[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 RXp w!  
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审计词汇英汉对照 a}B
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ability to continue as a going concern               持续经营能力 8 S:w7Hr  
acceptability                                     可接受性，可接受程度 x=hiQ>BIO0  
acceptable level of detection risk                     检查风险的可接受水平 ?wiCQ6*$  
acceptance of engagement                       接受委托 b8`)y<7  
accepting the engagement for the first time              首次接受委托 G C),N\@Q  
access to asset                                         对资产的接触 MSQEO4ge  
according to                                     根据，依据，依照 \:# L)  
account balance                                账户余额 av}k)ZT_  
account for                                       对……进行会计处理，核算；解释 @;zl  
accounting                                        会计，会计学 \=?a/  
accounting advisory serve                        会计咨询服务 cz#rb*b  
accounting firm                                 会计师事务所 '8RsN-w  
accounting information                      会计信息，会计资料 L3u&/Tn2  
accounting period                             会计期间 ^pAAzr"h
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accounting policies                                   会计政策 nX6u(U  
accounting professional bodies                 会计职业组织，会计职业团体 g|DF[  
accounting records                                   会计记录 q1 $N>;&  
accounting responsibility                           会计责任 t9kzw*U9  
accounting service                             会计服务 Fh?gNSWq6  
accounting standards                                会计准则 ;v)JnbsH}  
Accounting Standards for Business Enterprises       企业会计准则 (Ft+uuG  
accounting system                             会计系统 1b `1{%  
accounting treatment                                会计处理 _JzEGpeG  
accuracy                                    准确性，精确性 VuhGx:Xl  
additional audit procedures                      追加审计程序 Gv!2f  
addressee                                         收件人，收信人 vsCCB}7\  
Administration of State-owned Assets  (the～)     国有资产管理局 iW]j9}t  
administrative laws and regulations                 行政法规 x*/tyZg6  
adverse impact                                 不利影响，负面影响 UAkT*'cB  
adverse opinion                                反对意见  acajHs  
advisory group                                  咨询组，顾问组 P%V'4pc  
agency fee                                        代理费，代理费用 0rQMLx  
aggregate                                          总计，合计为…… BM%e0n7  
alternation of document and record                 变造文件和记录 >Eyt17_H"n  
alternative audit procedures                      替代审计程序，备选审计程序  QUwd [  
amend                                              修改，修订 A2I9R;}  
amortisation                                      摊销 ,uSMQS-O'4  
analytical capacity                             分析能力 [N -Di"  
analytical procedures                               分析性程序 `&r+F/Ap2  
annual financial statements                        年度会计报表，年度财务报表 SB;&GHq"n  
appendix                                          附录，附表 pz!Zs."f)
 
applicable                                         适用的 Avge eJi  
applicable laws and regulations                 适用的法规 <prk8jSWV  
application systems                                  应用系统 du $:jN\}  
apply consistently                              一贯地执行，一贯地实施 Q,,e+exbb5  
appropriate                                       适当的，合适的； B?eCe}*f;B  
征用，挪用 1jmjg~W  
appropriate authorization                          适当的授权 B+|Kjlt  
appropriateness of audit evidence                    审计证据的适当性 x77*c._3v  
approval                                    批准，核准 :(E@Gf  
assertion                                    (会计报表上的)认定；确认 ? (@ 7r_j  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 euK5pA>L  
asset                                                 资产，财产 oM
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asset restructuring                             资产重组 |0&IXOW"XF  
assignment of duties                                 职责的划分 h/QXPdV  
assistant                                     助理，助理人员 poc`q5i+  
associated company                                 联属公司，联营公司 Z\(q@3C  
association                                        联合，结合；协会，社团 YU'k#\gi*  
assumption                                       假设，假定 vz@A;t  
at a given date                                         在某一特定时日 U45e2~1!O  
attestation                                         鉴证，公证 lB8-Z ow  
attestation service                             鉴证服务 %e8@*~h@  
audit adjustment                                审计调整 Eh)fnqs_d}  
audit areas                                        审计领域 3p$?,0ELH  
