[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 Ib\iT:AJ  
　　
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审计词汇英汉对照 g[Ib,la_a  
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A #H{<gjs]  
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ability to continue as a going concern               持续经营能力 qg!|l7e  
acceptability                                     可接受性，可接受程度 8p9bCE>\  
acceptable level of detection risk                     检查风险的可接受水平 C\nhqkn  
acceptance of engagement                       接受委托 T[uiPs/xD  
accepting the engagement for the first time              首次接受委托 +~roU{& o  
access to asset                                         对资产的接触 C] 9p5Hs  
according to                                     根据，依据，依照 n9A7K$ZD@  
account balance                                账户余额 "D'B3; uWK  
account for                                       对……进行会计处理，核算；解释 W4e5Rb4~f"  
accounting                                        会计，会计学 7J|VD#DE$Y  
accounting advisory serve                        会计咨询服务 J6%AH?Mt  
accounting firm                                 会计师事务所 <]4i`6{v  
accounting information                      会计信息，会计资料 Z@&Dki  
accounting period                             会计期间 Y&_&s7z  
accounting policies                                   会计政策 6290ZNvr  
accounting professional bodies                 会计职业组织，会计职业团体 1Q4}'0U4  
accounting records                                   会计记录 ZAUQJS 91E  
accounting responsibility                           会计责任 dd%h67J2<  
accounting service                             会计服务 IS[thbzkZ  
accounting standards                                会计准则 X 9%'|(tL  
Accounting Standards for Business Enterprises       企业会计准则 80&.JP.
 
accounting system                             会计系统 $m+sNEAa  
accounting treatment                                会计处理 (85Fv&a  
accuracy                                    准确性，精确性 ~J8pnTY  
additional audit procedures                      追加审计程序 vab@-=%k  
addressee                                         收件人，收信人 6{+{lBm=y  
Administration of State-owned Assets  (the～)     国有资产管理局 ^;maotHn  
administrative laws and regulations                 行政法规 2aB^WY'tC  
adverse impact                                 不利影响，负面影响 iMFgmM|  
adverse opinion                                反对意见 :ORR_f`>  
advisory group                                  咨询组，顾问组 .G(llA}  
agency fee                                        代理费，代理费用 199]WHc  
aggregate                                          总计，合计为…… (_*5oj-  
alternation of document and record                 变造文件和记录 ]M[#.EX  
alternative audit procedures                      替代审计程序，备选审计程序 s^|.Zr;,>  
amend                                              修改，修订 3=$q  
amortisation                                      摊销 n;p:=\uN  
analytical capacity                             分析能力 f1)x5N  
analytical procedures                               分析性程序 TsUOpEuX  
annual financial statements                        年度会计报表，年度财务报表 x^y"<  
appendix                                          附录，附表 f{i8w!O"~  
applicable                                         适用的 ;w-qHha  
applicable laws and regulations                 适用的法规 )0e2ic/  
application systems                                  应用系统 @~"anqT`  
apply consistently                              一贯地执行，一贯地实施 ?N=m<
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appropriate                                       适当的，合适的； 80Y\|)  
征用，挪用 ~+ bGN  
appropriate authorization                          适当的授权 ND,Kldji  
appropriateness of audit evidence                    审计证据的适当性 ^/=#UQ*k  
approval                                    批准，核准 V &|Ed  
assertion                                    (会计报表上的)认定；确认 N0w`!<y:c  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 XfE -fH1j  
asset                                                 资产，财产 Ev2HGU[  
asset restructuring                             资产重组 ,7)C"  
assignment of duties                                 职责的划分 za9)Q=6FD  
assistant                                     助理，助理人员  ^eGNgE  
associated company                                 联属公司，联营公司 [kzd(u  
association                                        联合，结合；协会，社团 7Irau_  
assumption                                       假设，假定 k@D0 {z  
at a given date                                         在某一特定时日 ~h=X8-D  
attestation                                         鉴证，公证 9lj!C '  
attestation service                             鉴证服务 q4$+H{xB  
audit adjustment                                审计调整 TLf9>= OVh  
audit areas                                        审计领域 7
