[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~\gV_Z  
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审计词汇英汉对照 B.2F\ub g  
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ability to continue as a going concern               持续经营能力 xQs2)  
acceptability                                     可接受性，可接受程度 fd >t9.  
acceptable level of detection risk                     检查风险的可接受水平 Zab5"JR  
acceptance of engagement                       接受委托 Ikiv+Fq(  
accepting the engagement for the first time              首次接受委托 kQlXcR  
access to asset                                         对资产的接触 Q7]:vs)%  
according to                                     根据，依据，依照 Z[8{V  
account balance                                账户余额 s] Z/0:`  
account for                                       对……进行会计处理，核算；解释 ,Zjb bBZ  
accounting                                        会计，会计学 C`OdMM>D  
accounting advisory serve                        会计咨询服务 Tysh~C|1  
accounting firm                                 会计师事务所 mj :8ZZ  
accounting information                      会计信息，会计资料 bG nBV7b  
accounting period                             会计期间 :,<e  
accounting policies                                   会计政策 @=x=dL
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accounting professional bodies                 会计职业组织，会计职业团体 2&fIF}vk>m  
accounting records                                   会计记录 -[OGZP`8  
accounting responsibility                           会计责任 ?bbu^;2*f  
accounting service                             会计服务 7]a6dMh  
accounting standards                                会计准则 ==I:>+_^|  
Accounting Standards for Business Enterprises       企业会计准则 N
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accounting system                             会计系统 K'N`rx.7  
accounting treatment                                会计处理 EOhUr=5~  
accuracy                                    准确性，精确性 *{:FPmDU  
additional audit procedures                      追加审计程序 p"ht|x  
addressee                                         收件人，收信人 Uj}iMw,  
Administration of State-owned Assets  (the～)     国有资产管理局 pc}Q_~e  
administrative laws and regulations                 行政法规 YhFB*D;  
adverse impact                                 不利影响，负面影响 ;<0Q<0G  
adverse opinion                                反对意见 y]eH@:MJ;A  
advisory group                                  咨询组，顾问组 P7d" E  
agency fee                                        代理费，代理费用 !I5_
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aggregate                                          总计，合计为…… Lu}oC
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alternation of document and record                 变造文件和记录 LoUi Yf  
alternative audit procedures                      替代审计程序，备选审计程序 esmQ\QQ^1  
amend                                              修改，修订 ->&AJI0  
amortisation                                      摊销 ;hNnF&l  
analytical capacity                             分析能力 oz%ZEi\bW  
analytical procedures                               分析性程序 _m0HgLS~  
annual financial statements                        年度会计报表，年度财务报表 nU%rSASu  
appendix                                          附录，附表 [>&Nhn0iY  
applicable                                         适用的 _={*<E  
applicable laws and regulations                 适用的法规 $6atr-Pb  
application systems                                  应用系统 < 9eQ  
apply consistently                              一贯地执行，一贯地实施 a^i`DrX  
appropriate                                       适当的，合适的； P"W$
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征用，挪用 L<]j&  
appropriate authorization                          适当的授权 yi%A*q~MT  
appropriateness of audit evidence                    审计证据的适当性 'R8VCj  
approval                                    批准，核准 
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assertion                                    (会计报表上的)认定；确认 My'M~#kO,  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 3JEH sYxs  
asset                                                 资产，财产 w(n&(5FzB<  
asset restructuring                             资产重组 5gZ0a4  
assignment of duties                                 职责的划分 Zu:cF+hl  
assistant                                     助理，助理人员 !TP8LQ  
associated company                                 联属公司，联营公司 ?I)-ez  
association                                        联合，结合；协会，社团 ~\DC )  
assumption                                       假设，假定 \ntmD?kA  
at a given date                                         在某一特定时日 r]Da4G^  
attestation                                         鉴证，公证 U#1T HO`  
attestation service                             鉴证服务 WaF<qhu*  
audit adjustment                                审计调整 "Q
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audit areas                                        审计领域 J]nb;4w  
audit conclusion                                审计结论 #*#4vMk<  
audit effectiveness                             审计效果 8dq{.B?  
