[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 EqwA8?M  
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审计词汇英汉对照 uV\#J{'*  
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ability to continue as a going concern               持续经营能力 > _) a7%  
acceptability                                     可接受性，可接受程度 wC@U/?  
acceptable level of detection risk                     检查风险的可接受水平 Gwk@X/q  
acceptance of engagement                       接受委托 X,Q(W0-6$u  
accepting the engagement for the first time              首次接受委托 2!`Z3>Oa  
access to asset                                         对资产的接触 TJa%zi  
according to                                     根据，依据，依照 $>`8' I  
account balance                                账户余额 Pl ,M>IQ  
account for                                       对……进行会计处理，核算；解释 "K]4j]yU
 
accounting                                        会计，会计学 "lMWSCas  
accounting advisory serve                        会计咨询服务 +o5rR|)M+  
accounting firm                                 会计师事务所 @g?z>n n  
accounting information                      会计信息，会计资料 VJPPHJ[-  
accounting period                             会计期间 3c"{Wu-}  
accounting policies                                   会计政策 u(qpdG||7  
accounting professional bodies                 会计职业组织，会计职业团体 Cu5 - w  
accounting records                                   会计记录 \Bf{/r5x  
accounting responsibility                           会计责任 *tqeq y-X  
accounting service                             会计服务 Va:jMN  
accounting standards                                会计准则 |1$X`|S  
Accounting Standards for Business Enterprises       企业会计准则 ttxOP   
accounting system                             会计系统 }?$Mh)  
accounting treatment                                会计处理 /;J;,G`?  
accuracy                                    准确性，精确性 AS398L  
additional audit procedures                      追加审计程序 {rr\hl-$  
addressee                                         收件人，收信人 }\*|b@)]  
Administration of State-owned Assets  (the～)     国有资产管理局
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administrative laws and regulations                 行政法规 6 >2! kM7  
adverse impact                                 不利影响，负面影响 IrK )N  
adverse opinion                                反对意见 ng\S %nA&J  
advisory group                                  咨询组，顾问组 NI
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agency fee                                        代理费，代理费用 QX/`s3N  
aggregate                                          总计，合计为…… e&kg[jU  
alternation of document and record                 变造文件和记录 &'j77tqOk  
alternative audit procedures                      替代审计程序，备选审计程序 "^7Uk#! 7  
amend                                              修改，修订 AUd}) UR  
amortisation                                      摊销 \>Q,AyL  
analytical capacity                             分析能力 r>OE[C69  
analytical procedures                               分析性程序 fz\Az-  
annual financial statements                        年度会计报表，年度财务报表 epePx0N%x$  
appendix                                          附录，附表 9w|q':<  
applicable                                         适用的 O\z%6:'M  
applicable laws and regulations                 适用的法规 n~)%ou  
application systems                                  应用系统 $1F9TfA  
apply consistently                              一贯地执行，一贯地实施 W*#/@/5  
appropriate                                       适当的，合适的； e!yt<[ph  
征用，挪用 a7R7Ks|q  
appropriate authorization                          适当的授权  G%{jU'2  
appropriateness of audit evidence                    审计证据的适当性 6I<`N  
approval                                    批准，核准 G#>nOB  
assertion                                    (会计报表上的)认定；确认 ewR0e.g  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 #k6T_
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asset                                                 资产，财产 9lwg`UWl,  
asset restructuring                             资产重组 :nn'>  
assignment of duties                                 职责的划分 #:X:~T  
assistant                                     助理，助理人员 mv_-|N~  
associated company                                 联属公司，联营公司 Ex{]<6UAu  
association                                        联合，结合；协会，社团 #';r 0? |  
assumption                                       假设，假定 B("kE`  
at a given date                                         在某一特定时日 %1<|.Dmd  
attestation                                         鉴证，公证 3FfS+q*3S  
attestation service                             鉴证服务 \hVF K6  
audit adjustment                                审计调整 Ki2_Nh>tM  
