[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
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审计词汇英汉对照 kRNr`yfN  
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ability to continue as a going concern               持续经营能力 9)l-5o:D  
acceptability                                     可接受性，可接受程度 E^L  
acceptable level of detection risk                     检查风险的可接受水平 [P)'LY6F  
acceptance of engagement                       接受委托 9F )v=  
accepting the engagement for the first time              首次接受委托 %)*!(%\S*3  
access to asset                                         对资产的接触 {'Nvs_{6  
according to                                     根据，依据，依照 STu!v5XY}-  
account balance                                账户余额 ,(Fo%.j  
account for                                       对……进行会计处理，核算；解释 SQ5SvYH  
accounting                                        会计，会计学 B, nCx=\S  
accounting advisory serve                        会计咨询服务 aWek<Y~+  
accounting firm                                 会计师事务所 _Hi;Y  
accounting information                      会计信息，会计资料 ]]@jvU_?kS  
accounting period                             会计期间 |$Dt6{h  
accounting policies                                   会计政策 WwbExn<  
accounting professional bodies                 会计职业组织，会计职业团体 <.(IJ  
accounting records                                   会计记录 G_zJuE$V  
accounting responsibility                           会计责任 k\|G%0Jw  
accounting service                             会计服务 w
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accounting standards                                会计准则 dgpo4'c
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Accounting Standards for Business Enterprises       企业会计准则 0trVmWQ8  
accounting system                             会计系统 Gm^@lWzG  
accounting treatment                                会计处理 ElhTB  
accuracy                                    准确性，精确性 m8$6FN  
additional audit procedures                      追加审计程序
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addressee                                         收件人，收信人 4][m!dsU  
Administration of State-owned Assets  (the～)     国有资产管理局 M_+&XLnzsJ  
administrative laws and regulations                 行政法规 1i#uKKwE  
adverse impact                                 不利影响，负面影响 ;YNN)P%"  
adverse opinion                                反对意见 0!veLXeK!  
advisory group                                  咨询组，顾问组 Tn2Z{.q$  
agency fee                                        代理费，代理费用 JV( eHuw  
aggregate                                          总计，合计为…… E4[ |=<  
alternation of document and record                 变造文件和记录 '|&}rLr:+  
alternative audit procedures                      替代审计程序，备选审计程序 \k0%7i[nZ/  
amend                                              修改，修订 ~1wAk0G`n  
amortisation                                      摊销 ,0NVb7F;k  
analytical capacity                             分析能力 soW
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analytical procedures                               分析性程序 Ya*lq! u  
annual financial statements                        年度会计报表，年度财务报表 7!w@u6Q  
appendix                                          附录，附表 </tiNc  
applicable                                         适用的 5tHv'@  
applicable laws and regulations                 适用的法规 *D #H-]9  
application systems                                  应用系统 N72z5[..  
apply consistently                              一贯地执行，一贯地实施 ?l`DkUo*j  
appropriate                                       适当的，合适的； [J\5DctX;c  
征用，挪用 Q R2J;Oj_  
appropriate authorization                          适当的授权 -liVYI2s  
appropriateness of audit evidence                    审计证据的适当性 0vmMNF  
approval                                    批准，核准 rtv\Pf|  
assertion                                    (会计报表上的)认定；确认 h'^7xDw  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 +e<P7}ZQ  
asset                                                 资产，财产 Jx1 oK  
asset restructuring                             资产重组 3!Zd]1$  
assignment of duties                                 职责的划分 /ivt8Uiw  
assistant                                     助理，助理人员 GV6!
