[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 )=
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审计词汇英汉对照 =z[$o9  
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ability to continue as a going concern               持续经营能力 $i@I|y/  
acceptability                                     可接受性，可接受程度 3?e~J"WXC5  
acceptable level of detection risk                     检查风险的可接受水平 q~`dxq`}  
acceptance of engagement                       接受委托 7~Z(dTdSG  
accepting the engagement for the first time              首次接受委托 
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access to asset                                         对资产的接触 ;zT 3Fv\  
according to                                     根据，依据，依照 '<{Jlz(u9  
account balance                                账户余额 ZI.Czzx\=  
account for                                       对……进行会计处理，核算；解释 L7]o^p{g}Q  
accounting                                        会计，会计学 <$??Z;6  
accounting advisory serve                        会计咨询服务 D)tL}X$  
accounting firm                                 会计师事务所 {mUt|m7!  
accounting information                      会计信息，会计资料 ]=ADX}  
accounting period                             会计期间 1my1m  
accounting policies                                   会计政策 HD'adj_,  
accounting professional bodies                 会计职业组织，会计职业团体 JOH\K0=e  
accounting records                                   会计记录 +kN,OK~  
accounting responsibility                           会计责任 ?j&ZzK'#^  
accounting service                             会计服务 RsYMw3) G  
accounting standards                                会计准则 <nTZs`$LwL  
Accounting Standards for Business Enterprises       企业会计准则 0n}v"61q  
accounting system                             会计系统 z69u
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accounting treatment                                会计处理 /cT6X]o8  
accuracy                                    准确性，精确性 &0i$Y\g  
additional audit procedures                      追加审计程序 09qfnQG  
addressee                                         收件人，收信人 QBh*x/J  
Administration of State-owned Assets  (the～)     国有资产管理局 q@g#DP+C  
administrative laws and regulations                 行政法规 ^a<kp69qS  
adverse impact                                 不利影响，负面影响 $[Q;{Q  
adverse opinion                                反对意见 pHXs+Ysw +  
advisory group                                  咨询组，顾问组 w{ ;Sp?Os  
agency fee                                        代理费，代理费用 EJ(36h  
aggregate                                          总计，合计为…… cy
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alternation of document and record                 变造文件和记录 D|*yeS4>  
alternative audit procedures                      替代审计程序，备选审计程序 1R ;@v3   
amend                                              修改，修订 (%OZ `?`  
amortisation                                      摊销 bB>.dC  
analytical capacity                             分析能力 aIDv~#l  
analytical procedures                               分析性程序 3b|=V  
annual financial statements                        年度会计报表，年度财务报表 H32o7]lT  
appendix                                          附录，附表 c8Q}m(bhWI  
applicable                                         适用的 wX$|(Y}  
applicable laws and regulations                 适用的法规 !C h1q  
application systems                                  应用系统 \B^NdG5Y  
apply consistently                              一贯地执行，一贯地实施 hw.>HT|.N  
appropriate                                       适当的，合适的； 3-&~jm~"  
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appropriate authorization                          适当的授权 ?4oP= .  
