[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 i6Qb[\;  
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审计词汇英汉对照 O#EqG.L5  
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ability to continue as a going concern               持续经营能力 4&{!M _  
acceptability                                     可接受性，可接受程度 KQ{
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acceptable level of detection risk                     检查风险的可接受水平 fQU{SjG  
acceptance of engagement                       接受委托 99u/fkL  
accepting the engagement for the first time              首次接受委托 zsVcXBz  
access to asset                                         对资产的接触 ARF\fF|<2  
according to                                     根据，依据，依照 $7NCb7%/L  
account balance                                账户余额 rslvsS:  
account for                                       对……进行会计处理，核算；解释
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accounting                                        会计，会计学 ,q#2:b<E  
accounting advisory serve                        会计咨询服务 !n<o)DsZR  
accounting firm                                 会计师事务所 ] 8Tzr  
accounting information                      会计信息，会计资料 CZ(`|;BC*  
accounting period                             会计期间 ^m%52Tm h  
accounting policies                                   会计政策 OCNPi4  
accounting professional bodies                 会计职业组织，会计职业团体 {x
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accounting records                                   会计记录 ,h&a9:+i  
accounting responsibility                           会计责任 ?3q@f\fZ  
accounting service                             会计服务 '#D8*OP^  
accounting standards                                会计准则 A
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Accounting Standards for Business Enterprises       企业会计准则 ?pG/m%[  
accounting system                             会计系统 VEs5;]#<2D  
accounting treatment                                会计处理 rF] +,4  
accuracy                                    准确性，精确性 TH4\HY9qa?  
additional audit procedures                      追加审计程序 Ge V+/^u  
addressee                                         收件人，收信人 d1]i,C~Y  
Administration of State-owned Assets  (the～)     国有资产管理局 P!e=b-T  
administrative laws and regulations                 行政法规 OlY$v@|  
adverse impact                                 不利影响，负面影响 vHcqEV|P/n  
adverse opinion                                反对意见 8lP6-VA  
advisory group                                  咨询组，顾问组 1e}8LH7  
agency fee                                        代理费，代理费用 |^( M{  
aggregate                                          总计，合计为…… n]yEdL/1  
alternation of document and record                 变造文件和记录 |cd-!iJX-  
alternative audit procedures                      替代审计程序，备选审计程序 XAuI7e  
amend                                              修改，修订 V%NeZ1{ e  
amortisation                                      摊销 H}ZQ?uK;  
analytical capacity                             分析能力 }x:f%Z5h  
analytical procedures                               分析性程序 h@1!T  
annual financial statements                        年度会计报表，年度财务报表  a]B[`^`z  
appendix                                          附录，附表 %8r/oS  
applicable                                         适用的 vFQ,5n;fF  
applicable laws and regulations                 适用的法规 2K{6iw"h  
application systems                                  应用系统 lH2wG2  
apply consistently                              一贯地执行，一贯地实施 qP1FJ89
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appropriate                                       适当的，合适的； <9eu1^g  
征用，挪用 QlEd6^&  
appropriate authorization                          适当的授权 P^)q=A8Z#  
appropriateness of audit evidence                    审计证据的适当性 ke%pZ7{u  
approval                                    批准，核准 F)Oe9x\/  
assertion                                    (会计报表上的)认定；确认 2k5/SV X  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 gl7|H&&xV  
asset                                                 资产，财产 wtH~-xSB|  
asset restructuring                             资产重组 p&Ed\aQ%z;  
assignment of duties                                 职责的划分 3BQ!qO17^d  
assistant                                     助理，助理人员 (sTuG}  
associated company                                 联属公司，联营公司 )L5i&UK.  
association                                        联合，结合；协会，社团 }}r> K}  
assumption                                       假设，假定 |E3X  
at a given date                                         在某一特定时日 eQDX:b 
 
attestation                                         鉴证，公证 L,LNv  
attestation service                             鉴证服务 6.c^u5;  
audit adjustment                                审计调整 eu#'SXSC F  
audit areas                                        审计领域 GTl xq%?b  
audit conclusion                                审计结论 GJA`l8`SQ  
audit effectiveness                             审计效果 j !H^-d}q  
audit efficiency                                  审计效率 ,d_Gn!  
