[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  ZDt?j   
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审计词汇英汉对照 .; Q:p*  
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ability to continue as a going concern               持续经营能力 j5$GFi\kB  
acceptability                                     可接受性，可接受程度 @N@F,~[RR2  
acceptable level of detection risk                     检查风险的可接受水平 YHXLv#8  
acceptance of engagement                       接受委托 i^msjA  
accepting the engagement for the first time              首次接受委托 YJeyIYCs<  
access to asset                                         对资产的接触 d+eZub94U  
according to                                     根据，依据，依照 6gL-OJNo  
account balance                                账户余额 7gF"=7{-  
account for                                       对……进行会计处理，核算；解释 (Z]HX@"{J  
accounting                                        会计，会计学 8' DW#%  
accounting advisory serve                        会计咨询服务 Mkxi~p%<r  
accounting firm                                 会计师事务所 I:98$r$  
accounting information                      会计信息，会计资料 $g0+,ll[6  
accounting period                             会计期间 L{-LX=G^  
accounting policies                                   会计政策 saf&dd  
accounting professional bodies                 会计职业组织，会计职业团体 KLWn?`  
accounting records                                   会计记录 w>; L{  
accounting responsibility                           会计责任 =q7Z qP  
accounting service                             会计服务 >$WQxbwM(  
accounting standards                                会计准则 tBbOY}.VD  
Accounting Standards for Business Enterprises       企业会计准则 (t+;O;  
accounting system                             会计系统 %QmxA 7fW  
accounting treatment                                会计处理 w8S!%abl1  
accuracy                                    准确性，精确性 kRCQv-*  
additional audit procedures                      追加审计程序 s$ENFp7P  
addressee                                         收件人，收信人 !>
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Administration of State-owned Assets  (the～)     国有资产管理局 'xY@x-o  
administrative laws and regulations                 行政法规 Fb`a~c~s  
adverse impact                                 不利影响，负面影响 CC=d I  
adverse opinion                                反对意见 ^!<dgBNj  
advisory group                                  咨询组，顾问组 O/s$SX%g  
agency fee                                        代理费，代理费用 :}8Z@H!KkY  
aggregate                                          总计，合计为…… afBE{  
alternation of document and record                 变造文件和记录 IYn]U4P.  
alternative audit procedures                      替代审计程序，备选审计程序 \MC-4Yz  
amend                                              修改，修订 g[RI.&?  
amortisation                                      摊销 l/TjQ*
 
analytical capacity                             分析能力 U4f5xUY0)  
analytical procedures                               分析性程序 ZYU=\  
annual financial statements                        年度会计报表，年度财务报表 a7zcIwk '{  
appendix                                          附录，附表 !U9|x\BqJ2  
applicable                                         适用的 B~]5$-  
applicable laws and regulations                 适用的法规 kft#R#m  
application systems                                  应用系统 @AHm!9?o  
apply consistently                              一贯地执行，一贯地实施 3$.deYa$R  
appropriate                                       适当的，合适的； ^k5ll=}  
征用，挪用 |F,R&<2  
appropriate authorization                          适当的授权 "Ve.cP,7(  
appropriateness of audit evidence                    审计证据的适当性 5pr"d@.  
approval                                    批准，核准 J;_}lF9d@  
assertion                                    (会计报表上的)认定；确认 m8'C_U^89  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 \$0F-=w`8  
asset                                                 资产，财产 1XM^8 .;  
asset restructuring                             资产重组 NH$r Z7$  
assignment of duties                                 职责的划分 5^']+5_vb  
assistant                                     助理，助理人员 Tc8un.  
associated company                                 联属公司，联营公司 kB?al#`  
association                                        联合，结合；协会，社团 w0w G-R ?  
assumption                                       假设，假定 m'
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at a given date                                         在某一特定时日 O"Ku1t!  
attestation                                         鉴证，公证 Eskb9^A  
attestation service                             鉴证服务 ?\C"YG69T  
audit adjustment                                审计调整 y_\p=0t8  
audit areas                                        审计领域 ,0x y\u  
audit conclusion                                审计结论 pw7[y^[Qg  
audit effectiveness                             审计效果 Ee`1F#c  
audit efficiency                                  审计效率 PV|uPuz  
audit engagement letter                      审计业务约定书 f|O{#AC  
audit evidence                                          审计证据 mM`wITy  
audit fee                                    审计费 \j&^aAp r  
audit files                                          审计档案 m[j70jYe  
audit findings                                     审计中发现的事项 foJdu+^  
audit implementation stage                        审计实施阶段 Neg,qOt  
audit mark                                        审计标识 bh^LIU  
audit materiality                                 审计重要性 ^i:`ZfA#
 
