[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 <|Eby!KXR  
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审计词汇英汉对照 e7qMt[.  
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ability to continue as a going concern               持续经营能力 4Olv8nOe<  
acceptability                                     可接受性，可接受程度 {<4?o? 1g  
acceptable level of detection risk                     检查风险的可接受水平 ]G~N+\8]U  
acceptance of engagement                       接受委托 X]U"ru{1q  
accepting the engagement for the first time              首次接受委托 JD`; ,Md  
access to asset                                         对资产的接触 1"B9Z6jf  
according to                                     根据，依据，依照 T-2p`b}hW  
account balance                                账户余额 7C7(bg,7^  
account for                                       对……进行会计处理，核算；解释 ~V"cLTj"  
accounting                                        会计，会计学 x][9ptrh  
accounting advisory serve                        会计咨询服务 ;}jbdS3  
accounting firm                                 会计师事务所 }6,bq`MN  
accounting information                      会计信息，会计资料 )X!DCL:16  
accounting period                             会计期间 Yk@s"qm3  
accounting policies                                   会计政策 p2DNbY\]  
accounting professional bodies                 会计职业组织，会计职业团体 \ +-hn  
accounting records                                   会计记录 XA xI?y[c
 
accounting responsibility                           会计责任 pXj/6+^  
accounting service                             会计服务 wp*&&0O!  
accounting standards                                会计准则 To{G#QEgG  
Accounting Standards for Business Enterprises       企业会计准则 vJAAAS  
accounting system                             会计系统 gXLZ)>+A+  
accounting treatment                                会计处理 n.6 0$kR`  
accuracy                                    准确性，精确性 q '{<c3&  
additional audit procedures                      追加审计程序 t,1!`/\  
addressee                                         收件人，收信人 ?$@KwA  
Administration of State-owned Assets  (the～)     国有资产管理局 A.C278^O8  
administrative laws and regulations                 行政法规 <Bb<?7q$ld  
adverse impact                                 不利影响，负面影响 '[yqi1 &  
adverse opinion                                反对意见 Q1I_=fT  
advisory group                                  咨询组，顾问组 mx(%tz^t  
agency fee                                        代理费，代理费用 0H&U=9'YT
 
