[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 oaQW~R`_  
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审计词汇英汉对照 GZi` jp  
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ability to continue as a going concern               持续经营能力 VLV]e_D6s  
acceptability                                     可接受性，可接受程度 wb9(aS4  
acceptable level of detection risk                     检查风险的可接受水平 %l8!p'a  
acceptance of engagement                       接受委托 ;"cQ)=s9Y  
accepting the engagement for the first time              首次接受委托 CmXLD} L_x  
access to asset                                         对资产的接触 R]yce2w"z  
according to                                     根据，依据，依照 &Y^4>y%  
account balance                                账户余额 v@]SddP,?  
account for                                       对……进行会计处理，核算；解释 lD0a<L3  
accounting                                        会计，会计学 K&&T:'=/  
accounting advisory serve                        会计咨询服务 v)np.j0V7  
accounting firm                                 会计师事务所 h[u@UGK%
 
accounting information                      会计信息，会计资料 +@]k[9  
accounting period                             会计期间 [;Ih I  
accounting policies                                   会计政策 1Du5Z9AM  
accounting professional bodies                 会计职业组织，会计职业团体 8?8V; 
 
accounting records                                   会计记录 ;`/a. /bc  
accounting responsibility                           会计责任 6am6'_{  
accounting service                             会计服务 <pV8 +V)  
accounting standards                                会计准则 C&Q t*V#,  
Accounting Standards for Business Enterprises       企业会计准则 Dl.UbH }=  
accounting system                             会计系统 C-A? mIC  
accounting treatment                                会计处理 +%j27~R>D  
accuracy                                    准确性，精确性 /RJ]MQ\*O  
additional audit procedures                      追加审计程序 U\Y0v.11  
addressee                                         收件人，收信人 v {r%/*  
Administration of State-owned Assets  (the～)     国有资产管理局 p@O Ip  
administrative laws and regulations                 行政法规 uDND o  
adverse impact                                 不利影响，负面影响 SW %}S*h  
adverse opinion                                反对意见 D} B?~Lls  
advisory group                                  咨询组，顾问组 E[#VWM I  
agency fee                                        代理费，代理费用 0R? @JC  
aggregate                                          总计，合计为…… U]}FA2  
alternation of document and record                 变造文件和记录 2FaCrc/  
alternative audit procedures                      替代审计程序，备选审计程序 ilQ}{p6I  
amend                                              修改，修订 0^tY|(b3/M  
amortisation                                      摊销 \]4EAKJE  
analytical capacity                             分析能力 . q -
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analytical procedures                               分析性程序 OvQzMXU^I  
annual financial statements                        年度会计报表，年度财务报表 lx4pTw1  
appendix                                          附录，附表 aV7VbC   
applicable                                         适用的 3O;H&  
applicable laws and regulations                 适用的法规 WZ>nA [/  
application systems                                  应用系统 CyLwCS{V\  
apply consistently                              一贯地执行，一贯地实施 a T(]  
appropriate                                       适当的，合适的； f.$[?Fi  
征用，挪用 ;_SSR8uHv  
appropriate authorization                          适当的授权 .s >@@m-  
appropriateness of audit evidence                    审计证据的适当性 ?;v\wx  
approval                                    批准，核准 .'A1Eoo0d  
assertion                                    (会计报表上的)认定；确认 6)0.q| Q  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 &xB*Shp,B  
asset                                                 资产，财产 LI@BB:)[  
asset restructuring                             资产重组 uWKmINjv'  
assignment of duties                                 职责的划分 l!XCYg@67  
assistant                                     助理，助理人员 l0^cdl-  
associated company                                 联属公司，联营公司 #<==7X#  
association                                        联合，结合；协会，社团 ,x1OQ jtY  
assumption                                       假设，假定 qJT/48lf_  
at a given date                                         在某一特定时日 YFS6YA  
attestation                                         鉴证，公证 o}G`t Bz  
attestation service                             鉴证服务 OnE%D|Tq=  
audit adjustment                                审计调整 a(6h`GHo  
audit areas                                        审计领域 I;"pPJ3G  
audit conclusion                                审计结论 $%cHplQz5  
audit effectiveness                             审计效果 aL[6}U0(}  
audit efficiency                                  审计效率 ?R)dxuj  
audit engagement letter                      审计业务约定书 9vyf9QE;  
audit evidence                                          审计证据 LA_{[VWYp>  
audit fee                                    审计费 E"VFBKB  
audit files                                          审计档案 J;Z2<x/H  
audit findings                                     审计中发现的事项 ?ckV 2  
audit implementation stage                        审计实施阶段 ssLswb  
audit mark                                        审计标识 '4{=x]K  
audit materiality                                 审计重要性 .B<Bqr@?8  
audit method                                     审计方法 UJh;Hp:  
audit objective                                         审计目标，审计目的 V'{\g|)  
audit of financial statements                      会计报表审计，财务报表审计 wHs1ge(  
audit opinion                                     审计意见 Q;VuoHj!  
audit period                                      被审计期间，被审计年度 1|4,jm$  
audit plan                                          审计计划 v.<mrI#?  
audit planning                                    编制审计计划，制定审计计划，审计计划 4j=K3m  
audit planning stage                                  审计计划阶段 AvrvBz[  
audit procedure                                审计程序 gZ^Qt.6Z  
audit programme                               审计程序表，具体审计计划 Wgh@XB  
audit report                                       审计报告 _rB,N#{2R=  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 p&RC#wYu  
audit report with a qualified opinion                 有保留意见的审计报告 ,.0b E 9\o  
audit report with an adverse opinion                否定意见的审计报告 =MQ/z#:-P  
audit report with dual dates                      双重日期审计报告 nyi!D  
audit reporting stage                                 审计报告阶段 BZ:tVfg.  
audit responsibility                                   审计责任 {*B0lr`  
audit results                                      审计结果 tgG*k$8z  
audit risk                                          审计风险 '

