[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 f;[\'_.*  
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审计词汇英汉对照 rX- V0  
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ability to continue as a going concern               持续经营能力 d'4^c,d  
acceptability                                     可接受性，可接受程度 HFr#Ql>g  
acceptable level of detection risk                     检查风险的可接受水平 O$2= Z  
acceptance of engagement                       接受委托 @.PVUP  
accepting the engagement for the first time              首次接受委托 VOj{&O2c  
access to asset                                         对资产的接触 m3cO{ 1I  
according to                                     根据，依据，依照 #fy#G}c  
account balance                                账户余额 U Y
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account for                                       对……进行会计处理，核算；解释 ? ^EB"{  
accounting                                        会计，会计学 &K1\"  
accounting advisory serve                        会计咨询服务 1Rr l59}5  
accounting firm                                 会计师事务所 }3"FQ/6C  
accounting information                      会计信息，会计资料 u9.x31^  
accounting period                             会计期间 zi-;7lT  
accounting policies                                   会计政策 HH\6gs]u  
accounting professional bodies                 会计职业组织，会计职业团体 VeJ M=s.y7  
accounting records                                   会计记录 |m^qA](M  
accounting responsibility                           会计责任 WxN@&g(  
accounting service                             会计服务 eC9nOwp]xH  
accounting standards                                会计准则 !OVTs3}  
Accounting Standards for Business Enterprises       企业会计准则 !zd]6YL$  
accounting system                             会计系统 j"8f,er  
accounting treatment                                会计处理 {Q&@vbw'  
accuracy                                    准确性，精确性 L=7U#Q/DE  
additional audit procedures                      追加审计程序 F)W7,^=X>-  
addressee                                         收件人，收信人 x"n!nT%Z  
Administration of State-owned Assets  (the～)     国有资产管理局 k3-'!dW<  
administrative laws and regulations                 行政法规 _;;'/rs j  
adverse impact                                 不利影响，负面影响 MQ9Nn|4  
adverse opinion                                反对意见 `*A!vO8  
advisory group                                  咨询组，顾问组 DP(JsZ}  
agency fee                                        代理费，代理费用 %[x oA)0!  
aggregate                                          总计，合计为…… Auq)  
alternation of document and record                 变造文件和记录 "|2|Vju%  
alternative audit procedures                      替代审计程序，备选审计程序 R::0.*FF  
amend                                              修改，修订 \Bg;^6U  
amortisation                                      摊销 Ddf7wszW  
analytical capacity                             分析能力 ux[h\Tp  
analytical procedures                               分析性程序 2WP73:'t  
annual financial statements                        年度会计报表，年度财务报表 AI$r ^t1  
appendix                                          附录，附表 4QK~qAi  
applicable                                         适用的 rRTAWAs%T  
applicable laws and regulations                 适用的法规 Pl@3=s!~>~  
application systems                                  应用系统 d!V;\w  
apply consistently                              一贯地执行，一贯地实施 our$Ka31  
appropriate                                       适当的，合适的； h83;
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征用，挪用 B=>:w%<Ii  
appropriate authorization                          适当的授权 ZB+N[VJs)  
appropriateness of audit evidence                    审计证据的适当性 X&
B2&e;  
approval                                    批准，核准 -P+@n)?T6  
assertion                                    (会计报表上的)认定；确认 <Ae1YHUY  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 &8l "Dl  
asset                                                 资产，财产 mSw$? >  
asset restructuring                             资产重组 x=UwyZ
 
assignment of duties                                 职责的划分 M![aty@  
assistant                                     助理，助理人员 #~&SkIhBE  
associated company                                 联属公司，联营公司 -,M*j|  
association                                        联合，结合；协会，社团 H`js1b1n  
assumption                                       假设，假定 h";0i:  
at a given date                                         在某一特定时日 J 8/]&Ow  
attestation                                         鉴证，公证 #HMJBQ4v#  
attestation service                             鉴证服务 m&GxLT6  
audit adjustment                                审计调整 &\3k(j  
audit areas                                        审计领域 =@98Gl9!  
audit conclusion                                审计结论 !+&Rn\e%7  
audit effectiveness                             审计效果 $VWeo#b  
audit efficiency                                  审计效率 #].n0[  
audit engagement letter                      审计业务约定书 @Axwj
  
