[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 E Xxv  
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审计词汇英汉对照 jAcrXB*  
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ability to continue as a going concern               持续经营能力 FTQNS8  
acceptability                                     可接受性，可接受程度 4o<rj4G>  
acceptable level of detection risk                     检查风险的可接受水平 /os,s[w  
acceptance of engagement                       接受委托 /U 3Uuk:  
accepting the engagement for the first time              首次接受委托 srQGqE~  
access to asset                                         对资产的接触 Fy$f`w_H@  
according to                                     根据，依据，依照 s
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account balance                                账户余额 bgYUsc*uR  
account for                                       对……进行会计处理，核算；解释 AnK~<9WQj  
accounting                                        会计，会计学 6E#znRi6IE  
accounting advisory serve                        会计咨询服务 Miz?t*|{[  
accounting firm                                 会计师事务所 .]e_je_  
accounting information                      会计信息，会计资料 >/4N:=.h  
accounting period                             会计期间 v{X<6^g  
accounting policies                                   会计政策 }0IeKpu5  
accounting professional bodies                 会计职业组织，会计职业团体 :2.<JUDM  
accounting records                                   会计记录 /3ohm|!rW  
accounting responsibility                           会计责任 > 5CK&6  
accounting service                             会计服务 ,.<mj !YE  
accounting standards                                会计准则 ~!$"J}d}<  
Accounting Standards for Business Enterprises       企业会计准则 U!(.i1^n  
accounting system                             会计系统 ?@rd,:'dE  
accounting treatment                                会计处理 <+k&8^:bi  
accuracy                                    准确性，精确性  gHe:o`  
additional audit procedures                      追加审计程序 gK rUv0&F  
addressee                                         收件人，收信人 'zI(OnIS  
Administration of State-owned Assets  (the～)     国有资产管理局 QOB^U-cW  
administrative laws and regulations                 行政法规 p3M!H2W  
adverse impact                                 不利影响，负面影响 ;M3 %t=KV  
adverse opinion                                反对意见 TPN+jK  
advisory group                                  咨询组，顾问组 8gS7$ EH'  
agency fee                                        代理费，代理费用 Tvx1+0Z%z  
aggregate                                          总计，合计为…… )=5&Q  
alternation of document and record                 变造文件和记录 4CM'I~  
alternative audit procedures                      替代审计程序，备选审计程序 Ixa0;nxj  
amend                                              修改，修订 &*v\t\]  
amortisation                                      摊销 sM-,95H  
analytical capacity                             分析能力 C8-7XQ=B:b  
analytical procedures                               分析性程序 3k1e  
annual financial statements                        年度会计报表，年度财务报表 T`x|=}  
appendix                                          附录，附表 &&
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applicable                                         适用的 (uC8M,I\  
applicable laws and regulations                 适用的法规 ! eF(WbU0  
application systems                                  应用系统 ;xwcK-A  
apply consistently                              一贯地执行，一贯地实施 ?9~^QRLT  
appropriate                                       适当的，合适的； p[Po*c.b  
征用，挪用 @su<h\)  
appropriate authorization                          适当的授权 h5P_kZJ  
appropriateness of audit evidence                    审计证据的适当性 v #+ECx
 
approval                                    批准，核准 >bW=oTFz  
assertion                                    (会计报表上的)认定；确认 ~[%CUc"  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 *~^6 3Nx!  
