[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 V^Hu3aUx8  
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审计词汇英汉对照 5XLs}:  
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ability to continue as a going concern               持续经营能力 ':R,53tjl  
acceptability                                     可接受性，可接受程度 d6i6hcQE  
acceptable level of detection risk                     检查风险的可接受水平 )/t?!T.[  
acceptance of engagement                       接受委托 h=_mNG>R)  
accepting the engagement for the first time              首次接受委托 :a: l j  
access to asset                                         对资产的接触 r\;ut4wy  
according to                                     根据，依据，依照 fL]Pztsk+  
account balance                                账户余额 jSc#+ _y  
account for                                       对……进行会计处理，核算；解释 @|'5n  
accounting                                        会计，会计学 Q]o C47(  
accounting advisory serve                        会计咨询服务 XR!us/U`a  
accounting firm                                 会计师事务所 US  
accounting information                      会计信息，会计资料 fb da  
accounting period                             会计期间 `-3o+ID\  
accounting policies                                   会计政策 'EFyIVezg9  
accounting professional bodies                 会计职业组织，会计职业团体 gl&5l1&  
accounting records                                   会计记录 "`[!Lz
 
accounting responsibility                           会计责任 R>`}e+-D  
accounting service                             会计服务 jmg! Ml  
accounting standards                                会计准则 Mc!Xf[  
Accounting Standards for Business Enterprises       企业会计准则 V(Yxh+KU  
accounting system                             会计系统 ^}f -!nf[  
accounting treatment                                会计处理 B^%1Rpcn  
accuracy                                    准确性，精确性 l]<L [Y,E-  
additional audit procedures                      追加审计程序 i_][PT H  
addressee                                         收件人，收信人
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Administration of State-owned Assets  (the～)     国有资产管理局 Q?AmOo-a  
administrative laws and regulations                 行政法规 .vG,fuf8  
adverse impact                                 不利影响，负面影响 ];%0qb  
adverse opinion                                反对意见 q$G,KRy/  
advisory group                                  咨询组，顾问组 NzKUtwnIz  
agency fee                                        代理费，代理费用 KgN)JD>  
aggregate                                          总计，合计为…… nADX 0KI  
alternation of document and record                 变造文件和记录 >R/$1e1Y  
alternative audit procedures                      替代审计程序，备选审计程序 #P#-xz  
amend                                              修改，修订 7w;O}ax
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amortisation                                      摊销 c%*($)#  
analytical capacity                             分析能力 &uUo3qXQ5l  
analytical procedures                               分析性程序 kF7V.m/~o  
annual financial statements                        年度会计报表，年度财务报表 'B0{U4?   
appendix                                          附录，附表 :fk2 ]{KTL  
applicable                                         适用的 W(RF n`g\  
applicable laws and regulations                 适用的法规 .Wi{lt  
application systems                                  应用系统 ?OdJ qw0,G  
apply consistently                              一贯地执行，一贯地实施 ^TB>.c@`*  
appropriate                                       适当的，合适的； p$7#}s  
征用，挪用 ; v  
appropriate authorization                          适当的授权 0ult7s}  
appropriateness of audit evidence                    审计证据的适当性 !6&W,0<  
approval                                    批准，核准 W0jZOP5_.$  
assertion                                    (会计报表上的)认定；确认 L}#0I+Ml7  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 .yENM[- bQ  
asset                                                 资产，财产 S]sk7  
asset restructuring                             资产重组 5BR5X\f0  
assignment of duties                                 职责的划分 qC!&x,}3  
assistant                                     助理，助理人员 p (FlR?= S  
associated company                                 联属公司，联营公司 d7Ur$K\=y  
association                                        联合，结合；协会，社团 >ds%].$-\  
assumption                                       假设，假定 Cc?TSZ8[  
at a given date                                         在某一特定时日 fQ>4MKLw=d  
attestation                                         鉴证，公证 ~tB;@
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attestation service                             鉴证服务 t0:AScZY   
audit adjustment                                审计调整 )x#5Il H  
