[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 Z>=IP-,>  
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审计词汇英汉对照 iuxI$  
  
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ability to continue as a going concern               持续经营能力 m|K"I3W$  
acceptability                                     可接受性，可接受程度 W 7xh  
acceptable level of detection risk                     检查风险的可接受水平 %6A."sePO  
acceptance of engagement                       接受委托 Po(Y',xI[  
accepting the engagement for the first time              首次接受委托 CC{*'p6  
access to asset                                         对资产的接触 N=Q<mj;,  
according to                                     根据，依据，依照 Fjnp0:p9X  
account balance                                账户余额 UB%Zq1D|t  
account for                                       对……进行会计处理，核算；解释 Ck`-<)uN  
accounting                                        会计，会计学 2o8:[3C5  
accounting advisory serve                        会计咨询服务 hw2'.}B"(  
accounting firm                                 会计师事务所 Ynn:,  
accounting information                      会计信息，会计资料 JONfNb+  
accounting period                             会计期间 qp#Is{=m  
accounting policies                                   会计政策 !VLk|6mn  
accounting professional bodies                 会计职业组织，会计职业团体 fU/&e^, 's  
accounting records                                   会计记录 \"]KF8c^_  
accounting responsibility                           会计责任 ;v#BguM  
accounting service                             会计服务 |3LD"! rEx  
accounting standards                                会计准则 0.pZlv  
Accounting Standards for Business Enterprises       企业会计准则 U-F\3a;&  
accounting system                             会计系统 AN193o   
accounting treatment                                会计处理 Q#kSp8  
accuracy                                    准确性，精确性 X`/GiYTu  
additional audit procedures                      追加审计程序
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addressee                                         收件人，收信人 QoLp$1O(y  
Administration of State-owned Assets  (the～)     国有资产管理局 B#Q` !B4v  
administrative laws and regulations                 行政法规 [j3-a4Wu  
adverse impact                                 不利影响，负面影响 !sknO53`H`  
adverse opinion                                反对意见 3(2WO^zX {  
advisory group                                  咨询组，顾问组 C8{bqmlm@  
agency fee                                        代理费，代理费用 2/WtOQIB  
aggregate                                          总计，合计为…… WD/\f$4  
alternation of document and record                 变造文件和记录 K#"J8h;x  
alternative audit procedures                      替代审计程序，备选审计程序 1iA0+Ex(j  
amend                                              修改，修订 P}`|8b1W  
amortisation                                      摊销 jF$bCbAUce  
analytical capacity                             分析能力 ;C ^!T  
analytical procedures                               分析性程序 d
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annual financial statements                        年度会计报表，年度财务报表 A&?8 rc   
appendix                                          附录，附表 34*73WxK  
applicable                                         适用的 }Z/[ "  
applicable laws and regulations                 适用的法规 N F$k~r  
application systems                                  应用系统 bA_/6r)u  
apply consistently                              一贯地执行，一贯地实施 ]QU 9|1  
appropriate                                       适当的，合适的； #!0=I s^  
征用，挪用 "*U0xnI  
appropriate authorization                          适当的授权 n%faD  
appropriateness of audit evidence                    审计证据的适当性 Ie<H4G5Vh  
approval                                    批准，核准 qw?Wi%t(x8  
assertion                                    (会计报表上的)认定；确认 "h@=O c  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 -(dtAo6  
asset                                                 资产，财产 ^l:~r2  
asset restructuring                             资产重组 (HEi;  
assignment of duties                                 职责的划分 SD/=e3  
assistant                                     助理，助理人员 ]8n*fo2#  
associated company                                 联属公司，联营公司 VGYx(  
association                                        联合，结合；协会，社团 r*
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assumption                                       假设，假定 *5QN:  
at a given date                                         在某一特定时日 @Ojbu@A  
attestation                                         鉴证，公证 CL|d>  
attestation service                             鉴证服务 sH'IA~7  
audit adjustment                                审计调整 ~hZr1hT6L  
audit areas                                        审计领域 *b}/fG)XZ  
audit conclusion                                审计结论 a Xn:hn~O  
audit effectiveness                             审计效果 `K7UWtp  
audit efficiency                                  审计效率 /Hs\`Kg"!  
