[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 TAzhD.6C  
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审计词汇英汉对照 /ebYk-c  
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ability to continue as a going concern               持续经营能力 xQJdt$]U@  
acceptability                                     可接受性，可接受程度 z@i
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acceptable level of detection risk                     检查风险的可接受水平 ~D
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acceptance of engagement                       接受委托 <ce
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accepting the engagement for the first time              首次接受委托 !vett4C* K  
access to asset                                         对资产的接触 vQIoj31  
according to                                     根据，依据，依照 9*,5R,#  
account balance                                账户余额 >#0yd7BST  
account for                                       对……进行会计处理，核算；解释 4H1s"mP<  
accounting                                        会计，会计学 WVwNjQ2PM  
accounting advisory serve                        会计咨询服务 ,"}'NH@  
accounting firm                                 会计师事务所 %AW  
accounting information                      会计信息，会计资料 KgKV(q=  
accounting period                             会计期间 [#2= w  
accounting policies                                   会计政策 ?,s{M^sj^  
accounting professional bodies                 会计职业组织，会计职业团体 /{qr~7k,oQ  
accounting records                                   会计记录 NrL%]dl3/  
accounting responsibility                           会计责任 -M[5K/[  
accounting service                             会计服务 ~yO.R)4v  
accounting standards                                会计准则 l"ih+%
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Accounting Standards for Business Enterprises       企业会计准则 yY,.GzIjCj  
accounting system                             会计系统 C(?lp   
accounting treatment                                会计处理 yil{RfBEr_  
accuracy                                    准确性，精确性 +o_`k!  
additional audit procedures                      追加审计程序
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addressee                                         收件人，收信人 eUBk^C]\  
Administration of State-owned Assets  (the～)     国有资产管理局 e@X~F6nP  
administrative laws and regulations                 行政法规 Em _miU  
adverse impact                                 不利影响，负面影响 ;%U`lE0  
adverse opinion                                反对意见 qe\j$Cjy  
advisory group                                  咨询组，顾问组 :.sK:W("v  
agency fee                                        代理费，代理费用  '5[L []A  
aggregate                                          总计，合计为…… [ ra[~  
alternation of document and record                 变造文件和记录 W ddU|-W  
alternative audit procedures                      替代审计程序，备选审计程序 0>.'w\,87B  
amend                                              修改，修订  i4Fw+Z  
amortisation                                      摊销 |/r@z[t  
analytical capacity                             分析能力 8qBw;
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analytical procedures                               分析性程序 w1s#8 :  
annual financial statements                        年度会计报表，年度财务报表 , :kCt=4%  
appendix                                          附录，附表 c?z% z&  
applicable                                         适用的 6NZf!7,B  
applicable laws and regulations                 适用的法规 tpCEWdn5  
application systems                                  应用系统 gw5CU)r4$  
apply consistently                              一贯地执行，一贯地实施 Vuz!~kLYIn  
appropriate                                       适当的，合适的； z2,rnm )Q  
征用，挪用 J/ rQ42d  
appropriate authorization                          适当的授权 ExnszFX*  
appropriateness of audit evidence                    审计证据的适当性 Kk??}  
approval                                    批准，核准 eL-92]]e  
assertion                                    (会计报表上的)认定；确认 E>7%/TIl  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 9`vse>,-hg  
asset                                                 资产，财产 s]=kD  
asset restructuring                             资产重组 B"{CWH O  
assignment of duties                                 职责的划分 ~[,E i k  
assistant                                     助理，助理人员 /+66y=`UJ  
associated company                                 联属公司，联营公司
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association                                        联合，结合；协会，社团 -pLb%f0?  
assumption                                       假设，假定 zM)o^Fn2  
at a given date                                         在某一特定时日 tc# rL  
attestation                                         鉴证，公证 ~}TVM%0RTq  
attestation service                             鉴证服务 I@x*>  
audit adjustment                                审计调整 3EzI~Zsx  
audit areas                                        审计领域 R4qS,2E  
audit conclusion                                审计结论 .0s/O  
audit effectiveness                             审计效果 G.(9I~!  
