[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 3F0:v,+;  
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ability to continue as a going concern               持续经营能力 U8KEg)Msk  
acceptability                                     可接受性，可接受程度 *m sW4|=^2  
acceptable level of detection risk                     检查风险的可接受水平 fOyLBixR  
acceptance of engagement                       接受委托 i;>Hy|  
accepting the engagement for the first time              首次接受委托 "i1~YE  
access to asset                                         对资产的接触 IZ
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according to                                     根据，依据，依照 u{ .UZTn  
account balance                                账户余额 ;-d :!*  
account for                                       对……进行会计处理，核算；解释 |f0KIb}d  
accounting                                        会计，会计学 \/9uS.Kw  
accounting advisory serve                        会计咨询服务 ^4yFLqrC   
accounting firm                                 会计师事务所 ewtoAru  
accounting information                      会计信息，会计资料 hQfxz,X  
accounting period                             会计期间 =kvYE,,g_  
accounting policies                                   会计政策 =e,2/Ep{i  
accounting professional bodies                 会计职业组织，会计职业团体 5sq#bvfJ o  
accounting records                                   会计记录 JtU/%s  
accounting responsibility                           会计责任 oY{r83h{  
accounting service                             会计服务 ZIx,?E+eJ  
accounting standards                                会计准则 9c1n  
Accounting Standards for Business Enterprises       企业会计准则 5xHl6T+  
accounting system                             会计系统 &6E^<v?]  
accounting treatment                                会计处理 &4yI ]  
accuracy                                    准确性，精确性 |!)3[<.  
additional audit procedures                      追加审计程序 g
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addressee                                         收件人，收信人 \~z
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Administration of State-owned Assets  (the～)     国有资产管理局 U:E: "  
administrative laws and regulations                 行政法规 !R WX1Z  
adverse impact                                 不利影响，负面影响 Rd5r~iT
 
adverse opinion                                反对意见 #$Z|)i]w  
advisory group                                  咨询组，顾问组 Z;W`deA  
agency fee                                        代理费，代理费用 !58-3F%P  
aggregate                                          总计，合计为…… -<i&`*zG  
alternation of document and record                 变造文件和记录 $N=A,S  
alternative audit procedures                      替代审计程序，备选审计程序 ![iAALPNl  
amend                                              修改，修订 !_cT_ WHty  
amortisation                                      摊销 cV5Lp4wY?  
analytical capacity                             分析能力 :(Feg2c  
analytical procedures                               分析性程序 XH0R :+s  
annual financial statements                        年度会计报表，年度财务报表 xS,#TU;)Ol  
appendix                                          附录，附表 _~DFZt@T  
applicable                                         适用的 cv0}_<Tyx  
applicable laws and regulations                 适用的法规 M#d_kDMw  
application systems                                  应用系统 lYeot8  
apply consistently                              一贯地执行，一贯地实施 u[^(s_  
appropriate                                       适当的，合适的； \,E;b{PQo6  
征用，挪用 3M(:}c  
appropriate authorization                          适当的授权 r$6z{Na\[  
appropriateness of audit evidence                    审计证据的适当性 /cr.}D2O  
approval                                    批准，核准 59p'Ega.  
