[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 gT)(RS`_ )  
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审计词汇英汉对照 :\;9y3  
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ability to continue as a going concern               持续经营能力 v`S5[{6
 
acceptability                                     可接受性，可接受程度 P y'BMk  
acceptable level of detection risk                     检查风险的可接受水平 j7P49{  
acceptance of engagement                       接受委托 uX7L1~s-  
accepting the engagement for the first time              首次接受委托 =D(a~8&,  
access to asset                                         对资产的接触 v^C\ GDH  
according to                                     根据，依据，依照 }9@rhW  
account balance                                账户余额 DI0& _,  
account for                                       对……进行会计处理，核算；解释 e9p/y8 gC  
accounting                                        会计，会计学 >k @t.PeoV  
accounting advisory serve                        会计咨询服务 iA[T'+.Y  
accounting firm                                 会计师事务所 A;Uc&
G  
accounting information                      会计信息，会计资料 &GH[$(  
accounting period                             会计期间 Z!v,;MW  
accounting policies                                   会计政策 :DH@zR  
accounting professional bodies                 会计职业组织，会计职业团体 SzLlJUVX  
accounting records                                   会计记录 IjhRSrCv  
accounting responsibility                           会计责任 =-dnniKW4  
accounting service                             会计服务 d!I%AlV  
accounting standards                                会计准则 G" r{!IFL  
Accounting Standards for Business Enterprises       企业会计准则 UC&$8^  
accounting system                             会计系统 D4$b -?y  
accounting treatment                                会计处理 (Q{JI~P  
accuracy                                    准确性，精确性 m-{DhJV  
additional audit procedures                      追加审计程序 oIrc))j,$  
addressee                                         收件人，收信人 &OU.BR>  
Administration of State-owned Assets  (the～)     国有资产管理局 dz#"9i5b  
administrative laws and regulations                 行政法规 '&CZ%&(Gw  
adverse impact                                 不利影响，负面影响 'bfxQ76@sa  
adverse opinion                                反对意见 ZRhk2DA#FF  
advisory group                                  咨询组，顾问组 Md6u4 c  
agency fee                                        代理费，代理费用 u8"s#%>Ny  
aggregate                                          总计，合计为…… 2?,lr2  
alternation of document and record                 变造文件和记录 Yyk~!G/@  
alternative audit procedures                      替代审计程序，备选审计程序 ]Jz=.F sO  
amend                                              修改，修订 i?_Q@uA~<:  
amortisation                                      摊销 o9sQ! gptw  
analytical capacity                             分析能力 T#&1q]P1F  
analytical procedures                               分析性程序 X}[1Y3~y  
annual financial statements                        年度会计报表，年度财务报表 k2Q[v  
appendix                                          附录，附表 l"8g9z  
applicable                                         适用的 m#h`iW  
applicable laws and regulations                 适用的法规 6UIS4_   
application systems                                  应用系统 x.gzsd  
apply consistently                              一贯地执行，一贯地实施 WGV]O|  
appropriate                                       适当的，合适的； `
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征用，挪用 ceg\lE:8  
appropriate authorization                          适当的授权 #mH28UT  
appropriateness of audit evidence                    审计证据的适当性 &Zz&VwWR  
approval                                    批准，核准  o]0E  
assertion                                    (会计报表上的)认定；确认 3@F U-k,i  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 T3b0"o27  
asset                                                 资产，财产 I>MLI=[Kg  
asset restructuring                             资产重组 %YxKWZ/?  