asset                                                 资产，财产 c~R'`Q  
asset restructuring                             资产重组 a}UmD HS-  
assignment of duties                                 职责的划分 Cab.a)o  
assistant                                     助理，助理人员 I8bM-k):9R  
associated company                                 联属公司，联营公司 
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association                                        联合，结合；协会，社团 ZwUBeyxS=c  
assumption                                       假设，假定 %,@pV%2  
at a given date                                         在某一特定时日  >. K  
attestation                                         鉴证，公证 9B0ON*`  
attestation service                             鉴证服务 4}H+hk8-  
audit adjustment                                审计调整 V%
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audit areas                                        审计领域 \W*L9azr  
audit conclusion                                审计结论 ray3gM%JLj  
audit effectiveness                             审计效果 h.EI(Ev"GN  
audit efficiency                                  审计效率  V9) /  
audit engagement letter                      审计业务约定书 ~F,~^r!Jtu  
audit evidence                                          审计证据 c""&He4zp  
audit fee                                    审计费 h3@tZL#g  
audit files                                          审计档案 vG
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audit findings                                     审计中发现的事项 O*~,
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audit implementation stage                        审计实施阶段 Pxr/*X  
audit mark                                        审计标识 ;E.]:Ia~  
audit materiality                                 审计重要性 wMVUTm  
audit method                                     审计方法 zH]oAu=H  
audit objective                                         审计目标，审计目的 Tx.N#,T|  
audit of financial statements                      会计报表审计，财务报表审计 &>\;4E.O5  
audit opinion                                     审计意见 pCE GZV,d@  
audit period                                      被审计期间，被审计年度 -.h)CM@L  
audit plan                                          审计计划 z8X7Y >+SA  
audit planning                                    编制审计计划，制定审计计划，审计计划 {[!<yUJ`S#  
audit planning stage                                  审计计划阶段 $S#Z>d*1!  
audit procedure                                审计程序 |]< 3cW+  
audit programme                               审计程序表，具体审计计划
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audit report                                       审计报告 T~E;@weR  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 _KM? ?&  
audit report with a qualified opinion                 有保留意见的审计报告 <wSJK  
audit report with an adverse opinion                否定意见的审计报告 =Kkqk  
audit report with dual dates                      双重日期审计报告 'FXM7D   
audit reporting stage                                 审计报告阶段 MH.+pqIv^  
audit responsibility                                   审计责任 [BE_^d5&  
audit results                                      审计结果 uMQI Aapb  
audit risk                                          审计风险 rDWAZ<;;  
audit sampling                                          审计抽样  FSMM  
audit sampling techniques                         审计抽样方法，审计抽样技术 e}uK"dl(  
audit strategies                                  审计策略 `] 5qIKopL  
audit summary                                         审计总结，审计小结 X M:BMd|  
audit team                                         审计小组 RhowhQ)G  
audit test                                    审计测试 uz!8=,DFw  
audit trail                                          审计轨迹 sBadiDG~9  
audit work                                        审计工作 NVM_.vL  
audit working paper                                 审计工作底稿 Ji nh#iar  
audited financial statement                        审计会计报表，已审计财务报表 TanWCt4r  
Auditing Guidelines (the～)                      审计规范指南 }h^ fX  
auditing standards                             审计准则 T
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audit-oriented working paper                          (审计)业务类工作底稿 eke[{%L   
authorisation                                     授权 oLoc jj~T  
authorisation of transaction                       交易的授权 <MS>7Fd2  
availability                                         可获得性 76w[X=Fv  
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balance                                      余额；差额；平衡 | Y!^E %*  
balance sheet                                    资产负债表 .+9*5  
bank                                                 银行 q9
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bank account                                    银行账户，银行户头 -YQh F;/  
bank statement                                 银行对账单 T~xVHk1  
barter transaction                              易货交易，以物换物交易 2'fd4rE5  
basis of audit                                    审计依据 +^BThrB  
basis of preparation                                (会计报表的)编制基础 ^Gd1T  
book of account                               账目，账簿 No7-fX1B  
borrowing                                         借款，贷款，借债 6,=Z4>  
branch                                              分支，分支机构，分店 gCghWg{S  
brought forward                                (账户余额等的)承上年，承上期，承上页 }uIQ@f`  
budget                                              预算 Nr*l3Z>LD  
building                                      建筑物；大楼 fS"u"]j*e  
business conditions                                  业务情况，经营情况 lR %#R  
business licence                               (企业等的)营业执照 AZ!/{1Az  
business relation                                业务关系 @|:fm() <  
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