[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 W3XVr&  
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审计词汇英汉对照 P,2FH2Eyj  
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ability to continue as a going concern               持续经营能力 l Ikh4T6i  
acceptability                                     可接受性，可接受程度 [Ch)6p  
acceptable level of detection risk                     检查风险的可接受水平 'w?*4H  
acceptance of engagement                       接受委托 *?zyF@K{%  
accepting the engagement for the first time              首次接受委托 =@
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access to asset                                         对资产的接触 {Lex((  
according to                                     根据，依据，依照 E^:8Jehq  
account balance                                账户余额 }/ p>DMN  
account for                                       对……进行会计处理，核算；解释 T ~9)0A"]  
accounting                                        会计，会计学 c~@ Z  
accounting advisory serve                        会计咨询服务 YceX)  
accounting firm                                 会计师事务所
tSr.0'CE  
accounting information                      会计信息，会计资料 ewNzRH,b  
accounting period                             会计期间 'l%b5:  
accounting policies                                   会计政策 2VrO8q(  
accounting professional bodies                 会计职业组织，会计职业团体 ?R 4sH  
accounting records                                   会计记录 R6^U9fDG  
accounting responsibility                           会计责任 b h%@Lo  
accounting service                             会计服务 d-=RS]j;j  
accounting standards                                会计准则 X=i^[ ?C  
Accounting Standards for Business Enterprises       企业会计准则  k3[%pS  
accounting system                             会计系统 y; )j  
accounting treatment                                会计处理 _vQtV]  
accuracy                                    准确性，精确性 p)5j~Nl  
additional audit procedures                      追加审计程序 jE /pba4R  
addressee                                         收件人，收信人 rOt`5_2f  
Administration of State-owned Assets  (the～)     国有资产管理局 39xAh*}G]  
administrative laws and regulations                 行政法规 Z/#&c  
adverse impact                                 不利影响，负面影响 P8hA<{UFS\  
adverse opinion                                反对意见 wABaNB=9;  
advisory group                                  咨询组，顾问组 N$8do?  
agency fee                                        代理费，代理费用 uSeRn@  
aggregate                                          总计，合计为…… y4%u</  
alternation of document and record                 变造文件和记录 pvCf4pf~  
alternative audit procedures                      替代审计程序，备选审计程序 q5jLK)  
amend                                              修改，修订 6TN!63{Cz  
amortisation                                      摊销 V Ae@P  
analytical capacity                             分析能力 F/MzrK\':m  
analytical procedures                               分析性程序 6}Se$XMl  
annual financial statements                        年度会计报表，年度财务报表 n"[VM=YGI  
appendix                                          附录，附表 [D8u.8q  
applicable                                         适用的 ^6tcB* #A  
applicable laws and regulations                 适用的法规 HgHhc&-  
application systems                                  应用系统 >zYO1.~  
apply consistently                              一贯地执行，一贯地实施 "|{3V:e>a  
appropriate                                       适当的，合适的； So&an !  
征用，挪用 I9sx*'  
appropriate authorization                          适当的授权 <M(Jqb cWa  
appropriateness of audit evidence                    审计证据的适当性 2~:jg1  
approval                                    批准，核准 8<,b5  
assertion                                    (会计报表上的)认定；确认 /%El0X  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 F\' ^DtB  
asset                                                 资产，财产 tY?_#rc  
asset restructuring                             资产重组 (8M^|z}q  
assignment of duties                                 职责的划分 Gi7jgv{{  
assistant                                     助理，助理人员 +~gqPk  
associated company                                 联属公司，联营公司 .~)[>  
association                                        联合，结合；协会，社团 !1i(6?~#4  
assumption                                       假设，假定 ]:lqbg[J  
at a given date                                         在某一特定时日 -&4W0JK9  
attestation                                         鉴证，公证 `t0?PpUo  
attestation service                             鉴证服务 ``%uq)G=D  
audit adjustment                                审计调整  tCT-cs

 
audit areas                                        审计领域 'dE G\?v9  
audit conclusion                                审计结论 *?;<buJb?  