audit efficiency                                  审计效率 iF`E>
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audit engagement letter                      审计业务约定书 [. 6uw=;o  
audit evidence                                          审计证据 `#9ZP  
audit fee                                    审计费 eQYW>z'%,  
audit files                                          审计档案 6%:'2;xM  
audit findings                                     审计中发现的事项 wGbD%=  
audit implementation stage                        审计实施阶段 242lR0#aY  
audit mark                                        审计标识 p%,JWZ[  
audit materiality                                 审计重要性 O0~[]3Y[=  
audit method                                     审计方法 W]reQ& <Z  
audit objective                                         审计目标，审计目的 $R"~BZbt;  
audit of financial statements                      会计报表审计，财务报表审计 ..n-&(c32  
audit opinion                                     审计意见 xx41Qw>\W  
audit period                                      被审计期间，被审计年度 )~!Gs/w6  
audit plan                                          审计计划 ," *[T\u  
audit planning                                    编制审计计划，制定审计计划，审计计划 H,zRmK6A%  
audit planning stage                                  审计计划阶段 U[ Z1@2zLx  
audit procedure                                审计程序 ;i,yT ?so  
audit programme                               审计程序表，具体审计计划 TrHBbyqk  
audit report                                       审计报告 z+wBZn{0I  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 ^>]p4Q3 6  
audit report with a qualified opinion                 有保留意见的审计报告 3pl.<;9r  
audit report with an adverse opinion                否定意见的审计报告 +fKL

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audit report with dual dates                      双重日期审计报告 1k "*@Z<  
audit reporting stage                                 审计报告阶段 o<%Sr*  
audit responsibility                                   审计责任 m#8mU,7  
audit results                                      审计结果 YMm Fpy  
audit risk                                          审计风险 |ss_<  
audit sampling                                          审计抽样 K _y;<a]  
audit sampling techniques                         审计抽样方法，审计抽样技术 Vwl`A3Y  
audit strategies                                  审计策略 (8{h I  
audit summary                                         审计总结，审计小结 to
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audit team                                         审计小组 KS%xo6k.  
audit test                                    审计测试 5w{_WR6,  
audit trail                                          审计轨迹 o2Z# 5-  
audit work                                        审计工作  +/AW6  
audit working paper                                 审计工作底稿 Y$%Ze]~  
audited financial statement                        审计会计报表，已审计财务报表 a}%>i~v<  
Auditing Guidelines (the～)                      审计规范指南 -S9$C*t  
auditing standards                             审计准则 /SP^fB*y  
audit-oriented working paper                          (审计)业务类工作底稿 5qUyOkI  
authorisation                                     授权 6i>xCb  
authorisation of transaction                       交易的授权 (}c}=V  
availability                                         可获得性 8G s{Zfp!D  
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balance                                      余额；差额；平衡 pGUrYik4  
balance sheet                                    资产负债表 }JvyjE  
bank                                                 银行 &e2") 4oh  
bank account                                    银行账户，银行户头 Z?1.Y7Npr  
bank statement                                 银行对账单 X@jml$;$  
barter transaction                              易货交易，以物换物交易 P>jlFm  
basis of audit                                    审计依据
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basis of preparation                                (会计报表的)编制基础 h.G/
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book of account                               账目，账簿 Z\`uI+`  
borrowing                                         借款，贷款，借债 7pr@aA"vgj  
branch                                              分支，分支机构，分店 =j}]-!  
brought forward                                (账户余额等的)承上年，承上期，承上页 7 2luTR Q  
budget                                              预算 9G 9!=J  
building                                      建筑物；大楼 CCQ<.iCU  
business conditions                                  业务情况，经营情况 8Cwg V  
business licence                               (企业等的)营业执照 #@lLx?U  
business relation                                业务关系 eV}Ow`~I5  
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