[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 j? BL8E'   
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审计词汇英汉对照 h8Uhr
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ability to continue as a going concern               持续经营能力 A2ye ^<-C.  
acceptability                                     可接受性，可接受程度 }
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acceptable level of detection risk                     检查风险的可接受水平 L%v@|COQ3  
acceptance of engagement                       接受委托 As)?~ dV  
accepting the engagement for the first time              首次接受委托 e#HPU  
access to asset                                         对资产的接触 )b1hF  
according to                                     根据，依据，依照 d {U%q d  
account balance                                账户余额 ( 9%?ik  
account for                                       对……进行会计处理，核算；解释 rogy`mh\r2  
accounting                                        会计，会计学 Lf%3-P  
accounting advisory serve                        会计咨询服务 zS;ruK% 2  
accounting firm                                 会计师事务所 O.Pp*sQ^  
accounting information                      会计信息，会计资料 p4z4[=-:  
accounting period                             会计期间
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accounting policies                                   会计政策 ~fkcal1@  
accounting professional bodies                 会计职业组织，会计职业团体 X:Z3R0  
accounting records                                   会计记录 Iz+%wAZ|B6  
accounting responsibility                           会计责任 QY)p![6Fj  
accounting service                             会计服务 =a,qRO  
accounting standards                                会计准则 G$Mf(S'f  
Accounting Standards for Business Enterprises       企业会计准则 !8U
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accounting system                             会计系统 *Ze0V9$'  
accounting treatment                                会计处理 K]$PRg1|3  
accuracy                                    准确性，精确性 e: Sd#H!  
additional audit procedures                      追加审计程序 ~2rQ80_  
addressee                                         收件人，收信人 aWTurnee^  
Administration of State-owned Assets  (the～)     国有资产管理局 h!Ss Iy(  
administrative laws and regulations                 行政法规  F;#$Q  
adverse impact                                 不利影响，负面影响 ?X|q   
adverse opinion                                反对意见 Rf4K Rhi  
advisory group                                  咨询组，顾问组 +&u/R')?6r  
agency fee                                        代理费，代理费用 "W+>?u)  
aggregate                                          总计，合计为…… VCc=dME  
alternation of document and record                 变造文件和记录 u=nd7:bv  
alternative audit procedures                      替代审计程序，备选审计程序 P,] ./m\J  
amend                                              修改，修订 CJN~
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amortisation                                      摊销 *bp09XG  
analytical capacity                             分析能力 ++b[>};  
analytical procedures                               分析性程序 9cB+x`+Lu  
annual financial statements                        年度会计报表，年度财务报表 Mu/(Xp62  
appendix                                          附录，附表 ,
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applicable                                         适用的 NL:-3W7 vf  
applicable laws and regulations                 适用的法规 $#f_p-N  
application systems                                  应用系统 h'em?fN(  
apply consistently                              一贯地执行，一贯地实施 +:^l|6%}  
appropriate                                       适当的，合适的； |1CX?8)b=  
征用，挪用 QErdjjgE  
appropriate authorization                          适当的授权 $`Gl XiV  
appropriateness of audit evidence                    审计证据的适当性 _(g0$vRP~  
approval                                    批准，核准 h9 DUS,G9,  
assertion                                    (会计报表上的)认定；确认 pdJ]V`m  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 yH"i5L9
 
asset                                                 资产，财产 -B-G$ii  
asset restructuring                             资产重组 L~/,;PHN  
assignment of duties                                 职责的划分 =_BHpgL  
assistant                                     助理，助理人员 Zfk
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associated company                                 联属公司，联营公司 e bpt/q[  
association                                        联合，结合；协会，社团 I]d-WTd  
assumption                                       假设，假定 b%MZfaU  
at a given date                                         在某一特定时日 *y?6m,38V  
attestation                                         鉴证，公证 $)NS]wJ]3  
attestation service                             鉴证服务 sm'_0EUg  
audit adjustment                                审计调整 =$4I}2  
