[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 DPrFBy  
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审计词汇英汉对照 Cf-R?gn]  
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D ^ mfWJS  
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ability to continue as a going concern               持续经营能力 TFX*kk&R  
acceptability                                     可接受性，可接受程度 #6])\  
acceptable level of detection risk                     检查风险的可接受水平 B(x$ Ln"y[  
acceptance of engagement                       接受委托 I}5#!s< {&  
accepting the engagement for the first time              首次接受委托 67/&AiS?  
access to asset                                         对资产的接触 ,a N8`M  
according to                                     根据，依据，依照 gZ!vRO<%  
account balance                                账户余额 aS^ 4dEJ  
account for                                       对……进行会计处理，核算；解释 U5uO|\+)  
accounting                                        会计，会计学 fc
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accounting advisory serve                        会计咨询服务 (Rqn)<<2  
accounting firm                                 会计师事务所 JXG%Cx!2}  
accounting information                      会计信息，会计资料 l_K=7\N  
accounting period                             会计期间 KrcL*j&^  
accounting policies                                   会计政策 W^}fAcQKH  
accounting professional bodies                 会计职业组织，会计职业团体 \2q!2XWgK  
accounting records                                   会计记录 -)bi SU,  
accounting responsibility                           会计责任 6#sd"JvtQ  
accounting service                             会计服务 ;T!w$({V0z  
accounting standards                                会计准则 f(Vr&X  
Accounting Standards for Business Enterprises       企业会计准则 dQD YN_  
accounting system                             会计系统 7Y`/w$  
accounting treatment                                会计处理 *]<M%q!<6  
accuracy                                    准确性，精确性 [If%+mH
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additional audit procedures                      追加审计程序 AE1EZ#  
addressee                                         收件人，收信人 I9xQ1WJc`  
Administration of State-owned Assets  (the～)     国有资产管理局 EbEQ@6t  
administrative laws and regulations                 行政法规 !j'9>G{T  
adverse impact                                 不利影响，负面影响 MeD}S@H  
adverse opinion                                反对意见 W(^R-&av  
advisory group                                  咨询组，顾问组 eko$c,&jY  
agency fee                                        代理费，代理费用 &L&6y()G  
aggregate                                          总计，合计为…… T$ <l<.Qd  
alternation of document and record                 变造文件和记录 C%hMh/Li;  
alternative audit procedures                      替代审计程序，备选审计程序 ^FaBaDcnl  
amend                                              修改，修订 CCZ'(Tkq  
amortisation                                      摊销 V1[Cc?o  
analytical capacity                             分析能力 *G'R+_tdE  
analytical procedures                               分析性程序 N~c Y~a  
annual financial statements                        年度会计报表，年度财务报表 A .]o&S}  
appendix                                          附录，附表 _!vxX]  
applicable                                         适用的 O$<m(~[S  
applicable laws and regulations                 适用的法规 fk*$}f  
application systems                                  应用系统 qa>Z?/w  
apply consistently                              一贯地执行，一贯地实施 HF(pC7/a:  
appropriate                                       适当的，合适的； SSoD}N  
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appropriate authorization                          适当的授权 oqLM-=0<}  
appropriateness of audit evidence                    审计证据的适当性 _J|cJ %F>%  
approval                                    批准，核准 ^oykimYI-  
assertion                                    (会计报表上的)认定；确认 adi^*7Q] )  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 A6ar@$MZ  
asset                                                 资产，财产 <=1nr@L  
asset restructuring                             资产重组 75>)1H)Xm  
assignment of duties                                 职责的划分 U|[+M@F_L  
assistant                                     助理，助理人员 1rnbUE  
associated company                                 联属公司，联营公司 9E@}@ZV(  
association                                        联合，结合；协会，社团 EbG`q!C  
assumption                                       假设，假定 [I XX#^F  
at a given date                                         在某一特定时日 vdhwFp~Y  
attestation                                         鉴证，公证 8-f
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attestation service                             鉴证服务 0uw3[,I   
audit adjustment                                审计调整 28u3B2\$  
audit areas                                        审计领域 <1^\,cI2  
audit conclusion                                审计结论 {pzu1*  
audit effectiveness                             审计效果 $|0?$U7!  
