[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 DwmU fZp  
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审计词汇英汉对照 c|}K_~l_  
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ability to continue as a going concern               持续经营能力 @>fO;*  
acceptability                                     可接受性，可接受程度 X') Zm+  
acceptable level of detection risk                     检查风险的可接受水平 MuoctW  
acceptance of engagement                       接受委托 1%spzkE 3P  
accepting the engagement for the first time              首次接受委托 mw(c[.
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access to asset                                         对资产的接触 f-3'D-{EKt  
according to                                     根据，依据，依照 >*= =wlOB  
account balance                                账户余额 7AO3-; l]  
account for                                       对……进行会计处理，核算；解释 6` qr:.  
accounting                                        会计，会计学 w;c#drY7S  
accounting advisory serve                        会计咨询服务 Y62u%':X  
accounting firm                                 会计师事务所 TD{=L*{+  
accounting information                      会计信息，会计资料 &{E`=4T2  
accounting period                             会计期间 0SMQDs5j  
accounting policies                                   会计政策 ~llMrl7  
accounting professional bodies                 会计职业组织，会计职业团体 8wX+ZL:9  
accounting records                                   会计记录 h;%i/feFg  
accounting responsibility                           会计责任 XpgV09.EE  
accounting service                             会计服务 vS$oT]-hKE  
accounting standards                                会计准则 Du^x=;  
Accounting Standards for Business Enterprises       企业会计准则 p:JRQT"A  
accounting system                             会计系统 Z>x7|Q3CX  
accounting treatment                                会计处理 w53z*l>ek  
accuracy                                    准确性，精确性 sq~+1(X  
additional audit procedures                      追加审计程序 #7]o6  
addressee                                         收件人，收信人 Nmp>UE,7[  
Administration of State-owned Assets  (the～)     国有资产管理局 0R @g(  
administrative laws and regulations                 行政法规 (_w %  
adverse impact                                 不利影响，负面影响 {_zV5V  
adverse opinion                                反对意见 Z cMj=#i  
advisory group                                  咨询组，顾问组 @PQrmn6w  
agency fee                                        代理费，代理费用 lf%b0na?r  
aggregate                                          总计，合计为…… -9OMn}w/*  
alternation of document and record                 变造文件和记录 3(!/["@7  
alternative audit procedures                      替代审计程序，备选审计程序 b JfD\  
amend                                              修改，修订 bQwdgc),s{  
amortisation                                      摊销 +{xMIl_  
analytical capacity                             分析能力 Ap]4QqU  
analytical procedures                               分析性程序 *o02!EYge  
annual financial statements                        年度会计报表，年度财务报表 PwW^y#96  
appendix                                          附录，附表 J>=1dCK  
applicable                                         适用的 +/y{^}b/  
applicable laws and regulations                 适用的法规 f?%qUD_#  
application systems                                  应用系统 8jy-z"jc  
apply consistently                              一贯地执行，一贯地实施 -3.UE^W2  
appropriate                                       适当的，合适的；  3L%WVCB  
征用，挪用 (8CCesy&  
appropriate authorization                          适当的授权 T3PX gL)o  
appropriateness of audit evidence                    审计证据的适当性 9&jQ 35  
approval                                    批准，核准 ^^G-kg  
assertion                                    (会计报表上的)认定；确认 
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assessed level of control risk                           对控制风险的评估，控制风险的评估水平 `n 3FT=  
asset                                                 资产，财产 -a *NbH  
asset restructuring                             资产重组 P*pbwV#|  
assignment of duties                                 职责的划分 Zc-#;/b3T  
assistant                                     助理，助理人员 }{ n\tzR  
associated company                                 联属公司，联营公司 dh&W;zs  
association                                        联合，结合；协会，社团 TdQ]G 2  
assumption                                       假设，假定 $ !v}xY  
at a given date                                         在某一特定时日 Z^s+vi  
attestation                                         鉴证，公证 \n#]%X5c  
attestation service                             鉴证服务 ~|&="K4,:  
audit adjustment                                审计调整 yeh8z:5Z O  
audit areas                                        审计领域 7}Bj|]b)~  
audit conclusion                                审计结论 79D=d'eA  
