[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 RL@VSHXc  
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审计词汇英汉对照 q$Z h@  
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ability to continue as a going concern               持续经营能力 BW}U%B^.  
acceptability                                     可接受性，可接受程度 yW1)vD7  
acceptable level of detection risk                     检查风险的可接受水平 /'l{E  
acceptance of engagement                       接受委托 lhAX;s&9  
accepting the engagement for the first time              首次接受委托 * KDI}B>  
access to asset                                         对资产的接触 ORHp$Un~)  
according to                                     根据，依据，依照 |Mup8(gCk  
account balance                                账户余额 =hC,@R>;  
account for                                       对……进行会计处理，核算；解释 mD$A4Y-'p  
accounting                                        会计，会计学 5HkKurab  
accounting advisory serve                        会计咨询服务 t^R][Ay&  
accounting firm                                 会计师事务所 8D3OOab  
accounting information                      会计信息，会计资料 s%nUaWp~  
accounting period                             会计期间 M"p  
accounting policies                                   会计政策 K1"*.\?F  
accounting professional bodies                 会计职业组织，会计职业团体 ;g5m0l5  
accounting records                                   会计记录 pfA|I*`XV  
accounting responsibility                           会计责任 Tc>  
accounting service                             会计服务 eg\v0Y!rI  
accounting standards                                会计准则 "GMBjT8  
Accounting Standards for Business Enterprises       企业会计准则 JQ8fdP A  
accounting system                             会计系统 lT(WD}OS  
accounting treatment                                会计处理 1 d}Z(My  
accuracy                                    准确性，精确性 v7BA[ jQr  
additional audit procedures                      追加审计程序 .h@rLorm>  
addressee                                         收件人，收信人 jnKWZ/R  
Administration of State-owned Assets  (the～)     国有资产管理局 ^84G%)`&  
administrative laws and regulations                 行政法规 (
[\  
adverse impact                                 不利影响，负面影响 %GjM(
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adverse opinion                                反对意见 v j'wm}/  
advisory group                                  咨询组，顾问组 Xx."$l  
agency fee                                        代理费，代理费用 `#F{Waww'  
aggregate                                          总计，合计为…… f9t6q*a`%  
alternation of document and record                 变造文件和记录 D/Z6C&/I  
alternative audit procedures                      替代审计程序，备选审计程序 +7D|4  
amend                                              修改，修订 QRc{vUR&  
amortisation                                      摊销 *}F3M\  
analytical capacity                             分析能力 jV v0ST*z  
analytical procedures                               分析性程序 "CSsCA$/  
annual financial statements                        年度会计报表，年度财务报表 2,$8icM  
appendix                                          附录，附表 gPNZF\ r  
applicable                                         适用的 N..yQ-6x?  
applicable laws and regulations                 适用的法规 s@&`f{  
application systems                                  应用系统 :q$.,EZ4#n  
apply consistently                              一贯地执行，一贯地实施 BZ94NOOdw  
appropriate                                       适当的，合适的； dA@]!  
征用，挪用 #I{h\x><?  