audit effectiveness                             审计效果 r?{$k3Vl  
audit efficiency                                  审计效率 Z3:M%)e_u$  
audit engagement letter                      审计业务约定书 ya!RiHj  
audit evidence                                          审计证据 (~YFm"S  
audit fee                                    审计费 .rfufx9Sw  
audit files                                          审计档案 p& B c<+3e  
audit findings                                     审计中发现的事项 @]*b$6tt  
audit implementation stage                        审计实施阶段 bU`Ih# q  
audit mark                                        审计标识 k=t\  
audit materiality                                 审计重要性 :K%{?y  
audit method                                     审计方法 rgQ6/3}qc  
audit objective                                         审计目标，审计目的 VieX5  
audit of financial statements                      会计报表审计，财务报表审计 5k0r{^#M  
audit opinion                                     审计意见 ]dZ8]I<$C  
audit period                                      被审计期间，被审计年度 ;aZ$qgN*Y  
audit plan                                          审计计划 X!+#1NPM  
audit planning                                    编制审计计划，制定审计计划，审计计划 
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audit planning stage                                  审计计划阶段 <E2+P,Lgw  
audit procedure                                审计程序 aq~g54  
audit programme                               审计程序表，具体审计计划 ;DMv?-H  
audit report                                       审计报告 {@T8i^EI  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 pdcP;.  
audit report with a qualified opinion                 有保留意见的审计报告 UQGOCP_  
audit report with an adverse opinion                否定意见的审计报告 LnQm2uF  
audit report with dual dates                      双重日期审计报告 Of)EBa<5^  
audit reporting stage                                 审计报告阶段 sE*A,z?  
audit responsibility                                   审计责任 @"BvyS,p  
audit results                                      审计结果 *?/9lAm  
audit risk                                          审计风险 C4Pi6.wf  
audit sampling                                          审计抽样 1WGcv O)<  
audit sampling techniques                         审计抽样方法，审计抽样技术 .C avb   
audit strategies                                  审计策略 `v*U Y  
audit summary                                         审计总结，审计小结 i^c  
audit team                                         审计小组 3"28=)o  
audit test                                    审计测试 gu+c7qe  
audit trail                                          审计轨迹 OiB*,TWV  
audit work                                        审计工作 x+j5vzhG)  
audit working paper                                 审计工作底稿 iI_ad7,u  
audited financial statement                        审计会计报表，已审计财务报表 e:9CD-  
Auditing Guidelines (the～)                      审计规范指南 mZ;W$y SO  
auditing standards                             审计准则 "=l<%em  
audit-oriented working paper                          (审计)业务类工作底稿 D-)jmz>R  
authorisation                                     授权 :e-&,K  
authorisation of transaction                       交易的授权 nSH A,c  
availability                                         可获得性 GarPnb  
B %B^nQbNDM  
balance                                      余额；差额；平衡 !^Mk5E(  
balance sheet                                    资产负债表 (<ybst6+I  
bank                                                 银行 |*4)G6J@n  
bank account                                    银行账户，银行户头 zz ^2/l  
bank statement                                 银行对账单 Pb0+z=L  
barter transaction                              易货交易，以物换物交易 neQ2k=ao  
basis of audit                                    审计依据 }D5*   
basis of preparation                                (会计报表的)编制基础 #(o 'G4T  
book of account                               账目，账簿 &1hJ?uM01  
borrowing                                         借款，贷款，借债 b .9]b  
branch                                              分支，分支机构，分店 0s
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brought forward                                (账户余额等的)承上年，承上期，承上页 pdnkHR$  
budget                                              预算 \~H;Wt5  
building                                      建筑物；大楼 S>~QuCMY  
business conditions                                  业务情况，经营情况 7 4rmxjiN  
business licence                               (企业等的)营业执照 ygm4Aj>  
business relation                                业务关系 QJFx/zU  
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