[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 rUuM__;d  
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审计词汇英汉对照 "44X'G8N  
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ability to continue as a going concern               持续经营能力 eC3ZK"oJ  
acceptability                                     可接受性，可接受程度 /
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acceptable level of detection risk                     检查风险的可接受水平 %++q+pa  
acceptance of engagement                       接受委托 S 5XFYQ  
accepting the engagement for the first time              首次接受委托 TcqqAc   
access to asset                                         对资产的接触 r+U-l#Q  
according to                                     根据，依据，依照 :8rqTBa`  
account balance                                账户余额 4u;W1=+Vn  
account for                                       对……进行会计处理，核算；解释 Vw,dHIe(3  
accounting                                        会计，会计学 ;+5eE`]a/L  
accounting advisory serve                        会计咨询服务 U2h?l `nP  
accounting firm                                 会计师事务所 a]Lr<i8#%  
accounting information                      会计信息，会计资料 "{&!fD~w  
accounting period                             会计期间 Nc7YMxk'H  
accounting policies                                   会计政策 S2Wxf>bt2  
accounting professional bodies                 会计职业组织，会计职业团体 1ptPey  
accounting records                                   会计记录 EBn7waBS  
accounting responsibility                           会计责任 @1kA%LLK  
accounting service                             会计服务 )UxF lp;\  
accounting standards                                会计准则 ul:jn]S*  
Accounting Standards for Business Enterprises       企业会计准则 jKtbGVZ7r  
accounting system                             会计系统 +`9T?:fu  
accounting treatment                                会计处理 HWc=.Q
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accuracy                                    准确性，精确性 :${Lm&J  
additional audit procedures                      追加审计程序 g.veHh|;_  
addressee                                         收件人，收信人 rSa3u *xB  
Administration of State-owned Assets  (the～)     国有资产管理局 EJRwyF5LK  
administrative laws and regulations                 行政法规 N
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adverse impact                                 不利影响，负面影响 .<tb*6rX>  
adverse opinion                                反对意见 (l$bA_F\  
advisory group                                  咨询组，顾问组 2AdV=n6Z  
agency fee                                        代理费，代理费用 -f'z_&KI  
aggregate                                          总计，合计为…… YUc&X^O  
alternation of document and record                 变造文件和记录 ? 1_*ct=g9  
alternative audit procedures                      替代审计程序，备选审计程序 y0z}[hZ  
amend                                              修改，修订 {>syZZ,h  
amortisation                                      摊销 WyO10yvR  
analytical capacity                             分析能力 05w_/l+  
analytical procedures                               分析性程序 m. XLpD  
annual financial statements                        年度会计报表，年度财务报表 6
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appendix                                          附录，附表 Bf8 #&]O  
applicable                                         适用的 tQ*5[F,fm  
applicable laws and regulations                 适用的法规 j{nL33T%  
application systems                                  应用系统 7q(RQQp  
apply consistently                              一贯地执行，一贯地实施 G "C'/  
appropriate                                       适当的，合适的； &L;0%
 
