[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 (ip3{d{CT]  
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审计词汇英汉对照 "`%UC#  
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ability to continue as a going concern               持续经营能力 \3%3=:  
acceptability                                     可接受性，可接受程度 4x?I,cAN  
acceptable level of detection risk                     检查风险的可接受水平 6+"gk(  
acceptance of engagement                       接受委托 sIl&\g<b  
accepting the engagement for the first time              首次接受委托 .I$+ E  
access to asset                                         对资产的接触 T&bB8tQk  
according to                                     根据，依据，依照 tp }Bz&V  
account balance                                账户余额 #`l&HV  
account for                                       对……进行会计处理，核算；解释 ~V?\@R:g  
accounting                                        会计，会计学 Fpwhy
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accounting advisory serve                        会计咨询服务 Nez '1  
accounting firm                                 会计师事务所 ='C;^ Bk  
accounting information                      会计信息，会计资料 D0MW~Y6{  
accounting period                             会计期间 ~?)y'?  
accounting policies                                   会计政策 0>e]i[P.  
accounting professional bodies                 会计职业组织，会计职业团体 zwP*7u$CH  
accounting records                                   会计记录 u6IM~kk>5  
accounting responsibility                           会计责任 IjXxH]2  
accounting service                             会计服务 :Z_abKt  
accounting standards                                会计准则 *,*XOd:3TL  
Accounting Standards for Business Enterprises       企业会计准则 hx/A215L  
accounting system                             会计系统 Y%@;\  
accounting treatment                                会计处理 yJlRW!@&:  
accuracy                                    准确性，精确性 FFmXT/K"/j  
additional audit procedures                      追加审计程序 ,OP\^  
addressee                                         收件人，收信人 L'"c;FF02i  
Administration of State-owned Assets  (the～)     国有资产管理局 P3Ah1X7W"C  
administrative laws and regulations                 行政法规 Gl6:2  
adverse impact                                 不利影响，负面影响 F[0~{*/|G  
adverse opinion                                反对意见 * kUb[  
advisory group                                  咨询组，顾问组 %|f@WxNrU  
agency fee                                        代理费，代理费用 :<0lCj  
aggregate                                          总计，合计为…… kGakdLl  
alternation of document and record                 变造文件和记录 H`Zg -j`  
alternative audit procedures                      替代审计程序，备选审计程序 PlgpH'z4$  
amend                                              修改，修订 wAzaxeV=  
amortisation                                      摊销 +%~me?  
analytical capacity                             分析能力 *YX:e@Fm.a  
analytical procedures                               分析性程序 *A")A.
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annual financial statements                        年度会计报表，年度财务报表 \yLFV9P}EL  
appendix                                          附录，附表 "GJ.`Hj  
applicable                                         适用的 -~H "zu`  
applicable laws and regulations                 适用的法规 / T_v8{D  
application systems                                  应用系统 ^EW6}oj[  
apply consistently                              一贯地执行，一贯地实施 f9IqcCSW  
appropriate                                       适当的，合适的； :Dtm+EQ  
征用，挪用 G Uh<AG*+  
appropriate authorization                          适当的授权 wqa p~X  
appropriateness of audit evidence                    审计证据的适当性 /Bk`3~]E>  
approval                                    批准，核准 2 '$nz  
assertion                                    (会计报表上的)认定；确认 s&wm^R  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 O0bOv S  
asset                                                 资产，财产 #T`1Z"h<  
asset restructuring                             资产重组 n* .<L  
assignment of duties                                 职责的划分 fi&>;0?7  
assistant                                     助理，助理人员 0Jd>V  
associated company                                 联属公司，联营公司 +#A
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association                                        联合，结合；协会，社团 73{<;z}i  
assumption                                       假设，假定 - ku8n%u  
at a given date                                         在某一特定时日 I).eQ8:  
attestation                                         鉴证，公证 ="Azg8W  
attestation service                             鉴证服务 h7m$P ^=U  
audit adjustment                                审计调整 %N\8!aXnf  
audit areas                                        审计领域 &XXr5ne~C  
audit conclusion                                审计结论 2n#H%&^?a  
audit effectiveness                             审计效果 O@:R\MwFOZ  
audit efficiency                                  审计效率 Z7?\ >4V  
audit engagement letter                      审计业务约定书 j<9^BNl  
audit evidence                                          审计证据 e"p){)*$  
audit fee                                    审计费 -b?s\X  
audit files                                          审计档案 }?O>.W,/  
audit findings                                     审计中发现的事项 [<Mls@?  
