[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 EWl9rF@I  
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审计词汇英汉对照 iYa)*,  
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ability to continue as a going concern               持续经营能力 z$Z%us>io  
acceptability                                     可接受性，可接受程度 Z3<lJk\Y  
acceptable level of detection risk                     检查风险的可接受水平 3Zz_wr6  
acceptance of engagement                       接受委托 @6[aLF]F  
accepting the engagement for the first time              首次接受委托 7h.[eMLPB  
access to asset                                         对资产的接触 bTx4}>=5l  
according to                                     根据，依据，依照 fyZtwl@6w#  
account balance                                账户余额 amQiH!}8R  
account for                                       对……进行会计处理，核算；解释 7lOAu]Zx  
accounting                                        会计，会计学 :3se/4y}  
accounting advisory serve                        会计咨询服务 <,*w$  
accounting firm                                 会计师事务所 M"-53|#:w\  
accounting information                      会计信息，会计资料 zzC{I@b
 
accounting period                             会计期间 gjJ:s,Fg  
accounting policies                                   会计政策 [ P*L`F  
accounting professional bodies                 会计职业组织，会计职业团体 Vs>e"czfm/  
accounting records                                   会计记录 O|v 8.3[cT  
accounting responsibility                           会计责任 p-oE oA  
accounting service                             会计服务 <e|B7<.  
accounting standards                                会计准则 uw>y*OLU+  
Accounting Standards for Business Enterprises       企业会计准则 I_c?Ky8J_|  
accounting system                             会计系统 ()Img.TIt  
accounting treatment                                会计处理 %Zeb#//Jz  
accuracy                                    准确性，精确性 pm}_\_  
additional audit procedures                      追加审计程序 :p1_ij]ND  
addressee                                         收件人，收信人 9y\Ik/  
Administration of State-owned Assets  (the～)     国有资产管理局 gxDyCL$h3  
administrative laws and regulations                 行政法规 3!KyO)8  
adverse impact                                 不利影响，负面影响 1<]?@[l<  
adverse opinion                                反对意见 >'3nsR  
advisory group                                  咨询组，顾问组 5M%)*.Y 3[  
agency fee                                        代理费，代理费用 }Zp[f6^Q  
aggregate                                          总计，合计为…… e{Mkwi+j  
alternation of document and record                 变造文件和记录 -ADb5- px  
alternative audit procedures                      替代审计程序，备选审计程序 efyGjfoO  
amend                                              修改，修订 Mf9x=K9  
amortisation                                      摊销 %zjyZ{=  
analytical capacity                             分析能力 H/0b3I^  
analytical procedures                               分析性程序 R|\kk?,u  
annual financial statements                        年度会计报表，年度财务报表 :9|CpC`.  
appendix                                          附录，附表 {ZUgyGE{  
applicable                                         适用的 7U)w\A;~  
applicable laws and regulations                 适用的法规 ,_'Z Jlx  
application systems                                  应用系统 G Mg|#DV  
apply consistently                              一贯地执行，一贯地实施 vf!lhV-UG+  
appropriate                                       适当的，合适的； xn<x/e  
征用，挪用 Jb!s#g   
appropriate authorization                          适当的授权 :<6gP(  
appropriateness of audit evidence                    审计证据的适当性 r#mH[|@W~  
approval                                    批准，核准 <a(739IF   
assertion                                    (会计报表上的)认定；确认 U uSCqI};  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 _dVA^m  
asset                                                 资产，财产 ib(4Y%U6~  
asset restructuring                             资产重组 0[-@<w ^j  
assignment of duties                                 职责的划分 a^)@}4  
assistant                                     助理，助理人员 ;C5 J^xHI  
associated company                                 联属公司，联营公司 RPTIDA))  
association                                        联合，结合；协会，社团 0fw>/"v  
assumption                                       假设，假定 &A&2z l %#  
at a given date                                         在某一特定时日 _lw:lZM?  
