[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 \?**2{9&)  
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审计词汇英汉对照 Z hd#:d  
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ability to continue as a going concern               持续经营能力 6gH{R$7L=  
acceptability                                     可接受性，可接受程度 EON:B>2a  
acceptable level of detection risk                     检查风险的可接受水平 @WMA}\Cc  
acceptance of engagement                       接受委托 .uF[C{RnO  
accepting the engagement for the first time              首次接受委托  HCWNo  
access to asset                                         对资产的接触 Ts.wh >`  
according to                                     根据，依据，依照 KC`q#&dt  
account balance                                账户余额 [P~hjm
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account for                                       对……进行会计处理，核算；解释 M|,mr~rRG  
accounting                                        会计，会计学 cxIk<&i~(  
accounting advisory serve                        会计咨询服务 ^ uBxgWIC  
accounting firm                                 会计师事务所 iK5_u2]Q  
accounting information                      会计信息，会计资料 FAsFjRS  
accounting period                             会计期间 z^<L(/rg9"  
accounting policies                                   会计政策 .,0bE  
accounting professional bodies                 会计职业组织，会计职业团体 H c^W%t~  
accounting records                                   会计记录 ,m_WR7!$E  
accounting responsibility                           会计责任 *v ?m6R=)h  
accounting service                             会计服务 nUS| sh  
accounting standards                                会计准则 6$\jAd |  
Accounting Standards for Business Enterprises       企业会计准则 \xv;sl$f  
accounting system                             会计系统 ?W>qUr
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accounting treatment                                会计处理
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accuracy                                    准确性，精确性 ag-f{UsTy  
additional audit procedures                      追加审计程序 /D!;u]  
addressee                                         收件人，收信人 zcrY>t#l  
Administration of State-owned Assets  (the～)     国有资产管理局 i|`dWOVb  
administrative laws and regulations                 行政法规 ziPR>iz-  
adverse impact                                 不利影响，负面影响 a2IgC25  
adverse opinion                                反对意见 M(x$xAiD  
advisory group                                  咨询组，顾问组 Lk\P7w{  
agency fee                                        代理费，代理费用 : cB=SYcC%  
aggregate                                          总计，合计为…… NIdZ  
alternation of document and record                 变造文件和记录 \K`L3*cBKK  
alternative audit procedures                      替代审计程序，备选审计程序 0:w"M<80  
amend                                              修改，修订 >NYW{(j  
amortisation                                      摊销 [e[<p\]  
analytical capacity                             分析能力 H0m|1 7  
analytical procedures                               分析性程序 86]p#n_>Fv  
annual financial statements                        年度会计报表，年度财务报表 ;OqB5qd  
appendix                                          附录，附表 &xRo^iV?  
applicable                                         适用的 ;X*cCb`h  
applicable laws and regulations                 适用的法规 o1M$.*  
application systems                                  应用系统 p sL?Y  
apply consistently                              一贯地执行，一贯地实施 @)o^uU T  
appropriate                                       适当的，合适的； V|(H|9  
征用，挪用 OC-gA}FZ-}  
appropriate authorization                          适当的授权 x }Ad_#q  
appropriateness of audit evidence                    审计证据的适当性 {|I;YDA  
approval                                    批准，核准 !;?+>R)h  
assertion                                    (会计报表上的)认定；确认 C8 \5 A8c  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 Cj~'Lhmv'T  
asset                                                 资产，财产 |$?bc3  
asset restructuring                             资产重组 ,) J~,^f6  
assignment of duties                                 职责的划分 $Y69@s%f  
assistant                                     助理，助理人员 (L^]Lk x)  
associated company                                 联属公司，联营公司 }zhGS!fO  
association                                        联合，结合；协会，社团 ns6(c J^a  
assumption                                       假设，假定 CHe>OreiS  
at a given date                                         在某一特定时日 D$t k<{)oB  
attestation                                         鉴证，公证 vZ.x{
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attestation service                             鉴证服务 "[y-
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audit adjustment                                审计调整 BD(Z5+EU1  
audit areas                                        审计领域 'Lu__NfN  
audit conclusion                                审计结论 PLK3v4kVM!  
