[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 h@FDP#H  
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审计词汇英汉对照 w
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ability to continue as a going concern               持续经营能力 T5NO}bz  
acceptability                                     可接受性，可接受程度  7 2ux3D  
acceptable level of detection risk                     检查风险的可接受水平 O5{!CT$  
acceptance of engagement                       接受委托 |\2zw _o  
accepting the engagement for the first time              首次接受委托 >- ]tOH,0  
access to asset                                         对资产的接触 !7@IWz(,"  
according to                                     根据，依据，依照 tYiK#N7  
account balance                                账户余额 cBM A.'uIL  
account for                                       对……进行会计处理，核算；解释 rH8^Fl&jT  
accounting                                        会计，会计学 t>f<4~%MJ  
accounting advisory serve                        会计咨询服务 , rc5r3  
accounting firm                                 会计师事务所 =2pGbD;*  
accounting information                      会计信息，会计资料 vGO-a2Z  
accounting period                             会计期间 ZO{uG(u  
accounting policies                                   会计政策 vL@N21u  
accounting professional bodies                 会计职业组织，会计职业团体 )6iY9[@tN  
accounting records                                   会计记录 v9INZ1# v  
accounting responsibility                           会计责任 [Rw0']i`4  
accounting service                             会计服务 7}>j
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accounting standards                                会计准则 esx<feP)\  
Accounting Standards for Business Enterprises       企业会计准则 qI\qpWS\  
accounting system                             会计系统 Bvzl* &?  
accounting treatment                                会计处理 <",4O  
accuracy                                    准确性，精确性
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additional audit procedures                      追加审计程序 "DM$FRI0  
addressee                                         收件人，收信人 Ev%4}GwO4  
Administration of State-owned Assets  (the～)     国有资产管理局 9r@r\-  
administrative laws and regulations                 行政法规 X|t?{.p  
adverse impact                                 不利影响，负面影响 jFpXTy[>  
adverse opinion                                反对意见 `o yz"07m  
advisory group                                  咨询组，顾问组 1w'iD X  
agency fee                                        代理费，代理费用 mZ3i#a4  
aggregate                                          总计，合计为…… lBh|+KN  
alternation of document and record                 变造文件和记录 $-YS\R\9x  
alternative audit procedures                      替代审计程序，备选审计程序 [>::@[  
amend                                              修改，修订 !=--pb  
amortisation                                      摊销 )`yxJ;O@$  
analytical capacity                             分析能力 F.ryeOJ  
analytical procedures                               分析性程序 RS!~5nk5  
annual financial statements                        年度会计报表，年度财务报表 y562g`"U  
appendix                                          附录，附表 |1X^@  
applicable                                         适用的 rc1EJ(c  
applicable laws and regulations                 适用的法规 0*YLFqN  
application systems                                  应用系统 >/nS<y>  
apply consistently                              一贯地执行，一贯地实施 p}_bu@;.Z  
appropriate                                       适当的，合适的； 1u75  
征用，挪用 (o)nN8  
appropriate authorization                          适当的授权 -MOPm]iA  
appropriateness of audit evidence                    审计证据的适当性 zI8Q "b  
approval                                    批准，核准 3g9xTG);eA  
assertion                                    (会计报表上的)认定；确认 ]H0BUg  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 [[P?T^KT  
asset                                                 资产，财产 iJIPH>UMX  
asset restructuring                             资产重组 U0t/(Jyg  
assignment of duties                                 职责的划分 ,.uu/qV}w  
assistant                                     助理，助理人员 nzE4P3 C+  
associated company                                 联属公司，联营公司 Y>geP+-  
association                                        联合，结合；协会，社团 _ $PZID  
assumption                                       假设，假定 Q]
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at a given date                                         在某一特定时日 %/b?T]{  
attestation                                         鉴证，公证 >t7xa]G  
attestation service                             鉴证服务 5_ -YF~  
audit adjustment                                审计调整 zM"OateA  
audit areas                                        审计领域 JDfkm+}uY  