attestation                                         鉴证，公证 qD(dAU  
attestation service                             鉴证服务 k|rbh. Q  
audit adjustment                                审计调整 ~T\:".C  
audit areas                                        审计领域 2()/l9.O'  
audit conclusion                                审计结论 i7O8f^|  
audit effectiveness                             审计效果 ~#:R1~rh\e  
audit efficiency                                  审计效率 E(an
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audit engagement letter                      审计业务约定书 .#Lu/w' -M  
audit evidence                                          审计证据 EE~DU;p;]  
audit fee                                    审计费 -pN'r/$3V  
audit files                                          审计档案 o[k,{`M0  
audit findings                                     审计中发现的事项 eq4Yc*|9  
audit implementation stage                        审计实施阶段 ghaO#kI  
audit mark                                        审计标识 ej]>*n  
audit materiality                                 审计重要性 6$5SS #  
audit method                                     审计方法 (p?B=  
audit objective                                         审计目标，审计目的 bSk)GZyH\d  
audit of financial statements                      会计报表审计，财务报表审计 x3=SMN|a  
audit opinion                                     审计意见 "tU,.U
 
audit period                                      被审计期间，被审计年度 a_Z[@W  
audit plan                                          审计计划 #D Oui]  
audit planning                                    编制审计计划，制定审计计划，审计计划 QjFE  
audit planning stage                                  审计计划阶段 Wo/LrCg  
audit procedure                                审计程序 F t;[>o  
audit programme                               审计程序表，具体审计计划 &}b-aAt  
audit report                                       审计报告 <w0$0ku  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 `;3fnTI:1  
audit report with a qualified opinion                 有保留意见的审计报告 dQPW9~g8Hg  
audit report with an adverse opinion                否定意见的审计报告 R?J=5tO  
audit report with dual dates                      双重日期审计报告 2~!+EH  
audit reporting stage                                 审计报告阶段 L[}Ak1 A  
audit responsibility                                   审计责任 I:o. %5)  
audit results                                      审计结果 @l@erCw@  
audit risk                                          审计风险 w7Vl,pN,  
audit sampling                                          审计抽样 b,-qyJW6  
audit sampling techniques                         审计抽样方法，审计抽样技术 l#!6 tw+e?  
audit strategies                                  审计策略 h$a%PaVf  
audit summary                                         审计总结，审计小结 cDLjjK7:   
audit team                                         审计小组 eW;0{P   
audit test                                    审计测试 [ UYE.$Y#(  
audit trail                                          审计轨迹 7Ezy-x2h  
audit work                                        审计工作 Hge0$6l  
audit working paper                                 审计工作底稿 6e At`L[K.  
audited financial statement                        审计会计报表，已审计财务报表 bLyaJ%pa\/  
Auditing Guidelines (the～)                      审计规范指南 8G|kKpX  
auditing standards                             审计准则 s92SN F}g  
audit-oriented working paper                          (审计)业务类工作底稿 yq\p%z$:  
authorisation                                     授权
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authorisation of transaction                       交易的授权 "1> 48Z-UC  
availability                                         可获得性 Zf8_ko;|:-  
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balance                                      余额；差额；平衡 vjO@"2YEw  
balance sheet                                    资产负债表 9*j$U$:'  
bank                                                 银行 K_[B@( Xl  
bank account                                    银行账户，银行户头 q;=!=aRg  
bank statement                                 银行对账单 M%qHf{ B  
barter transaction                              易货交易，以物换物交易 z3Q#Wmv2  
basis of audit                                    审计依据 S3.76&  
basis of preparation                                (会计报表的)编制基础 W60C$* h  
book of account                               账目，账簿 )CUB7D)=  
borrowing                                         借款，贷款，借债 hScC<=W  
branch                                              分支，分支机构，分店 #m36p+U  
brought forward                                (账户余额等的)承上年，承上期，承上页 +:#UU;W  
budget                                              预算 Zp <^|=D  
building                                      建筑物；大楼 >}6V=r3[+  
business conditions                                  业务情况，经营情况 }\/ 3B_X6N  
business licence                               (企业等的)营业执照 2mfKy9QxO  
business relation                                业务关系 2(K@V6j$M  
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