audit effectiveness                             审计效果 j4qJ.i  
audit efficiency                                  审计效率 Djg,Lvhm  
audit engagement letter                      审计业务约定书 &Z`#cMR{H  
audit evidence                                          审计证据 o!)3?  
audit fee                                    审计费 [ VE
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audit files                                          审计档案 EK4d_L]I  
audit findings                                     审计中发现的事项 '&\kxNglJ  
audit implementation stage                        审计实施阶段 xg3:}LQ  
audit mark                                        审计标识 |`.([2  
audit materiality                                 审计重要性 gLOEh6  
audit method                                     审计方法 /5u<78GW1  
audit objective                                         审计目标，审计目的 Z]B~{!W1  
audit of financial statements                      会计报表审计，财务报表审计 =weSyZ1~  
audit opinion                                     审计意见 .ev?"!Vpp9  
audit period                                      被审计期间，被审计年度 ZpnxecJUJ  
audit plan                                          审计计划 Y'8?.a
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audit planning                                    编制审计计划，制定审计计划，审计计划  5~>z h  
audit planning stage                                  审计计划阶段 2 AMo:Jqv  
audit procedure                                审计程序 ljb7oA3cP4  
audit programme                               审计程序表，具体审计计划 Q\ 0cvmU  
audit report                                       审计报告 ;C2K~8,  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 \SBc;  
audit report with a qualified opinion                 有保留意见的审计报告 g"}%2~Urf  
audit report with an adverse opinion                否定意见的审计报告 T\D}kQM  
audit report with dual dates                      双重日期审计报告 "vOwd.(?N  
audit reporting stage                                 审计报告阶段 d~i+ I5  
audit responsibility                                   审计责任 Ru>MFG  
audit results                                      审计结果 P
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audit risk                                          审计风险 / G7vwC  
audit sampling                                          审计抽样 MB]<Dyj,  
audit sampling techniques                         审计抽样方法，审计抽样技术 NA~V
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audit strategies                                  审计策略 njputEGX  
audit summary                                         审计总结，审计小结 K1M%!JKh)x  
audit team                                         审计小组 `~By)?cT_>  
audit test                                    审计测试 lE4HM$p
 
audit trail                                          审计轨迹 Jcrw#l8|C  
audit work                                        审计工作 G;l_|8<t#\  
audit working paper                                 审计工作底稿
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audited financial statement                        审计会计报表，已审计财务报表 1pgU}sR
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Auditing Guidelines (the～)                      审计规范指南 <nT +$   
auditing standards                             审计准则 8ap%?  
audit-oriented working paper                          (审计)业务类工作底稿 {#@W)4)cA  
authorisation                                     授权 %5"9</a&G  
authorisation of transaction                       交易的授权 VgZsB$Ori  
availability                                         可获得性 q1d}{DU  
B ;z$(nhJ  
balance                                      余额；差额；平衡 <+?7H\b  
balance sheet                                    资产负债表 ]
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bank                                                 银行 huh6t !  
bank account                                    银行账户，银行户头 ,)Znb=  
bank statement                                 银行对账单 klT@cO-9  
barter transaction                              易货交易，以物换物交易 x"~8*V'0  
basis of audit                                    审计依据 #."-#"0  
basis of preparation                                (会计报表的)编制基础 d,B:kE0Y  
book of account                               账目，账簿 Bf~vA4  
borrowing                                         借款，贷款，借债 c7x ~{V8  
branch                                              分支，分支机构，分店 E/|To  
brought forward                                (账户余额等的)承上年，承上期，承上页 Lh!J >  
budget                                              预算 (ROY?5 @c  
building                                      建筑物；大楼 $QLcH;+7t  
business conditions                                  业务情况，经营情况 __G?0*3G  
business licence                               (企业等的)营业执照 F%@aB<Nu  
business relation                                业务关系 b*c*r dTx  
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