb1"a  
building                                      建筑物；大楼 I" Ms-zs  
business conditions                                  业务情况，经营情况 8CnRi  
business licence                               (企业等的)营业执照 ^\\Tx*#i  
business relation                                业务关系 F_Y7@Ei/  
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