[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/N@zum,{  
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审计词汇英汉对照 _|[
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ability to continue as a going concern               持续经营能力 fZ04!R  
acceptability                                     可接受性，可接受程度 v\16RD  
acceptable level of detection risk                     检查风险的可接受水平 LEMfG~Czq  
acceptance of engagement                       接受委托 F:@70(<w%  
accepting the engagement for the first time              首次接受委托 vE@!
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access to asset                                         对资产的接触 0.T4{JS#  
according to                                     根据，依据，依照 %VYAd)gC  
account balance                                账户余额 ]D[DU]K  
account for                                       对……进行会计处理，核算；解释 5pr"d@.  
accounting                                        会计，会计学 'o|30LzYgQ  
accounting advisory serve                        会计咨询服务 UcBe'r}G  
accounting firm                                 会计师事务所 D]w!2k%V  
accounting information                      会计信息，会计资料 mMsTyM-f  
accounting period                             会计期间 ,@ 1p$n  
accounting policies                                   会计政策 *.L81er5~  
accounting professional bodies                 会计职业组织，会计职业团体  N\:. M  
accounting records                                   会计记录 'WaPrCw@Mf  
accounting responsibility                           会计责任 G'3qzBJ#  
accounting service                             会计服务 ~|<WHHN
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accounting standards                                会计准则 ~\{^%~[48  
Accounting Standards for Business Enterprises       企业会计准则 M@ed>.  
accounting system                             会计系统 06$!R/K  
accounting treatment                                会计处理 hX`}Q4(k  
accuracy                                    准确性，精确性 'smWLz}  
additional audit procedures                      追加审计程序 >:D j\"o  
addressee                                         收件人，收信人 PV|uPuz  
Administration of State-owned Assets  (the～)     国有资产管理局 f|O{#AC  
administrative laws and regulations                 行政法规 X[f=h=|  
adverse impact                                 不利影响，负面影响 #fT*]NN  
adverse opinion                                反对意见 3nZo{p:E  
advisory group                                  咨询组，顾问组 aLIBD'z  
agency fee                                        代理费，代理费用 Neg,qOt  
aggregate                                          总计，合计为…… :_!8 WB  
alternation of document and record                 变造文件和记录 ^Z~;4il_F  
alternative audit procedures                      替代审计程序，备选审计程序 O_Oj|'bBC  
amend                                              修改，修订 %f($*l.  
amortisation                                      摊销 z9aY]lHY  
analytical capacity                             分析能力 N[kwO1  
analytical procedures                               分析性程序 | WvUq  
annual financial statements                        年度会计报表，年度财务报表 ^]{R.(#z  
appendix                                          附录，附表 J,Ks0MA  
applicable                                         适用的 ^Z:~91Tv-_  
applicable laws and regulations                 适用的法规 V<Z[ nq  
application systems                                  应用系统 2WU@*%sk"  
apply consistently                              一贯地执行，一贯地实施 [IK  )  
appropriate                                       适当的，合适的； 3B1cb[2y  
征用，挪用 fk_o@ G!0  
appropriate authorization                          适当的授权 BJ% eZ.  
appropriateness of audit evidence                    审计证据的适当性 4;2< ^[M  
approval                                    批准，核准 ,"B+r6}EF  
assertion                                    (会计报表上的)认定；确认 FJasS8  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 ]c! ;L5
 
asset                                                 资产，财产 <~ Sz04  
asset restructuring                             资产重组 J~#;<e{\"  
assignment of duties                                 职责的划分 liXdNk8  
assistant                                     助理，助理人员 Z)jw|T'X
 