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audit sampling                                          审计抽样 ciODTq?  
audit sampling techniques                         审计抽样方法，审计抽样技术 D { Ol8:  
audit strategies                                  审计策略 0c`zg7|  
audit summary                                         审计总结，审计小结 Gu~*ZKyJ  
audit team                                         审计小组 l~
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audit test                                    审计测试 vb]kh_  
audit trail                                          审计轨迹 v5'`iO0o  
audit work                                        审计工作 seEo)m`d  
audit working paper                                 审计工作底稿 HuTtp|zM>  
audited financial statement                        审计会计报表，已审计财务报表 !5lV#w!vb  
Auditing Guidelines (the～)                      审计规范指南 exhU!p8  
auditing standards                             审计准则 ;_"|#  
audit-oriented working paper                          (审计)业务类工作底稿 wxvi)|)  
authorisation                                     授权 A`Dx]y   
authorisation of transaction                       交易的授权 w1"+HJd  
availability                                         可获得性 1V1I[CxlX  
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balance                                      余额；差额；平衡 '+_>PBOc  
balance sheet                                    资产负债表 gEj#>=s  
bank                                                 银行 ]S&ki
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bank account                                    银行账户，银行户头 P!|Z%H  
bank statement                                 银行对账单 &;-zy%#l  
barter transaction                              易货交易，以物换物交易 c$V5E t  
basis of audit                                    审计依据 GA gTy  
basis of preparation                                (会计报表的)编制基础 K#Ck,Y "  
book of account                               账目，账簿 IANSpWea?  
borrowing                                         借款，贷款，借债 @/<UhnI  
branch                                              分支，分支机构，分店 fYUV[Gm  
brought forward                                (账户余额等的)承上年，承上期，承上页 wv3,% lN  
budget                                              预算 RN(I}]]a  
building                                      建筑物；大楼 _aPAn
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business conditions                                  业务情况，经营情况 t>cGfA  
business licence                               (企业等的)营业执照 Ldj z-  
business relation                                业务关系 95
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