[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 >f$ >Odqe  
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ability to continue as a going concern               持续经营能力 M8BN'%S  
acceptability                                     可接受性，可接受程度 g= ql 3N  
acceptable level of detection risk                     检查风险的可接受水平 2=TQU33#  
acceptance of engagement                       接受委托 =hO0@w  
accepting the engagement for the first time              首次接受委托 zMkjdjb  
access to asset                                         对资产的接触 [BpIzhy&}  
according to                                     根据，依据，依照 &K_"5.7-56  
account balance                                账户余额 KU> $=Rd  
account for                                       对……进行会计处理，核算；解释 A@X&dy  
accounting                                        会计，会计学 W~J> Srt  
accounting advisory serve                        会计咨询服务 C]tHk)<|42  
accounting firm                                 会计师事务所 t@TBx=16  
accounting information                      会计信息，会计资料 _^<HlfOK  
accounting period                             会计期间 D,rF?t>=S  
accounting policies                                   会计政策 32r2<QrX  
accounting professional bodies                 会计职业组织，会计职业团体 ESl-k2  
accounting records                                   会计记录 i%8I (F  
accounting responsibility                           会计责任 ,3t('S
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accounting service                             会计服务 vPn(~d_  
accounting standards                                会计准则 Xq9n-;%zL  
Accounting Standards for Business Enterprises       企业会计准则 w~eF0{h  
accounting system                             会计系统  p1 9j  
accounting treatment                                会计处理 3JiJ,<,7  
accuracy                                    准确性，精确性 n y7
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additional audit procedures                      追加审计程序 #[^?f[9r  
addressee                                         收件人，收信人 s!Xj'H7K  
Administration of State-owned Assets  (the～)     国有资产管理局 )2|'
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administrative laws and regulations                 行政法规 ]
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adverse impact                                 不利影响，负面影响 @tY)s  
adverse opinion                                反对意见 AS34yM(h  
advisory group                                  咨询组，顾问组 uM\(#jZ  
agency fee                                        代理费，代理费用 7T]}<aK<c[  
aggregate                                          总计，合计为…… dcMWCK  
alternation of document and record                 变造文件和记录 /hPgOaB  
alternative audit procedures                      替代审计程序，备选审计程序 3 d^zLL  
amend                                              修改，修订 li4rK<O  
amortisation                                      摊销 HB+\2jEE  
analytical capacity                             分析能力 tK3.HvD  
analytical procedures                               分析性程序 ef\Pu\'U  
annual financial statements                        年度会计报表，年度财务报表 %t&5o>1C  
appendix                                          附录，附表 p!MOp-;-  
applicable                                         适用的 $d4^e&s  
applicable laws and regulations                 适用的法规 #<X+)B6t  
application systems                                  应用系统 0f
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apply consistently                              一贯地执行，一贯地实施 pm+_s]s,  
appropriate                                       适当的，合适的； qm
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征用，挪用  o*2TH2  
appropriate authorization                          适当的授权 }JXAG/<  
appropriateness of audit evidence                    审计证据的适当性 }[P1Va[!  
