[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 lrQ +G@#  
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审计词汇英汉对照 $$QbcnOf$  
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ability to continue as a going concern               持续经营能力 BfQRw>dZ"{  
acceptability                                     可接受性，可接受程度 E07g^y"}i  
acceptable level of detection risk                     检查风险的可接受水平 ( 5AgI7I,  
acceptance of engagement                       接受委托 DSiI%_[Ud  
accepting the engagement for the first time              首次接受委托 m E<n=g=  
access to asset                                         对资产的接触 HivmKn`  
according to                                     根据，依据，依照 --Dd'  
account balance                                账户余额 e]N?{s   
account for                                       对……进行会计处理，核算；解释 ~bL^&o(W  
accounting                                        会计，会计学 GR&T Z
 
accounting advisory serve                        会计咨询服务 /Hxz@=LC1  
accounting firm                                 会计师事务所 :i'jQ<|wZN  
accounting information                      会计信息，会计资料 NKae~ 1b  
accounting period                             会计期间 J*@(rb#G  
accounting policies                                   会计政策 PP{2{  
accounting professional bodies                 会计职业组织，会计职业团体  =FZt
 
accounting records                                   会计记录 OFS`?>  
accounting responsibility                           会计责任 E*rnk4Y  
accounting service                             会计服务 %*4
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accounting standards                                会计准则 tTa" JXG  
Accounting Standards for Business Enterprises       企业会计准则 JUBihw4  
accounting system                             会计系统 sA6Ku(9  
accounting treatment                                会计处理 sR%,l  
accuracy                                    准确性，精确性 B/@9.a.c  
additional audit procedures                      追加审计程序 ^'"sFEV7RN  
addressee                                         收件人，收信人 GUUVE@Z  
Administration of State-owned Assets  (the～)     国有资产管理局 zD8q(]: A  
administrative laws and regulations                 行政法规 I^'U_"vB  
adverse impact                                 不利影响，负面影响 iM'{,~8R5  
adverse opinion                                反对意见 <cTusC<  
advisory group                                  咨询组，顾问组 6fxf|R\  
agency fee                                        代理费，代理费用 ~i&Lc7Xl  
aggregate                                          总计，合计为…… :