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associated company                                 联属公司，联营公司 WRZi^B8@  
association                                        联合，结合；协会，社团 a1M-F3  
assumption                                       假设，假定 }|H]>U&  
at a given date                                         在某一特定时日 '@2pOq  
attestation                                         鉴证，公证 <%hSBDG!x  
attestation service                             鉴证服务 QW6F24  
audit adjustment                                审计调整 #!rng]p  
audit areas                                        审计领域 T nA
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audit conclusion                                审计结论 (S0MqX*  
audit effectiveness                             审计效果 .x$+R%5U  
audit efficiency                                  审计效率 wfM$JYfI  
audit engagement letter                      审计业务约定书 `B) ~  
audit evidence                                          审计证据 5FtbZ1L  
audit fee                                    审计费 vmAMlgZ8{<  
audit files                                          审计档案 |4YDvDEJi  
audit findings                                     审计中发现的事项 /u!I2DF  
audit implementation stage                        审计实施阶段 Et(Q$/W  
audit mark                                        审计标识 [0yKd?e  
audit materiality                                 审计重要性 .
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audit method                                     审计方法 qWKpnofa  
audit objective                                         审计目标，审计目的 eHF#ME  
audit of financial statements                      会计报表审计，财务报表审计 iOPv %[  
audit opinion                                     审计意见 epCU(d*b  
audit period                                      被审计期间，被审计年度 ~-GgVi*I  
audit plan                                          审计计划 Dk&cIZ43  
audit planning                                    编制审计计划，制定审计计划，审计计划 gQ.yNe
 
audit planning stage                                  审计计划阶段 V;L^q?v !  
audit procedure                                审计程序 !~04^(  
audit programme                               审计程序表，具体审计计划 yY4*/w7*j4  
audit report                                       审计报告 "^ydoRZ  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 ;TF(opW:  
audit report with a qualified opinion                 有保留意见的审计报告 24Z7;'  
audit report with an adverse opinion                否定意见的审计报告 {# :js  
audit report with dual dates                      双重日期审计报告 Ul^/Dh  
audit reporting stage                                 审计报告阶段 _xI'p6C  
audit responsibility                                   审计责任 Hhr/o~?;}#  
audit results                                      审计结果 iN0pYqY*  
audit risk                                          审计风险 apF!@O^}y  
audit sampling                                          审计抽样 Yb%H9A  
audit sampling techniques                         审计抽样方法，审计抽样技术 gHQ[D|zu  
audit strategies                                  审计策略 T.<eriv  
audit summary                                         审计总结，审计小结 C&bw1`XJf  
audit team                                         审计小组 TOn{o}Y B  
audit test                                    审计测试 Gbw cb
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audit trail                                          审计轨迹 }Ga@bY6  
audit work                                        审计工作 rhMsZ={M  
audit working paper                                 审计工作底稿 ED"@!M`1  
audited financial statement                        审计会计报表，已审计财务报表 mG7Wu{~=U  
Auditing Guidelines (the～)                      审计规范指南 xYc)iH
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auditing standards                             审计准则 $@FD01h.t3  
audit-oriented working paper                          (审计)业务类工作底稿 9b@L^]Kg  
authorisation                                     授权 /YR*KxIx  
authorisation of transaction                       交易的授权 N$M#3Y;  
availability                                         可获得性 Y]{<IF:  
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balance                                      余额；差额；平衡 8*6vX!Z|  
balance sheet                                    资产负债表 >J[g)$,  
bank                                                 银行 /[VafR!  
bank account                                    银行账户，银行户头 OwwH 45  
bank statement                                 银行对账单 4 `Z@^W  
barter transaction                              易货交易，以物换物交易 Qpndi$2H!  
basis of audit                                    审计依据 Ra'0 ^4t  
basis of preparation                                (会计报表的)编制基础 ; @ h{-@  
book of account                               账目，账簿 z) yUBcq  
borrowing                                         借款，贷款，借债 +[UFf3(ON  
branch                                              分支，分支机构，分店 VFT G3,kI  
brought forward                                (账户余额等的)承上年，承上期，承上页 bEV 9l  
budget                                              预算 Z=sy~6m+v  
building                                      建筑物；大楼 l\-1W2  
business conditions                                  业务情况，经营情况 <
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business licence                               (企业等的)营业执照 R,C)|*ef  
business relation                                业务关系 qo}-m7  
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