[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 7vHU49DV  
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审计词汇英汉对照 2^:5aABQ  
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ability to continue as a going concern               持续经营能力 4)"jg[  
acceptability                                     可接受性，可接受程度 "urQUpF  
acceptable level of detection risk                     检查风险的可接受水平 -bs~{  
acceptance of engagement                       接受委托 a2g15;kM  
accepting the engagement for the first time              首次接受委托 \?GMtM ,  
access to asset                                         对资产的接触 Qp<6qM35  
according to                                     根据，依据，依照 E8V,".!+E  
account balance                                账户余额 f-23.]`v  
account for                                       对……进行会计处理，核算；解释 Qb SX'mx<  
accounting                                        会计，会计学 a"ht\v}1  
accounting advisory serve                        会计咨询服务 2} T"|56
 
accounting firm                                 会计师事务所 R_Z H+@O  
accounting information                      会计信息，会计资料 H>W A?4  
accounting period                             会计期间 my*/MC^O  
accounting policies                                   会计政策 &1VC0"YJWy  
accounting professional bodies                 会计职业组织，会计职业团体 mk0rAN  
accounting records                                   会计记录 l9SbuT$U  
accounting responsibility                           会计责任 (IEtjv}D  
accounting service                             会计服务 [1Vh3~>J6  
accounting standards                                会计准则 ?p}m[9@  
Accounting Standards for Business Enterprises       企业会计准则 IJs`3?  
accounting system                             会计系统 hsVWD,w  
accounting treatment                                会计处理 (A?e}M^}  
accuracy                                    准确性，精确性 Z$+0gm\Cnw  
additional audit procedures                      追加审计程序 ^Ji5)c  
addressee                                         收件人，收信人 %+`$Lb?{  
Administration of State-owned Assets  (the～)     国有资产管理局 O@Ep
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administrative laws and regulations                 行政法规 ;zp0,[r  
adverse impact                                 不利影响，负面影响
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adverse opinion                                反对意见 c"fnTJXr79  
advisory group                                  咨询组，顾问组 A3h[VnuG,  
agency fee                                        代理费，代理费用 y&SueU=  
aggregate                                          总计，合计为…… %pV/(/Q  
alternation of document and record                 变造文件和记录  DMf:u`<  
alternative audit procedures                      替代审计程序，备选审计程序 2AU_<Hr6  
amend                                              修改，修订 zs7K :OlkA  
amortisation                                      摊销 Qs*g)Yr  
analytical capacity                             分析能力 nKV1F0-  
analytical procedures                               分析性程序 zf6k%  
annual financial statements                        年度会计报表，年度财务报表 jtN2%w;  
appendix                                          附录，附表 Z.rKV}yjY  
applicable                                         适用的 7]G3yt->  
applicable laws and regulations                 适用的法规
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application systems                                  应用系统 CB6<Vng}C  
apply consistently                              一贯地执行，一贯地实施 +]Ydf^rF  
appropriate                                       适当的，合适的； ` 8.d  
征用，挪用 Q7f\ 5QjT  
appropriate authorization                          适当的授权 ,AWN *OS  
appropriateness of audit evidence                    审计证据的适当性 LUJKR6oT{>  
approval                                    批准，核准 4WDh8U  
assertion                                    (会计报表上的)认定；确认 Rl-Sr  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 HP&+ 8  
asset                                                 资产，财产 k%Jw
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asset restructuring                             资产重组 ,GGr@})  
assignment of duties                                 职责的划分 mVW:]|!s  
assistant                                     助理，助理人员 rT5dv3^MW!  