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appropriate authorization                          适当的授权 -[G+*3Y{7  
appropriateness of audit evidence                    审计证据的适当性 /9i2@#J}W1  
approval                                    批准，核准 yQh":"$k  
assertion                                    (会计报表上的)认定；确认 k|&@xEbS  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 tL LP2^_&  
asset                                                 资产，财产 -MeGJX:^I  
asset restructuring                             资产重组 3>-^/  
assignment of duties                                 职责的划分 \QQw1c+  
assistant                                     助理，助理人员 2x t 8F  
associated company                                 联属公司，联营公司 {&m^*YN/  
association                                        联合，结合；协会，社团 Fd0R?d  
assumption                                       假设，假定 z#*fELV  
at a given date                                         在某一特定时日 7hQ
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attestation                                         鉴证，公证 =r#of|`Q  
attestation service                             鉴证服务 >12phLu  
audit adjustment                                审计调整 qWy(f|:hYi  
audit areas                                        审计领域 Lxs  
audit conclusion                                审计结论 L%Me wU0TZ  
audit effectiveness                             审计效果 IL&Mf9m  
audit efficiency                                  审计效率 H71LJfH  
audit engagement letter                      审计业务约定书 fgq#Oi}  
audit evidence                                          审计证据 
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audit fee                                    审计费 R9^Vk*`gFU  
audit files                                          审计档案 IrM Ws86;  
audit findings                                     审计中发现的事项 ]w"r4HlCx  
audit implementation stage                        审计实施阶段 ' FF@I^O  
audit mark                                        审计标识 `gx_+m^  
audit materiality                                 审计重要性 >]s|'HTxF  
audit method                                     审计方法 3D(/k%;)  
audit objective                                         审计目标，审计目的 '0lX;z1  
audit of financial statements                      会计报表审计，财务报表审计 7gNJ}pLDx  
audit opinion                                     审计意见 X`ee}C.D_  
audit period                                      被审计期间，被审计年度 bU7n1pzW,o  
audit plan                                          审计计划 P|l62!m<  
audit planning                                    编制审计计划，制定审计计划，审计计划 $@s&qi_&R  
audit planning stage                                  审计计划阶段 ( hp 52Vse  
audit procedure                                审计程序 srLXwoN[  
audit programme                               审计程序表，具体审计计划 2h%/exeS;  
audit report                                       审计报告 3)3?/y)_  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 <Y9%oJn%  
audit report with a qualified opinion                 有保留意见的审计报告 C%vR!Az  
audit report with an adverse opinion                否定意见的审计报告 `O5wM\Z  
audit report with dual dates                      双重日期审计报告 9'Le}`Gf  
audit reporting stage                                 审计报告阶段 )w4i0Xw^C:  
audit responsibility                                   审计责任 iz.J._&  
audit results                                      审计结果 OWx-I\:  
audit risk                                          审计风险 J>y}kzCz  
audit sampling                                          审计抽样 )[oeg
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audit sampling techniques                         审计抽样方法，审计抽样技术 Cjc>0)f&.  
audit strategies                                  审计策略 *c3(,Bmw  
audit summary                                         审计总结，审计小结 [
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audit team                                         审计小组 aJdd2,e  
audit test                                    审计测试 yS'W ss  
audit trail                                          审计轨迹 W US[hx,  
audit work                                        审计工作 fh,kbn==r?  
audit working paper                                 审计工作底稿 #ue WU  
audited financial statement                        审计会计报表，已审计财务报表 IOhJL'r  
Auditing Guidelines (the～)                      审计规范指南 F>RL&i  
auditing standards                             审计准则 iHBetkAu  
audit-oriented working paper                          (审计)业务类工作底稿 (E[c-1s  
authorisation                                     授权 %Ya%R@b}  
authorisation of transaction                       交易的授权 <n? cRk'.  
availability                                         可获得性 GJS3O;2
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balance                                      余额；差额；平衡 v#c'p^T  
balance sheet                                    资产负债表 >xsbXQ>.
 
bank                                                 银行 Gj!9#on$7R  
bank account                                    银行账户，银行户头 VokIc&!Uz  
bank statement                                 银行对账单 1 etl:gcEC  
barter transaction                              易货交易，以物换物交易 MkLXMwuQ&  
basis of audit                                    审计依据 >8M=REn4  
basis of preparation                                (会计报表的)编制基础 }:+SA  
book of account                               账目，账簿 &rs
  
borrowing                                         借款，贷款，借债 1*U)\vK~  
branch                                              分支，分支机构，分店 S1$lNB  
brought forward                                (账户余额等的)承上年，承上期，承上页 Rxb?SBa  
budget                                              预算 ~?#>QN\\c  
building                                      建筑物；大楼 B!+rO~  
business conditions                                  业务情况，经营情况 !B|Aq- n,  
business licence                               (企业等的)营业执照 Q3"{v0  
business relation                                业务关系 Aqy y\G;  
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