[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 ,c<&)6FU]  
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审计词汇英汉对照 _GS_R%b  
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ability to continue as a going concern               持续经营能力 Vea2 oQq  
acceptability                                     可接受性，可接受程度 U{/d dCf7  
acceptable level of detection risk                     检查风险的可接受水平 D])&>  
acceptance of engagement                       接受委托 KT$Za
  
accepting the engagement for the first time              首次接受委托 yuIy?K  
access to asset                                         对资产的接触 B;x5os  
according to                                     根据，依据，依照 n-zAkKM  
account balance                                账户余额 3,`I\>No  
account for                                       对……进行会计处理，核算；解释 oGt,^!V1  
accounting                                        会计，会计学 '. 5&Z  
accounting advisory serve                        会计咨询服务 UMtnb:ek  
accounting firm                                 会计师事务所 IAy
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accounting information                      会计信息，会计资料 : EA-L  
accounting period                             会计期间 [g)HoR=&  
accounting policies                                   会计政策 %8Eu{3  
accounting professional bodies                 会计职业组织，会计职业团体 (;\" K?  
accounting records                                   会计记录 C
kd j|  
accounting responsibility                           会计责任 ^UU@7cSi|G  
accounting service                             会计服务 KU$:p^0l;*  
accounting standards                                会计准则 `/ <y0H  
Accounting Standards for Business Enterprises       企业会计准则 |5il5UP  
accounting system                             会计系统 <pA%|]  
accounting treatment                                会计处理 'q>2WP|UY9  
accuracy                                    准确性，精确性 Me;XG?`  
additional audit procedures                      追加审计程序 5@QJ+@j|  
addressee                                         收件人，收信人 F8xz^UQ O  
Administration of State-owned Assets  (the～)     国有资产管理局 pLYLHS`*  
administrative laws and regulations                 行政法规 ?D>%+rK8c  
adverse impact                                 不利影响，负面影响 ~jz!jF~I  
adverse opinion                                反对意见 -S\gDB bb  
advisory group                                  咨询组，顾问组 }%75Wety  
agency fee                                        代理费，代理费用 &t)$5\r  
aggregate                                          总计，合计为…… U:
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alternation of document and record                 变造文件和记录 _oz1'}=  
alternative audit procedures                      替代审计程序，备选审计程序 ~8JOPzK  
amend                                              修改，修订 K;8{qQ*  
amortisation                                      摊销 ?)NgODU  
analytical capacity                             分析能力 zv.#9^/y  
analytical procedures                               分析性程序 cr,fyAvX  
annual financial statements                        年度会计报表，年度财务报表 +{~cX]|  
appendix                                          附录，附表 ;t~Y>,  
applicable                                         适用的 GG
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applicable laws and regulations                 适用的法规 #~}4< 18  
application systems                                  应用系统 `d
c&B  
apply consistently                              一贯地执行，一贯地实施 8| JPQDS7  
appropriate                                       适当的，合适的； f;D(X/"f]  
征用，挪用 hZIbN9)8A  
appropriate authorization                          适当的授权 ]hMs:$}  
appropriateness of audit evidence                    审计证据的适当性 h 8<s(WR  
approval                                    批准，核准 D :)HKD.  
assertion                                    (会计报表上的)认定；确认 lvOM 1I  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 <)  cJz  
asset                                                 资产，财产 -M6#,Ji  
asset restructuring                             资产重组 VwN=AFk Oj  
assignment of duties                                 职责的划分 }!uwWBw`  
assistant                                     助理，助理人员 *j~ObE_y  
associated company                                 联属公司，联营公司 GvzaLEo  
association                                        联合，结合；协会，社团 ~%eZQgqA*  
assumption                                       假设，假定  &>n:7  
at a given date                                         在某一特定时日 Ddh  
attestation                                         鉴证，公证 %MCJ%Ph  
attestation service                             鉴证服务 ? K Dg|d  
audit adjustment                                审计调整 rF$S  
audit areas                                        审计领域 QsX`IYk  
audit conclusion                                审计结论 :FUxe kz  
audit effectiveness                             审计效果 yi8AzUW cW  
audit efficiency                                  审计效率 `*o ko[\3  
audit engagement letter                      审计业务约定书 I)\{?LdHR  
audit evidence                                          审计证据 w1EB>!<;tj  
audit fee                                    审计费 1@t8i?:h  
audit files                                          审计档案 %H[~V f?d  
audit findings                                     审计中发现的事项 /hur6yI8  
audit implementation stage                        审计实施阶段 sa}.o ZpQ  
audit mark                                        审计标识 !q~f;&rg  
audit materiality                                 审计重要性 2Akh/pb  
audit method                                     审计方法 ov5g`uud  
audit objective                                         审计目标，审计目的 '%&-`/x  
audit of financial statements                      会计报表审计，财务报表审计 aECpe'!m4  
audit opinion                                     审计意见 qgs:9V xF  
audit period                                      被审计期间，被审计年度 IL, iu
 