approval                                    批准，核准 fZ2>%IxG}  
assertion                                    (会计报表上的)认定；确认 *~F\k):>  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 )1%l$W  
asset                                                 资产，财产 }yup`R  
asset restructuring                             资产重组 zPp?D_t  
assignment of duties                                 职责的划分 #>+O=YO  
assistant                                     助理，助理人员 U[/k=}76  
associated company                                 联属公司，联营公司 VC "66\d&  
association                                        联合，结合；协会，社团 KJPCO0"  
assumption                                       假设，假定 uFDJRQJ<  
at a given date                                         在某一特定时日 S) /(~  
attestation                                         鉴证，公证 -iu7/4!j  
attestation service                             鉴证服务 M),i4a?2  
audit adjustment                                审计调整 CQf!<  
audit areas                                        审计领域 C%LRb{|d  
audit conclusion                                审计结论 UD|Qa  
audit effectiveness                             审计效果 bce>DLF  
audit efficiency                                  审计效率 Az29?|e  
audit engagement letter                      审计业务约定书 gTE/g'3  
audit evidence                                          审计证据 ?{W@TY@S  
audit fee                                    审计费 XK[cbVu  
audit files                                          审计档案 V @A+d[  
audit findings                                     审计中发现的事项 (9r\YNK  
audit implementation stage                        审计实施阶段 p\]Mf#B  
audit mark                                        审计标识 iUl5yq  
audit materiality                                 审计重要性 X UT,)dL  
audit method                                     审计方法 TfaL5evio  
audit objective                                         审计目标，审计目的 R=g~od[N_  
audit of financial statements                      会计报表审计，财务报表审计 ~1&%,$fZ  
audit opinion                                     审计意见 1|)l6#hOL  
audit period                                      被审计期间，被审计年度 1Wd?AyTY,  
audit plan                                          审计计划 QiB^U^f  
audit planning                                    编制审计计划，制定审计计划，审计计划 Az.(tJ X"  
audit planning stage                                  审计计划阶段 *oAv:8"iY  
audit procedure                                审计程序 gUf-1#g4\`  
audit programme                               审计程序表，具体审计计划 iHoQNog-!  
audit report                                       审计报告  )N`a4p  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 J%d\ 7  
audit report with a qualified opinion                 有保留意见的审计报告 p=m)lR9  
audit report with an adverse opinion                否定意见的审计报告 Ws"eF0,'Z  
audit report with dual dates                      双重日期审计报告 7`;55Se  
audit reporting stage                                 审计报告阶段 U4]>8L  
audit responsibility                                   审计责任 KE3/s w0  
audit results                                      审计结果 ".jY3<bQg  
audit risk                                          审计风险 f/t1@d!  
audit sampling                                          审计抽样 '=?IVm#C  
audit sampling techniques                         审计抽样方法，审计抽样技术 &z[39Q{~  
audit strategies                                  审计策略 ?4%'6R  
audit summary                                         审计总结，审计小结 bF:]MB^VK  
audit team                                         审计小组  nN !/  
audit test                                    审计测试 @!z9 .o;  
audit trail                                          审计轨迹 B{'x2I#,  
audit work                                        审计工作 jE!<]   
audit working paper                                 审计工作底稿 NZ:A?h2JR  
audited financial statement                        审计会计报表，已审计财务报表 ("(:wYR%  
Auditing Guidelines (the～)                      审计规范指南 Lc ,te1  
auditing standards                             审计准则 F3*
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audit-oriented working paper                          (审计)业务类工作底稿 8&FnXhZg4  
authorisation                                     授权 ~A<1xszC  
authorisation of transaction                       交易的授权 S2nF13u  
availability                                         可获得性 >SO !{  
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balance                                      余额；差额；平衡 z(]14250  
balance sheet                                    资产负债表 A<ca9g3  
bank                                                 银行 l$KC\$?%*  
bank account                                    银行账户，银行户头 g3~e#vdz  
bank statement                                 银行对账单 S;DqM;Q  
barter transaction                              易货交易，以物换物交易 nbM[?=WS  
basis of audit                                    审计依据 ]j Nv}{  
basis of preparation                                (会计报表的)编制基础 L{fKZ  
book of account                               账目，账簿 `I+G7KK  
borrowing                                         借款，贷款，借债 .nCF`5T!  
branch                                              分支，分支机构，分店 llVm[7  
brought forward                                (账户余额等的)承上年，承上期，承上页 h$[}lZDg  
budget                                              预算 g.-{=kZ   
building                                      建筑物；大楼 emp*j@9  
business conditions                                  业务情况，经营情况 hES_JbX}]  
business licence                               (企业等的)营业执照 R2kR   
business relation                                业务关系 
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