audit implementation stage                        审计实施阶段 ~4] J'E >  
audit mark                                        审计标识 R4zOiBi'B  
audit materiality                                 审计重要性 OF;"%IW~}  
audit method                                     审计方法 PfhKomt"  
audit objective                                         审计目标，审计目的 &b-&0rTqz  
audit of financial statements                      会计报表审计，财务报表审计 tZ*>S]qD  
audit opinion                                     审计意见 ^(BE_<~   
audit period                                      被审计期间，被审计年度 {7 ](-  
audit plan                                          审计计划 58`Dcx,yJ  
audit planning                                    编制审计计划，制定审计计划，审计计划 e. E$Ej]w  
audit planning stage                                  审计计划阶段 d*@K5?O.  
audit procedure                                审计程序 3q6FV7Fv&b  
audit programme                               审计程序表，具体审计计划 V ~Jt  
audit report                                       审计报告 t+
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audit report with a disclaimer of opinion           拒绝表示意见审计报告 7x*C` Et<x  
audit report with a qualified opinion                 有保留意见的审计报告 A-M6MW  
audit report with an adverse opinion                否定意见的审计报告 @f,/K1
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audit report with dual dates                      双重日期审计报告 U0N6\+  
audit reporting stage                                 审计报告阶段 q!Z{qt*`um  
audit responsibility                                   审计责任 i@%a!].I  
audit results                                      审计结果 *
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audit risk                                          审计风险 muhu` k`C  
audit sampling                                          审计抽样 <^ratz!-  
audit sampling techniques                         审计抽样方法，审计抽样技术 Le,;)N
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audit strategies                                  审计策略 4]xD-sc  
audit summary                                         审计总结，审计小结 U_UN& /f  
audit team                                         审计小组 EQ"+G[j~x  
audit test                                    审计测试 R[QBFL<  
audit trail                                          审计轨迹 5E}]
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audit work                                        审计工作 sn'E}.uhXH  
audit working paper                                 审计工作底稿 X'xnJtk  
audited financial statement                        审计会计报表，已审计财务报表 e YiqTWn:  
Auditing Guidelines (the～)                      审计规范指南  KcpQ[6\  
auditing standards                             审计准则 WP^wNi ~>  
audit-oriented working paper                          (审计)业务类工作底稿 ],'"iVh  
authorisation                                     授权 sy6[%8
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authorisation of transaction                       交易的授权 \#C] |\  
availability                                         可获得性 EK\xc'6M  
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balance                                      余额；差额；平衡 "DX2Mu=  
balance sheet                                    资产负债表 Ak3V< =gx  
bank                                                 银行 UunZ/A$]m  
bank account                                    银行账户，银行户头 .B!  Z0  
bank statement                                 银行对账单 }z2[w@M  
barter transaction                              易货交易，以物换物交易 Q4g69
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basis of audit                                    审计依据 B& 5Md.h  
basis of preparation                                (会计报表的)编制基础 bH%d*  
book of account                               账目，账簿 CWb*bw0  
borrowing                                         借款，贷款，借债 KvO5-g  
branch                                              分支，分支机构，分店 J M;WCV%NM  
brought forward                                (账户余额等的)承上年，承上期，承上页 EbJc%%c  
budget                                              预算 :+8qtIytKX  
building                                      建筑物；大楼 Sh:_YD^(  
business conditions                                  业务情况，经营情况 g]d0B!Ar~  
business licence                               (企业等的)营业执照 Kv ajk~  
business relation                                业务关系 yMpZ-b$*~  
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