[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 HF: T]n,  
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审计词汇英汉对照 s[q4K  
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ability to continue as a going concern               持续经营能力 WKl'  
acceptability                                     可接受性，可接受程度 RQCQGa^cP  
acceptable level of detection risk                     检查风险的可接受水平 5ek%d  
acceptance of engagement                       接受委托 3DAGW"F  
accepting the engagement for the first time              首次接受委托 R.H\b!  
access to asset                                         对资产的接触 IZ0$=aB7  
according to                                     根据，依据，依照 qW~R-g]  
account balance                                账户余额
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account for                                       对……进行会计处理，核算；解释 0@K:Tq-mF  
accounting                                        会计，会计学 Ad EbyL  
accounting advisory serve                        会计咨询服务 G'2=j HzMF  
accounting firm                                 会计师事务所 bmVgTm&  
accounting information                      会计信息，会计资料 $Oe58  
accounting period                             会计期间 8I\eromG  
accounting policies                                   会计政策 r!$NZ2I  
accounting professional bodies                 会计职业组织，会计职业团体 Q 95
 
accounting records                                   会计记录 Ccr+SR2  
accounting responsibility                           会计责任 ^i+z_
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accounting service                             会计服务 R96o8#7Uv  
accounting standards                                会计准则 O;0<^M/0G  
Accounting Standards for Business Enterprises       企业会计准则 y)/$ge_U  
accounting system                             会计系统 DIqT>HHZ  
accounting treatment                                会计处理 pR6A#DgB  
accuracy                                    准确性，精确性 !)/iRw9re  
additional audit procedures                      追加审计程序 3{4/7DcX  
addressee                                         收件人，收信人 .x!7  
Administration of State-owned Assets  (the～)     国有资产管理局 _'hCUXeY'  
administrative laws and regulations                 行政法规 @=0r3  
adverse impact                                 不利影响，负面影响 >?9 WeXG  
adverse opinion                                反对意见 sRyw\v-=P  
advisory group                                  咨询组，顾问组 5Ue^>8-  
agency fee                                        代理费，代理费用 6eUi
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aggregate                                          总计，合计为…… H'0*CiHes  
alternation of document and record                 变造文件和记录 :gD0EqV  
alternative audit procedures                      替代审计程序，备选审计程序 12d}#G<q-  
amend                                              修改，修订 {?f^  
amortisation                                      摊销 @oz&  
analytical capacity                             分析能力 vYSetAdv  
analytical procedures                               分析性程序 @CaD8%j{  
annual financial statements                        年度会计报表，年度财务报表 `, -
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appendix                                          附录，附表 sMfFm@\N  
applicable                                         适用的 {1@4}R4  
applicable laws and regulations                 适用的法规 'hlB;z|T  
application systems                                  应用系统 o;VkoYV  
apply consistently                              一贯地执行，一贯地实施 HcBH!0  
appropriate                                       适当的，合适的； aC,vh1")F  
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appropriate authorization                          适当的授权 bmO__1  
appropriateness of audit evidence                    审计证据的适当性 4ljvoJ}xjr  
approval                                    批准，核准 eY4
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assertion                                    (会计报表上的)认定；确认 B)DC,+@$  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 G{f`K^  
asset                                                 资产，财产 Q
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asset restructuring                             资产重组 [t  
assignment of duties                                 职责的划分 CFBUQMl>  
assistant                                     助理，助理人员 M 8?#%x6;N  
associated company                                 联属公司，联营公司 cPx~|,)l  
association                                        联合，结合；协会，社团 O&3r*vd  
assumption                                       假设，假定 c#n4zdQd]5  
at a given date                                         在某一特定时日 T`g?)
