[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 )I Y 5Y  
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审计词汇英汉对照 vy{rwZ$  
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ability to continue as a going concern               持续经营能力 @sB}q 6>  
acceptability                                     可接受性，可接受程度 Yn I
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acceptable level of detection risk                     检查风险的可接受水平 S|{Yvyp  
acceptance of engagement                       接受委托 Q8;x9o@ p  
accepting the engagement for the first time              首次接受委托 b[{m>Fa+o#  
access to asset                                         对资产的接触 z^ aCQ3E  
according to                                     根据，依据，依照 DGa#d_I  
account balance                                账户余额 B%%.@[o,  
account for                                       对……进行会计处理，核算；解释 DU/9/ I?~  
accounting                                        会计，会计学 Edf=?K+\!i  
accounting advisory serve                        会计咨询服务 a!c/5)v(  
accounting firm                                 会计师事务所 B&%L`v2
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accounting information                      会计信息，会计资料 AND7j
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accounting period                             会计期间 ; d, JN  
accounting policies                                   会计政策 vWqyZ-p,q  
accounting professional bodies                 会计职业组织，会计职业团体 r!=]Q}`F  
accounting records                                   会计记录 gD,YQ%aq  
accounting responsibility                           会计责任 D+ah ok  
accounting service                             会计服务 RMS.1:O  
accounting standards                                会计准则 RlI W&y  
Accounting Standards for Business Enterprises       企业会计准则 P;)2*:--)  
accounting system                             会计系统 "B|nhd  
accounting treatment                                会计处理 Eonq'Re$  
accuracy                                    准确性，精确性 ['51FulDR  
additional audit procedures                      追加审计程序 L<f-Ed9|  
addressee                                         收件人，收信人 `YFkY^T  
Administration of State-owned Assets  (the～)     国有资产管理局 Qag|nLoT  
administrative laws and regulations                 行政法规 &#.x)>f  
adverse impact                                 不利影响，负面影响 u4Y6B ]Q  
adverse opinion                                反对意见 *ajFZI  
advisory group                                  咨询组，顾问组 s0C?Bb}?  
agency fee                                        代理费，代理费用 q=P f^Xp  
aggregate                                          总计，合计为…… cwH,l$  
alternation of document and record                 变造文件和记录 &%|xc{i  
alternative audit procedures                      替代审计程序，备选审计程序 w$D
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amend                                              修改，修订 k9*J*7l-m  
amortisation                                      摊销 *fxep08B  
analytical capacity                             分析能力 & _Cxv8  
analytical procedures                               分析性程序 9O),/SH;:  
annual financial statements                        年度会计报表，年度财务报表  4 "pS  
appendix                                          附录，附表  'P@=/  
applicable                                         适用的 .K $p`WQ
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applicable laws and regulations                 适用的法规 Tjd& ^m  
application systems                                  应用系统 9>A-$a4R>  
apply consistently                              一贯地执行，一贯地实施 (/T+Wpy?  
appropriate                                       适当的，合适的； +G5'kYzJ  
征用，挪用 gzl%5`DBw  
appropriate authorization                          适当的授权 IT8B~I\OY  
appropriateness of audit evidence                    审计证据的适当性 ]sX7%3P  
approval                                    批准，核准 z{_mEE49  
assertion                                    (会计报表上的)认定；确认 06PhrPVa!\  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 L\QQjI{  
asset                                                 资产，财产 k)$iK2I  
asset restructuring                             资产重组 !d:tIu{)  
assignment of duties                                 职责的划分 21.YO]Et  
assistant                                     助理，助理人员 umJay
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associated company                                 联属公司，联营公司 `^O'V}T  
association                                        联合，结合；协会，社团 D"`%|`O  
assumption                                       假设，假定 f?2zLE>u  
at a given date                                         在某一特定时日 fdd~e52f  
attestation                                         鉴证，公证 $@_
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attestation service                             鉴证服务 !Bag}|#  
audit adjustment                                审计调整 zSEr4^Dk4  
audit areas                                        审计领域 kFS0i%Sr  
audit conclusion                                审计结论 o:Ln._bj  
audit effectiveness                             审计效果 *}+R {  
audit efficiency                                  审计效率 ~&lQNl3`m6  
audit engagement letter                      审计业务约定书 @; W<dJ<X  
audit evidence                                          审计证据 M#=Y~PU  
audit fee                                    审计费 I|$'Q$m~  
audit files                                          审计档案 =ft9T&ciD  
audit findings                                     审计中发现的事项 ^it4z gx@  
audit implementation stage                        审计实施阶段 OZ eiHX!  