aggregate                                          总计，合计为…… 9_A0:S9Z  
alternation of document and record                 变造文件和记录 vWi.[]  
alternative audit procedures                      替代审计程序，备选审计程序 |]!Ky[P  
amend                                              修改，修订 !0 csNg!  
amortisation                                      摊销 } .H Fm'p  
analytical capacity                             分析能力 . (*kgv@3x  
analytical procedures                               分析性程序 )C01fZ
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annual financial statements                        年度会计报表，年度财务报表 w
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appendix                                          附录，附表 u"8;fS  
applicable                                         适用的 ;ko[(eFN@  
applicable laws and regulations                 适用的法规 A;WwS?fyQ  
application systems                                  应用系统 s@)"IdSA(  
apply consistently                              一贯地执行，一贯地实施 PVS<QN%  
appropriate                                       适当的，合适的； vXM/nw|5  
征用，挪用 &kjwIg{  
appropriate authorization                          适当的授权 qzlMn)e  
appropriateness of audit evidence                    审计证据的适当性 :CkR4J!m3  
approval                                    批准，核准 h6T/0YhWLP  
assertion                                    (会计报表上的)认定；确认 4>"cc@8&~  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 bu" 68A;>  
asset                                                 资产，财产 Bpm5dT;  
asset restructuring                             资产重组 7fW=5wc  
assignment of duties                                 职责的划分 eFj6p
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assistant                                     助理，助理人员 '
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associated company                                 联属公司，联营公司 Ij6Wz.*  
association                                        联合，结合；协会，社团 ss0'GfP  
assumption                                       假设，假定 ,7fc41O3V  
at a given date                                         在某一特定时日 Msa6yD#  
attestation                                         鉴证，公证 ? __aVQ7  
attestation service                             鉴证服务 DYT -#Ht  
audit adjustment                                审计调整 ZP63Alt  
audit areas                                        审计领域 oF@x]bmU  
audit conclusion                                审计结论 |1QbO`f/F  
audit effectiveness                             审计效果 n:bB$Ai2  
audit efficiency                                  审计效率 4I#eC#"  
audit engagement letter                      审计业务约定书 #[U9(44,  
audit evidence                                          审计证据 O{B e )E~  
audit fee                                    审计费 ^0s\/qyqm  
audit files                                          审计档案 QL B1:O>  
audit findings                                     审计中发现的事项 +i`Q 7+d  
audit implementation stage                        审计实施阶段 SA(UD  
audit mark                                        审计标识 zOiY0`=  
audit materiality                                 审计重要性 pg?i
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audit method                                     审计方法 te\h?H  
audit objective                                         审计目标，审计目的 o1#:j?sN  
audit of financial statements                      会计报表审计，财务报表审计 8R)D! 7[l  
audit opinion                                     审计意见 =##s;zj(%  
audit period                                      被审计期间，被审计年度 uFm+Y]h  
audit plan                                          审计计划 &weY8\ HD  
audit planning                                    编制审计计划，制定审计计划，审计计划 Yt/SnF  
audit planning stage                                  审计计划阶段 `j}_BW_  
audit procedure                                审计程序 :zj9%4A  
audit programme                               审计程序表，具体审计计划 W) 33;E/}  
audit report                                       审计报告 uK;K{  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 ?}=-eJ(7e  
audit report with a qualified opinion                 有保留意见的审计报告 #j^('K|  
audit report with an adverse opinion                否定意见的审计报告 h"PS-]:CD  
audit report with dual dates                      双重日期审计报告 f E.L  
audit reporting stage                                 审计报告阶段 _^6|^PT.  
audit responsibility                                   审计责任 +-H}s`  
audit results                                      审计结果 %R.xS} Q  
audit risk                                          审计风险 $*A
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audit sampling                                          审计抽样 7>'uj7r]=  
audit sampling techniques                         审计抽样方法，审计抽样技术 m1hW<  
audit strategies                                  审计策略 w\o)bn  
audit summary                                         审计总结，审计小结 jJ*@5?A  
audit team                                         审计小组 N;Z`%&  
audit test                                    审计测试 S(>@:`=  
audit trail                                          审计轨迹 /lS+J(I  
audit work                                        审计工作 %ezb^O_6v  
audit working paper                                 审计工作底稿 S]e j=6SP  
audited financial statement                        审计会计报表，已审计财务报表 tLD~  
Auditing Guidelines (the～)                      审计规范指南 ^])e[RN7?n  
auditing standards                             审计准则 ]DC;+;8Jc  
audit-oriented working paper                          (审计)业务类工作底稿 XOysgX0g  
authorisation                                     授权 6%g
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authorisation of transaction                       交易的授权 $5TepH0D  
availability                                         可获得性 :M22P`:  
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balance                                      余额；差额；平衡 4AY _#f5u  
balance sheet                                    资产负债表 ,&.W6 sW  
bank                                                 银行 a>wfhmr  
bank account                                    银行账户，银行户头
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bank statement                                 银行对账单 LbJtpwz>z  
barter transaction                              易货交易，以物换物交易 Si?$\H*:  
basis of audit                                    审计依据 [ME}Cv`?<E  
basis of preparation                                (会计报表的)编制基础 0PnD|]9:  
book of account                               账目，账簿 On{~St'V
 
borrowing                                         借款，贷款，借债 DR k]{^C~  
branch                                              分支，分支机构，分店 QU^/[75Ea0  
brought forward                                (账户余额等的)承上年，承上期，承上页 AVXX\n\_  
budget                                              预算 \C]i|]tl  
building                                      建筑物；大楼 tmO;:n<N  
business conditions                                  业务情况，经营情况 kAZC"qM%i  
business licence                               (企业等的)营业执照 $hG;2v  
business relation                                业务关系 U/T4i#  
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