[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 la
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审计词汇英汉对照 _fMooI)U1  
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ability to continue as a going concern               持续经营能力  ISq^V  
acceptability                                     可接受性，可接受程度 RKjA`cJ  
acceptable level of detection risk                     检查风险的可接受水平 55,vmDd  
acceptance of engagement                       接受委托 oiFtPki  
accepting the engagement for the first time              首次接受委托 \>YXPMIk  
access to asset                                         对资产的接触 sjaG%f&h  
according to                                     根据，依据，依照 4pc=MR  
account balance                                账户余额 sM?DNE^BvW  
account for                                       对……进行会计处理，核算；解释 F$+_Z~yt3;  
accounting                                        会计，会计学 rNgE/=X  
accounting advisory serve                        会计咨询服务 _a.Q@A4'  
accounting firm                                 会计师事务所 6fkL@It  
accounting information                      会计信息，会计资料 E"w7/k#3}C  
accounting period                             会计期间 CdEJ/G:  
accounting policies                                   会计政策 xX|-5cM;  
accounting professional bodies                 会计职业组织，会计职业团体 c*ytUI*  
accounting records                                   会计记录 Z ,T TI>P  
accounting responsibility                           会计责任 $6Ty~.RP5H  
accounting service                             会计服务 BF]b \/I  
accounting standards                                会计准则 Kt`0vwkjvI  
Accounting Standards for Business Enterprises       企业会计准则 R0m}I5Frs  
accounting system                             会计系统 -MOf[f^  
accounting treatment                                会计处理 Zu+Z7@$}/  
accuracy                                    准确性，精确性
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additional audit procedures                      追加审计程序 y<#y3M!\  
addressee                                         收件人，收信人 T1e}WJbFE  
Administration of State-owned Assets  (the～)     国有资产管理局 F]~`57  
administrative laws and regulations                 行政法规 $cK9E:v  
adverse impact                                 不利影响，负面影响 RS$:]hxd>_  
adverse opinion                                反对意见 ,:;_j<g
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advisory group                                  咨询组，顾问组 -M/ny-;`}  
agency fee                                        代理费，代理费用 43P?f+IYrk  
aggregate                                          总计，合计为…… \wnQ[UNjP  
alternation of document and record                 变造文件和记录 W=G[hT5L{  
alternative audit procedures                      替代审计程序，备选审计程序 6lZhV[~Z/  
amend                                              修改，修订 l(<o,Uv[`  
amortisation                                      摊销 4Ly!:GH3T  
analytical capacity                             分析能力 YE0s5bB6  
analytical procedures                               分析性程序 LiN{^g^fx  
annual financial statements                        年度会计报表，年度财务报表 ^WUF3Q**OU  
appendix                                          附录，附表 UUA7m$F1  
applicable                                         适用的 SM@1<OCc  
applicable laws and regulations                 适用的法规 FTk!Mn88  
application systems                                  应用系统 <0lfkeD  
apply consistently                              一贯地执行，一贯地实施 .CmwR$u&  
appropriate                                       适当的，合适的； JEBx|U$'Y  
征用，挪用 67J=#%\  
appropriate authorization                          适当的授权 4}=]QQoE  
appropriateness of audit evidence                    审计证据的适当性 O'j;"l~H|  
approval                                    批准，核准 MMcHzRF  
assertion                                    (会计报表上的)认定；确认 H! vvdp?Z  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 B8C"i%8V)  
asset                                                 资产，财产 *t*yozN  
asset restructuring                             资产重组 }_Jai4O  
assignment of duties                                 职责的划分 }rOO[,?Y  
assistant                                     助理，助理人员 am@\$Sa4
 
associated company                                 联属公司，联营公司 o/9 V1"  
association                                        联合，结合；协会，社团 !d"J,.)  
