[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 ew"m!F#  
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审计词汇英汉对照 ork|yj/A  
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ability to continue as a going concern               持续经营能力 I:/4t^%  
acceptability                                     可接受性，可接受程度 sVD([`Nmc  
acceptable level of detection risk                     检查风险的可接受水平 ./!KE"
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acceptance of engagement                       接受委托 Ko-QR(  
accepting the engagement for the first time              首次接受委托 %jgg59  
access to asset                                         对资产的接触 /T#
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according to                                     根据，依据，依照 cV(H<"I  
account balance                                账户余额 7n>|D^  
account for                                       对……进行会计处理，核算；解释 &`sR){R  
accounting                                        会计，会计学 agTK=  
accounting advisory serve                        会计咨询服务 a?\ `  
accounting firm                                 会计师事务所 Ris-tdg  
accounting information                      会计信息，会计资料 M[vCpa  
accounting period                             会计期间 573~-Jvx  
accounting policies                                   会计政策 .)nCOwR6p  
accounting professional bodies                 会计职业组织，会计职业团体 Wlxk  
accounting records                                   会计记录 j>g9\i0O1  
accounting responsibility                           会计责任 =KW|#]RB^  
accounting service                             会计服务 o7QK8#  
accounting standards                                会计准则 Q^kMCrp
 
Accounting Standards for Business Enterprises       企业会计准则 (77Dif0)'  
accounting system                             会计系统 bF7`] 83  
accounting treatment                                会计处理 s3y}Yg  
accuracy                                    准确性，精确性 y(ldO;.  
additional audit procedures                      追加审计程序 {!tOI  
addressee                                         收件人，收信人 rOhA*_EG  
Administration of State-owned Assets  (the～)     国有资产管理局 vy:
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administrative laws and regulations                 行政法规 X &09  
adverse impact                                 不利影响，负面影响 QJ6f EV$~  
adverse opinion                                反对意见 td`wNy\  
advisory group                                  咨询组，顾问组 PKATw>zg<  
agency fee                                        代理费，代理费用 2"_ 18l.  
aggregate                                          总计，合计为…… 2O^32TdS  
alternation of document and record                 变造文件和记录 &,Uc>L%m  
alternative audit procedures                      替代审计程序，备选审计程序 H|'$dO)W  
amend                                              修改，修订 1URT2$2p  
amortisation                                      摊销 <|wmjW/D  
analytical capacity                             分析能力 r}Q@VS%%  
analytical procedures                               分析性程序 ]#+5)[N$>  
annual financial statements                        年度会计报表，年度财务报表 W|)(|W  
appendix                                          附录，附表 rufRaar  
applicable                                         适用的 w`"W3(  
applicable laws and regulations                 适用的法规 Dj/Q1KY$m  
application systems                                  应用系统 *Y^5M"AB_  
apply consistently                              一贯地执行，一贯地实施 t>=GVu^  
appropriate                                       适当的，合适的； jeyaT^F(   
征用，挪用 AZ}%MA;q  
appropriate authorization                          适当的授权 @$_rEdwi  
appropriateness of audit evidence                    审计证据的适当性 .Pqj6Ko9  
approval                                    批准，核准 s@R3#"I  
assertion                                    (会计报表上的)认定；确认 wP+'04H0  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 Q&tFv;1w6  
asset                                                 资产，财产 ]IL3$eR  
asset restructuring                             资产重组 &<m WA]cAL  
assignment of duties                                 职责的划分  z, :+Oc  
assistant                                     助理，助理人员 5,g$|,Shv  
associated company                                 联属公司，联营公司 30e(4@!4vW  
association                                        联合，结合；协会，社团 $K;_Wf  
assumption                                       假设，假定 ,[+ZjAyG}#  
at a given date                                         在某一特定时日 d8 3+6d  
attestation                                         鉴证，公证 F&-5&'6G+  
attestation service                             鉴证服务 oM m/!Dc  
audit adjustment                                审计调整 2I9{
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audit areas                                        审计领域 -{.h\  
audit conclusion                                审计结论 K1CMLX]m  
audit effectiveness                             审计效果 R?i-"JhW  
audit efficiency                                  审计效率 8j({=xb
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audit engagement letter                      审计业务约定书 <%T%NjN PQ  
audit evidence                                          审计证据 u~j'NOv  
audit fee                                    审计费  W"#j7p`d  
audit files                                          审计档案 ]g>T9,)l  
audit findings                                     审计中发现的事项 T749@!v`z  
audit implementation stage                        审计实施阶段 2-/YYe;C  
audit mark                                        审计标识 *NKC\aV`0  
audit materiality                                 审计重要性 Va&KIHw  
audit method                                     审计方法 C _k_D  
audit objective                                         审计目标，审计目的 !:`  Ra  
audit of financial statements                      会计报表审计，财务报表审计 a?f5(qW3  
audit opinion                                     审计意见 Fvcq^uZ  
audit period                                      被审计期间，被审计年度 %DHP
 