audit evidence                                          审计证据 -Y*"!8  
audit fee                                    审计费 Ig9gGI,  
audit files                                          审计档案 //SH=>w2
 
audit findings                                     审计中发现的事项 . 6wyu7oK  
audit implementation stage                        审计实施阶段 P1<Y7+n  
audit mark                                        审计标识 6`KAl rH  
audit materiality                                 审计重要性 >L\ >Th{o  
audit method                                     审计方法 MwoU>+XB  
audit objective                                         审计目标，审计目的 :8}
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audit of financial statements                      会计报表审计，财务报表审计 t0
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audit opinion                                     审计意见 &P+7U
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audit period                                      被审计期间，被审计年度 mSn>  
audit plan                                          审计计划 q*^Y8s~3I  
audit planning                                    编制审计计划，制定审计计划，审计计划 K$S:V=y%r7  
audit planning stage                                  审计计划阶段 `MMh"# xN  
audit procedure                                审计程序 dQ4VpR9|;  
audit programme                               审计程序表，具体审计计划 T gpf0(  
audit report                                       审计报告 *z2G(Uac  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 y*
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audit report with a qualified opinion                 有保留意见的审计报告 bITc9Hqc  
audit report with an adverse opinion                否定意见的审计报告 byj}36LN62  
audit report with dual dates                      双重日期审计报告 5dH}cXs  
audit reporting stage                                 审计报告阶段 'baew8Q#  
audit responsibility                                   审计责任  E*[dc  
audit results                                      审计结果 `yjHLg  
audit risk                                          审计风险 @a AR99M  
audit sampling                                          审计抽样 MXSN <  
audit sampling techniques                         审计抽样方法，审计抽样技术 0?)U?=>]p  
audit strategies                                  审计策略 ()< E?D=  
audit summary                                         审计总结，审计小结 kB|jN~  
audit team                                         审计小组 ^DL}J>
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audit test                                    审计测试 d(.e%[`  
audit trail                                          审计轨迹 $T\W'WR>  
audit work                                        审计工作 ?(9/V7HQ.5  
audit working paper                                 审计工作底稿 \a:#e%]qz9  
audited financial statement                        审计会计报表，已审计财务报表 H%,
jB<-.A  
Auditing Guidelines (the～)                      审计规范指南 (=v :@\r  
auditing standards                             审计准则 ^/|agQ7D2  
audit-oriented working paper                          (审计)业务类工作底稿 K[tQ>C@s2  
authorisation                                     授权 s}MD;V& 0  
authorisation of transaction                       交易的授权 r(ej=aR  
availability                                         可获得性 08J[9a0[  
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balance                                      余额；差额；平衡 'j^A87\M_  
balance sheet                                    资产负债表 hE|Z~5\Y,>  
bank                                                 银行 ?2hS<qXX  
bank account                                    银行账户，银行户头 axJuJ`+Y  
bank statement                                 银行对账单 m`"^d #  
barter transaction                              易货交易，以物换物交易 VR86ok  
basis of audit                                    审计依据 :n'$Txf  
basis of preparation                                (会计报表的)编制基础 gB4&p
PN  
book of account                               账目，账簿 AJk0jh\.j%  
borrowing                                         借款，贷款，借债 en"]u,!  
branch                                              分支，分支机构，分店 \8Mn[G9TL  
brought forward                                (账户余额等的)承上年，承上期，承上页 yc4?'k!  
budget                                              预算 +_.k\CRms  
building                                      建筑物；大楼 YCv)DW;  
business conditions                                  业务情况，经营情况 mAyc
fa  
business licence                               (企业等的)营业执照 `
Gct_6  
business relation                                业务关系 v'R{lXE  
&`#k1t'  

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