[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 w4%AJmt  
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审计词汇英汉对照 :=fvZAWD  
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ability to continue as a going concern               持续经营能力 SaO3zz@L  
acceptability                                     可接受性，可接受程度 Lgi[u"Du  
acceptable level of detection risk                     检查风险的可接受水平 z<&m*0WYA  
acceptance of engagement                       接受委托 ST;t, D:  
accepting the engagement for the first time              首次接受委托 !#}7{  
access to asset                                         对资产的接触 0m)&YFZ[(  
according to                                     根据，依据，依照 A'-_TFwW  
account balance                                账户余额 [BDGR B7d"  
account for                                       对……进行会计处理，核算；解释 "HlgRp]u  
accounting                                        会计，会计学 LM"y\q ]  
accounting advisory serve                        会计咨询服务 A-uB\ L  
accounting firm                                 会计师事务所 >]?H`>4(  
accounting information                      会计信息，会计资料 *e/K:k  
accounting period                             会计期间 XvKFPr0~  
accounting policies                                   会计政策 YI@Fhr &NU  
accounting professional bodies                 会计职业组织，会计职业团体 ( u`W!{1\  
accounting records                                   会计记录 ]'h; {;ug  
accounting responsibility                           会计责任 VKW|kU7Cs$  
accounting service                             会计服务 Qh`:<KI  
accounting standards                                会计准则 C@gXT]Q 0}  
Accounting Standards for Business Enterprises       企业会计准则 !')y&7a~  
accounting system                             会计系统 *b)Q5dw@1  
accounting treatment                                会计处理 X_?97iXjx  
accuracy                                    准确性，精确性 S$[k Q|Am  
additional audit procedures                      追加审计程序 e@n!x}t8  
addressee                                         收件人，收信人 O#_b7i  
Administration of State-owned Assets  (the～)     国有资产管理局 SEd5)0X^  
administrative laws and regulations                 行政法规 =6T 4>rP  
adverse impact                                 不利影响，负面影响 ^p=L\S
J  
adverse opinion                                反对意见 mT.e>/pa  
advisory group                                  咨询组，顾问组 g/Wh,f3  
agency fee                                        代理费，代理费用 -iN.Iuc{b_  
aggregate                                          总计，合计为…… .}`hCt08  
alternation of document and record                 变造文件和记录 #T3h}=  
alternative audit procedures                      替代审计程序，备选审计程序 d,cN(  
amend                                              修改，修订 h(' )"  
amortisation                                      摊销 9uYyfb: ,z  
analytical capacity                             分析能力 Z|*!y]W
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analytical procedures                               分析性程序 I021p5h|  
annual financial statements                        年度会计报表，年度财务报表 Q-eCHr)  
appendix                                          附录，附表 pq!%?m]  
applicable                                         适用的 ^g>1U5c  
applicable laws and regulations                 适用的法规 Of[;Qn  
application systems                                  应用系统 q/gB<p9  
apply consistently                              一贯地执行，一贯地实施 {`"#yl6"  
appropriate                                       适当的，合适的； f CcD&<%  
征用，挪用 'Kbl3fUF  
appropriate authorization                          适当的授权 6Bt=^~d  
appropriateness of audit evidence                    审计证据的适当性 | $+5@+Zz  
approval                                    批准，核准 XFqJ '
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assertion                                    (会计报表上的)认定；确认 eon!CE0  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 0ejdKdYN  
asset                                                 资产，财产 pa<qZZ  
asset restructuring                             资产重组 G^Tk 20*  
assignment of duties                                 职责的划分 n$)_9: Z-j  
assistant                                     助理，助理人员 o>lmst%<  
associated company                                 联属公司，联营公司 F%/h*  
association                                        联合，结合；协会，社团 }1H=wg
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assumption                                       假设，假定 ,|T7hTn=  
at a given date                                         在某一特定时日 xN"Z1n7t  
attestation                                         鉴证，公证 C+V* Fh3  
attestation service                             鉴证服务 =zg:aTMti  
audit adjustment                                审计调整 v"Jgw;3   
