[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 \fX0&l;T9\  
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审计词汇英汉对照 {RG4m{#9  
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ability to continue as a going concern               持续经营能力 y\a@'LFL  
acceptability                                     可接受性，可接受程度 3shRrCL0mf  
acceptable level of detection risk                     检查风险的可接受水平 [-ONs
 
acceptance of engagement                       接受委托 !?AgAsSmc  
accepting the engagement for the first time              首次接受委托 _*K=Z,a;\  
access to asset                                         对资产的接触 $-J0ou8

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according to                                     根据，依据，依照 ,@\$PyJ  
account balance                                账户余额 ":qhO0  
account for                                       对……进行会计处理，核算；解释 xbVvK+  
accounting                                        会计，会计学 9Dat oi  
accounting advisory serve                        会计咨询服务 [8kufMY|  
accounting firm                                 会计师事务所 ec8iZ8h8  
accounting information                      会计信息，会计资料 [9<c;&$LU  
accounting period                             会计期间 Q1Jw7R#?l  
accounting policies                                   会计政策 ''P
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accounting professional bodies                 会计职业组织，会计职业团体 G+_Q7-o&d6  
accounting records                                   会计记录 k},@2#W]  
accounting responsibility                           会计责任 J!\Cs1!f  
accounting service                             会计服务 `>HM<Nn-0  
accounting standards                                会计准则 U"qR6  
Accounting Standards for Business Enterprises       企业会计准则 K2Z]MpLD  
accounting system                             会计系统
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accounting treatment                                会计处理 j7
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accuracy                                    准确性，精确性 %%-?~rjI  
additional audit procedures                      追加审计程序 k<Y}BvAYB  
addressee                                         收件人，收信人 Th'B5:`  
Administration of State-owned Assets  (the～)     国有资产管理局 ]QJN` ;b0  
administrative laws and regulations                 行政法规 KUV(vAY,  
adverse impact                                 不利影响，负面影响 M~?2g.o'D  
adverse opinion                                反对意见 >~F_/Z'5  
advisory group                                  咨询组，顾问组 pu"m(9  
agency fee                                        代理费，代理费用 =q\Ghqj1  
aggregate                                          总计，合计为…… 'K!u}py  
alternation of document and record                 变造文件和记录 p2=+cS"HC  
alternative audit procedures                      替代审计程序，备选审计程序 Ii.?| u  
amend                                              修改，修订 su}n3NsJ  
amortisation                                      摊销 1B0+dxN`  
analytical capacity                             分析能力 Md*~hb8J  
analytical procedures                               分析性程序 0Tv0:c>8;(  
annual financial statements                        年度会计报表，年度财务报表 t}Q PPp y  
appendix                                          附录，附表 (drDC1\  
applicable                                         适用的 9K:ICXm  
applicable laws and regulations                 适用的法规 r\j*?m ]  
application systems                                  应用系统 mNQ~9OJ1  
apply consistently                              一贯地执行，一贯地实施 (nDen5Q|  
appropriate                                       适当的，合适的； 2lu AF2  
征用，挪用 d71|(`&  
appropriate authorization                          适当的授权 ev4f9Fhu  
appropriateness of audit evidence                    审计证据的适当性 U =i=E}'  
approval                                    批准，核准 BO%aCK&  
assertion                                    (会计报表上的)认定；确认  Z,"f2UJ  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 U
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asset                                                 资产，财产 W<c95Q
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asset restructuring                             资产重组 }m -A #4.  
