[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 Qvq BT  
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审计词汇英汉对照 IGp-`%9
 
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ability to continue as a going concern               持续经营能力 ({8Q=Gh  
acceptability                                     可接受性，可接受程度 a$KM q>  
acceptable level of detection risk                     检查风险的可接受水平 dXOjaS# ~  
acceptance of engagement                       接受委托 )8vcg{b{d  
accepting the engagement for the first time              首次接受委托 (V+(\<M  
access to asset                                         对资产的接触 `S.;&%B\  
according to                                     根据，依据，依照 -x RsYYw  
account balance                                账户余额 &B3kzs  
account for                                       对……进行会计处理，核算；解释 kTnvD|3_!P  
accounting                                        会计，会计学 ~svu0[Vx  
accounting advisory serve                        会计咨询服务 yRy9*r=  
accounting firm                                 会计师事务所 Gis'IX(  
accounting information                      会计信息，会计资料 @Xh4ZMyEx  
accounting period                             会计期间 S-L6KA{  
accounting policies                                   会计政策 $]hf2Yr(  
accounting professional bodies                 会计职业组织，会计职业团体 ZHB'^#b  
accounting records                                   会计记录 3NJ-.c@(p  
accounting responsibility                           会计责任 UM#]olh  
accounting service                             会计服务 D QZS%)  
accounting standards                                会计准则 !Q?4sAB  
Accounting Standards for Business Enterprises       企业会计准则 )ejvT-  
accounting system                             会计系统 jLEU V  
accounting treatment                                会计处理 R8?A%yxf  
accuracy                                    准确性，精确性 A#p@`|H#B  
additional audit procedures                      追加审计程序 co*5NM^  
addressee                                         收件人，收信人 ,=
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Administration of State-owned Assets  (the～)     国有资产管理局 'fgDe  
administrative laws and regulations                 行政法规 ^yb_aCw  
adverse impact                                 不利影响，负面影响 X~R qv5@-  
adverse opinion                                反对意见 E O}(MXS  
advisory group                                  咨询组，顾问组 {=(4  
agency fee                                        代理费，代理费用 }x8fXdd  
aggregate                                          总计，合计为…… [0rG"$(0Y  
alternation of document and record                 变造文件和记录 $4?%Z>'  
alternative audit procedures                      替代审计程序，备选审计程序 w68qyG|wM  
amend                                              修改，修订 ?J ma^ S  
amortisation                                      摊销 qH(2 0Z!  
analytical capacity                             分析能力 1E-$f  
analytical procedures                               分析性程序 7>4t{aRf_8  
annual financial statements                        年度会计报表，年度财务报表 / )EB~|4']  
appendix                                          附录，附表 Uligr_c?  
applicable                                         适用的 . X Y'l  
applicable laws and regulations                 适用的法规 f8n'9HOw>  
application systems                                  应用系统 <Q8bn?Z  
apply consistently                              一贯地执行，一贯地实施 bb<Vh2b>R  
appropriate                                       适当的，合适的； \Z~m6;  
征用，挪用 eygy VhJ  
appropriate authorization                          适当的授权 )/=J=xw2  
appropriateness of audit evidence                    审计证据的适当性 .3Ap+V8?  
approval                                    批准，核准 !7w-?1?D  
assertion                                    (会计报表上的)认定；确认 .p5*&i 7  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 6suc0  
asset                                                 资产，财产 ]~oM'?&!  
asset restructuring                             资产重组 $M><K  
assignment of duties                                 职责的划分 %Wc-.ER  
assistant                                     助理，助理人员 vXf#gX!Y  
associated company                                 联属公司，联营公司 6tzn%
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association                                        联合，结合；协会，社团 >Te{a*`"m:  
assumption                                       假设，假定 dxd}:L~z  
at a given date                                         在某一特定时日 BE U[M  
attestation                                         鉴证，公证 jXdn4m/O  
attestation service                             鉴证服务 68d@B y  
audit adjustment                                审计调整 |)lo<}{  
audit areas                                        审计领域 d*G$qUiX  
audit conclusion                                审计结论 ~C[,P\,  
audit effectiveness                             审计效果 I/(`<s p  
audit efficiency                                  审计效率 FqiK}K.~/  
audit engagement letter                      审计业务约定书 (Hsf
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audit evidence                                          审计证据 v:+se6HY?p  
audit fee                                    审计费 b_LzG_n!  
