[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
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审计词汇英汉对照 ODE^;:z !  
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ability to continue as a going concern               持续经营能力 v]e6CZwo  
acceptability                                     可接受性，可接受程度 cH{[\F"Eb  
acceptable level of detection risk                     检查风险的可接受水平 X+;{&Efrl  
acceptance of engagement                       接受委托 ;@lC08SE  
accepting the engagement for the first time              首次接受委托 p!RyxB1.|  
access to asset                                         对资产的接触 3,$G?auW  
according to                                     根据，依据，依照 4Up\_  
account balance                                账户余额 9w08)2$Na  
account for                                       对……进行会计处理，核算；解释 PDtLJt$  
accounting                                        会计，会计学 _1U7@v:<@  
accounting advisory serve                        会计咨询服务 =b[q<p\  
accounting firm                                 会计师事务所  SE D_^  
accounting information                      会计信息，会计资料 v*VId l>  
accounting period                             会计期间 C|H/x\?zRv  
accounting policies                                   会计政策 DqbU$jt`  
accounting professional bodies                 会计职业组织，会计职业团体 ;+Uc}=  
accounting records                                   会计记录 C Ch38qBp  
accounting responsibility                           会计责任  ~N=$%C  
accounting service                             会计服务 m* JbZT  
accounting standards                                会计准则 SRBQ"X[M2  
Accounting Standards for Business Enterprises       企业会计准则 Sz3Tp5b  
accounting system                             会计系统 z3Ro*yJU  
accounting treatment                                会计处理 0DgEOW9H  
accuracy                                    准确性，精确性 JtGBNz!"  
additional audit procedures                      追加审计程序 F` "bMS  
addressee                                         收件人，收信人 V1!;Hvm]+  
Administration of State-owned Assets  (the～)     国有资产管理局 M<VZISu)dy  
administrative laws and regulations                 行政法规 ``9`Xq
  
adverse impact                                 不利影响，负面影响  :bBMy\(u  
adverse opinion                                反对意见  %3A~&  
advisory group                                  咨询组，顾问组 )EptyH  
agency fee                                        代理费，代理费用 dPO|x+N,  
aggregate                                          总计，合计为…… |*[#Iii'  
alternation of document and record                 变造文件和记录 1KWGQJ%%s  
alternative audit procedures                      替代审计程序，备选审计程序 _7qGo7bpN  
amend                                              修改，修订 <QZ X""  
amortisation                                      摊销 'awZ-$#  
analytical capacity                             分析能力 )Ao F-&,w  
analytical procedures                               分析性程序 +Oa+G.;)o4  
annual financial statements                        年度会计报表，年度财务报表 Y*q_>kps"  
appendix                                          附录，附表 t9(sSl  
applicable                                         适用的 ! :XMP*g  
applicable laws and regulations                 适用的法规 t!JD]j>q
 
application systems                                  应用系统 `-QY<STTP9  
apply consistently                              一贯地执行，一贯地实施 NNM+Z:
 
appropriate                                       适当的，合适的； n\G88)Dv`V  
征用，挪用 ];VJ54  
appropriate authorization                          适当的授权 * M,'F^E2  
appropriateness of audit evidence                    审计证据的适当性 Wp0L!X=0  
approval                                    批准，核准 B9Y*'hmI  
assertion                                    (会计报表上的)认定；确认 bX*c-r:  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 >;M?f!  
asset                                                 资产，财产 BiI}JEp4o  
asset restructuring                             资产重组 ,oS<9kC68  
assignment of duties                                 职责的划分 DS]C`aM9  
assistant                                     助理，助理人员 \$%q<_l  
associated company                                 联属公司，联营公司 /UAcN1K!B  
association                                        联合，结合；协会，社团 ] f<H?  
assumption                                       假设，假定 $yY\[C  
at a given date                                         在某一特定时日 xK W`m  
attestation                                         鉴证，公证 /ig'p53jL  
attestation service                             鉴证服务 \~bx%VWW4  
audit adjustment                                审计调整 (iO8[  
audit areas                                        审计领域 0^IHBN?9  
audit conclusion                                审计结论 %\ef Mhn  
audit effectiveness                             审计效果 ="Sa>-do,  
audit efficiency                                  审计效率 ~D$?.,=l  
audit engagement letter                      审计业务约定书 N5Rda2m  
audit evidence                                          审计证据 0X'2d  
audit fee                                    审计费 dOfEEqPI  
audit files                                          审计档案 U6M3,"?  
audit findings                                     审计中发现的事项 ~|t7  
audit implementation stage                        审计实施阶段 `PVr;&  
audit mark                                        审计标识 |wYOO(!  
audit materiality                                 审计重要性 T~"T%r  
audit method                                     审计方法 ?.%'[n>P  
audit objective                                         审计目标，审计目的 :2_8.+:  
audit of financial statements                      会计报表审计，财务报表审计 Q $5U5hb
 