assertion                                    (会计报表上的)认定；确认 LeY\{w  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 Fp06a!7<  
asset                                                 资产，财产
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asset restructuring                             资产重组 V2'(}k  
assignment of duties                                 职责的划分 ^ ;$f-e  
assistant                                     助理，助理人员 2HMlh.R(C  
associated company                                 联属公司，联营公司 -rlxxLT+  
association                                        联合，结合；协会，社团 ?jBna ~  
assumption                                       假设，假定 lyx p:  
at a given date                                         在某一特定时日 >0i?}  
attestation                                         鉴证，公证 j+J)S1  
attestation service                             鉴证服务 gNzQ"W=  
audit adjustment                                审计调整 X1i6CEa<  
audit areas                                        审计领域 Lqbu]  
audit conclusion                                审计结论 /U6G?3b  
audit effectiveness                             审计效果 7##nY3",^  
audit efficiency                                  审计效率 t[
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audit engagement letter                      审计业务约定书 ZQnJTS+Rd  
audit evidence                                          审计证据 M:nXn7)+  
audit fee                                    审计费 JQE^ bcr  
audit files                                          审计档案 ]{nFB3vtB  
audit findings                                     审计中发现的事项 = M7FD  
audit implementation stage                        审计实施阶段 $[[6N0}*:  
audit mark                                        审计标识 iH( K[F /  
audit materiality                                 审计重要性 >RBq&'f  
audit method                                     审计方法 ]ODC+q1  
audit objective                                         审计目标，审计目的 EUe2<G  
audit of financial statements                      会计报表审计，财务报表审计 `t:7&$>T  
audit opinion                                     审计意见 }vx
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audit period                                      被审计期间，被审计年度 <Ky\^  
audit plan                                          审计计划 7~eo^/PbS  
audit planning                                    编制审计计划，制定审计计划，审计计划 i?'HVx  
audit planning stage                                  审计计划阶段 McxJ C<  
audit procedure                                审计程序 )~O{jd  
audit programme                               审计程序表，具体审计计划 djPr 4Nog  
audit report                                       审计报告 bu%@1:l  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 Fkz+Qz  
audit report with a qualified opinion                 有保留意见的审计报告 '9*wr*  
audit report with an adverse opinion                否定意见的审计报告 zY\v|l
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audit report with dual dates                      双重日期审计报告 Cr4shdN34  
audit reporting stage                                 审计报告阶段 =1^Ru*G  
audit responsibility                                   审计责任 ,<|EoravH  
audit results                                      审计结果 27E6S)zv  
audit risk                                          审计风险 ^Cyx"s't  
audit sampling                                          审计抽样 FI*.2rdSR  
audit sampling techniques                         审计抽样方法，审计抽样技术 _w^p~To^  
audit strategies                                  审计策略 0[T!}F^%e  
audit summary                                         审计总结，审计小结 ZHICp L  
audit team                                         审计小组 v.cB3/$z  
audit test                                    审计测试 Gc4N)oq)}b  
audit trail                                          审计轨迹 h^~eTi;c]Q  
audit work                                        审计工作 AT+|}B!  
audit working paper                                 审计工作底稿 H4KwbTT"+  
audited financial statement                        审计会计报表，已审计财务报表 _xAdvr' W  
Auditing Guidelines (the～)                      审计规范指南 gO4J[_  
auditing standards                             审计准则 23pHB
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audit-oriented working paper                          (审计)业务类工作底稿 vp4!p~C{  
authorisation                                     授权 A]BG*  
authorisation of transaction                       交易的授权 5xLuuKG  
availability                                         可获得性 .+ai dWd  
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balance                                      余额；差额；平衡 qp  
balance sheet                                    资产负债表 {NKDmeg:D  
bank                                                 银行 /.$ n>:XR  
bank account                                    银行账户，银行户头 05DK-Wh?  
bank statement                                 银行对账单 MrLDe{^C2  
barter transaction                              易货交易，以物换物交易 )`-9WCd&  
basis of audit                                    审计依据 &
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basis of preparation                                (会计报表的)编制基础 # u^FB  
book of account                               账目，账簿 6 N
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borrowing                                         借款，贷款，借债 R7x
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branch                                              分支，分支机构，分店
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brought forward                                (账户余额等的)承上年，承上期，承上页 -Qiay/tlu  
budget                                              预算 bW3e*O$V  
building                                      建筑物；大楼 8\. #  
business conditions                                  业务情况，经营情况 2p@Rr7  
business licence                               (企业等的)营业执照 V{{b^y  
business relation                                业务关系 vsqfvx  
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