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audit conclusion                                审计结论 <uk1?Qg  
audit effectiveness                             审计效果 {(#%N5 %  
audit efficiency                                  审计效率 %?hsoj&k  
audit engagement letter                      审计业务约定书 a7/-wk  
audit evidence                                          审计证据 u=NSsTP&  
audit fee                                    审计费 deeU@x`f<  
audit files                                          审计档案 q
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audit findings                                     审计中发现的事项 9Sq%s &  
audit implementation stage                        审计实施阶段 ow;R$5G  
audit mark                                        审计标识 I.@hW>k  
audit materiality                                 审计重要性 cx$Gic:4  
audit method                                     审计方法 b7\ cxgRq  
audit objective                                         审计目标，审计目的 oM1 6C|  
audit of financial statements                      会计报表审计，财务报表审计 ,chf~-d  
audit opinion                                     审计意见 lhYn5d)DV  
audit period                                      被审计期间，被审计年度 !epgTN  
audit plan                                          审计计划 \mN[gT}LHm  
audit planning                                    编制审计计划，制定审计计划，审计计划 LsGiu9~S  
audit planning stage                                  审计计划阶段 FNQX7O52  
audit procedure                                审计程序 Xvok1NM,  
audit programme                               审计程序表，具体审计计划 \#x}q'BC4  
audit report                                       审计报告 @l (vYJ:f  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 Na,_  
audit report with a qualified opinion                 有保留意见的审计报告 @C-dG7U.P  
audit report with an adverse opinion                否定意见的审计报告 Ld,5iBiO:  
audit report with dual dates                      双重日期审计报告 KZ :8[d  
audit reporting stage                                 审计报告阶段 }^K/?dM  
audit responsibility                                   审计责任 W~B5>;y  
audit results                                      审计结果 Lj%{y.Rj  
audit risk                                          审计风险 j?|* LT$%7  
audit sampling                                          审计抽样 wj|x:YZ*  
audit sampling techniques                         审计抽样方法，审计抽样技术 ql&*6KZ"  
audit strategies                                  审计策略 7W9d6i)  
audit summary                                         审计总结，审计小结 &?p
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audit team                                         审计小组 yWHiw<  
audit test                                    审计测试 68'>Zbelb  
audit trail                                          审计轨迹 DV]7.Bm  
audit work                                        审计工作 1GE|Wd
  
audit working paper                                 审计工作底稿 `wTlyS3[  
audited financial statement                        审计会计报表，已审计财务报表 )I@L+  
Auditing Guidelines (the～)                      审计规范指南 r\9TMg`C  
auditing standards                             审计准则 I5);jgb  
audit-oriented working paper                          (审计)业务类工作底稿
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authorisation                                     授权 h?yG<>wI  
authorisation of transaction                       交易的授权 baoD(0d  
availability                                         可获得性 l t]B#, '  
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balance                                      余额；差额；平衡 snp v z1iS  
balance sheet                                    资产负债表 YY4-bNj[p  
bank                                                 银行 QI!i  
bank account                                    银行账户，银行户头 h#Ce _,o  
bank statement                                 银行对账单 8C.!V =@\  
barter transaction                              易货交易，以物换物交易 M`,XyIn  
basis of audit                                    审计依据 P8gXCX!>U  
basis of preparation                                (会计报表的)编制基础 tllBCuAe  
book of account                               账目，账簿 H.O(*Q=  
borrowing                                         借款，贷款，借债 Ek
KnUD  
branch                                              分支，分支机构，分店 lg:y|@Y''  
brought forward                                (账户余额等的)承上年，承上期，承上页 TL)O-  
budget                                              预算 jV7&Y.$zF]  
building                                      建筑物；大楼 q
MS}t3X  
business conditions                                  业务情况，经营情况 2+92Q_+  
business licence                               (企业等的)营业执照 f!-Sz/c#  
business relation                                业务关系  8R69q:  
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