audit engagement letter                      审计业务约定书 !V'~<&   
audit evidence                                          审计证据 K/YXLR
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audit fee                                    审计费 #0"Pd8@  
audit files                                          审计档案 rNK<p3=7)  
audit findings                                     审计中发现的事项 SHc?C&^S  
audit implementation stage                        审计实施阶段 ]')  
audit mark                                        审计标识
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audit materiality                                 审计重要性 <.Dg3
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audit method                                     审计方法 ?NVX# t'  
audit objective                                         审计目标，审计目的 Yu}[RXC(=  
audit of financial statements                      会计报表审计，财务报表审计 'uW&ADp  
audit opinion                                     审计意见 34 '[O  
audit period                                      被审计期间，被审计年度 0{OafL8&l  
audit plan                                          审计计划 6Y%{ YQ}s|  
audit planning                                    编制审计计划，制定审计计划，审计计划 { v [  
audit planning stage                                  审计计划阶段 1`sTGNo  
audit procedure                                审计程序 !gm@QO cF  
audit programme                               审计程序表，具体审计计划 i*]$_\yl"  
audit report                                       审计报告 e#AmtheZR  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 U>i}C_7g  
audit report with a qualified opinion                 有保留意见的审计报告 }Ip1|Gj  
audit report with an adverse opinion                否定意见的审计报告 Pil_zQ4  
audit report with dual dates                      双重日期审计报告 ?$Dc>  
audit reporting stage                                 审计报告阶段 FvJkb!5*e_  
audit responsibility                                   审计责任 Hmx Y{KB  
audit results                                      审计结果 K0{ ,*>C  
audit risk                                          审计风险 (Fj"<  
audit sampling                                          审计抽样 IkuE|  
audit sampling techniques                         审计抽样方法，审计抽样技术 35H.ZXQp-  
audit strategies                                  审计策略 ;d.gVR_V  
audit summary                                         审计总结，审计小结 5^97#;Q;J"  
audit team                                         审计小组 zEKVyZd*{  
audit test                                    审计测试 U+Vb#U7;  
audit trail                                          审计轨迹 l`A
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audit work                                        审计工作 ydTd.`  
audit working paper                                 审计工作底稿 -uNM_|MO  
audited financial statement                        审计会计报表，已审计财务报表 NdmwQJ7e"  
Auditing Guidelines (the～)                      审计规范指南 0iV~MQZ(  
auditing standards                             审计准则 ;LC?3.  
audit-oriented working paper                          (审计)业务类工作底稿 ]-sgzM]q  
authorisation                                     授权 O|nLIfT  
authorisation of transaction                       交易的授权 ,YBe|3  
availability                                         可获得性 Ie[DTy  
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balance                                      余额；差额；平衡 I_Omv{&u  
balance sheet                                    资产负债表 fCbd]X  
bank                                                 银行 n}dLf g*  
bank account                                    银行账户，银行户头 
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bank statement                                 银行对账单 $=5kn>[_Z%  
barter transaction                              易货交易，以物换物交易 `|<? sjY  
basis of audit                                    审计依据 < w;490g  
basis of preparation                                (会计报表的)编制基础 d[YG&.}+8j  
book of account                               账目，账簿 IQWoK"B  
borrowing                                         借款，贷款，借债 61}eB/;7  
branch                                              分支，分支机构，分店 iB}*<~`.Eg  
brought forward                                (账户余额等的)承上年，承上期，承上页 }"&Ye  
budget                                              预算 T930tX6"h  
building                                      建筑物；大楼 O Cnra  
business conditions                                  业务情况，经营情况 B%WkM\\!^  
business licence                               (企业等的)营业执照 T0@$6&b%\z  
business relation                                业务关系 h!7Lvh`o  
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