[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 ruL
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审计词汇英汉对照 zM^ux!T=  
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ability to continue as a going concern               持续经营能力 Wm nsD!  
acceptability                                     可接受性，可接受程度 hmOhXE[a&  
acceptable level of detection risk                     检查风险的可接受水平 O>zM(I+p  
acceptance of engagement                       接受委托 *ws!8-)fH  
accepting the engagement for the first time              首次接受委托 3 3_YZOy^j  
access to asset                                         对资产的接触 '~3a(1@8  
according to                                     根据，依据，依照 ki#O ^vl  
account balance                                账户余额 is%qG?,P  
account for                                       对……进行会计处理，核算；解释 y_$=Pu6H  
accounting                                        会计，会计学 xr)Rx{)3h  
accounting advisory serve                        会计咨询服务 ;K[`o/#4"  
accounting firm                                 会计师事务所 k,
 )7v  
accounting information                      会计信息，会计资料 50oNN+;=R  
accounting period                             会计期间 >8~+[e  
accounting policies                                   会计政策 m-lUgx7  
accounting professional bodies                 会计职业组织，会计职业团体 CE>RAerY  
accounting records                                   会计记录 =j 6amk-  
accounting responsibility                           会计责任 'g8~539{&  
accounting service                             会计服务 W;coi4   
accounting standards                                会计准则 ip4:px-  
Accounting Standards for Business Enterprises       企业会计准则 2P8JLT*Tj  
accounting system                             会计系统 n`T 4aDm  
accounting treatment                                会计处理 W xyQA:3s  
accuracy                                    准确性，精确性 1%|+yu1  
additional audit procedures                      追加审计程序 ,qak_bP  
addressee                                         收件人，收信人 l t r=_  
Administration of State-owned Assets  (the～)     国有资产管理局 h3D8eR.  
administrative laws and regulations                 行政法规 9}Tf9>qP>M  
adverse impact                                 不利影响，负面影响 k IV/o  
adverse opinion                                反对意见 6I(y `pJ  
advisory group                                  咨询组，顾问组 
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agency fee                                        代理费，代理费用 EVMhc"L  
aggregate                                          总计，合计为…… J4h7] qt  
alternation of document and record                 变造文件和记录 -c!{'
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alternative audit procedures                      替代审计程序，备选审计程序 o;m Xk2  
amend                                              修改，修订 -<a
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amortisation                                      摊销 LbtcZ)D!  
analytical capacity                             分析能力 2"C'Au  
analytical procedures                               分析性程序 &"fMiK3  
annual financial statements                        年度会计报表，年度财务报表 I+w3It  
appendix                                          附录，附表 _/ZIDIn  
applicable                                         适用的 d:O>--$_tw  
applicable laws and regulations                 适用的法规 b p:
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application systems                                  应用系统
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apply consistently                              一贯地执行，一贯地实施 X%xX3e'  
appropriate                                       适当的，合适的； {Q?AIp6u|  
征用，挪用 za'Eom-<u  
appropriate authorization                          适当的授权 "[(_C&Ot4  
appropriateness of audit evidence                    审计证据的适当性 QfB \h[A  
approval                                    批准，核准 Lw?4xerLsb  
assertion                                    (会计报表上的)认定；确认 Rk5 6H  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 ZrnZ7,!@  
asset                                                 资产，财产 H=z @!rJc.  
asset restructuring                             资产重组 ~Rk%M$E9  
assignment of duties                                 职责的划分 (F]f{8  
assistant                                     助理，助理人员 Ooz+V;
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associated company                                 联属公司，联营公司 gpsEN(.w  
association                                        联合，结合；协会，社团 RG[3LX/  
assumption                                       假设，假定 s d>&6R^  
at a given date                                         在某一特定时日 (1%u`#5n-N  
attestation                                         鉴证，公证 PkQuN;a  
attestation service                             鉴证服务 3k5OYUk  
audit adjustment                                审计调整 eCMcr !.  
