[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 i2LN`5k  
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审计词汇英汉对照 V<KjKa+sG  
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ability to continue as a going concern               持续经营能力 =[gFa
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acceptability                                     可接受性，可接受程度 qJXfc||Zg  
acceptable level of detection risk                     检查风险的可接受水平 `_J>R  
acceptance of engagement                       接受委托 M IUB]  
accepting the engagement for the first time              首次接受委托 QxBH{TG  
access to asset                                         对资产的接触 XhOg>  
according to                                     根据，依据，依照 T7M ];@q  
account balance                                账户余额 mVT[:a3  
account for                                       对……进行会计处理，核算；解释 P>|sCF  
accounting                                        会计，会计学 DuC_uNJ  
accounting advisory serve                        会计咨询服务 RF\h69]:I  
accounting firm                                 会计师事务所 QCfR2Nn}  
accounting information                      会计信息，会计资料 ` ^z l =  
accounting period                             会计期间 @,pn/[  
accounting policies                                   会计政策 uU+?:C  
accounting professional bodies                 会计职业组织，会计职业团体 u$^r(.EV  
accounting records                                   会计记录 G[P<!6Id!p  
accounting responsibility                           会计责任 !zfV(&  
accounting service                             会计服务 ',6d0>4*  
accounting standards                                会计准则 GbC JGqOR  
Accounting Standards for Business Enterprises       企业会计准则 l!}7GWj  
accounting system                             会计系统 Ek '%%%  
accounting treatment                                会计处理 ~jC$C2A0  
accuracy                                    准确性，精确性 EDA6b]  
additional audit procedures                      追加审计程序 ip*UujmNyR  
addressee                                         收件人，收信人 ]pVuRj'pP  
Administration of State-owned Assets  (the～)     国有资产管理局 yJ 8_<A  
administrative laws and regulations                 行政法规 2y9$ k\<xV  
adverse impact                                 不利影响，负面影响 * a VT  
adverse opinion                                反对意见 asbFNJG{  
advisory group                                  咨询组，顾问组 *o=( w5   
agency fee                                        代理费，代理费用 h<BTu7a`r  
aggregate                                          总计，合计为…… Q1DiEg  
alternation of document and record                 变造文件和记录 ' KNg;  
alternative audit procedures                      替代审计程序，备选审计程序 asYUb&Hz88  
amend                                              修改，修订 X BTjb  
amortisation                                      摊销 z+nq<%"'  
analytical capacity                             分析能力 $ Vsf?ID  
analytical procedures                               分析性程序 b.xG'  
annual financial statements                        年度会计报表，年度财务报表 Gn%k#  
appendix                                          附录，附表 =>xyJ->R  
applicable                                         适用的 Qgl5Jr.  
applicable laws and regulations                 适用的法规 ESkhC
DU  
application systems                                  应用系统 kM(,8j  
apply consistently                              一贯地执行，一贯地实施 0-Wv$o[  
appropriate                                       适当的，合适的； j<A;
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征用，挪用 4/&.N]  
appropriate authorization                          适当的授权 H$xU OqL  
appropriateness of audit evidence                    审计证据的适当性 u9ue>I/  
approval                                    批准，核准 ~fz9PoC  
assertion                                    (会计报表上的)认定；确认 ^=w){]G  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 3MHByT%  
asset                                                 资产，财产 eXtlqU$  
asset restructuring                             资产重组 t\-;n:p -  
assignment of duties                                 职责的划分 stOD5yi  
assistant                                     助理，助理人员 va;fT+k=  
associated company                                 联属公司，联营公司 `=I@W  
association                                        联合，结合；协会，社团 G}'\  
assumption                                       假设，假定 5g phza  
at a given date                                         在某一特定时日 6W N(Tw  
attestation                                         鉴证，公证 B|-W  
attestation service                             鉴证服务 ->&amPv
 