audit conclusion                                审计结论 KhAj`vOzK  
audit effectiveness                             审计效果 gN1b?_g  
audit efficiency                                  审计效率 A-1Wn^,>*  
audit engagement letter                      审计业务约定书 m619bzFlB  
audit evidence                                          审计证据 F7gipCc1We  
audit fee                                    审计费 7SLJLn3d  
audit files                                          审计档案 vt<r_&+ pJ  
audit findings                                     审计中发现的事项 @'j=oTT  
audit implementation stage                        审计实施阶段 DZ5%-  
audit mark                                        审计标识 <:0 649ZB  
audit materiality                                 审计重要性 v+f:VA  
audit method                                     审计方法 vpcx 1t<  
audit objective                                         审计目标，审计目的 H!Z=}>TN  
audit of financial statements                      会计报表审计，财务报表审计 WM5s  
audit opinion                                     审计意见 v Ic0V  
audit period                                      被审计期间，被审计年度 IlG)=?8XZ  
audit plan                                          审计计划 *,5V;7O R  
audit planning                                    编制审计计划，制定审计计划，审计计划 rCi7q]_  
audit planning stage                                  审计计划阶段 Ls)y.u  
audit procedure                                审计程序 0b+OB pqN  
audit programme                               审计程序表，具体审计计划 LvgNdVJDP|  
audit report                                       审计报告 0'*whhH  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 0
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audit report with a qualified opinion                 有保留意见的审计报告 MKLntX  
audit report with an adverse opinion                否定意见的审计报告 "- S2${  
audit report with dual dates                      双重日期审计报告 8-5MGh0L  
audit reporting stage                                 审计报告阶段 S%<RV6{aiM  
audit responsibility                                   审计责任 >;kCcfS3ct  
audit results                                      审计结果 T#xC u|
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audit risk                                          审计风险 0gO<]]M?  
audit sampling                                          审计抽样 T{3C3EE?]  
audit sampling techniques                         审计抽样方法，审计抽样技术 uN20sD}  
audit strategies                                  审计策略 [~9rp]<  
audit summary                                         审计总结，审计小结 Og[NRd +  
audit team                                         审计小组 {2G9>'  
audit test                                    审计测试 7;RhA5M  
audit trail                                          审计轨迹 $Nvt:X_  
audit work                                        审计工作 90L ,.  
audit working paper                                 审计工作底稿 #D M%_HXDi  
audited financial statement                        审计会计报表，已审计财务报表 0KO_bF#EB=  
Auditing Guidelines (the～)                      审计规范指南 eKi/Mt  
auditing standards                             审计准则 La9v97H:  
audit-oriented working paper                          (审计)业务类工作底稿 s `fIeP  
authorisation                                     授权 ln%xp
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authorisation of transaction                       交易的授权 BTjfzfO"  
availability                                         可获得性 Ac;rMwXk#  
B jjbBv~vs  
balance                                      余额；差额；平衡 M-1 VB5  
balance sheet                                    资产负债表 3-#|6khqt  
bank                                                 银行 )j(13faW|  
bank account                                    银行账户，银行户头 7|LJwXQ-  
bank statement                                 银行对账单 E;$)Oz  
barter transaction                              易货交易，以物换物交易 }[XzM/t  
basis of audit                                    审计依据 "@U9'rKx  
basis of preparation                                (会计报表的)编制基础 ~6m-2-14q  
book of account                               账目，账簿 T.O^40y  
borrowing                                         借款，贷款，借债 y>wrm:b-O  
branch                                              分支，分支机构，分店 1
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brought forward                                (账户余额等的)承上年，承上期，承上页 Kk+IUs  
budget                                              预算 BqC, -gC  
building                                      建筑物；大楼 +^tq?PfE  
business conditions                                  业务情况，经营情况 e@'rY#:u  
business licence                               (企业等的)营业执照 )w];eF0c  
business relation                                业务关系 d2lOx|jt  
g*C&Pr3  

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