audit conclusion                                审计结论 0.Q Ujw  
audit effectiveness                             审计效果 pN,u
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audit efficiency                                  审计效率 vRYQ{:  
audit engagement letter                      审计业务约定书 `_6C{<O  
audit evidence                                          审计证据 K6) Gc%:`  
audit fee                                    审计费 +X\FBvP&  
audit files                                          审计档案 I:-Wy"i  
audit findings                                     审计中发现的事项 8$]1M,$r  
audit implementation stage                        审计实施阶段 _f7 9wx\B  
audit mark                                        审计标识 "-Mp_O]  
audit materiality                                 审计重要性 SjK  
audit method                                     审计方法 ;gD })@  
audit objective                                         审计目标，审计目的 p .%]Q*8  
audit of financial statements                      会计报表审计，财务报表审计 3RUy,s  
audit opinion                                     审计意见  >^O7  
audit period                                      被审计期间，被审计年度 +Z,;,5'5G  
audit plan                                          审计计划 2/U.|*mH  
audit planning                                    编制审计计划，制定审计计划，审计计划 ;t)
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audit planning stage                                  审计计划阶段 3h]g}&k  
audit procedure                                审计程序 7:e {;iG  
audit programme                               审计程序表，具体审计计划 xPdG*OcX!  
audit report                                       审计报告 i[i4h"$0  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 }czrj%6  
audit report with a qualified opinion                 有保留意见的审计报告 V_)-#=J
 
audit report with an adverse opinion                否定意见的审计报告 ,S\CC{!  
audit report with dual dates                      双重日期审计报告 {% 6}'  
audit reporting stage                                 审计报告阶段 hy9\57_#  
audit responsibility                                   审计责任 g9OY<w5s]  
audit results                                      审计结果 >e lJkq|  
audit risk                                          审计风险 O/^%2mG  
audit sampling                                          审计抽样 V(}:=eK  
audit sampling techniques                         审计抽样方法，审计抽样技术 z,RhYm  
audit strategies                                  审计策略 OUE(I3_  
audit summary                                         审计总结，审计小结 aI'&O^w+  
audit team                                         审计小组 ^"E^zHM(  
audit test                                    审计测试 -+-?w|}qV  
audit trail                                          审计轨迹 @?ebuj5{e  
audit work                                        审计工作 ]IaMp78
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audit working paper                                 审计工作底稿 =&6eM2>P  
audited financial statement                        审计会计报表，已审计财务报表 cUk7i`M;6  
Auditing Guidelines (the～)                      审计规范指南 v{RZJ^1  
auditing standards                             审计准则 1> ?M>vK  
audit-oriented working paper                          (审计)业务类工作底稿 DmK57V4L^  
authorisation                                     授权 EZgwF=lO  
authorisation of transaction                       交易的授权 ]U?^hZ_  
availability                                         可获得性 _r#Z}HK  
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balance                                      余额；差额；平衡 'JtBZFq  
balance sheet                                    资产负债表 . P viA  
bank                                                 银行 v4<nI;Ux  
bank account                                    银行账户，银行户头 ;T\%|O=Ke  
bank statement                                 银行对账单 D'>_I.  
barter transaction                              易货交易，以物换物交易 B
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basis of audit                                    审计依据 {'flJ5]  
basis of preparation                                (会计报表的)编制基础 yNBQGSH  
book of account                               账目，账簿 E#RDqL*J  
borrowing                                         借款，贷款，借债 LG0;#3YwH  
branch                                              分支，分支机构，分店 E#34Wh2z  
brought forward                                (账户余额等的)承上年，承上期，承上页 y G~?MEh{  
budget                                              预算 ,O5NLg-  
building                                      建筑物；大楼 t
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business conditions                                  业务情况，经营情况 B^=-Z8  
business licence                               (企业等的)营业执照 -12UN(&&Z  
business relation                                业务关系 2YL?,uLS  
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