assignment of duties                                 职责的划分 ?~ybFrc  
assistant                                     助理，助理人员 !@V]H  
associated company                                 联属公司，联营公司 aR6~r^jB  
association                                        联合，结合；协会，社团 Vb 36R_u  
assumption                                       假设，假定 8?~>FLWTXZ  
at a given date                                         在某一特定时日 $jk4H+H-  
attestation                                         鉴证，公证 zRh)q,Dt  
attestation service                             鉴证服务 j\#)'>"  
audit adjustment                                审计调整 &IQNsJL!e  
audit areas                                        审计领域 3meZ]u  
audit conclusion                                审计结论 Njo.-k  
audit effectiveness                             审计效果 H( LK}[  
audit efficiency                                  审计效率 F, = WfM\  
audit engagement letter                      审计业务约定书 } %3;j5 ;6  
audit evidence                                          审计证据 x>i =  
audit fee                                    审计费 "dG*HKrr  
audit files                                          审计档案 Xe}I;sKrB  
audit findings                                     审计中发现的事项 p+I`xyk  
audit implementation stage                        审计实施阶段 ,*$Y[UT  
audit mark                                        审计标识 Y}vV.q  
audit materiality                                 审计重要性 tm;\m!^X{  
audit method                                     审计方法 UXa%$gwFw  
audit objective                                         审计目标，审计目的 i[/1AI  
audit of financial statements                      会计报表审计，财务报表审计 iR4"I7J  
audit opinion                                     审计意见 MDpx@.A,  
audit period                                      被审计期间，被审计年度 R]Fa?uQW  
audit plan                                          审计计划 .Sm 8t$  
audit planning                                    编制审计计划，制定审计计划，审计计划 rp]H&5.*  
audit planning stage                                  审计计划阶段 8pm Ww?  
audit procedure                                审计程序 H1evW  
audit programme                               审计程序表，具体审计计划 K/&  
audit report                                       审计报告 sI)jqHZG  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 Qz"@<qgQy  
audit report with a qualified opinion                 有保留意见的审计报告 IFSIQ q  
audit report with an adverse opinion                否定意见的审计报告 _=w=!U
&W  
audit report with dual dates                      双重日期审计报告 nCldH|>5w  
audit reporting stage                                 审计报告阶段 ZA4sEVHW  
audit responsibility                                   审计责任 dDe$<g5L4  
audit results                                      审计结果 OoOwEV2p_  
audit risk                                          审计风险 (Q"s;g  
audit sampling                                          审计抽样 Zf)<)o*  
audit sampling techniques                         审计抽样方法，审计抽样技术 <t*3w  
audit strategies                                  审计策略 s4 Uk5<  
audit summary                                         审计总结，审计小结 CwF=@:*d  
audit team                                         审计小组 :2L-Nf  
audit test                                    审计测试 ?f6Fj  
audit trail                                          审计轨迹 ZYl*-i&~?  
audit work                                        审计工作 <XpG 5vV  
audit working paper                                 审计工作底稿 Kn+
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audited financial statement                        审计会计报表，已审计财务报表 3k+46Wp  
Auditing Guidelines (the～)                      审计规范指南 R*"zLJ
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auditing standards                             审计准则 E-rGOm" m  
audit-oriented working paper                          (审计)业务类工作底稿 yV@~B;eW0  
authorisation                                     授权 (Sj?BZjC  
authorisation of transaction                       交易的授权 ()$tP3o  
availability                                         可获得性 ]T<RC\o  
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balance                                      余额；差额；平衡 xqKj&RuLu  
balance sheet                                    资产负债表 \T!tUd  
bank                                                 银行 Cp-p7g0wlg  
bank account                                    银行账户，银行户头 kEdAt5/U{  
bank statement                                 银行对账单 grCz@i  
barter transaction                              易货交易，以物换物交易 )J|~'{z:  
basis of audit                                    审计依据 ~EhM"go  
basis of preparation                                (会计报表的)编制基础 $T'lWD*  
book of account                               账目，账簿 p\|*ff0  
borrowing                                         借款，贷款，借债 M[dJQ(  
branch                                              分支，分支机构，分店 Gy[m4n~Z5  
brought forward                                (账户余额等的)承上年，承上期，承上页 w#$Q?u ,G  
budget                                              预算 A3e83g~L  
building                                      建筑物；大楼 >x1?t  
business conditions                                  业务情况，经营情况 [1`&\C_E  
business licence                               (企业等的)营业执照 oGZ%w4T  
business relation                                业务关系 /`B:F5r  
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