[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 \3Pv# )  
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审计词汇英汉对照 tz^/J=)"  
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ability to continue as a going concern               持续经营能力 ^/U27B  
acceptability                                     可接受性，可接受程度 Vw tZLP36  
acceptable level of detection risk                     检查风险的可接受水平 `F t]MR  
acceptance of engagement                       接受委托 s 5WqR8  
accepting the engagement for the first time              首次接受委托 Ea6 &~"  
access to asset                                         对资产的接触 fu[K".  
according to                                     根据，依据，依照 Jzkq)]M  
account balance                                账户余额 asJ!NvVG'  
account for                                       对……进行会计处理，核算；解释 =,y |00l  
accounting                                        会计，会计学 <TGn=>u  
accounting advisory serve                        会计咨询服务 hR#-u1C  
accounting firm                                 会计师事务所 ko;># ::  
accounting information                      会计信息，会计资料 +Y"r71|A6+  
accounting period                             会计期间 Q=mI9   
accounting policies                                   会计政策 +Hvc_Av''  
accounting professional bodies                 会计职业组织，会计职业团体 E/M_lvQ
 
accounting records                                   会计记录 A4C+5R  
accounting responsibility                           会计责任 k%s_0 @  
accounting service                             会计服务 \Ig68dFf%  
accounting standards                                会计准则 ?BA]7M(,4  
Accounting Standards for Business Enterprises       企业会计准则  hc#!Lv  
accounting system                             会计系统 XfPFo6  
accounting treatment                                会计处理 k OOGw:/  
accuracy                                    准确性，精确性 Zxr!:t7  
additional audit procedures                      追加审计程序 :W#rhuzC  
addressee                                         收件人，收信人 b -ll  
Administration of State-owned Assets  (the～)     国有资产管理局 Q;11N7+   
administrative laws and regulations                 行政法规 r ={c,i  
adverse impact                                 不利影响，负面影响 &LO"g0w  
adverse opinion                                反对意见 k.<]4iS  
advisory group                                  咨询组，顾问组 K 0gI):  
agency fee                                        代理费，代理费用
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aggregate                                          总计，合计为…… U,#yqER'r  
alternation of document and record                 变造文件和记录 +#U|skl  
alternative audit procedures                      替代审计程序，备选审计程序 XU!2YO)t;!  
amend                                              修改，修订 n0Y+b[+wj  
amortisation                                      摊销 pl@O N"=[  
analytical capacity                             分析能力 O[tvR:Nh  
analytical procedures                               分析性程序 P-F)%T[  
annual financial statements                        年度会计报表，年度财务报表 0a8/B>  
appendix                                          附录，附表 b@RHc!,>jV  
applicable                                         适用的 :w}{$v}#D;  
applicable laws and regulations                 适用的法规 valtev0<  
application systems                                  应用系统 dS^T$sz.co  
apply consistently                              一贯地执行，一贯地实施 sn 7AR88M;  
appropriate                                       适当的，合适的； QaUm1i#
 
征用，挪用 D\Ij yZ-O  
appropriate authorization                          适当的授权 'iLpE7  
appropriateness of audit evidence                    审计证据的适当性 XE^)VLH:  
approval                                    批准，核准 +]=e;LN$0  
assertion                                    (会计报表上的)认定；确认 J+rC
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assessed level of control risk                           对控制风险的评估，控制风险的评估水平 F, U*
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asset                                                 资产，财产 coYij  
asset restructuring                             资产重组 B8E'ddUw  
assignment of duties                                 职责的划分 "KcA  
assistant                                     助理，助理人员 c/c $D;T  
associated company                                 联属公司，联营公司 N0hE4t  
association                                        联合，结合；协会，社团 r0p w_j  
assumption                                       假设，假定 d%l{V6  
at a given date                                         在某一特定时日 _|h8q-[3  
attestation                                         鉴证，公证 ^N8)]F,  
attestation service                             鉴证服务 *s@Qtgu  
audit adjustment                                审计调整 vJAZ%aW  
audit areas                                        审计领域 V_plq6z  
audit conclusion                                审计结论 /cc\fw1+  
audit effectiveness                             审计效果 2WUT/{:X  
audit efficiency                                  审计效率 ss;R8:5  
audit engagement letter                      审计业务约定书 .<kqJ|SVi  
audit evidence                                          审计证据 'SQG>F Uy  
audit fee                                    审计费 t_mIOm)S%  
audit files                                          审计档案 j* ~T1i
 