audit efficiency                                  审计效率 1Tb'f^M$  
audit engagement letter                      审计业务约定书 ZxvqLu  
audit evidence                                          审计证据 Ym]Dlz,o  
audit fee                                    审计费
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audit files                                          审计档案 Cp`>dtCd  
audit findings                                     审计中发现的事项 @Czj] t`  
audit implementation stage                        审计实施阶段 4>JDo,AWy  
audit mark                                        审计标识 |i/Iv  
audit materiality                                 审计重要性 q?9x0L  
audit method                                     审计方法 :!fP~(R'm  
audit objective                                         审计目标，审计目的 L`iC?<}  
audit of financial statements                      会计报表审计，财务报表审计 t;^NgkP{$  
audit opinion                                     审计意见 ;z>?
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audit period                                      被审计期间，被审计年度 v/1&V+"^kd  
audit plan                                          审计计划 |aaoi4OJ  
audit planning                                    编制审计计划，制定审计计划，审计计划 \v*WI)]  
audit planning stage                                  审计计划阶段 $<]G#&F   
audit procedure                                审计程序 "Z\^dR  
audit programme                               审计程序表，具体审计计划 xs'vd:l.Pp  
audit report                                       审计报告 MDyPwv\  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 7aV(tMzd  
audit report with a qualified opinion                 有保留意见的审计报告 i&%/]Nq  
audit report with an adverse opinion                否定意见的审计报告 tB,1+I=   
audit report with dual dates                      双重日期审计报告 yv2&K=rZp  
audit reporting stage                                 审计报告阶段 t9Sog
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audit responsibility                                   审计责任 t7(#Cuv-  
audit results                                      审计结果 \nX5$[  
audit risk                                          审计风险 I_h8)W  
audit sampling                                          审计抽样 Zy<gA >  
audit sampling techniques                         审计抽样方法，审计抽样技术 @@]
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audit strategies                                  审计策略 !_ng_,J  
audit summary                                         审计总结，审计小结 <8'-azpJ6<  
audit team                                         审计小组 Vk#wJ-  
audit test                                    审计测试 l9zkx'xt.-  
audit trail                                          审计轨迹 ,g"[7Za  
audit work                                        审计工作 &B;M.sz~C4  
audit working paper                                 审计工作底稿 YhZmyYamE  
audited financial statement                        审计会计报表，已审计财务报表 'f? =ks<  
Auditing Guidelines (the～)                      审计规范指南
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auditing standards                             审计准则 l<89[{9o  
audit-oriented working paper                          (审计)业务类工作底稿 ^xpiN
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authorisation                                     授权 Zeeixg-1<  
authorisation of transaction                       交易的授权 sXpA^pT"T  
availability                                         可获得性 >7fNxQ  
B U)3*7D  
balance                                      余额；差额；平衡 }kCaTI?
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balance sheet                                    资产负债表 qZcRK9l]F1  
bank                                                 银行 [ITtg?]F  
bank account                                    银行账户，银行户头 +@j@#~=K  
bank statement                                 银行对账单 {cW%i:  
barter transaction                              易货交易，以物换物交易 uxKj7!(#  
basis of audit                                    审计依据 zj+.MG04  
basis of preparation                                (会计报表的)编制基础 "s6\l~+9l  
book of account                               账目，账簿 Zdm7As]  
borrowing                                         借款，贷款，借债 'H]&$AZ;@
 
branch                                              分支，分支机构，分店 S 6|#9C&  
brought forward                                (账户余额等的)承上年，承上期，承上页 y>5??q  
budget                                              预算 >[D(<b(U&  
building                                      建筑物；大楼 *Bse3%-v  
business conditions                                  业务情况，经营情况 T
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business licence                               (企业等的)营业执照
t@Bl3Nt{  
business relation                                业务关系 `L=d72:  
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