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alternation of document and record                 变造文件和记录 'MEO?]Tf.^  
alternative audit procedures                      替代审计程序，备选审计程序 Iz;hje4JL  
amend                                              修改，修订 xv! QO  
amortisation                                      摊销 S].=gR0:  
analytical capacity                             分析能力 pfCNFF*"  
analytical procedures                               分析性程序 dL9QYIfP  
annual financial statements                        年度会计报表，年度财务报表 0Me*X  
appendix                                          附录，附表 /W !A^  
applicable                                         适用的 Y)%CxaO`  
applicable laws and regulations                 适用的法规 &^-quzlZ  
application systems                                  应用系统 cB5|%@$I  
apply consistently                              一贯地执行，一贯地实施 Epm'u[w
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appropriate                                       适当的，合适的； S&BJR!FQ  
征用，挪用 v&:R{  
appropriate authorization                          适当的授权 XO |U4#ya  
appropriateness of audit evidence                    审计证据的适当性 J(&a,w>p  
approval                                    批准，核准 -QaS/WO_  
assertion                                    (会计报表上的)认定；确认 @C),-TM  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 XWo=?(iA  
asset                                                 资产，财产 7QdU|1]  
asset restructuring                             资产重组 mtEE,O!+  
assignment of duties                                 职责的划分 wg? :jK  
assistant                                     助理，助理人员 WFBg 3#p  
associated company                                 联属公司，联营公司 (0%0+vY  
association                                        联合，结合；协会，社团 Y4PU~l  
assumption                                       假设，假定 ,
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at a given date                                         在某一特定时日 9gMNS6D'b  
attestation                                         鉴证，公证 'c#ZW |A  
attestation service                             鉴证服务 TI-#\v9  
audit adjustment                                审计调整 'ad|@Bh  
audit areas                                        审计领域 yQQ[_1$pq  
audit conclusion                                审计结论 ^
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audit effectiveness                             审计效果 54 8w v  
audit efficiency                                  审计效率 "yMr\jt~-  
audit engagement letter                      审计业务约定书 h~$Q\WCm#  
audit evidence                                          审计证据 Q"]C"?  
audit fee                                    审计费 Q$iGpTL  
audit files                                          审计档案 ,wmPK;j  
audit findings                                     审计中发现的事项 Mnpb".VU#T  
audit implementation stage                        审计实施阶段 9\W~5J<7  
audit mark                                        审计标识 ZgO7W]Z4  
audit materiality                                 审计重要性 *(&,&$1K  
audit method                                     审计方法 wL 5p0Xl  
audit objective                                         审计目标，审计目的 tR#uDE\wR  
audit of financial statements                      会计报表审计，财务报表审计 Vxif0Bx&/d  
audit opinion                                     审计意见 p\e*eV1dxx  
audit period                                      被审计期间，被审计年度 :xd&V%u`  
audit plan                                          审计计划 UP:+1Sp9  
audit planning                                    编制审计计划，制定审计计划，审计计划 Q!> 8E4Z  
audit planning stage                                  审计计划阶段 O'JH=
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audit procedure                                审计程序 zqAK|jbL  
audit programme                               审计程序表，具体审计计划 fU~>A-P  
audit report                                       审计报告 tZ1iaYbvV  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 ]zVe%Wa  
audit report with a qualified opinion                 有保留意见的审计报告 2l+O
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audit report with an adverse opinion                否定意见的审计报告 st3 6xS  
audit report with dual dates                      双重日期审计报告 r8C6bFYM  
audit reporting stage                                 审计报告阶段 DSix(bs9  
audit responsibility                                   审计责任 1p,G8v+B  
audit results                                      审计结果 0-Xpq,0  
audit risk                                          审计风险 &..![,)w^!  
audit sampling                                          审计抽样 }vO^%Gd  
audit sampling techniques                         审计抽样方法，审计抽样技术 ,<zZKR_  
audit strategies                                  审计策略 hMw}[6m  
audit summary                                         审计总结，审计小结 PpN+q:(  
audit team                                         审计小组 D00rO4~6D%  
audit test                                    审计测试 xtU)3I=F%  
audit trail                                          审计轨迹 eU7RO  
audit work                                        审计工作 />\.zuAr&  
audit working paper                                 审计工作底稿 uXeBOLC  
audited financial statement                        审计会计报表，已审计财务报表 ,%dn)gt7  
Auditing Guidelines (the～)                      审计规范指南 X%,;IW]a  
auditing standards                             审计准则 w`1qx;/!  
audit-oriented working paper                          (审计)业务类工作底稿 -GP+e`d  
authorisation                                     授权 =}7wpTc,  
authorisation of transaction                       交易的授权 _}Jz_RS2`  
availability                                         可获得性 UR-e'Z&]  
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balance                                      余额；差额；平衡 R|t.wawCo  
balance sheet                                    资产负债表 7K9+7I&C  
bank                                                 银行 +C\?G/  
bank account                                    银行账户，银行户头 /H^bDUC :r  
bank statement                                 银行对账单 =KT7ZSTV  
barter transaction                              易货交易，以物换物交易 aI|)m8>)X  
basis of audit                                    审计依据 2ok>z$Y  
basis of preparation                                (会计报表的)编制基础 @t
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book of account                               账目，账簿 CNcH)2Mk  
borrowing                                         借款，贷款，借债 ycw'>W3.*  
branch                                              分支，分支机构，分店 Q8Usyc'3  
brought forward                                (账户余额等的)承上年，承上期，承上页 hUGIy(  
budget                                              预算 ?vf{v  
building                                      建筑物；大楼 2~h)'n7Mw  
business conditions                                  业务情况，经营情况 "_
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business licence                               (企业等的)营业执照 S%&l(=0X  
business relation                                业务关系 )#3,y6  
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