[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 ztHEXM.  
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审计词汇英汉对照 tj;<EaM  
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ability to continue as a going concern               持续经营能力 ug. 'OR  
acceptability                                     可接受性，可接受程度 nps"nggk  
acceptable level of detection risk                     检查风险的可接受水平 ?QfomTT  
acceptance of engagement                       接受委托 Y%A KN  
accepting the engagement for the first time              首次接受委托 OJ2I (8P  
access to asset                                         对资产的接触 *, RxOz2=  
according to                                     根据，依据，依照 gg}^@h&?  
account balance                                账户余额 g{%2*{;i  
account for                                       对……进行会计处理，核算；解释 3PU'd^  
accounting                                        会计，会计学 2-!n+#Cdf  
accounting advisory serve                        会计咨询服务 >HlQ+bl$xw  
accounting firm                                 会计师事务所 1l`$.k  
accounting information                      会计信息，会计资料 <=7N 2t)s4  
accounting period                             会计期间 k>;a5'S  
accounting policies                                   会计政策 g7),si*  
accounting professional bodies                 会计职业组织，会计职业团体 HG)c\b  
accounting records                                   会计记录 Pu7cL  
accounting responsibility                           会计责任 {%Ujp9 i  
accounting service                             会计服务 xPJ kadu  
accounting standards                                会计准则 8`S6BkfC|  
Accounting Standards for Business Enterprises       企业会计准则 5xF R7%_&  
accounting system                             会计系统 d?_LNSDo  
accounting treatment                                会计处理 6q]`??g.  
accuracy                                    准确性，精确性 .ugQH<B  
additional audit procedures                      追加审计程序 y/}ENUGR  
addressee                                         收件人，收信人 u{"@ 4  
Administration of State-owned Assets  (the～)     国有资产管理局 ":upo/xN  
administrative laws and regulations                 行政法规 b/dyH  
adverse impact                                 不利影响，负面影响 YM EI J}  
adverse opinion                                反对意见 jQ[M4)>_k`  
advisory group                                  咨询组，顾问组 )ls<"WTC.  
agency fee                                        代理费，代理费用 eg vgi?y  
aggregate                                          总计，合计为…… 2r~&+0sBP  
alternation of document and record                 变造文件和记录 WJN}d-S=^  
alternative audit procedures                      替代审计程序，备选审计程序 qmJ^@dxs  
amend                                              修改，修订 CWk65tcF  
amortisation                                      摊销 gQ=g,
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analytical capacity                             分析能力 ZD'fEqM  
analytical procedures                               分析性程序 rJ UXA<:2  
annual financial statements                        年度会计报表，年度财务报表 Q]]5\C.  
appendix                                          附录，附表 `!$I6KxT  
applicable                                         适用的 lC&B4zec  
applicable laws and regulations                 适用的法规 zxr|:KC ?&  
application systems                                  应用系统 /2\%X` ]<  
apply consistently                              一贯地执行，一贯地实施 >
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appropriate                                       适当的，合适的； E-_Q3^
  
征用，挪用 0{GpO6!  