audit areas                                        审计领域 07Yh  
audit conclusion                                审计结论 /}r%DND'  
audit effectiveness                             审计效果 s%>>E!Qi_  
audit efficiency                                  审计效率 0O+s3#"?@  
audit engagement letter                      审计业务约定书 !E,$@mvd  
audit evidence                                          审计证据 *j2P#et  
audit fee                                    审计费 {bl&r?[y  
audit files                                          审计档案 97e fWYj  
audit findings                                     审计中发现的事项 \f1r/e(G|  
audit implementation stage                        审计实施阶段 }]N7CWy  
audit mark                                        审计标识 *Eu ca~%=  
audit materiality                                 审计重要性 bQow,vf  
audit method                                     审计方法 "wmQ,=  
audit objective                                         审计目标，审计目的 ej47'#EY  
audit of financial statements                      会计报表审计，财务报表审计 g4&zBn  
audit opinion                                     审计意见 {7[^L1   
audit period                                      被审计期间，被审计年度 "2)<'4q5)  
audit plan                                          审计计划 )?joF)  
audit planning                                    编制审计计划，制定审计计划，审计计划 >5#`j+8=q  
audit planning stage                                  审计计划阶段 x"K<@mR5G  
audit procedure                                审计程序 FEw51a+V  
audit programme                               审计程序表，具体审计计划 Fd2Eq&:en$  
audit report                                       审计报告 6*gMG3  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 XgP7 !  
audit report with a qualified opinion                 有保留意见的审计报告 69ia #  
audit report with an adverse opinion                否定意见的审计报告 9 bYoWw  
audit report with dual dates                      双重日期审计报告 XL>Vwd  
audit reporting stage                                 审计报告阶段 WmP"u7I4  
audit responsibility                                   审计责任 'ADt<m_
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audit results                                      审计结果 "'p:M,:  
audit risk                                          审计风险 F(^vD_
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audit sampling                                          审计抽样 SfyZ,0  
audit sampling techniques                         审计抽样方法，审计抽样技术 fySzZ  
audit strategies                                  审计策略 GN?^7kI  
audit summary                                         审计总结，审计小结 }RYr)  
audit team                                         审计小组 ?P
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audit test                                    审计测试 RlyF#X#7{  
audit trail                                          审计轨迹 c<wsWs 4V  
audit work                                        审计工作 thDQ44<#)  
audit working paper                                 审计工作底稿 D5Wo e&g,  
audited financial statement                        审计会计报表，已审计财务报表 Yw"o_  
Auditing Guidelines (the～)                      审计规范指南 "n,">  
auditing standards                             审计准则 D'ZR>@w@  
audit-oriented working paper                          (审计)业务类工作底稿 m"<0sqD;  
authorisation                                     授权 d
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authorisation of transaction                       交易的授权 |sMRIW,P  
availability                                         可获得性 g2JNa?z  
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balance                                      余额；差额；平衡 I!dA{INN  
balance sheet                                    资产负债表 qxf!]jm  
bank                                                 银行 .C$S DhJ~  
bank account                                    银行账户，银行户头 8s-y+M@.  
bank statement                                 银行对账单 E'j>[C:U  
barter transaction                              易货交易，以物换物交易 X#'DS&{  
basis of audit                                    审计依据 'Xo if"  
basis of preparation                                (会计报表的)编制基础 6x)7=_:0  
book of account                               账目，账簿 *9y)B|P^  
borrowing                                         借款，贷款，借债 sI7d?+  
branch                                              分支，分支机构，分店 I?uU}
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brought forward                                (账户余额等的)承上年，承上期，承上页 g&!UaJ[#9  
budget                                              预算 5,}
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building                                      建筑物；大楼 ~m8".Z"  
business conditions                                  业务情况，经营情况 Zy|B~.@<j  
business licence                               (企业等的)营业执照 \,ARYwd  
business relation                                业务关系 ^[,Q2MHCT(  
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