audit engagement letter                      审计业务约定书 !L24+$  
audit evidence                                          审计证据 j/!H$0PN  
audit fee                                    审计费 /)L 0`:I#  
audit files                                          审计档案 `T&jPA9eY  
audit findings                                     审计中发现的事项 'T8
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audit implementation stage                        审计实施阶段 s:>\/[*>0c  
audit mark                                        审计标识 bPbb\|u0d  
audit materiality                                 审计重要性 1iBP,:>*  
audit method                                     审计方法 h6D^G5i  
audit objective                                         审计目标，审计目的 kG0Yh2;#  
audit of financial statements                      会计报表审计，财务报表审计 ('[TLHP  
audit opinion                                     审计意见 ,,4 GNbBC  
audit period                                      被审计期间，被审计年度 v& $k9)]  
audit plan                                          审计计划 r 2:2,5_  
audit planning                                    编制审计计划，制定审计计划，审计计划 gm"#:< )  
audit planning stage                                  审计计划阶段 4JyM7ePND}  
audit procedure                                审计程序 s^8u&y)3  
audit programme                               审计程序表，具体审计计划 R[B? C;+(O  
audit report                                       审计报告 [g|Y7.j8  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 7^6uG6  
audit report with a qualified opinion                 有保留意见的审计报告 ci9R.U)  
audit report with an adverse opinion                否定意见的审计报告 2?q(cpsN  
audit report with dual dates                      双重日期审计报告 ] d}0l6  
audit reporting stage                                 审计报告阶段 ~Nc Q1.  
audit responsibility                                   审计责任 9&]M **X  
audit results                                      审计结果 K }$&:nao  
audit risk                                          审计风险 q(M:QWA q  
audit sampling                                          审计抽样 }hpmO-  
audit sampling techniques                         审计抽样方法，审计抽样技术 u9qMqeF  
audit strategies                                  审计策略 ` uCIXb  
audit summary                                         审计总结，审计小结 j]rz]k  
audit team                                         审计小组 IH*s8tPc  
audit test                                    审计测试 x2Lq=zwJ  
audit trail                                          审计轨迹 KKe8 ly,  
audit work                                        审计工作 gb|Q%LS9R  
audit working paper                                 审计工作底稿 f. }c7  
audited financial statement                        审计会计报表，已审计财务报表 l@Z6do  
Auditing Guidelines (the～)                      审计规范指南 ~a9W3b4j  
auditing standards                             审计准则 ,E )|y4  
audit-oriented working paper                          (审计)业务类工作底稿 ?/hZb"6W  
authorisation                                     授权 (qMj-l  
authorisation of transaction                       交易的授权 !D^c3d  
availability                                         可获得性  AnBJ(h  
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balance                                      余额；差额；平衡 2BXy<BM @  
balance sheet                                    资产负债表 (5L-G{4  
bank                                                 银行 ZJW[?V\5=  
bank account                                    银行账户，银行户头 I^\&y(LJF  
bank statement                                 银行对账单 O`1!  
barter transaction                              易货交易，以物换物交易 ,MPB/j^o5!  
basis of audit                                    审计依据 $tqJ/:I  
basis of preparation                                (会计报表的)编制基础 |OO in]5  
book of account                               账目，账簿 5*%#o  
borrowing                                         借款，贷款，借债 
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branch                                              分支，分支机构，分店 cf_|nL#9  
brought forward                                (账户余额等的)承上年，承上期，承上页 _*M42<wcO  
budget                                              预算 Cizvw'XDV  
building                                      建筑物；大楼 Lo.rvt  
business conditions                                  业务情况，经营情况 72uz<i!&$  
business licence                               (企业等的)营业执照 Fh|#u:n  
business relation                                业务关系 w'4AJ Q|;  
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