assignment of duties                                 职责的划分 xf7_|l  
assistant                                     助理，助理人员 m\.( -  
associated company                                 联属公司，联营公司 l+r3|b  
association                                        联合，结合；协会，社团 4(D1/8  
assumption                                       假设，假定 -+HD5Hc  
at a given date                                         在某一特定时日 Hp(wR'(g&  
attestation                                         鉴证，公证 7L4~yazmK  
attestation service                             鉴证服务 Qn!KL0w  
audit adjustment                                审计调整 /J5)_>
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audit areas                                        审计领域 .At^b4#(  
audit conclusion                                审计结论 th^&wp  
audit effectiveness                             审计效果 ]Vm:iF#5P  
audit efficiency                                  审计效率 3EA+tG4KnO  
audit engagement letter                      审计业务约定书 kQ99{lH,5  
audit evidence                                          审计证据 dr gCr:Gf  
audit fee                                    审计费 \sEH)$R'  
audit files                                          审计档案 _@D"XL#L  
audit findings                                     审计中发现的事项 V6!1(|  
audit implementation stage                        审计实施阶段 2]V&]s8Wi=  
audit mark                                        审计标识 MC~<jJ,  
audit materiality                                 审计重要性  nJ| M  
audit method                                     审计方法 |ERf3  
audit objective                                         审计目标，审计目的 WzqYBa  
audit of financial statements                      会计报表审计，财务报表审计 oIv\Xdc81  
audit opinion                                     审计意见 SH5a&OVZhn  
audit period                                      被审计期间，被审计年度 "KKw\
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audit plan                                          审计计划 /=[hRn@)A  
audit planning                                    编制审计计划，制定审计计划，审计计划 5_[we1$P  
audit planning stage                                  审计计划阶段 5_+pgJL  
audit procedure                                审计程序 s(8e)0Tl  
audit programme                               审计程序表，具体审计计划 VT2f\d[Q  
audit report                                       审计报告 &Vy.)0  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 _-: C
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audit report with a qualified opinion                 有保留意见的审计报告 miB+
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audit report with an adverse opinion                否定意见的审计报告 _W  
audit report with dual dates                      双重日期审计报告 zrL+:/t  
audit reporting stage                                 审计报告阶段 ?_j]w%Hz  
audit responsibility                                   审计责任 A(D3wctdr  
audit results                                      审计结果 HXb_k1n  
audit risk                                          审计风险 V)Ze>Pp  
audit sampling                                          审计抽样 sI5S)^'IQ  
audit sampling techniques                         审计抽样方法，审计抽样技术 .c]@xoC  
audit strategies                                  审计策略 fn, YH  
audit summary                                         审计总结，审计小结 eZ|_wB'r  
audit team                                         审计小组 !7n`-#)  
audit test                                    审计测试 b6d}<b9#  
audit trail                                          审计轨迹 Sv\399(  
audit work                                        审计工作
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audit working paper                                 审计工作底稿 OV/ &'rC  
audited financial statement                        审计会计报表，已审计财务报表 >^GAfvW  
Auditing Guidelines (the～)                      审计规范指南 a49t/  
auditing standards                             审计准则 U gTgva>?  
audit-oriented working paper                          (审计)业务类工作底稿 i}/Het+(  
authorisation                                     授权 T-y5U},  
authorisation of transaction                       交易的授权 _BI[F m  
availability                                         可获得性 IqCh4y3  
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balance                                      余额；差额；平衡 "J{A}g[  
balance sheet                                    资产负债表 jP\5bg
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bank                                                 银行 4l@aga  
bank account                                    银行账户，银行户头 yJ*g ;  
bank statement                                 银行对账单 ,0aRHy_^  
barter transaction                              易货交易，以物换物交易 qoSZ+ khS$  
basis of audit                                    审计依据 `B/74Wa3q  
basis of preparation                                (会计报表的)编制基础 num2HtU&%  
book of account                               账目，账簿 TGZr [  
borrowing                                         借款，贷款，借债
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branch                                              分支，分支机构，分店 Qov*xRO6  
brought forward                                (账户余额等的)承上年，承上期，承上页 %+oV-o\ #A  
budget                                              预算 hu5o{8[  
building                                      建筑物；大楼 D22A)0+_  
business conditions                                  业务情况，经营情况 P\%aJ'f~  
business licence                               (企业等的)营业执照 Tbj}04;I  
business relation                                业务关系 a)' P/P  
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