audit areas                                        审计领域 0GXO&rCG  
audit conclusion                                审计结论 V'gw\mcb  
audit effectiveness                             审计效果 \wav?;z  
audit efficiency                                  审计效率 u{f* M,k  
audit engagement letter                      审计业务约定书 !|G(Yg7C  
audit evidence                                          审计证据 =Agg _h   
audit fee                                    审计费 2>PH8  
audit files                                          审计档案 eE]hy'{d<  
audit findings                                     审计中发现的事项 \h{r ;#g  
audit implementation stage                        审计实施阶段 !?FK  We  
audit mark                                        审计标识 K k[`dR;  
audit materiality                                 审计重要性 xytr2V ]aV  
audit method                                     审计方法 9.+/~$Ht  
audit objective                                         审计目标，审计目的 %{5n1w  
audit of financial statements                      会计报表审计，财务报表审计 !K0JV|-?t  
audit opinion                                     审计意见 :+&AY2`  
audit period                                      被审计期间，被审计年度 !u;>Wyd W  
audit plan                                          审计计划 kCP$I732  
audit planning                                    编制审计计划，制定审计计划，审计计划 GA3sRFZdQ  
audit planning stage                                  审计计划阶段 uG
J"!K  
audit procedure                                审计程序 Iw=Sq8  
audit programme                               审计程序表，具体审计计划 #=,(JmQPt  
audit report                                       审计报告 edC4BHE  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 JBX[bx52<r  
audit report with a qualified opinion                 有保留意见的审计报告 aP()|js  
audit report with an adverse opinion                否定意见的审计报告 ]$iN#d|ZU  
audit report with dual dates                      双重日期审计报告 z(HaRB3l  
audit reporting stage                                 审计报告阶段 ]<w:V`(  
audit responsibility                                   审计责任 2j&@p>  
audit results                                      审计结果 g"8 .}1)~r  
audit risk                                          审计风险 SW?p?<  
audit sampling                                          审计抽样 lC?Icn|o  
audit sampling techniques                         审计抽样方法，审计抽样技术 sq0 PBEqq  
audit strategies                                  审计策略 \NL+}cL/  
audit summary                                         审计总结，审计小结 Y:QD  
audit team                                         审计小组 mxG]kqi  
audit test                                    审计测试 g@v s*xE  
audit trail                                          审计轨迹 g:)DNy  
audit work                                        审计工作 1(dj[3Mt  
audit working paper                                 审计工作底稿 d]v+mVAyE  
audited financial statement                        审计会计报表，已审计财务报表 I4_d[O9  
Auditing Guidelines (the～)                      审计规范指南 #Z!b G?="  
auditing standards                             审计准则 X]*QUV]i  
audit-oriented working paper                          (审计)业务类工作底稿 %!j:fJ()  
authorisation                                     授权 2 h|e  
authorisation of transaction                       交易的授权 l}g;'9ZB  
availability                                         可获得性 x^=M6;:  
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balance                                      余额；差额；平衡 b\55,La  
balance sheet                                    资产负债表 qoU3"8  
bank                                                 银行 e;95a  
bank account                                    银行账户，银行户头 u=l1s1>  
bank statement                                 银行对账单 pd@;b5T  
barter transaction                              易货交易，以物换物交易 5F $V`kYT  
basis of audit                                    审计依据 8\ha@&p  
basis of preparation                                (会计报表的)编制基础 ?/#}ZZK^  
book of account                               账目，账簿 83ipf"]*  
borrowing                                         借款，贷款，借债 4r NL":"O  
branch                                              分支，分支机构，分店 \' li  
brought forward                                (账户余额等的)承上年，承上期，承上页 ! T9
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budget                                              预算 jx`QB')kX  
building                                      建筑物；大楼 Ss?CfRM  
business conditions                                  业务情况，经营情况 }-<zWI{p  
business licence                               (企业等的)营业执照 OyG"1F  
business relation                                业务关系 h1"zV6U  
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