[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 i Iu  
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审计词汇英汉对照 j8?z@
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ability to continue as a going concern               持续经营能力 Fku9hB  
acceptability                                     可接受性，可接受程度 (UPkb$Qc  
acceptable level of detection risk                     检查风险的可接受水平 "0Uh(9Fv  
acceptance of engagement                       接受委托 e&?o  
accepting the engagement for the first time              首次接受委托  @*'|8%  
access to asset                                         对资产的接触 6,)!\1k  
according to                                     根据，依据，依照 ^?(A|krFg  
account balance                                账户余额 6*Jd8Bva\o  
account for                                       对……进行会计处理，核算；解释 w}^z1n  
accounting                                        会计，会计学 a(s}Ec${Z  
accounting advisory serve                        会计咨询服务 ZurQr }  
accounting firm                                 会计师事务所 7yx
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accounting information                      会计信息，会计资料 72@raA#
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accounting period                             会计期间 3 <RkUmR  
accounting policies                                   会计政策 5FcKY_  
accounting professional bodies                 会计职业组织，会计职业团体 -8; ,#  
accounting records                                   会计记录 Z{7lyEzBg  
accounting responsibility                           会计责任 1iEZ9J?  
accounting service                             会计服务 C"_f3[Z  
accounting standards                                会计准则 J:Uf}!
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Accounting Standards for Business Enterprises       企业会计准则 h"cLZM:6  
accounting system                             会计系统 h7<Z kf  
accounting treatment                                会计处理 kxp$Nnk  
accuracy                                    准确性，精确性 Y15KaoK?  
additional audit procedures                      追加审计程序 U8kH'OD  
addressee                                         收件人，收信人 Fy5xIRyI\F  
Administration of State-owned Assets  (the～)     国有资产管理局 1[o] u:m9U  
administrative laws and regulations                 行政法规 B)J.(k`p  
adverse impact                                 不利影响，负面影响 ivsp):W  
adverse opinion                                反对意见 lg1yj}br  
advisory group                                  咨询组，顾问组 /\*,|y\<  
agency fee                                        代理费，代理费用 <n< @ O5  
aggregate                                          总计，合计为…… ~,KAJ7O_  
alternation of document and record                 变造文件和记录 T
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alternative audit procedures                      替代审计程序，备选审计程序 IO~d.Ra  
amend                                              修改，修订 `W< 7.  
amortisation                                      摊销 _XIls*6AK  
analytical capacity                             分析能力 6*%3O=*  
analytical procedures                               分析性程序 -q\5)nY  
annual financial statements                        年度会计报表，年度财务报表 mz;S*ONlV  
appendix                                          附录，附表 Fv=7~6~  
applicable                                         适用的 + c#:;&Gs  
applicable laws and regulations                 适用的法规 ^^QW<  
application systems                                  应用系统 _,(]T&j #2  
apply consistently                              一贯地执行，一贯地实施 ) \Mwv&k1  
appropriate                                       适当的，合适的； IE!fNuR4  
征用，挪用 iD ,iv  
appropriate authorization                          适当的授权 j|!.K|9B  
appropriateness of audit evidence                    审计证据的适当性 1xg^;3m
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approval                                    批准，核准 ;xaOv e;9  
assertion                                    (会计报表上的)认定；确认 FU/yJy  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 \)859x&(  
asset                                                 资产，财产 PI
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asset restructuring                             资产重组  ZeD;  
assignment of duties                                 职责的划分 `'9Kj9}  
assistant                                     助理，助理人员 N8|=K_;&  
associated company                                 联属公司，联营公司 g=.~_&O  
association                                        联合，结合；协会，社团 -=,%9r  
assumption                                       假设，假定 QIQ }ia  
at a given date                                         在某一特定时日 n~N>c*p  
attestation                                         鉴证，公证 r1&b#r>  
attestation service                             鉴证服务 K}ACZT)Wp  
audit adjustment                                审计调整 6T{Zee  
audit areas                                        审计领域 , "w`,c>!  
