[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 FEO/RMh  
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ability to continue as a going concern               持续经营能力 ]1 jhy2j  
acceptability                                     可接受性，可接受程度 \beYb0(+  
acceptable level of detection risk                     检查风险的可接受水平 7 Bym?   
acceptance of engagement                       接受委托 aHdQi,=z  
accepting the engagement for the first time              首次接受委托 UP7?9\  
access to asset                                         对资产的接触 X4<Y5?&0  
according to                                     根据，依据，依照 ,1B`Ve  
account balance                                账户余额 f@ILC=c<  
account for                                       对……进行会计处理，核算；解释 YrsE 88QqI  
accounting                                        会计，会计学 w$Z%RF'p  
accounting advisory serve                        会计咨询服务 3T/&T`T+c  
accounting firm                                 会计师事务所 ffMk.Sq
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accounting information                      会计信息，会计资料 OtbPrF5  
accounting period                             会计期间 :Y|[
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accounting policies                                   会计政策 iS< ^MD  
accounting professional bodies                 会计职业组织，会计职业团体 %NDr5E^cc  
accounting records                                   会计记录 eQwvp`@"  
accounting responsibility                           会计责任 ;Z9(ll:<$  
accounting service                             会计服务 z%1& t4$  
accounting standards                                会计准则 + {#L,0t  
Accounting Standards for Business Enterprises       企业会计准则 7GvMKtuSK  
accounting system                             会计系统 w*]FJ-b<.j  
accounting treatment                                会计处理 h'+F'1=  
accuracy                                    准确性，精确性 "d`u#YmR  
additional audit procedures                      追加审计程序 "yc|ng  
addressee                                         收件人，收信人 CQPq5/@Y4  
Administration of State-owned Assets  (the～)     国有资产管理局 "A> _ U< Y  
administrative laws and regulations                 行政法规 uvAJJIae'  
adverse impact                                 不利影响，负面影响 n]6-`fpD  
adverse opinion                                反对意见 4peRbm  
advisory group                                  咨询组，顾问组 |\>Ifv%{  
agency fee                                        代理费，代理费用 u @;e`-@  
aggregate                                          总计，合计为……
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alternation of document and record                 变造文件和记录 [FZq'E"87  
alternative audit procedures                      替代审计程序，备选审计程序 4hxa|f  
amend                                              修改，修订 cbYQ';{  
amortisation                                      摊销 w"37sv  
analytical capacity                             分析能力 %OsxXO?  
analytical procedures                               分析性程序 *I[tIO\  
annual financial statements                        年度会计报表，年度财务报表 .K]Uk/W  
appendix                                          附录，附表 hV+=hX<h  
applicable                                         适用的 ~uV(/?o%  
applicable laws and regulations                 适用的法规 /|lAxAm?  