audit opinion                                     审计意见 uv$t>_^  
audit period                                      被审计期间，被审计年度 lmjoSINy  
audit plan                                          审计计划 SC6cFyp2  
audit planning                                    编制审计计划，制定审计计划，审计计划 map#4\  
audit planning stage                                  审计计划阶段 E"{2R>mU~  
audit procedure                                审计程序 _Boe"  
audit programme                               审计程序表，具体审计计划 A tU!8Z  
audit report                                       审计报告 WP b4L9<  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 2A^>>Q/,u  
audit report with a qualified opinion                 有保留意见的审计报告 RCvf@[y 4  
audit report with an adverse opinion                否定意见的审计报告 ]J aV +b'O  
audit report with dual dates                      双重日期审计报告 vsU1Lzna6@  
audit reporting stage                                 审计报告阶段 eGi[LJ)np  
audit responsibility                                   审计责任 XKEd~2h<y  
audit results                                      审计结果 gfW8s+  
audit risk                                          审计风险 eJv_`#R&Of  
audit sampling                                          审计抽样 Oi~]~+2  
audit sampling techniques                         审计抽样方法，审计抽样技术 ;#F7Fp*U  
audit strategies                                  审计策略 }VUrn2@-4  
audit summary                                         审计总结，审计小结 dLq)Z*r  
audit team                                         审计小组 Hve'Z,X  
audit test                                    审计测试 9Nkr=/I"P  
audit trail                                          审计轨迹 a?]"|tQ'  
audit work                                        审计工作 &&\HE7*  
audit working paper                                 审计工作底稿 !qjIhZi  
audited financial statement                        审计会计报表，已审计财务报表 lNw8eT~2
 
Auditing Guidelines (the～)                      审计规范指南 ZI8*PX%2  
auditing standards                             审计准则 %Gk?f=e  
audit-oriented working paper                          (审计)业务类工作底稿 |z`kFil%  
authorisation                                     授权 7@@,4_q E  
authorisation of transaction                       交易的授权 |9X$@R  
availability                                         可获得性 3TDjWW;#~  
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balance                                      余额；差额；平衡 V&75n.L  
balance sheet                                    资产负债表 ~H)s>6>#v  
bank                                                 银行 et$VR:  
bank account                                    银行账户，银行户头 +UGWTO\#ha  
bank statement                                 银行对账单 vA r
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barter transaction                              易货交易，以物换物交易 K Qz.g3,  
basis of audit                                    审计依据 {xGM_vH1  
basis of preparation                                (会计报表的)编制基础 `qnNEJL,  
book of account                               账目，账簿 D nZkZ;E/  
borrowing                                         借款，贷款，借债 mEUdJvSG(  
branch                                              分支，分支机构，分店 \UF/_'=K  
brought forward                                (账户余额等的)承上年，承上期，承上页 _+vE( :T  
budget                                              预算 
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building                                      建筑物；大楼 &H`AS6  
business conditions                                  业务情况，经营情况 wePhH*nQ>  
business licence                               (企业等的)营业执照 P&s- U6  
business relation                                业务关系 {H5a.+-(bE  
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