[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 eA-oqolY  
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审计词汇英汉对照 r hucBm  
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ability to continue as a going concern               持续经营能力 2zh-ms  
acceptability                                     可接受性，可接受程度 ,zHL8SiTX  
acceptable level of detection risk                     检查风险的可接受水平 S2*sh2-&6  
acceptance of engagement                       接受委托 RO/(Ldh  
accepting the engagement for the first time              首次接受委托 7Vh  
access to asset                                         对资产的接触 x< 2]UB`  
according to                                     根据，依据，依照 6Q]c}  
account balance                                账户余额 yF.Gz`yi  
account for                                       对……进行会计处理，核算；解释 g@4~,  
accounting                                        会计，会计学 j7gTVfO  
accounting advisory serve                        会计咨询服务 rXD:^wUSc  
accounting firm                                 会计师事务所 H{=G\N{  
accounting information                      会计信息，会计资料 2(l0Lq*  
accounting period                             会计期间 l7^^MnkC  
accounting policies                                   会计政策 5> 0\=  
accounting professional bodies                 会计职业组织，会计职业团体 z+6PVQ  
accounting records                                   会计记录 `pZX!6Wn  
accounting responsibility                           会计责任 qAH^BrJ  
accounting service                             会计服务 (&/4wI^M  
accounting standards                                会计准则 'F. P93  
Accounting Standards for Business Enterprises       企业会计准则 ,-E'059  
accounting system                             会计系统 `:V'E> B  
accounting treatment                                会计处理 ^ GY^g-R  
accuracy                                    准确性，精确性 Jk&!(YK&  
additional audit procedures                      追加审计程序 SF,:jpt`Z+  
addressee                                         收件人，收信人 ,iP YsW]5  
Administration of State-owned Assets  (the～)     国有资产管理局 .9B@w+=6  
administrative laws and regulations                 行政法规 eQ#i. %   
adverse impact                                 不利影响，负面影响 o)@nnqa  
adverse opinion                                反对意见 ,;w~ VZ4  
advisory group                                  咨询组，顾问组 !0Nf`iCQ(  
agency fee                                        代理费，代理费用 }Cw,m0KV/  
aggregate                                          总计，合计为…… l~
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alternation of document and record                 变造文件和记录 v:/!OvLe  
alternative audit procedures                      替代审计程序，备选审计程序 7R:Ij[dV  
amend                                              修改，修订 5yoi;$~}_0  
amortisation                                      摊销 s<!G2~T  
analytical capacity                             分析能力 DAWF =p]  
analytical procedures                               分析性程序 t7x<=rW7u  
annual financial statements                        年度会计报表，年度财务报表 <%uEWb)  
appendix                                          附录，附表 JP6 Noia  
applicable                                         适用的 b:Zh|-  
applicable laws and regulations                 适用的法规 } (-9d  
application systems                                  应用系统 H2: Zda#  
apply consistently                              一贯地执行，一贯地实施 Tt~[hC h  
appropriate                                       适当的，合适的； 2h51zG#qd  
征用，挪用 Fd<Ouyxqe  
appropriate authorization                          适当的授权 8o%Vn'^t  
appropriateness of audit evidence                    审计证据的适当性 b,~pwbHf  
approval                                    批准，核准 c8uw_6#r(D  
assertion                                    (会计报表上的)认定；确认 _h}(jEd!  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 Y3:HQ0w`|  
asset                                                 资产，财产 =oL:|$
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asset restructuring                             资产重组 ,>6a)2xh  
assignment of duties                                 职责的划分 Ev
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assistant                                     助理，助理人员 m6BUKX\m  
associated company                                 联属公司，联营公司 )?#K0o[<  
association                                        联合，结合；协会，社团 0:[A4S`X  
assumption                                       假设，假定 -kLBq:
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at a given date                                         在某一特定时日 :K2 X~Ty  
attestation                                         鉴证，公证 0O`Rh"O  
attestation service                             鉴证服务 $aJay]F  
audit adjustment                                审计调整 ff.k1%wr^  
audit areas                                        审计领域 er3~gm  
audit conclusion                                审计结论 G2I%^.s  
audit effectiveness                             审计效果 ~\NQkaBkY  
audit efficiency                                  审计效率
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audit engagement letter                      审计业务约定书 ' abEY  
audit evidence                                          审计证据 EEZ~Bs}d  
audit fee                                    审计费 @PNgqjd  
audit files                                          审计档案 -
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audit findings                                     审计中发现的事项 ?