appropriate authorization                          适当的授权 2iY3Lsna  
appropriateness of audit evidence                    审计证据的适当性 jSD#X3qp  
approval                                    批准，核准  $UMFNjL  
assertion                                    (会计报表上的)认定；确认 /\ y ?Y  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 B8.P
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asset                                                 资产，财产 hm84Aq= f  
asset restructuring                             资产重组 YIn',]p:  
assignment of duties                                 职责的划分 ?{P"O!I{  
assistant                                     助理，助理人员 1tEgl\u\  
associated company                                 联属公司，联营公司 Fsmycr!R  
association                                        联合，结合；协会，社团 BWeA@v  
assumption                                       假设，假定 q MfT>rH  
at a given date                                         在某一特定时日 ^=BTz9QM  
attestation                                         鉴证，公证 A> vBQN  
attestation service                             鉴证服务 M>wYD\oeg  
audit adjustment                                审计调整 5L+>ewl  
audit areas                                        审计领域 (Mo*^pVr  
audit conclusion                                审计结论 b*;Si7-  
audit effectiveness                             审计效果 7L`A{L  
audit efficiency                                  审计效率 YZLkL26[  
audit engagement letter                      审计业务约定书 7]U "Z*  
audit evidence                                          审计证据 V/%>4G
YnC  
audit fee                                    审计费 _(_a*ml  
audit files                                          审计档案 WKts[Z  
audit findings                                     审计中发现的事项
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audit implementation stage                        审计实施阶段 N|8P )  
audit mark                                        审计标识 09X01 X[  
audit materiality                                 审计重要性 RY]#<9>M  
audit method                                     审计方法 EY^1Y3D w0  
audit objective                                         审计目标，审计目的 b(*!$EB  
audit of financial statements                      会计报表审计，财务报表审计 L6t+zIUc-~  
audit opinion                                     审计意见 Lz
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audit period                                      被审计期间，被审计年度 #ZJ _T`l  
audit plan                                          审计计划 T}Km?d  
audit planning                                    编制审计计划，制定审计计划，审计计划 6.CbAi3Z  
audit planning stage                                  审计计划阶段 ;+e}aER&9  
audit procedure                                审计程序 <Y*+|T+&d  
audit programme                               审计程序表，具体审计计划 ]mo-rhDsM  
audit report                                       审计报告 Ee)T1~;W  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 > A Khf  
audit report with a qualified opinion                 有保留意见的审计报告 zcel|oz)  
audit report with an adverse opinion                否定意见的审计报告 sT !~J4  
audit report with dual dates                      双重日期审计报告 q-  
audit reporting stage                                 审计报告阶段 D8inB+/-  
audit responsibility                                   审计责任 O}+.U<V  
audit results                                      审计结果 3*]eigi)  
audit risk                                          审计风险 4iqoR$3Fc  
audit sampling                                          审计抽样 6TQoqH8@U  
audit sampling techniques                         审计抽样方法，审计抽样技术 [=" e ziM{  
audit strategies                                  审计策略 4~k\j  
audit summary                                         审计总结，审计小结 8qY79)vD4E  
audit team                                         审计小组 2"0es40;0  
audit test                                    审计测试 OglEt["  
audit trail                                          审计轨迹 M}`B{]lLz  
audit work                                        审计工作 G^~k)6v=m  
audit working paper                                 审计工作底稿 R{WE\T'  
audited financial statement                        审计会计报表，已审计财务报表 P?8GV%0$  
Auditing Guidelines (the～)                      审计规范指南 8J=?5  
auditing standards                             审计准则 /,89p&h  
audit-oriented working paper                          (审计)业务类工作底稿 fRrvNj0{V  
authorisation                                     授权 Uo-)pFN^  
authorisation of transaction                       交易的授权 k&&2Tq
  
availability                                         可获得性 $LKI T0  
B ~?D4[D|sB  
balance                                      余额；差额；平衡 XF Patd  
balance sheet                                    资产负债表 W0y '5`  
bank                                                 银行 !2 LCLN\  
bank account                                    银行账户，银行户头 w QgoN%  
bank statement                                 银行对账单 )`SES."  
barter transaction                              易货交易，以物换物交易 iWei  
basis of audit                                    审计依据 ?{\nf7Y  
basis of preparation                                (会计报表的)编制基础 AuUde$l_  
book of account                               账目，账簿 L; T8?+x  
borrowing                                         借款，贷款，借债 u6M.'  
branch                                              分支，分支机构，分店 TkE 8D n  
brought forward                                (账户余额等的)承上年，承上期，承上页 XxT#X3D/,"  
budget                                              预算 O!zV)^r  
building                                      建筑物；大楼 ,`wXg  
business conditions                                  业务情况，经营情况 ~Fe${2
 
business licence                               (企业等的)营业执照 ,LTH;<zB)  
business relation                                业务关系 IM:=@a{  
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