appropriate authorization                          适当的授权 "x)xjL  
appropriateness of audit evidence                    审计证据的适当性 [# '38  
approval                                    批准，核准 G$"$k=[  
assertion                                    (会计报表上的)认定；确认 s s*% 3<  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 xE4iey@\}  
asset                                                 资产，财产 mtON dI  
asset restructuring                             资产重组 i@C$O.m(  
assignment of duties                                 职责的划分 &4ScwK:  
assistant                                     助理，助理人员 tsA+B&R_]  
associated company                                 联属公司，联营公司 4mY(*2:HC  
association                                        联合，结合；协会，社团 G#pRBA ^  
assumption                                       假设，假定 Z$? Ql@M  
at a given date                                         在某一特定时日 !awfxH0  
attestation                                         鉴证，公证 !L#>wlX)  
attestation service                             鉴证服务 l`vb  
audit adjustment                                审计调整 V~uH)IMkh7  
audit areas                                        审计领域 fiq4|!^h  
audit conclusion                                审计结论 WD^!G;}  
audit effectiveness                             审计效果 #iOoi9(  
audit efficiency                                  审计效率 1px8af]  
audit engagement letter                      审计业务约定书 h
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audit evidence                                          审计证据 R`F54?th  
audit fee                                    审计费 %\ i 7  
audit files                                          审计档案 9$z| kwU  
audit findings                                     审计中发现的事项 0 7CufoI  
audit implementation stage                        审计实施阶段 %U&O \GB  
audit mark                                        审计标识 3YG[~
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audit materiality                                 审计重要性 ^0/FZ)V8  
audit method                                     审计方法 0z2A!ap  
audit objective                                         审计目标，审计目的 q}PeXXH  
audit of financial statements                      会计报表审计，财务报表审计 \tj7Jy  
audit opinion                                     审计意见 hy"O_
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audit period                                      被审计期间，被审计年度 <#s=78 g.3  
audit plan                                          审计计划 f;C*J1y  
audit planning                                    编制审计计划，制定审计计划，审计计划 G $TLWfm  
audit planning stage                                  审计计划阶段 4E`y*Hmzy+  
audit procedure                                审计程序 GnlP#;  
audit programme                               审计程序表，具体审计计划 H+`s#'(i_P  
audit report                                       审计报告 *Op;].>E  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 ^ 2"r't  
audit report with a qualified opinion                 有保留意见的审计报告 :@:i*2=  
audit report with an adverse opinion                否定意见的审计报告 ;/ iBP2
 
audit report with dual dates                      双重日期审计报告 Fq6sl}b(On  
audit reporting stage                                 审计报告阶段 |D %m>M6  
audit responsibility                                   审计责任 ymdZ#I-  
audit results                                      审计结果 bqHR~4 #IR  
audit risk                                          审计风险 BULf@8~(  
audit sampling                                          审计抽样 ,
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audit sampling techniques                         审计抽样方法，审计抽样技术 S`oADy  
audit strategies                                  审计策略 =l_B58wrx  
audit summary                                         审计总结，审计小结 .Vm!Ng )j  
audit team                                         审计小组 d%:B,bck  
audit test                                    审计测试 DD3.el}6a  
audit trail                                          审计轨迹 YRXXutm  
audit work                                        审计工作 g]IRv(gDh  
audit working paper                                 审计工作底稿 GJ:65)KU  
audited financial statement                        审计会计报表，已审计财务报表 Zl69d4vG  
Auditing Guidelines (the～)                      审计规范指南 ^t&S?_DSZ  
auditing standards                             审计准则 >+iJ(jqq  
audit-oriented working paper                          (审计)业务类工作底稿 :}\w2W E[  
authorisation                                     授权 i`3h\ku  
authorisation of transaction                       交易的授权 9 )1 8  
availability                                         可获得性 '?Mt*%J@=$  
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balance                                      余额；差额；平衡 3;@/`Z_\lt  
balance sheet                                    资产负债表 kiLwN nq  
bank                                                 银行 OOzk@j^  
bank account                                    银行账户，银行户头 rBd}u+:*  
bank statement                                 银行对账单 p^|IN'lx,  
barter transaction                              易货交易，以物换物交易  L|hdV\  
basis of audit                                    审计依据 {9kH<,PJ;!  
basis of preparation                                (会计报表的)编制基础 :DI``]Si\  
book of account                               账目，账簿 SV2DvrIR  
borrowing                                         借款，贷款，借债 J<g$hk  
branch                                              分支，分支机构，分店 gnjh=anVX1  
brought forward                                (账户余额等的)承上年，承上期，承上页 k[9~Er+  
budget                                              预算 4~mYj@lvd  
building                                      建筑物；大楼 YP*EDb?f  
business conditions                                  业务情况，经营情况 OAoTsqj6  
business licence                               (企业等的)营业执照 {BkTJQ )  
business relation                                业务关系 3uSj5+@q6  
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