audit adjustment                                审计调整 )`<7qT_BM  
audit areas                                        审计领域 ;QQ/bM&I  
audit conclusion                                审计结论 Bvz& p)(  
audit effectiveness                             审计效果 NO.5Vy
 
audit efficiency                                  审计效率 Fr,b5 M<L7  
audit engagement letter                      审计业务约定书 u%n hQ%  
audit evidence                                          审计证据 cb_nlG!  
audit fee                                    审计费 R|!4k
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audit files                                          审计档案 ,<=_t{^  
audit findings                                     审计中发现的事项 1K{hj%  
audit implementation stage                        审计实施阶段 j4eq.{$  
audit mark                                        审计标识 c.;<+dYsm*  
audit materiality                                 审计重要性 zR }vw{  
audit method                                     审计方法 /Au7X'}  
audit objective                                         审计目标，审计目的 3xpygx9
 
audit of financial statements                      会计报表审计，财务报表审计 WVh]<?GWXk  
audit opinion                                     审计意见 <
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audit period                                      被审计期间，被审计年度 tQIz  
audit plan                                          审计计划 w;V
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audit planning                                    编制审计计划，制定审计计划，审计计划 lAPPng`  
audit planning stage                                  审计计划阶段 eu?DSad  
audit procedure                                审计程序 DMd&9EsRG  
audit programme                               审计程序表，具体审计计划 4 _Idf  
audit report                                       审计报告 u!I =|1s  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 EZ)GW%Bm2  
audit report with a qualified opinion                 有保留意见的审计报告 :&$WW v  
audit report with an adverse opinion                否定意见的审计报告  =E :a\r  
audit report with dual dates                      双重日期审计报告 3aEO9v,n  
audit reporting stage                                 审计报告阶段 XM?C7/^k  
audit responsibility                                   审计责任 \.{ZgL5"  
audit results                                      审计结果 2<^eVpNJR  
audit risk                                          审计风险 ~{npG  
audit sampling                                          审计抽样 m~vEandm  
audit sampling techniques                         审计抽样方法，审计抽样技术 :X#'ELo|  
audit strategies                                  审计策略 @s~*>k#"#  
audit summary                                         审计总结，审计小结 kr5'a:F)  
audit team                                         审计小组 wXU gxa  
audit test                                    审计测试 8\e8$
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audit trail                                          审计轨迹 E3h-?ugO'  
audit work                                        审计工作 p|'Rm]&jb  
audit working paper                                 审计工作底稿 Ct9*T`Gl  
audited financial statement                        审计会计报表，已审计财务报表 `'/1Ij+  
Auditing Guidelines (the～)                      审计规范指南 C 4hvk'=  
auditing standards                             审计准则 EL1*@  
audit-oriented working paper                          (审计)业务类工作底稿 '8UhYwyr  
authorisation                                     授权 H@ .1cO  
authorisation of transaction                       交易的授权 3Cl&1K #5  
availability                                         可获得性 L ^{C4}x=  
B l=^^l`  
balance                                      余额；差额；平衡 ^uWj#  
balance sheet                                    资产负债表 {#}?-X  
bank                                                 银行 Ox"SQ`nSj'  
bank account                                    银行账户，银行户头 hquN+eIDH  
bank statement                                 银行对账单 7N[Cs$_]  
barter transaction                              易货交易，以物换物交易 ,L^ag&!4  
basis of audit                                    审计依据 q%8Ck)xz  
basis of preparation                                (会计报表的)编制基础 >&uR=Yd  
book of account                               账目，账簿 hZeF? G)L'  
borrowing                                         借款，贷款，借债 gYvT'7

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branch                                              分支，分支机构，分店 SSa0x9T  
brought forward                                (账户余额等的)承上年，承上期，承上页 EJJW  
budget                                              预算 8Z(\iZ5Rgj  
building                                      建筑物；大楼 ??= su.b  
business conditions                                  业务情况，经营情况 {DbWk>[DkG  
business licence                               (企业等的)营业执照 F=~LVaF/_  
business relation                                业务关系 %vjfAdC  
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