audit areas                                        审计领域 G?@W;o)  
audit conclusion                                审计结论 AR( gI]1  
audit effectiveness                             审计效果 ]:LlOv$  
audit efficiency                                  审计效率 Az y`
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audit engagement letter                      审计业务约定书 :AlvWf$d  
audit evidence                                          审计证据 &1<[@:;  
audit fee                                    审计费 5QK%BiDlr  
audit files                                          审计档案 yq|yGf(4&  
audit findings                                     审计中发现的事项 BAXu\a-C_  
audit implementation stage                        审计实施阶段 o3+s.7 "  
audit mark                                        审计标识 zx<PX
 
audit materiality                                 审计重要性 kiJ=C2'&  
audit method                                     审计方法 S||W  
audit objective                                         审计目标，审计目的 ^BLO}9A{P  
audit of financial statements                      会计报表审计，财务报表审计 ?xv."I%  
audit opinion                                     审计意见 rK'Lvt@w  
audit period                                      被审计期间，被审计年度 hK)'dG*  
audit plan                                          审计计划 c! kr BS  
audit planning                                    编制审计计划，制定审计计划，审计计划 PP$2s]{  
audit planning stage                                  审计计划阶段 :@jctH~  
audit procedure                                审计程序 7~+Fec`Ut*  
audit programme                               审计程序表，具体审计计划 y}oA!<#3  
audit report                                       审计报告 *K_8=TIA*  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 F-zIzzb&O  
audit report with a qualified opinion                 有保留意见的审计报告 \E,2VM@6  
audit report with an adverse opinion                否定意见的审计报告 }=v4(M`%  
audit report with dual dates                      双重日期审计报告 &,<,!j)Jr  
audit reporting stage                                 审计报告阶段 GdUsv  
audit responsibility                                   审计责任 &4ev
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audit results                                      审计结果 $"NH{%95}  
audit risk                                          审计风险 er24}G8  
audit sampling                                          审计抽样 ,gNZHKNq  
audit sampling techniques                         审计抽样方法，审计抽样技术 7xO05)bz  
audit strategies                                  审计策略 PcA^ jBgGl  
audit summary                                         审计总结，审计小结 4vi?9MPz  
audit team                                         审计小组 MzUKp"  
audit test                                    审计测试 ;b65s9n^b  
audit trail                                          审计轨迹 `},:dDHI  
audit work                                        审计工作 AJ>E\DK0]  
audit working paper                                 审计工作底稿 B|a<=
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audited financial statement                        审计会计报表，已审计财务报表 +`wr{kB$~  
Auditing Guidelines (the～)                      审计规范指南 2?%4|@*H?  
auditing standards                             审计准则 @` Pn<_L  
audit-oriented working paper                          (审计)业务类工作底稿 8D`+3  
authorisation                                     授权 Wjq9f;  
authorisation of transaction                       交易的授权 X@[5nyILf  
availability                                         可获得性 :Ef!gpS}?R  
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balance                                      余额；差额；平衡 $+J39%Y!^  
balance sheet                                    资产负债表 kwUUv
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bank                                                 银行 Z<>gx m<  
bank account                                    银行账户，银行户头 j?*n@'   
bank statement                                 银行对账单 VRY(@# q  
barter transaction                              易货交易，以物换物交易 ^A&{g.0  
basis of audit                                    审计依据 9^g8VlQdT  
basis of preparation                                (会计报表的)编制基础 BMO,eQcB  
book of account                               账目，账簿 Z*w(
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borrowing                                         借款，贷款，借债 NLpKh1g  
branch                                              分支，分支机构，分店 H0inU+Ih  
brought forward                                (账户余额等的)承上年，承上期，承上页 aWimg6q  
budget                                              预算 p/_W*0/i  
building                                      建筑物；大楼 l-W)?d  
business conditions                                  业务情况，经营情况 Eh;Ia6}  
business licence                               (企业等的)营业执照 ~rO&Y{aG#  
business relation                                业务关系 V C VqU Cc  
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