audit areas                                        审计领域 Ut]+k+ 4  
audit conclusion                                审计结论 <*H^(0  
audit effectiveness                             审计效果 vFrt|JC_{  
audit efficiency                                  审计效率 :"0J=>PH:  
audit engagement letter                      审计业务约定书 UkCnqNvx  
audit evidence                                          审计证据 h?\2_s  
audit fee                                    审计费 C9S@v D+  
audit files                                          审计档案 /W#O +  
audit findings                                     审计中发现的事项 xr(
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audit implementation stage                        审计实施阶段 URcR  
audit mark                                        审计标识 *p ? e.%nd  
audit materiality                                 审计重要性 Q4s&E\}  
audit method                                     审计方法 y?[snrK G  
audit objective                                         审计目标，审计目的 )_zlrX  
audit of financial statements                      会计报表审计，财务报表审计 z41_oG7  
audit opinion                                     审计意见 Ra Sz>-3d  
audit period                                      被审计期间，被审计年度 E& 36H  
audit plan                                          审计计划 [AEBF2OIv  
audit planning                                    编制审计计划，制定审计计划，审计计划 DJh&#b  
audit planning stage                                  审计计划阶段 !a1i Un9  
audit procedure                                审计程序 ;)DzCc/  
audit programme                               审计程序表，具体审计计划 &;H{cv`  
audit report                                       审计报告 -'rj&x{Q)U  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 X_; *`,<T  
audit report with a qualified opinion                 有保留意见的审计报告 %R0v5=2'  
audit report with an adverse opinion                否定意见的审计报告 *.y'(tj[  
audit report with dual dates                      双重日期审计报告 b`cYpcs  
audit reporting stage                                 审计报告阶段 KGZ?b2N?Va  
audit responsibility                                   审计责任 !jS4!2'  
audit results                                      审计结果 1TqF6`;+  
audit risk                                          审计风险 B{, Bno  
audit sampling                                          审计抽样 OsW"CF2  
audit sampling techniques                         审计抽样方法，审计抽样技术 5!fSW2N  
audit strategies                                  审计策略 ;np_%?is  
audit summary                                         审计总结，审计小结 J;~|ph  
audit team                                         审计小组 t\5c@j p  
audit test                                    审计测试 #!!AbuhzK{  
audit trail                                          审计轨迹 }(i(Ar-  
audit work                                        审计工作 i|2$8G3  
audit working paper                                 审计工作底稿 FuP}Kec  
audited financial statement                        审计会计报表，已审计财务报表 #0MK(Ut/  
Auditing Guidelines (the～)                      审计规范指南  ';lfS  
auditing standards                             审计准则 +802`eax  
audit-oriented working paper                          (审计)业务类工作底稿 qMgfMhQ7DU  
authorisation                                     授权 '_Wt}{h  
authorisation of transaction                       交易的授权 , p0KLU\-  
availability                                         可获得性 [%.18FWI  
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balance                                      余额；差额；平衡 :4;S"p  
balance sheet                                    资产负债表 Jirct,k  
bank                                                 银行 7~.ZE   
bank account                                    银行账户，银行户头 \.>.c g  
bank statement                                 银行对账单 ;/Q6i  
barter transaction                              易货交易，以物换物交易 d7~j^v)=^  
basis of audit                                    审计依据 Dr 'sIH^  
basis of preparation                                (会计报表的)编制基础 6+%-GgPf  
book of account                               账目，账簿 ]V<"(?,K  
borrowing                                         借款，贷款，借债 <Zr FOb  
branch                                              分支，分支机构，分店 E/"SU*Co  
brought forward                                (账户余额等的)承上年，承上期，承上页 ;:_(7|  
budget                                              预算 :Y.e[@!1x  
building                                      建筑物；大楼 i`~~+6`J  
business conditions                                  业务情况，经营情况 STlPT5e.}  
business licence                               (企业等的)营业执照 }N|\   
business relation                                业务关系 ,I39&;Iq  
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