appropriateness of audit evidence                    审计证据的适当性 I,<?Kv  
approval                                    批准，核准 1$+8wDVwad  
assertion                                    (会计报表上的)认定；确认 8Ihl}aguW  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 684d&\(s  
asset                                                 资产，财产 [:(/cKo  
asset restructuring                             资产重组 _-3n'i8  
assignment of duties                                 职责的划分 l4dG=x}M]  
assistant                                     助理，助理人员 ^/6P~iK'  
associated company                                 联属公司，联营公司 \m%c"'[  
association                                        联合，结合；协会，社团 <&#
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assumption                                       假设，假定
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at a given date                                         在某一特定时日 T9XUNR{&  
attestation                                         鉴证，公证 H\qZu%F'  
attestation service                             鉴证服务 !^ad{#|X  
audit adjustment                                审计调整 -cijLlz%+  
audit areas                                        审计领域 YSB=nd_  
audit conclusion                                审计结论 &q@brX<,=  
audit effectiveness                             审计效果 k}p8"'O  
audit efficiency                                  审计效率 ]%y>l j?Y  
audit engagement letter                      审计业务约定书 yCA8/)>Gm  
audit evidence                                          审计证据 q2s
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audit fee                                    审计费 pB
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audit files                                          审计档案 -- FzRO{D  
audit findings                                     审计中发现的事项 Gw
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audit implementation stage                        审计实施阶段 @"MQ6u G>  
audit mark                                        审计标识
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audit materiality                                 审计重要性 3z(4axH'  
audit method                                     审计方法 HFI0\*xn(  
audit objective                                         审计目标，审计目的 atF#0*e>  
audit of financial statements                      会计报表审计，财务报表审计 A=5Ebu!z  
audit opinion                                     审计意见 ,oh;(|=  
audit period                                      被审计期间，被审计年度 KbtV>  
audit plan                                          审计计划 W7 dSx  
audit planning                                    编制审计计划，制定审计计划，审计计划 huS*1xl  
audit planning stage                                  审计计划阶段 jS~
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audit procedure                                审计程序 :)D
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audit programme                               审计程序表，具体审计计划 e).;;0  
audit report                                       审计报告 U: Wet,  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 2jC`'8  
audit report with a qualified opinion                 有保留意见的审计报告 F-,chp  
audit report with an adverse opinion                否定意见的审计报告  u\L}B!  
audit report with dual dates                      双重日期审计报告 aY#?QjL  
audit reporting stage                                 审计报告阶段 8\!E )M|4  
audit responsibility                                   审计责任 twq~.:<o  
audit results                                      审计结果 NFZ(*v1U  
audit risk                                          审计风险 !43!JfD  
audit sampling                                          审计抽样 %g}d}5s  
audit sampling techniques                         审计抽样方法，审计抽样技术 ~}}<+JEEO  
audit strategies                                  审计策略 1.F &gP)9  
audit summary                                         审计总结，审计小结 _E`+0;O
 
audit team                                         审计小组 `.@sux!lu  
audit test                                    审计测试 X!ruQem /  
audit trail                                          审计轨迹 hj9TiH/+  
audit work                                        审计工作 @%R4V[Lo.  
audit working paper                                 审计工作底稿 TXmS$q   
audited financial statement                        审计会计报表，已审计财务报表 < ,*\t  
Auditing Guidelines (the～)                      审计规范指南 $M 8&&M  
auditing standards                             审计准则 'R79,)|;[  
audit-oriented working paper                          (审计)业务类工作底稿 #@$80e Fq  
authorisation                                     授权 [3G{NC|'  
authorisation of transaction                       交易的授权 () _RLA  
availability                                         可获得性 M% \T5  
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balance                                      余额；差额；平衡 su1 lv#
 
balance sheet                                    资产负债表 SQ_?4 s::  
bank                                                 银行 [~s+,OO9)  
bank account                                    银行账户，银行户头 )N&SrzqTK  
bank statement                                 银行对账单 phuiLW{&  
barter transaction                              易货交易，以物换物交易 D4!;*2t  
basis of audit                                    审计依据 0%rDDB  
basis of preparation                                (会计报表的)编制基础 U`ttT5;  
book of account                               账目，账簿 I?3b}#&V9  
borrowing                                         借款，贷款，借债 \Y)HSJR;e  
branch                                              分支，分支机构，分店 h#
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brought forward                                (账户余额等的)承上年，承上期，承上页 {r&mNbz  
budget                                              预算 0\tac/  
building                                      建筑物；大楼 &-yRa45?  
business conditions                                  业务情况，经营情况 bE !SW2:M  
business licence                               (企业等的)营业执照 [Y .8C$0  
business relation                                业务关系 )=[\YfK  
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