audit files                                          审计档案 4x3`dvfp/  
audit findings                                     审计中发现的事项 ZqhINM*Rm  
audit implementation stage                        审计实施阶段 K[9<a>D`  
audit mark                                        审计标识 `?>OY&(  
audit materiality                                 审计重要性 1n,JynJ  
audit method                                     审计方法 4bKZ@r%  
audit objective                                         审计目标，审计目的 O=mJ8W@  
audit of financial statements                      会计报表审计，财务报表审计 $51#xe  
audit opinion                                     审计意见 cEN^H  
audit period                                      被审计期间，被审计年度 dzcPSbbpt  
audit plan                                          审计计划 $@<\$I2s  
audit planning                                    编制审计计划，制定审计计划，审计计划 ffWvrY;j[  
audit planning stage                                  审计计划阶段 57#:GN$EL  
audit procedure                                审计程序 M\GS&K$lq  
audit programme                               审计程序表，具体审计计划 B^OhL!*tI  
audit report                                       审计报告 f"-?%I*'  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 Y8N&[L[z&  
audit report with a qualified opinion                 有保留意见的审计报告 8?(4E 'vf  
audit report with an adverse opinion                否定意见的审计报告 `aUA_"f  
audit report with dual dates                      双重日期审计报告 abF_i#  
audit reporting stage                                 审计报告阶段 QOOBCNe  
audit responsibility                                   审计责任 Gh< r_O~L3  
audit results                                      审计结果 oi!E v_h  
audit risk                                          审计风险 )h/fr|  
audit sampling                                          审计抽样 -}>Q0d)  
audit sampling techniques                         审计抽样方法，审计抽样技术 ':fVb3A[*d  
audit strategies                                  审计策略 8<o(z'& y  
audit summary                                         审计总结，审计小结 5H5<ft,  
audit team                                         审计小组 "kL5HD]TC  
audit test                                    审计测试 $V+ze*ra  
audit trail                                          审计轨迹 ](O!6_'d  
audit work                                        审计工作 }X`K3sk2/z  
audit working paper                                 审计工作底稿 1,/oS&?E  
audited financial statement                        审计会计报表，已审计财务报表 p'R}z|d)  
Auditing Guidelines (the～)                      审计规范指南 m/{rm
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auditing standards                             审计准则 2qEy"DKu  
audit-oriented working paper                          (审计)业务类工作底稿 ZA# jw 8F  
authorisation                                     授权 ?2i``-|Wa  
authorisation of transaction                       交易的授权 N_T;&wibO  
availability                                         可获得性 &^Xm4r%u_  
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balance                                      余额；差额；平衡 Y/4B*>kl  
balance sheet                                    资产负债表 uXp0D$a  
bank                                                 银行 3}sd%vCK  
bank account                                    银行账户，银行户头 Ltu
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bank statement                                 银行对账单 Z)ObFJMG5  
barter transaction                              易货交易，以物换物交易 -yC},tK   
basis of audit                                    审计依据 hxv/285B  
basis of preparation                                (会计报表的)编制基础 tIRw"sz  
book of account                               账目，账簿 eHv/3"Og  
borrowing                                         借款，贷款，借债 o|UZdGu  
branch                                              分支，分支机构，分店 _[.`QW~  
brought forward                                (账户余额等的)承上年，承上期，承上页 i JQS@2=A  
budget                                              预算 \_+d*hHF~  
building                                      建筑物；大楼 w+JDu_9+A]  
business conditions                                  业务情况，经营情况 l
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business licence                               (企业等的)营业执照 F&uU ,);  
business relation                                业务关系 zIlQqyOQ8  
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