[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 $5XAS  
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审计词汇英汉对照 0z/*JVka  
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ability to continue as a going concern               持续经营能力 X,49(-~\  
acceptability                                     可接受性，可接受程度 j-9)Sijj{  
acceptable level of detection risk                     检查风险的可接受水平 OJm ]gb7  
acceptance of engagement                       接受委托 !Q>xVlPVu  
accepting the engagement for the first time              首次接受委托 Ll KO(Q{"  
access to asset                                         对资产的接触 nL?P/ \  
according to                                     根据，依据，依照 z@`o(gh  
account balance                                账户余额 'pt (  
account for                                       对……进行会计处理，核算；解释 @ZIS v'F  
accounting                                        会计，会计学 sRt7.fe  
accounting advisory serve                        会计咨询服务 Q^ W,)%  
accounting firm                                 会计师事务所 lc <V_8  
accounting information                      会计信息，会计资料 MnD}i&k[  
accounting period                             会计期间 c+ZOC8R  
accounting policies                                   会计政策 q|ce7HnK  
accounting professional bodies                 会计职业组织，会计职业团体 Sn[xI9}O  
accounting records                                   会计记录 jj`# ;Y  
accounting responsibility                           会计责任 d}O\:\}y  
accounting service                             会计服务 qU#A,%kcV  
accounting standards                                会计准则 0PkX-.  
Accounting Standards for Business Enterprises       企业会计准则 &MH8
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accounting system                             会计系统 +JI,6)Ry  
accounting treatment                                会计处理 @K <Onh`  
accuracy                                    准确性，精确性 {H/%2   
additional audit procedures                      追加审计程序 {]6-,/3UR  
addressee                                         收件人，收信人 ug,AvHEnB  
Administration of State-owned Assets  (the～)     国有资产管理局 bo#xqSGQ  
administrative laws and regulations                 行政法规 $R'?OK(`  
adverse impact                                 不利影响，负面影响 $]LS!@ Rm  
adverse opinion                                反对意见 8)S)!2 _h  
advisory group                                  咨询组，顾问组 7>f2P!:  
agency fee                                        代理费，代理费用 N)mZ!K44  
aggregate                                          总计，合计为…… K#k/t"r  
alternation of document and record                 变造文件和记录 f:M^q ;  
alternative audit procedures                      替代审计程序，备选审计程序 u0#KBXRo  
amend                                              修改，修订
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amortisation                                      摊销 ~g!!#ad  
analytical capacity                             分析能力 s={>{,E  
analytical procedures                               分析性程序 
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annual financial statements                        年度会计报表，年度财务报表 1{M?_~g4  
appendix                                          附录，附表 lZAGoR;0Ra  
applicable                                         适用的 K{d3)lVYCS  
applicable laws and regulations                 适用的法规 q
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application systems                                  应用系统 [.>=>KJ_  
apply consistently                              一贯地执行，一贯地实施 4P#jMox  
appropriate                                       适当的，合适的； A_TaXl(  
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appropriate authorization                          适当的授权 fDDpR=  
appropriateness of audit evidence                    审计证据的适当性 B!mHO*g  
approval                                    批准，核准 #)}BY"C%  
assertion                                    (会计报表上的)认定；确认 *m
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assessed level of control risk                           对控制风险的评估，控制风险的评估水平 ~j[?3E4L}  
asset                                                 资产，财产 qcO~}MJr}^  
asset restructuring                             资产重组 _1?uAQ3,  
assignment of duties                                 职责的划分 WzFXF{(  
assistant                                     助理，助理人员 "iEnsP@'Wg  
associated company                                 联属公司，联营公司 vFL$wr  
association                                        联合，结合；协会，社团 :uAL(3pQ  
assumption                                       假设，假定 (LsVd2Ab
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at a given date                                         在某一特定时日 %( OP  [  
attestation                                         鉴证，公证 rL\}>VC)  
attestation service                             鉴证服务 @Nb/
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audit adjustment                                审计调整 g5#LoGc  
audit areas                                        审计领域 g