audit plan                                          审计计划 [F!h&M0z  
audit planning                                    编制审计计划，制定审计计划，审计计划 %+((F+[  
audit planning stage                                  审计计划阶段 g)ofAG2  
audit procedure                                审计程序 1@N4Y9o  
audit programme                               审计程序表，具体审计计划 i# fvF)  
audit report                                       审计报告 Ty vUdU  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 6P T)  
audit report with a qualified opinion                 有保留意见的审计报告 +W/{UddeKU  
audit report with an adverse opinion                否定意见的审计报告 eNK6=D|  
audit report with dual dates                      双重日期审计报告 E9w"?_A)  
audit reporting stage                                 审计报告阶段 tb>Q#QB&u  
audit responsibility                                   审计责任 kT%m`  
audit results                                      审计结果 iL<FFN~{  
audit risk                                          审计风险 FzOlM-)m   
audit sampling                                          审计抽样 4 }Y? :R  
audit sampling techniques                         审计抽样方法，审计抽样技术 RWB
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audit strategies                                  审计策略 - i{1h"  
audit summary                                         审计总结，审计小结 &p+2Vz{  
audit team                                         审计小组 sY[!=`@  
audit test                                    审计测试 )h]tKYx  
audit trail                                          审计轨迹 7H4\AG\>  
audit work                                        审计工作 b)>l7nOc  
audit working paper                                 审计工作底稿 (S?qxW?  
audited financial statement                        审计会计报表，已审计财务报表 9 ge'Mo  
Auditing Guidelines (the～)                      审计规范指南 u= Ga}  
auditing standards                             审计准则 n
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audit-oriented working paper                          (审计)业务类工作底稿 C,8@V`  
authorisation                                     授权 [B^V{nUBc  
authorisation of transaction                       交易的授权 a *bc#!e  
availability                                         可获得性 ('`mPD,  
B K#N5S]2yb  
balance                                      余额；差额；平衡 bo??91B^7  
balance sheet                                    资产负债表 z
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bank                                                 银行 m;sYg  
bank account                                    银行账户，银行户头 8}X>u2t  
bank statement                                 银行对账单 ug/P>0  
barter transaction                              易货交易，以物换物交易 o9v.]tb  
basis of audit                                    审计依据 2h)*  
basis of preparation                                (会计报表的)编制基础 R0yp9icS  
book of account                               账目，账簿 <899r \  
borrowing                                         借款，贷款，借债 BA9;=orx  
branch                                              分支，分支机构，分店 %+dRjG~TB  
brought forward                                (账户余额等的)承上年，承上期，承上页 eH9
-GGr
 
budget                                              预算 :2lM7|@/  
building                                      建筑物；大楼 Qv zE:]pyi  
business conditions                                  业务情况，经营情况 )LL.fPic  
business licence                               (企业等的)营业执照 ?U,XyxN  
business relation                                业务关系 D7v.Xq|  
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