assumption                                       假设，假定 P$w0.XZa  
at a given date                                         在某一特定时日 w3B*%x)  
attestation                                         鉴证，公证 %>pgl I  
attestation service                             鉴证服务 UT>\u
 
audit adjustment                                审计调整 PUu
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audit areas                                        审计领域 Ag}>gbz~G  
audit conclusion                                审计结论 cMtkdIO  
audit effectiveness                             审计效果 6rPe\'n=B  
audit efficiency                                  审计效率 {{giSW'  
audit engagement letter                      审计业务约定书 ,qaI dw[  
audit evidence                                          审计证据 [}+ MZ  
audit fee                                    审计费 6Zkus20  
audit files                                          审计档案 .dl1sv U  
audit findings                                     审计中发现的事项 L,\ Yj  
audit implementation stage                        审计实施阶段 Yuh t<:`  
audit mark                                        审计标识 0 oM~e  
audit materiality                                 审计重要性 3hb1^HNT  
audit method                                     审计方法 dG6Mo76  
audit objective                                         审计目标，审计目的 m&o&XVC  
audit of financial statements                      会计报表审计，财务报表审计 8l)^#"ySA  
audit opinion                                     审计意见 'w!Hjq]$  
audit period                                      被审计期间，被审计年度 >\KBXS}  
audit plan                                          审计计划 lE%0i fu  
audit planning                                    编制审计计划，制定审计计划，审计计划 o6oZk0  
audit planning stage                                  审计计划阶段 7GE.>h5  
audit procedure                                审计程序 ^[d)Hk}L  
audit programme                               审计程序表，具体审计计划 Qt!l-/flh  
audit report                                       审计报告 v{&c god  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 !3d+"tL S  
audit report with a qualified opinion                 有保留意见的审计报告 ~` #t?1SP  
audit report with an adverse opinion                否定意见的审计报告 _ @ \  
audit report with dual dates                      双重日期审计报告 8n1Sy7K!;  
audit reporting stage                                 审计报告阶段 <Gs)~T#'  
audit responsibility                                   审计责任 =>/aM7]  
audit results                                      审计结果 "y>l2V,4j%  
audit risk                                          审计风险 =yvyd0|35  
audit sampling                                          审计抽样 u["Pg  
audit sampling techniques                         审计抽样方法，审计抽样技术 piY=(y&3  
audit strategies                                  审计策略 k
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audit summary                                         审计总结，审计小结 QH#|R92:  
audit team                                         审计小组 :
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audit test                                    审计测试 @[.%A;E4  
audit trail                                          审计轨迹 _s<eqCBV  
audit work                                        审计工作 IjJ3./L!5  
audit working paper                                 审计工作底稿 Mg-Kh}U  
audited financial statement                        审计会计报表，已审计财务报表 i]xyD'0  
Auditing Guidelines (the～)                      审计规范指南 " c}pY^(  
auditing standards                             审计准则 StaX~J6=  
audit-oriented working paper                          (审计)业务类工作底稿 s+o/:rrxY  
authorisation                                     授权 D|6prC%/  
authorisation of transaction                       交易的授权 nv@$'uQRp  
availability                                         可获得性 V$< og  
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balance                                      余额；差额；平衡 j$Gb>Ex>  
balance sheet                                    资产负债表 ?$ o9/9w  
bank                                                 银行 [2.pZB  
bank account                                    银行账户，银行户头 ~kw[Aw3?D\  
bank statement                                 银行对账单 (fb&5=Wzw  
barter transaction                              易货交易，以物换物交易 (&+ ~hW5d  
basis of audit                                    审计依据 ; lnh;0B  
basis of preparation                                (会计报表的)编制基础 ImyB4welo  
book of account                               账目，账簿 OBl-6W  
borrowing                                         借款，贷款，借债 Y b6(KT  
branch                                              分支，分支机构，分店 P+,\x&Vr  
brought forward                                (账户余额等的)承上年，承上期，承上页 8X[G)J;  
budget                                              预算 <~vamim#K  
building                                      建筑物；大楼 S1*n4w.H  
business conditions                                  业务情况，经营情况 .B_)w:oF  
business licence                               (企业等的)营业执照 w/E4wp  
business relation                                业务关系 m3\lm@`)O  
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