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audit conclusion                                审计结论 3F"vK  
audit effectiveness                             审计效果 }eSy]r[J  
audit efficiency                                  审计效率 ,JI]Eij^  
audit engagement letter                      审计业务约定书 Zsapu1HoL\  
audit evidence                                          审计证据 b$;oty9Y  
audit fee                                    审计费 274j7Y'  
audit files                                          审计档案 &FmT T8"l  
audit findings                                     审计中发现的事项 wxBHlgK4z  
audit implementation stage                        审计实施阶段 P8=|#yCi  
audit mark                                        审计标识 ]a.e;c-  
audit materiality                                 审计重要性 PI L)(%
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audit method                                     审计方法 ~H#c-B  
audit objective                                         审计目标，审计目的 h];H]15&  
audit of financial statements                      会计报表审计，财务报表审计 &wU"6E  
audit opinion                                     审计意见 _886>^b@  
audit period                                      被审计期间，被审计年度 .}F 39TS2  
audit plan                                          审计计划 sR$abN+u  
audit planning                                    编制审计计划，制定审计计划，审计计划 KPy)%i  
audit planning stage                                  审计计划阶段 
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audit procedure                                审计程序 \V'fB5  
audit programme                               审计程序表，具体审计计划 { (.@bT@  
audit report                                       审计报告 g:RS7od=,  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 ]4B;M Ym*  
audit report with a qualified opinion                 有保留意见的审计报告 [ [_>DM  
audit report with an adverse opinion                否定意见的审计报告 7}qxWz  
audit report with dual dates                      双重日期审计报告 b,:^\HKC  
audit reporting stage                                 审计报告阶段 \ P6 !  
audit responsibility                                   审计责任 \x$`/  
audit results                                      审计结果 ?`OFn F,K  
audit risk                                          审计风险 t0c
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audit sampling                                          审计抽样 2Rys:$  
audit sampling techniques                         审计抽样方法，审计抽样技术 R-$w*=Y  
audit strategies                                  审计策略 h7ZH/g$)  
audit summary                                         审计总结，审计小结
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audit team                                         审计小组 \a0{9Xx F  
audit test                                    审计测试 q8ZxeMqx%  
audit trail                                          审计轨迹 prM)t8S

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audit work                                        审计工作 gjD|f2*x  
audit working paper                                 审计工作底稿 fiC0'4.,  
audited financial statement                        审计会计报表，已审计财务报表 bkR~>F]FAu  
Auditing Guidelines (the～)                      审计规范指南 A]Hz ?i  
auditing standards                             审计准则 ^W}|1.uZ  
audit-oriented working paper                          (审计)业务类工作底稿 OS%[SHs  
authorisation                                     授权 Q7pCF,;  
authorisation of transaction                       交易的授权 pno}`Cer  
availability                                         可获得性 hc$m1lLn  
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balance                                      余额；差额；平衡 C:&Sk\   
balance sheet                                    资产负债表 e`a4G
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bank                                                 银行 1r4NP  
bank account                                    银行账户，银行户头 m%eCTpYo  
bank statement                                 银行对账单 {88|J'*L  
barter transaction                              易货交易，以物换物交易 GYy8kp84  
basis of audit                                    审计依据 QDJ#zMxFD  
basis of preparation                                (会计报表的)编制基础 KiMlbF.~V  
book of account                               账目，账簿 8S#&XS>o  
borrowing                                         借款，贷款，借债 oGZ
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branch                                              分支，分支机构，分店 \+Qd=,!i(  
brought forward                                (账户余额等的)承上年，承上期，承上页 })8D3k
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budget                                              预算 0 -M i q  
building                                      建筑物；大楼 b!MN QGs  
business conditions                                  业务情况，经营情况 ^Rl?)_)1HE  
business licence                               (企业等的)营业执照 _&G_SNa  
business relation                                业务关系 _)LXD,LA  
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