audit efficiency                                  审计效率 cEi{+rfZd|  
audit engagement letter                      审计业务约定书 h=YY> x  
audit evidence                                          审计证据 lYT}Nc4"="  
audit fee                                    审计费 vlIet$k  
audit files                                          审计档案 qfvd (w  
audit findings                                     审计中发现的事项 akgXI^K  
audit implementation stage                        审计实施阶段 r0l ud&_9  
audit mark                                        审计标识 ~-lIOQ.v  
audit materiality                                 审计重要性 ST)l0c+Y>  
audit method                                     审计方法 8,=Ti7_  
audit objective                                         审计目标，审计目的 I yIh0B~i  
audit of financial statements                      会计报表审计，财务报表审计 FIlw  
audit opinion                                     审计意见 `da6}Vqj:  
audit period                                      被审计期间，被审计年度 inZMq(_@$  
audit plan                                          审计计划 F}< &@7kF  
audit planning                                    编制审计计划，制定审计计划，审计计划 #B"ki{Se*  
audit planning stage                                  审计计划阶段 2GXAq~h@  
audit procedure                                审计程序 $$<9tqA  
audit programme                               审计程序表，具体审计计划 .\X/o!xC  
audit report                                       审计报告 RW48>4f/+  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 9fMg?  
audit report with a qualified opinion                 有保留意见的审计报告 7xB#)o53  
audit report with an adverse opinion                否定意见的审计报告 `r'q(M  
audit report with dual dates                      双重日期审计报告 "v/^nH  
audit reporting stage                                 审计报告阶段 u!oHP  
audit responsibility                                   审计责任 pZ+zm6\$  
audit results                                      审计结果 ?Ri W:TQ*  
audit risk                                          审计风险 q`E6hm  
audit sampling                                          审计抽样 f'\I52;FB  
audit sampling techniques                         审计抽样方法，审计抽样技术 }fZT$'*;  
audit strategies                                  审计策略 X|L.fB=  
audit summary                                         审计总结，审计小结 X&MO}  
audit team                                         审计小组 5*[zIKdt2  
audit test                                    审计测试 l Vo](#W  
audit trail                                          审计轨迹 huWUd)Po%  
audit work                                        审计工作 MG[?C2KA/  
audit working paper                                 审计工作底稿 6.~Hb
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audited financial statement                        审计会计报表，已审计财务报表 8\!0yM#yK  
Auditing Guidelines (the～)                      审计规范指南 m@.4Wrv  
auditing standards                             审计准则 8<0H(lj7_  
audit-oriented working paper                          (审计)业务类工作底稿 /],:sS7  
authorisation                                     授权 Y<:%_]]  
authorisation of transaction                       交易的授权 &qz&@!`  
availability                                         可获得性 eT[,k[#q  
B U|g4t=@ZR  
balance                                      余额；差额；平衡 ?JzLn,&  
balance sheet                                    资产负债表 ]2QZ47  
bank                                                 银行 Zg5@l3w  
bank account                                    银行账户，银行户头 '`T.K<  
bank statement                                 银行对账单 LT!.M m  
barter transaction                              易货交易，以物换物交易 SEr\ u#  
basis of audit                                    审计依据 FlOKTY  
basis of preparation                                (会计报表的)编制基础 (NOAHV0
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book of account                               账目，账簿 {Mp>+e@xx  
borrowing                                         借款，贷款，借债 K7M7T5<  
branch                                              分支，分支机构，分店 lEQ63)Z  
brought forward                                (账户余额等的)承上年，承上期，承上页 bnUpH3  
budget                                              预算 (03m%\  
building                                      建筑物；大楼 Ayc}uuu  
business conditions                                  业务情况，经营情况 gmLGK1  
business licence                               (企业等的)营业执照 uh\I'  
business relation                                业务关系 _jy*`$"q(  
?CAP8_  

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