audit effectiveness                             审计效果 |*:tyP%m^  
audit efficiency                                  审计效率 ZB828T3  
audit engagement letter                      审计业务约定书 i{8]'fM  
audit evidence                                          审计证据 ql^g~b  
audit fee                                    审计费 R N@^j  
audit files                                          审计档案 qAqoZMpI|;  
audit findings                                     审计中发现的事项 bA}Z0
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audit implementation stage                        审计实施阶段 -b cG[W3  
audit mark                                        审计标识 "2a$1Wmj(  
audit materiality                                 审计重要性 VCjq3/[_  
audit method                                     审计方法 [s~JceUyX  
audit objective                                         审计目标，审计目的 vYDSu.C@a  
audit of financial statements                      会计报表审计，财务报表审计 R|iEv
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audit opinion                                     审计意见 2\VAmPG.Zs  
audit period                                      被审计期间，被审计年度 - %|P  
audit plan                                          审计计划 aD2*.ln><  
audit planning                                    编制审计计划，制定审计计划，审计计划 lR:?uZ$  
audit planning stage                                  审计计划阶段 W
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audit procedure                                审计程序 ! .AhzU1%Y  
audit programme                               审计程序表，具体审计计划 *C\(wL  
audit report                                       审计报告 ;{
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audit report with a disclaimer of opinion           拒绝表示意见审计报告 wX ,h<\7  
audit report with a qualified opinion                 有保留意见的审计报告 mj@31YW  
audit report with an adverse opinion                否定意见的审计报告 9 ~~qAoD  
audit report with dual dates                      双重日期审计报告 ,yICNtP  
audit reporting stage                                 审计报告阶段 X8Xn\E  
audit responsibility                                   审计责任 f')c/Yw  
audit results                                      审计结果 Q"%QQo}}  
audit risk                                          审计风险 ; 7rd;zJ  
audit sampling                                          审计抽样 4qt+uNe!  
audit sampling techniques                         审计抽样方法，审计抽样技术 abBO93f^  
audit strategies                                  审计策略 !tU'J"Zy  
audit summary                                         审计总结，审计小结 Pp+~Cir  
audit team                                         审计小组 f])M04<  
audit test                                    审计测试 i^*M^P3m  
audit trail                                          审计轨迹 y}N&/}M:}8  
audit work                                        审计工作
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audit working paper                                 审计工作底稿 
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audited financial statement                        审计会计报表，已审计财务报表 o@9+mM"B)  
Auditing Guidelines (the～)                      审计规范指南 EUy(T1Cl&&  
auditing standards                             审计准则 |jT2W  
audit-oriented working paper                          (审计)业务类工作底稿 _1  pDA  
authorisation                                     授权 TnNWO+kg  
authorisation of transaction                       交易的授权 mG2VZ>  
availability                                         可获得性 hGI+:Js6  
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balance                                      余额；差额；平衡 8Atq,GcG  
balance sheet                                    资产负债表 DtWxr  
bank                                                 银行 56DoO'  
bank account                                    银行账户，银行户头 537?9  
bank statement                                 银行对账单 (WRMaI72(  
barter transaction                              易货交易，以物换物交易 qZ*f%L(  
basis of audit                                    审计依据 H_w%'v&  
basis of preparation                                (会计报表的)编制基础 <~{du ?4n  
book of account                               账目，账簿 SO;N~D1Z6  
borrowing                                         借款，贷款，借债 :g2  }C  
branch                                              分支，分支机构，分店 x7dEo%j  
brought forward                                (账户余额等的)承上年，承上期，承上页 pY
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budget                                              预算 bO3GVc+S  
building                                      建筑物；大楼 LL(|$}yW  
business conditions                                  业务情况，经营情况 NvJV</l6A  
business licence                               (企业等的)营业执照 *%!M4&  
business relation                                业务关系 6Ps.
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