audit findings                                     审计中发现的事项 >0Q|nCx  
audit implementation stage                        审计实施阶段
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audit mark                                        审计标识 [@yV!#2  
audit materiality                                 审计重要性 bn |zl!Pq  
audit method                                     审计方法 H'Yh2a`!o  
audit objective                                         审计目标，审计目的 n3J53| %v  
audit of financial statements                      会计报表审计，财务报表审计 3fN.bU9_  
audit opinion                                     审计意见 `/Y{ l  
audit period                                      被审计期间，被审计年度 JN7k2]{  
audit plan                                          审计计划 6uKTGc4  
audit planning                                    编制审计计划，制定审计计划，审计计划 K~ ;45Z2  
audit planning stage                                  审计计划阶段 cQ9q;r`%  
audit procedure                                审计程序 l<M'=-Y  
audit programme                               审计程序表，具体审计计划 )BRKZQN  
audit report                                       审计报告 T#bu V  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 IIy~[4dW  
audit report with a qualified opinion                 有保留意见的审计报告 ?-1r$31p  
audit report with an adverse opinion                否定意见的审计报告 aZ\ UrV4 ,  
audit report with dual dates                      双重日期审计报告 y"Nsh>h  
audit reporting stage                                 审计报告阶段 ,o]4?-  
audit responsibility                                   审计责任 &+G"k~%  
audit results                                      审计结果 *Q1~S]g  
audit risk                                          审计风险 [s<^&WM/  
audit sampling                                          审计抽样 >}(CEzc8  
audit sampling techniques                         审计抽样方法，审计抽样技术 ;NNe!}C  
audit strategies                                  审计策略 :O5og[;b  
audit summary                                         审计总结，审计小结 {d?$m*YR3`  
audit team                                         审计小组 Qt|c1@J  
audit test                                    审计测试 jsNF#
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audit trail                                          审计轨迹 ek&kv#G  
audit work                                        审计工作 OgX6'E\E  
audit working paper                                 审计工作底稿 Y#g4$"G9  
audited financial statement                        审计会计报表，已审计财务报表 $8a(
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Auditing Guidelines (the～)                      审计规范指南 I$8" N]/C  
auditing standards                             审计准则 <})'Y~i  
audit-oriented working paper                          (审计)业务类工作底稿  6m6zA/  
authorisation                                     授权 D-,L&R!`  
authorisation of transaction                       交易的授权 @)K%2Y`  
availability                                         可获得性 cV`E>w=D0  
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balance                                      余额；差额；平衡 8uA,iYD  
balance sheet                                    资产负债表 Bn!$UUC  
bank                                                 银行 n`4K4y%Dy}  
bank account                                    银行账户，银行户头 ;[a|9T
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bank statement                                 银行对账单 ^Idle*+  
barter transaction                              易货交易，以物换物交易 RxQh2<?  
basis of audit                                    审计依据 X6^},C'E.:  
basis of preparation                                (会计报表的)编制基础 }MlwC;ot  
book of account                               账目，账簿 /<rt1&0  
borrowing                                         借款，贷款，借债 uPniLx\t:  
branch                                              分支，分支机构，分店 &7_Qd4=08w  
brought forward                                (账户余额等的)承上年，承上期，承上页 )Z %T27r,^  
budget                                              预算 =~+DUMBT  
building                                      建筑物；大楼 nJ" '  
business conditions                                  业务情况，经营情况 J+f!Ar  
business licence                               (企业等的)营业执照 }6 K^`!  
business relation                                业务关系 3"{.37Q  
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