audit method                                     审计方法 1
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audit objective                                         审计目标，审计目的 ()~pY!)1/  
audit of financial statements                      会计报表审计，财务报表审计 TMYd47  
audit opinion                                     审计意见 ?LvCR_D:  
audit period                                      被审计期间，被审计年度 w)Covz'uf  
audit plan                                          审计计划 y|'SXM  
audit planning                                    编制审计计划，制定审计计划，审计计划 )M)7"PC  
audit planning stage                                  审计计划阶段 d&Ef"H  
audit procedure                                审计程序 
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audit programme                               审计程序表，具体审计计划 |SyMngIY  
audit report                                       审计报告 L!=QR8?@E  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 76u&EG%  
audit report with a qualified opinion                 有保留意见的审计报告 _i/t?7  
audit report with an adverse opinion                否定意见的审计报告 4;2< ^[M  
audit report with dual dates                      双重日期审计报告 7Hm3;P.  
audit reporting stage                                 审计报告阶段 oWYmj=D~2z  
audit responsibility                                   审计责任 y@\V+  
audit results                                      审计结果 Q+YRf3$  
audit risk                                          审计风险 jQ:OKh<Y  
audit sampling                                          审计抽样 r$2P;Cxj  
audit sampling techniques                         审计抽样方法，审计抽样技术 x
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audit strategies                                  审计策略 tK pmm`2  
audit summary                                         审计总结，审计小结 K_dOq68_  
audit team                                         审计小组 O%FPS=  
audit test                                    审计测试 J>/w5$h5  
audit trail                                          审计轨迹 _-EyT  
audit work                                        审计工作 L'u\w  
audit working paper                                 审计工作底稿 jYe'V#5S#  
audited financial statement                        审计会计报表，已审计财务报表 mauI42  
Auditing Guidelines (the～)                      审计规范指南 Q=]w !I\  
auditing standards                             审计准则  EW3(cQbK  
audit-oriented working paper                          (审计)业务类工作底稿 rwGKfoKI
 
authorisation                                     授权 )oyIe)  
authorisation of transaction                       交易的授权 V,$0p1?J  
availability                                         可获得性 je!-J8{  
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balance                                      余额；差额；平衡 b[`Yi1^]%g  
balance sheet                                    资产负债表 )b:7-}d  
bank                                                 银行 ayiu,DXx  
bank account                                    银行账户，银行户头 rb|U;)C  
bank statement                                 银行对账单 zzxGAVu  
barter transaction                              易货交易，以物换物交易 K"r*M.P>  
basis of audit                                    审计依据 E2m8UBS  
basis of preparation                                (会计报表的)编制基础 kkQVNphc  
book of account                               账目，账簿 )a-Du$kd  
borrowing                                         借款，贷款，借债 92 [;Y  
branch                                              分支，分支机构，分店 nJo`B4'U  
brought forward                                (账户余额等的)承上年，承上期，承上页 Z4lO?S 5%J  
budget                                              预算 /Z$&pqs!  
building                                      建筑物；大楼 ({q?d[q[  
business conditions                                  业务情况，经营情况 %HL*c=  
business licence                               (企业等的)营业执照 7(5 4/  
business relation                                业务关系 g[3)P+  
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