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audit implementation stage                        审计实施阶段 /FXvrH(  
audit mark                                        审计标识 ^|Fy!
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audit materiality                                 审计重要性 us|H b  
audit method                                     审计方法 sd%)g<t  
audit objective                                         审计目标，审计目的 COHBjufmR  
audit of financial statements                      会计报表审计，财务报表审计 A8mc+ Bf(  
audit opinion                                     审计意见 >e6OlIW  
audit period                                      被审计期间，被审计年度 +0%r@hTv&>  
audit plan                                          审计计划 XTF[4#WO  
audit planning                                    编制审计计划，制定审计计划，审计计划 klQmo30i  
audit planning stage                                  审计计划阶段 RDDA^U7y#  
audit procedure                                审计程序 PV~D;  
audit programme                               审计程序表，具体审计计划 v4|TQ8!wR  
audit report                                       审计报告 KQ]sUNH  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 :B5*?x  
audit report with a qualified opinion                 有保留意见的审计报告 QjSWl,{ $D  
audit report with an adverse opinion                否定意见的审计报告 1ds4C:M+<  
audit report with dual dates                      双重日期审计报告 xP_%d,  
audit reporting stage                                 审计报告阶段 71[?AmxV  
audit responsibility                                   审计责任 JGvhw,g  
audit results                                      审计结果 B6IKD  
audit risk                                          审计风险 6ZHeAb]"  
audit sampling                                          审计抽样 "A Bt  
audit sampling techniques                         审计抽样方法，审计抽样技术 FvVC 2Z  
audit strategies                                  审计策略 \f4rA
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audit summary                                         审计总结，审计小结 dYD;Z<l  
audit team                                         审计小组 uQ_C<ii"W  
audit test                                    审计测试 9rz$c, Y(  
audit trail                                          审计轨迹 $dI mA  
audit work                                        审计工作 +=9iq3<yfS  
audit working paper                                 审计工作底稿 fNAW4I I}  
audited financial statement                        审计会计报表，已审计财务报表 J'ce?_\?PY  
Auditing Guidelines (the～)                      审计规范指南 3\P*"65  
auditing standards                             审计准则 M.y!J  
audit-oriented working paper                          (审计)业务类工作底稿 &':C"_|&r  
authorisation                                     授权 yN`hW&K  
authorisation of transaction                       交易的授权 P]^OSPRg  
availability                                         可获得性 l9|K,YVW  
B sk9Ejaf6>  
balance                                      余额；差额；平衡 Vv(buG  
balance sheet                                    资产负债表 h&L-G j  
bank                                                 银行 O6?{@l  
bank account                                    银行账户，银行户头 =C,DR4xh  
bank statement                                 银行对账单 o[KZm17  
barter transaction                              易货交易，以物换物交易 a_S`$(7k  
basis of audit                                    审计依据 Z JWpb  
basis of preparation                                (会计报表的)编制基础 Pi5MFw'v  
book of account                               账目，账簿 WynTU?  
borrowing                                         借款，贷款，借债 1o\2\B=k{  
branch                                              分支，分支机构，分店 =TEe:%mN  
brought forward                                (账户余额等的)承上年，承上期，承上页 bK#ZY  
budget                                              预算 iB W:t  
building                                      建筑物；大楼 U`3?bhzua  
business conditions                                  业务情况，经营情况 BQWgL  
business licence                               (企业等的)营业执照 ^GM3nx$  
business relation                                业务关系 j~\FDcG*ed  
&uE )Vr4R  

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