audit mark                                        审计标识 Bfbl#ZkyL  
audit materiality                                 审计重要性 K3La9O)>  
audit method                                     审计方法 f&K}IM8& #  
audit objective                                         审计目标，审计目的 DG_}9M!DW@  
audit of financial statements                      会计报表审计，财务报表审计 4#TnXxL  
audit opinion                                     审计意见 aZ8h[#]7  
audit period                                      被审计期间，被审计年度 EJO.'vQ  
audit plan                                          审计计划 %rFP#L  
audit planning                                    编制审计计划，制定审计计划，审计计划 6!*K/2:O  
audit planning stage                                  审计计划阶段 ERk kSTp  
audit procedure                                审计程序 b21}49bHN  
audit programme                               审计程序表，具体审计计划 uRP Ff77  
audit report                                       审计报告 #g,H("Qy({  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 {PL,VY)Z  
audit report with a qualified opinion                 有保留意见的审计报告 QyTh!QM~`  
audit report with an adverse opinion                否定意见的审计报告 4\v~HFsv  
audit report with dual dates                      双重日期审计报告 _\p`4
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audit reporting stage                                 审计报告阶段 wtlB  
audit responsibility                                   审计责任 TV<Aj"xw  
audit results                                      审计结果 TV? ^c?{5  
audit risk                                          审计风险 K/DH / r  
audit sampling                                          审计抽样 aWdUu
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audit sampling techniques                         审计抽样方法，审计抽样技术 :g&>D#{  
audit strategies                                  审计策略 Nc,*hsx'  
audit summary                                         审计总结，审计小结 VZ;@S3TS  
audit team                                         审计小组 HP#ki!'  
audit test                                    审计测试  /;+oz  
audit trail                                          审计轨迹 X#VEA=4{  
audit work                                        审计工作 )#C_mB$-#  
audit working paper                                 审计工作底稿 %@>YNPD`E  
audited financial statement                        审计会计报表，已审计财务报表 DQcWq'yY^  
Auditing Guidelines (the～)                      审计规范指南 sbzeY1  
auditing standards                             审计准则 {d8^@UL  
audit-oriented working paper                          (审计)业务类工作底稿 E{<?l 7t  
authorisation                                     授权 V _jiOT!  
authorisation of transaction                       交易的授权 eVTO#R*'|  
availability                                         可获得性 S3;lKr  
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balance                                      余额；差额；平衡 Q^nG0<q+  
balance sheet                                    资产负债表 (yfXMp,x  
bank                                                 银行 Vfb<o"BQk  
bank account                                    银行账户，银行户头 [ ynuj3G V  
bank statement                                 银行对账单 >)4.$#H  
barter transaction                              易货交易，以物换物交易 #iiwD|  
basis of audit                                    审计依据 Vw7WK  
basis of preparation                                (会计报表的)编制基础 |l$ u<3  
book of account                               账目，账簿 ^+EMZFjg(  
borrowing                                         借款，贷款，借债 7$K}qsr<  
branch                                              分支，分支机构，分店 $%B5 $+  
brought forward                                (账户余额等的)承上年，承上期，承上页 6I"C~&dt  
budget                                              预算 \` &ej{  
building                                      建筑物；大楼 6`1k ^  
business conditions                                  业务情况，经营情况 m!;G/s*  
business licence                               (企业等的)营业执照 % ^e@`0L  
business relation                                业务关系 HXyFj  
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