audit conclusion                                审计结论 z)"7qqA  
audit effectiveness                             审计效果 #=/eu=  
audit efficiency                                  审计效率 (v(!l=3  
audit engagement letter                      审计业务约定书 CL%?K<um  
audit evidence                                          审计证据 ;K38I}  
audit fee                                    审计费 ""l_&3oz  
audit files                                          审计档案 Q>f^*FyOw<  
audit findings                                     审计中发现的事项 > ^fY`x,  
audit implementation stage                        审计实施阶段 ?T-6|vZA  
audit mark                                        审计标识 u38FY@U$  
audit materiality                                 审计重要性 J,;[n*s  
audit method                                     审计方法 qp (ng8%c  
audit objective                                         审计目标，审计目的 GgkljF@{}  
audit of financial statements                      会计报表审计，财务报表审计 %:^,7 .H@  
audit opinion                                     审计意见 "GoNTM5h
 
audit period                                      被审计期间，被审计年度 xExy?5H7  
audit plan                                          审计计划 JG&`l{c9  
audit planning                                    编制审计计划，制定审计计划，审计计划 yO.3~H)c  
audit planning stage                                  审计计划阶段 ,\Gn  
audit procedure                                审计程序 2zR*`9$  
audit programme                               审计程序表，具体审计计划 Cd)e_&  
audit report                                       审计报告 /=Bz[O  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 86O"w*9  
audit report with a qualified opinion                 有保留意见的审计报告 ']^e,9=Q  
audit report with an adverse opinion                否定意见的审计报告 :/fG %e  
audit report with dual dates                      双重日期审计报告 8;9GM^L  
audit reporting stage                                 审计报告阶段 7 y}b (q=  
audit responsibility                                   审计责任 W Da;wt  
audit results                                      审计结果 %98F>wl  
audit risk                                          审计风险 `EVTlq@<  
audit sampling                                          审计抽样 pj>b6^TI6C  
audit sampling techniques                         审计抽样方法，审计抽样技术
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audit strategies                                  审计策略 BX$t |t;!m  
audit summary                                         审计总结，审计小结
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audit team                                         审计小组 |sz`w^#  
audit test                                    审计测试 "6rZn_H/|  
audit trail                                          审计轨迹 mLX1w)=r  
audit work                                        审计工作 B[7|]"L@  
audit working paper                                 审计工作底稿 <\Nf6>_qEM  
audited financial statement                        审计会计报表，已审计财务报表 ):?ype>  
Auditing Guidelines (the～)                      审计规范指南 v
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auditing standards                             审计准则 8}h ^Frh  
audit-oriented working paper                          (审计)业务类工作底稿 zMb7a_W  
authorisation                                     授权 K0 .f4o  
authorisation of transaction                       交易的授权 cAC2Xq  
availability                                         可获得性 o+{}O_r  
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balance                                      余额；差额；平衡 L^rtypkJ  
balance sheet                                    资产负债表 , M$*c  
bank                                                 银行 ]YkF^Pf!v  
bank account                                    银行账户，银行户头 :Bp{yUgi@  
bank statement                                 银行对账单 hABC rd Em  
barter transaction                              易货交易，以物换物交易
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basis of audit                                    审计依据 "{;]T  
basis of preparation                                (会计报表的)编制基础 g.aNITjP  
book of account                               账目，账簿 Pa2HFy2  
borrowing                                         借款，贷款，借债 xjOy3_Js  
branch                                              分支，分支机构，分店 [bkMl+:/HG  
brought forward                                (账户余额等的)承上年，承上期，承上页 f|Kd{ $VO  
budget                                              预算 DrbjqQL+.  
building                                      建筑物；大楼 K1uN(T.Ju  
business conditions                                  业务情况，经营情况 ,R0@`t1 p  
business licence                               (企业等的)营业执照 ^ cN-   
business relation                                业务关系 mH*42XC*  
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