application systems                                  应用系统 E3] 8(P%D-  
apply consistently                              一贯地执行，一贯地实施 !b=W>5h  
appropriate                                       适当的，合适的； X:lStO#5  
征用，挪用 :G#+5 }  
appropriate authorization                          适当的授权 kZ PL$\/A  
appropriateness of audit evidence                    审计证据的适当性 rHi4Pw{L  
approval                                    批准，核准 lwz\"8  
assertion                                    (会计报表上的)认定；确认 ,"F
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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 ~N2=44e  
asset                                                 资产，财产 #hP>IU  
asset restructuring                             资产重组 O~v~s 'c&  
assignment of duties                                 职责的划分 -L<FVB  
assistant                                     助理，助理人员 [RF
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associated company                                 联属公司，联营公司 S{3c}>n  
association                                        联合，结合；协会，社团 , 6Jw  
assumption                                       假设，假定 80`$F{xcX  
at a given date                                         在某一特定时日 WEJ-K<A(  
attestation                                         鉴证，公证 'F#dv[N  
attestation service                             鉴证服务 BOh^oQh  
audit adjustment                                审计调整 Pf/8tXs}  
audit areas                                        审计领域 1w,34*-}  
audit conclusion                                审计结论 2[;~@n1P  
audit effectiveness                             审计效果 .lq83; k  
audit efficiency                                  审计效率 *Hi}FI  
audit engagement letter                      审计业务约定书 0m=57c$O  
audit evidence                                          审计证据 N:okt)q:%  
audit fee                                    审计费 f$tm<:)Y  
audit files                                          审计档案 L^zh|MEyzk  
audit findings                                     审计中发现的事项 (
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audit implementation stage                        审计实施阶段 O;5lF   
audit mark                                        审计标识 -SfU. XlZl  
audit materiality                                 审计重要性 "Zx<hL*  
audit method                                     审计方法 ?D6|~k i  
audit objective                                         审计目标，审计目的 ~@)s)K  
audit of financial statements                      会计报表审计，财务报表审计 o(H.1ESk  
audit opinion                                     审计意见 +jK-k_  
audit period                                      被审计期间，被审计年度 fUGappb  
audit plan                                          审计计划 mU~&oU  
audit planning                                    编制审计计划，制定审计计划，审计计划 #0hqfs  
audit planning stage                                  审计计划阶段 ]31=8+ D  
audit procedure                                审计程序 /%s:aO  
audit programme                               审计程序表，具体审计计划 =Xg/[J%  
audit report                                       审计报告 `uUzBV.FR  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 3kk^hvB+f  
audit report with a qualified opinion                 有保留意见的审计报告 Z1:%AqxP  
audit report with an adverse opinion                否定意见的审计报告 jd,i =P%  
audit report with dual dates                      双重日期审计报告 }r!+wp   
audit reporting stage                                 审计报告阶段 _Gf-s51s  
audit responsibility                                   审计责任 dgIH`<U$  
audit results                                      审计结果 Aq*?Q/pV  
audit risk                                          审计风险 =<#G~8WYz  
audit sampling                                          审计抽样 _ziSH 3(  
audit sampling techniques                         审计抽样方法，审计抽样技术 ."=%]l0  
audit strategies                                  审计策略 h6OQeZ.  
audit summary                                         审计总结，审计小结 ]@b9m  
audit team                                         审计小组 l)dE7$H  
audit test                                    审计测试 Kvo&_:  
audit trail                                          审计轨迹 )XGz#C_P  
audit work                                        审计工作 /PeT4hW}  
audit working paper                                 审计工作底稿 qT!lq  
audited financial statement                        审计会计报表，已审计财务报表 * Ogf6  
Auditing Guidelines (the～)                      审计规范指南 u '/)l}  
auditing standards                             审计准则 9Li*L&B)  
audit-oriented working paper                          (审计)业务类工作底稿 \wk;Bo  
authorisation                                     授权 S2;^  
authorisation of transaction                       交易的授权 (tOhuSW  
availability                                         可获得性 ZJQFn  
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balance                                      余额；差额；平衡 $Se h4  
balance sheet                                    资产负债表 N 0-J=2  
bank                                                 银行 k&%i+5X  
bank account                                    银行账户，银行户头 9Dgs A`{$  
bank statement                                 银行对账单 ~/9RSdv7  
barter transaction                              易货交易，以物换物交易 u ~j H  
basis of audit                                    审计依据 -l57!s~V  
basis of preparation                                (会计报表的)编制基础 /\b* oPWJ  
book of account                               账目，账簿 0VSIyG_Z  
borrowing                                         借款，贷款，借债 MTZCI}  
branch                                              分支，分支机构，分店 .pQ5lK(R  
brought forward                                (账户余额等的)承上年，承上期，承上页 )LIn1o_,  
budget                                              预算 7/51_=%kR  
building                                      建筑物；大楼 77yYdil^W+  
business conditions                                  业务情况，经营情况 .ex;4( -!  
business licence                               (企业等的)营业执照 U|xHy+N  
business relation                                业务关系 J sz=5`  
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