audit plan                                          审计计划 GN8`xR{J*  
audit planning                                    编制审计计划，制定审计计划，审计计划 D <$j`r  
audit planning stage                                  审计计划阶段 E9 :|8#b  
audit procedure                                审计程序 \:18Uoe7  
audit programme                               审计程序表，具体审计计划 xNkwTDN5  
audit report                                       审计报告 `3H?*\<(
 
audit report with a disclaimer of opinion           拒绝表示意见审计报告 Ji)a%j1V9  
audit report with a qualified opinion                 有保留意见的审计报告 X,Q6  
audit report with an adverse opinion                否定意见的审计报告 bDcWb2lqs  
audit report with dual dates                      双重日期审计报告 rYP8V >  
audit reporting stage                                 审计报告阶段 oC;l5v<  
audit responsibility                                   审计责任 1-ndJ@Wlz  
audit results                                      审计结果 1L(Nfkh  
audit risk                                          审计风险 cPa 0n4  
audit sampling                                          审计抽样 ? Ix'2v  
audit sampling techniques                         审计抽样方法，审计抽样技术 jtlDSf#  
audit strategies                                  审计策略 mw%[qeLV  
audit summary                                         审计总结，审计小结 pU\xzLD  
audit team                                         审计小组 -6*OF.Ag`  
audit test                                    审计测试 ^.B `Z{Jb  
audit trail                                          审计轨迹 "J0Oa?  
audit work                                        审计工作 #z1ch,*3;  
audit working paper                                 审计工作底稿 *U5>j#,  
audited financial statement                        审计会计报表，已审计财务报表 }r\SP3  
Auditing Guidelines (the～)                      审计规范指南 P"[l86:  
auditing standards                             审计准则
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audit-oriented working paper                          (审计)业务类工作底稿 *=KexOa9  
authorisation                                     授权 (urfaZ;@+  
authorisation of transaction                       交易的授权 3IRRFIiO  
availability                                         可获得性 eo}S01bt  
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balance                                      余额；差额；平衡 "|~B};|MFF  
balance sheet                                    资产负债表 yQQDGFTb!=  
bank                                                 银行 ~6Ee=NaLzP  
bank account                                    银行账户，银行户头 =QO1FO  
bank statement                                 银行对账单 a#
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barter transaction                              易货交易，以物换物交易 71.:p,Z@z  
basis of audit                                    审计依据 S'H0nJ3  
basis of preparation                                (会计报表的)编制基础 xaq=?3QOH  
book of account                               账目，账簿 t=@Jw  
borrowing                                         借款，贷款，借债 PxCl]~v  
branch                                              分支，分支机构，分店 3:CQMZ|;@  
brought forward                                (账户余额等的)承上年，承上期，承上页 9lazo  
budget                                              预算 J 6d n~nPK  
building                                      建筑物；大楼 D;T r  
business conditions                                  业务情况，经营情况 Vzv.e
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business licence                               (企业等的)营业执照 2+G:04eS,e  
business relation                                业务关系 cB9KHqB  
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