associated company                                 联属公司，联营公司 m=YU2!Mb  
association                                        联合，结合；协会，社团 o7|eMe?<t  
assumption                                       假设，假定 V0)fZS@tf  
at a given date                                         在某一特定时日 XLH0 ;+CL{  
attestation                                         鉴证，公证 _-EyT  
attestation service                             鉴证服务 L'u\w  
audit adjustment                                审计调整 hZ.Z3`v70  
audit areas                                        审计领域 By%=W5  
audit conclusion                                审计结论 'Fm
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audit effectiveness                             审计效果 Lq
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audit efficiency                                  审计效率 TYy.jFT-  
audit engagement letter                      审计业务约定书 y-1 pR  
audit evidence                                          审计证据 mvq&Pj 1}L  
audit fee                                    审计费 R)c'#St  
audit files                                          审计档案 ~Q\3pI. |  
audit findings                                     审计中发现的事项 @HOBRRm`  
audit implementation stage                        审计实施阶段 b[`Yi1^]%g  
audit mark                                        审计标识 '_V2!?+RU+  
audit materiality                                 审计重要性 Zl*X?5u  
audit method                                     审计方法 '#k0a,<N  
audit objective                                         审计目标，审计目的 mya_4I m  
audit of financial statements                      会计报表审计，财务报表审计 Dc_yM  
audit opinion                                     审计意见 E2m8UBS  
audit period                                      被审计期间，被审计年度 &uO%_6J  
audit plan                                          审计计划 [D!jv"  
audit planning                                    编制审计计划，制定审计计划，审计计划 "sG=w jcw^  
audit planning stage                                  审计计划阶段 1R,:  
audit procedure                                审计程序 +(h\fm7*-  
audit programme                               审计程序表，具体审计计划 t2lS ~l)  
audit report                                       审计报告 p>upA)W]  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 3? HhG  
audit report with a qualified opinion                 有保留意见的审计报告 oZAB_A)[-  
audit report with an adverse opinion                否定意见的审计报告 q#s,-uu  
audit report with dual dates                      双重日期审计报告 1&-
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audit reporting stage                                 审计报告阶段 /AW=5Ck-#  
audit responsibility                                   审计责任 +u3=dj"[  
audit results                                      审计结果 7R`mf   
audit risk                                          审计风险 Rp5#clsy  
audit sampling                                          审计抽样 S ;)w.  
audit sampling techniques                         审计抽样方法，审计抽样技术 #Y4=J 6  
audit strategies                                  审计策略 T3^GCX|!@  
audit summary                                         审计总结，审计小结 kOed ]>H  
audit team                                         审计小组 c`o7d)_Ke  
audit test                                    审计测试 P qn@ST  
audit trail                                          审计轨迹 yrlf+tl  
audit work                                        审计工作 lR(+tj)9uO  
audit working paper                                 审计工作底稿 N|6M
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audited financial statement                        审计会计报表，已审计财务报表 /bi}'H+#  
Auditing Guidelines (the～)                      审计规范指南 Ba!J"b]  
auditing standards                             审计准则 WS`qVL]^&  
audit-oriented working paper                          (审计)业务类工作底稿 iB4 98t  
authorisation                                     授权 F~P%AjAx'  
authorisation of transaction                       交易的授权 GgB,tam{p  
availability                                         可获得性 (Kv#m 3~  
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balance                                      余额；差额；平衡 H(Z88.OM  
balance sheet                                    资产负债表 v+X)Qmzf~  
bank                                                 银行 ~FN9 [aJF+  
bank account                                    银行账户，银行户头 h"/<?3{  
bank statement                                 银行对账单 
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barter transaction                              易货交易，以物换物交易 c|#8T*`C  
basis of audit                                    审计依据 fyByz=pl  
basis of preparation                                (会计报表的)编制基础 #':fkIYe'  
book of account                               账目，账簿 SF>c\eTtx  
borrowing                                         借款，贷款，借债 fIsp;ca[k  
branch                                              分支，分支机构，分店 4/wa+Y+=vt  
brought forward                                (账户余额等的)承上年，承上期，承上页 f>N!wgo[  
budget                                              预算 ~W{2 Jd  
building                                      建筑物；大楼 lw<c2C  
business conditions                                  业务情况，经营情况
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business licence                               (企业等的)营业执照 *^:N.&]  
business relation                                业务关系 28UU60  
RH&~+5  

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