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attestation                                         鉴证，公证 $ o5V$N D  
attestation service                             鉴证服务 W.J:.|kt  
audit adjustment                                审计调整 :^H9W^2  
audit areas                                        审计领域 (pE\nuA\  
audit conclusion                                审计结论 8sR   
audit effectiveness                             审计效果 Pu$kj"|q*[  
audit efficiency                                  审计效率 {(M&-~Yh  
audit engagement letter                      审计业务约定书 -Ap2NpZ"t  
audit evidence                                          审计证据 vNC$f(cQ  
audit fee                                    审计费 hB P$9GR  
audit files                                          审计档案 )4!CR/ao  
audit findings                                     审计中发现的事项 =M1a0i|d  
audit implementation stage                        审计实施阶段 ) e|$K= D  
audit mark                                        审计标识 +Q SxYV  
audit materiality                                 审计重要性 +Mk*{A t  
audit method                                     审计方法 _@#uIOcE  
audit objective                                         审计目标，审计目的 0+K`pS'  
audit of financial statements                      会计报表审计，财务报表审计 P&[Ft)`  
audit opinion                                     审计意见 bl" (<TM  
audit period                                      被审计期间，被审计年度 +p9LE4g7Q  
audit plan                                          审计计划 -uv 9(r\P  
audit planning                                    编制审计计划，制定审计计划，审计计划 M.xhVgFf)  
audit planning stage                                  审计计划阶段 ~j/bCMEf!  
audit procedure                                审计程序 0a2$P+p  
audit programme                               审计程序表，具体审计计划 er["NSo  
audit report                                       审计报告 i
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audit report with a disclaimer of opinion           拒绝表示意见审计报告 DA+A >5/  
audit report with a qualified opinion                 有保留意见的审计报告 'A@q
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audit report with an adverse opinion                否定意见的审计报告 6\,DnO   
audit report with dual dates                      双重日期审计报告 wO
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audit reporting stage                                 审计报告阶段 KjFZ  
audit responsibility                                   审计责任 f$1Gu  
audit results                                      审计结果 aW0u8Dz  
audit risk                                          审计风险 935-{h@k
 
audit sampling                                          审计抽样 hFsA_x+L;  
audit sampling techniques                         审计抽样方法，审计抽样技术 v%
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audit strategies                                  审计策略 XGE 2J  
audit summary                                         审计总结，审计小结 8%;}LK  
audit team                                         审计小组 E fP>O  
audit test                                    审计测试 Ci]'G>F@"  
audit trail                                          审计轨迹 ]regi- LGU  
audit work                                        审计工作 DC?21[60  
audit working paper                                 审计工作底稿 0V<Aub[${  
audited financial statement                        审计会计报表，已审计财务报表 gHQPhe#n  
Auditing Guidelines (the～)                      审计规范指南 42b.7E  
auditing standards                             审计准则 `Mg8]H~  
audit-oriented working paper                          (审计)业务类工作底稿 RDUT3H6~  
authorisation                                     授权 |7svA<<[  
authorisation of transaction                       交易的授权 >
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availability                                         可获得性 Q=d.y&4%  
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balance                                      余额；差额；平衡 lo cW_/  
balance sheet                                    资产负债表 d>lt  
bank                                                 银行 69t7=r  
bank account                                    银行账户，银行户头 I*^ 5'N'  
bank statement                                 银行对账单 lq:]`l,6@  
barter transaction                              易货交易，以物换物交易 CTl(_g  
basis of audit                                    审计依据 lbQ6 a  
basis of preparation                                (会计报表的)编制基础 8h*t55  
book of account                               账目，账簿 yJDeX1+,  
borrowing                                         借款，贷款，借债 Of- C  
branch                                              分支，分支机构，分店 %9t{Z1$  
brought forward                                (账户余额等的)承上年，承上期，承上页 x1t{SQ-C  
budget                                              预算 c
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building                                      建筑物；大楼 "Z;~Y=hC13  
business conditions                                  业务情况，经营情况 )HEfU31IC  
business licence                               (企业等的)营业执照 dX_!0E[c  
business relation                                业务关系 IZO@V1-m  
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