audit areas                                        审计领域 a7ty&[\  
audit conclusion                                审计结论 "|H0 X#  
audit effectiveness                             审计效果 }0o0"J-$  
audit efficiency                                  审计效率 [?A0{#5)8x  
audit engagement letter                      审计业务约定书 ~EymD *  
audit evidence                                          审计证据 nN:i{t4f  
audit fee                                    审计费 C\Rd]P8\  
audit files                                          审计档案 5;+Bl@zGu  
audit findings                                     审计中发现的事项 -#@;-2w  
audit implementation stage                        审计实施阶段 @,hvXl-G*  
audit mark                                        审计标识 x1Uj4*Au  
audit materiality                                 审计重要性 uu:BN0  
audit method                                     审计方法 u=5^xpI<D
 
audit objective                                         审计目标，审计目的 DuaOi1Gw  
audit of financial statements                      会计报表审计，财务报表审计 @r<w|x}  
audit opinion                                     审计意见 -3C~}~$>`  
audit period                                      被审计期间，被审计年度 ]`x~v4JU  
audit plan                                          审计计划 lEJTd3dMi  
audit planning                                    编制审计计划，制定审计计划，审计计划 YI/vt2  
audit planning stage                                  审计计划阶段 "Y6f.rB  
audit procedure                                审计程序 qohUxtnTK>  
audit programme                               审计程序表，具体审计计划 xE:p)B-]  
audit report                                       审计报告 jw H)x  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 V*)gJg  
audit report with a qualified opinion                 有保留意见的审计报告 _?8T'?-1  
audit report with an adverse opinion                否定意见的审计报告 q>?oV(sF  
audit report with dual dates                      双重日期审计报告 'k hJ
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audit reporting stage                                 审计报告阶段 8V@3T/}  
audit responsibility                                   审计责任 X#fI$9a  
audit results                                      审计结果 N gr7E  
audit risk                                          审计风险 LY7'wONx  
audit sampling                                          审计抽样 :(Gg]Z9^8  
audit sampling techniques                         审计抽样方法，审计抽样技术 *l}q,9iQ-  
audit strategies                                  审计策略 +aMPwTF:3  
audit summary                                         审计总结，审计小结 p ^Ruf?>  
audit team                                         审计小组 DY%E&Vd:h  
audit test                                    审计测试 N9hBGa$  
audit trail                                          审计轨迹 My)/d]a  
audit work                                        审计工作 /PO5z7n0J  
audit working paper                                 审计工作底稿 giv cq'L  
audited financial statement                        审计会计报表，已审计财务报表 ey:3F%  
Auditing Guidelines (the～)                      审计规范指南 G'%mmA\  
auditing standards                             审计准则 %*,'&S  
audit-oriented working paper                          (审计)业务类工作底稿 w%htY.-  
authorisation                                     授权 m$3&r2vgi  
authorisation of transaction                       交易的授权 z5?xmffB  
availability                                         可获得性 ,JR7N_"I  
B z}Q54,9m  
balance                                      余额；差额；平衡 |zSkQ_?54  
balance sheet                                    资产负债表 AV?*r-vWL.  
bank                                                 银行 (%".=x-  
bank account                                    银行账户，银行户头 ke/QFN-`  
bank statement                                 银行对账单 0h* AtZv_  
barter transaction                              易货交易，以物换物交易 6g)21Mh#  
basis of audit                                    审计依据 =6ojkTk  
basis of preparation                                (会计报表的)编制基础 \D0Pik@?  
book of account                               账目，账簿 *@dqAr%  
borrowing                                         借款，贷款，借债 /.vB /{2  
branch                                              分支，分支机构，分店 wzF"^CJ  
brought forward                                (账户余额等的)承上年，承上期，承上页 Av{1~%hU  
budget                                              预算 B?k75G  
building                                      建筑物；大楼 'wDNP_  
business conditions                                  业务情况，经营情况 0q81H./3  
business licence                               (企业等的)营业执照  'y1=Z  
business relation                                业务关系 60*=Bs%b  
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