associated company                                 联属公司，联营公司 mZ*!$P:vy"  
association                                        联合，结合；协会，社团 # (
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assumption                                       假设，假定 ^qYJx  
at a given date                                         在某一特定时日 ^P\(IDJCo  
attestation                                         鉴证，公证 2et7Vw  
attestation service                             鉴证服务 AEhh 6v  
audit adjustment                                审计调整 LbvnV~S  
audit areas                                        审计领域 g/'M
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audit conclusion                                审计结论 (B]rINY|  
audit effectiveness                             审计效果 quVTqhg
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audit efficiency                                  审计效率 ~[isR|>  
audit engagement letter                      审计业务约定书 /J8y[aa  
audit evidence                                          审计证据 wjQu3 ,Cj  
audit fee                                    审计费 )<t5' +d%  
audit files                                          审计档案 "{j4?3f)  
audit findings                                     审计中发现的事项 9UZKL@KC  
audit implementation stage                        审计实施阶段 ]xfu@''  
audit mark                                        审计标识 s9@/(_  
audit materiality                                 审计重要性 6Jrh'6o@  
audit method                                     审计方法 `(.K|l}  
audit objective                                         审计目标，审计目的 $9j\sZ
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audit of financial statements                      会计报表审计，财务报表审计 uI!rJc>TX  
audit opinion                                     审计意见 AWc7T W  
audit period                                      被审计期间，被审计年度 :WJ[ a#  
audit plan                                          审计计划 TE3A(N'  
audit planning                                    编制审计计划，制定审计计划，审计计划 -]\UFR  
audit planning stage                                  审计计划阶段 z*"zXLC  
audit procedure                                审计程序 ^ ,d!K2`  
audit programme                               审计程序表，具体审计计划 w?Cqe N  
audit report                                       审计报告 7q^osOj"  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 D:/^T
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audit report with a qualified opinion                 有保留意见的审计报告 S{7A3 x'B  
audit report with an adverse opinion                否定意见的审计报告 ZM`6zS!  
audit report with dual dates                      双重日期审计报告 D({%FQ"  
audit reporting stage                                 审计报告阶段 @GK0j" _  
audit responsibility                                   审计责任 CMI%jyiX
 
audit results                                      审计结果 NVAt-u0LB  
audit risk                                          审计风险 JUt 7  
audit sampling                                          审计抽样 'C)`j{CS  
audit sampling techniques                         审计抽样方法，审计抽样技术 Np$pz  
audit strategies                                  审计策略 4 >at#Zc  
audit summary                                         审计总结，审计小结 z}&?^YU*)`  
audit team                                         审计小组 a4Qr\"Qm  
audit test                                    审计测试 q]ER_]%Gna  
audit trail                                          审计轨迹 gu7mGHn-  
audit work                                        审计工作 5IE2&V  
audit working paper                                 审计工作底稿 yF8 av=<{  
audited financial statement                        审计会计报表，已审计财务报表 aqSHo2]DX9  
Auditing Guidelines (the～)                      审计规范指南 s{4|eYR  
auditing standards                             审计准则 I6,'o)l{_  
audit-oriented working paper                          (审计)业务类工作底稿 BxS\"W  
authorisation                                     授权 N.vt5WP  
authorisation of transaction                       交易的授权 XXBN Nr_CK  
availability                                         可获得性 O KVIl  
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balance                                      余额；差额；平衡 BqC!78Y/e  
balance sheet                                    资产负债表 }1VxMx@  
bank                                                 银行 CkKr@.dV  
bank account                                    银行账户，银行户头 L}T:Y) .  
bank statement                                 银行对账单 g"Mqh!{ FI  
barter transaction                              易货交易，以物换物交易 SV0E7qX  
basis of audit                                    审计依据 O0`sg90,C  
basis of preparation                                (会计报表的)编制基础 /g BB  
book of account                               账目，账簿 $1y8gm  
borrowing                                         借款，贷款，借债 '/trM%<  
branch                                              分支，分支机构，分店 `xMmo8u4  
brought forward                                (账户余额等的)承上年，承上期，承上页 MF)Xc\}0p  
budget                                              预算 xb1
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building                                      建筑物；大楼 `z=U-v'H)D  
business conditions                                  业务情况，经营情况 z-$bce9*  
business licence                               (企业等的)营业执照 DN3#W w2[r  
business relation                                业务关系 e[.c^Hw  
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