[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 jyC>~}?  
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审计词汇英汉对照 [}y"rs`!  
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ability to continue as a going concern               持续经营能力 ]v.Yt/&C{  
acceptability                                     可接受性，可接受程度 qb5I
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acceptable level of detection risk                     检查风险的可接受水平 #}xPOz7:  
acceptance of engagement                       接受委托 >IHf5})R  
accepting the engagement for the first time              首次接受委托 {>l`P
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access to asset                                         对资产的接触 Xa[lX8$zL  
according to                                     根据，依据，依照 T7Yg^ -"  
account balance                                账户余额 42 Sk`  
account for                                       对……进行会计处理，核算；解释 bfA9aT  
accounting                                        会计，会计学 n7d`J_%s  
accounting advisory serve                        会计咨询服务 -ha[xM05  
accounting firm                                 会计师事务所 a0Q\]S  
accounting information                      会计信息，会计资料 BF]+fs`  
accounting period                             会计期间 \>4x7mF!  
accounting policies                                   会计政策 zxvowM  
accounting professional bodies                 会计职业组织，会计职业团体 O9F#gO|!  
accounting records                                   会计记录 PSa"u5O  
accounting responsibility                           会计责任 b!g8NG  
accounting service                             会计服务 J+*n}He,  
accounting standards                                会计准则 XPcx"zv\  
Accounting Standards for Business Enterprises       企业会计准则 m`8tHHF  
accounting system                             会计系统 n:YA4t7S  
accounting treatment                                会计处理 el,n5OZ7  
accuracy                                    准确性，精确性 !_h<w?)  
additional audit procedures                      追加审计程序 Q3x.qz  
addressee                                         收件人，收信人 )X-TJ+d  
Administration of State-owned Assets  (the～)     国有资产管理局 3<HPZWc  
administrative laws and regulations                 行政法规 jI807g+  
adverse impact                                 不利影响，负面影响 }C&kzJBEF  
adverse opinion                                反对意见 xiQ;lE   
advisory group                                  咨询组，顾问组 +#ANc;2g  
agency fee                                        代理费，代理费用
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aggregate                                          总计，合计为…… U+g<lgH1J  
alternation of document and record                 变造文件和记录 NGb\e5?  
alternative audit procedures                      替代审计程序，备选审计程序 p\M\mK  
amend                                              修改，修订 sTO9>~sj  
amortisation                                      摊销 o<%s\n  
analytical capacity                             分析能力 "_e/O&-cH  
analytical procedures                               分析性程序 z=VL|Du1OT  
annual financial statements                        年度会计报表，年度财务报表 -44''w?z  
appendix                                          附录，附表 I`EgR?5 `  
applicable                                         适用的 XJi^
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applicable laws and regulations                 适用的法规 4gK_'b6"  
application systems                                  应用系统 pJ]i)$M  
apply consistently                              一贯地执行，一贯地实施 \+sP<'~M  
appropriate                                       适当的，合适的； B!z5P"C(~  
征用，挪用 j0[ 9Cj^%c  
appropriate authorization                          适当的授权 )NS&1$  
appropriateness of audit evidence                    审计证据的适当性 Hf$LWPL)lM  
approval                                    批准，核准 $9O%,
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assertion                                    (会计报表上的)认定；确认 +W9#^  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 #me'1/z  
asset                                                 资产，财产 W=T,hOyh<W  
asset restructuring                             资产重组 wmG[*a_H  
assignment of duties                                 职责的划分 kc70HrG  
assistant                                     助理，助理人员 a,*~wmg  
associated company                                 联属公司，联营公司 Tof H=d  
association                                        联合，结合；协会，社团 _ ?Z :m  
assumption                                       假设，假定 w.\#!@kZ!  
at a given date                                         在某一特定时日 :0B' b   
attestation                                         鉴证，公证 }z8HS< #Q  
attestation service                             鉴证服务 {H%1sI  
audit adjustment                                审计调整 4PAuEM/z  
audit areas                                        审计领域 .[4Dvt|>6  
audit conclusion                                审计结论 /*5lO;!s{  
audit effectiveness                             审计效果 au 5qbP  
audit efficiency                                  审计效率 6@o *"4~Q  
audit engagement letter                      审计业务约定书 H: M;H=0  
audit evidence                                          审计证据 $N)b6(}F10  
audit fee                                    审计费 96 !e:TU  
audit files                                          审计档案 3F6=/  
audit findings                                     审计中发现的事项 AVbGJ+  
audit implementation stage                        审计实施阶段 %t\~3pw=  
audit mark                                        审计标识 Y:}!W  
audit materiality                                 审计重要性
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audit method                                     审计方法 5Mq7l$]h$  
audit objective                                         审计目标，审计目的 YX:[],FP  
audit of financial statements                      会计报表审计，财务报表审计 LdM9k(  
audit opinion                                     审计意见 _l;$<]re\k  
audit period                                      被审计期间，被审计年度 _lj&}>l  
audit plan                                          审计计划 !*l5%H  
audit planning                                    编制审计计划，制定审计计划，审计计划 $q~:%pQv  
audit planning stage                                  审计计划阶段 )~l`%+
 
audit procedure                                审计程序 k3B-;%3I;  
audit programme                               审计程序表，具体审计计划 CA{(x(W\:  
audit report                                       审计报告 D/-$~u_o  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 Lcpz(W^  
audit report with a qualified opinion                 有保留意见的审计报告 +Qe&#"O0  
audit report with an adverse opinion                否定意见的审计报告 c
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audit report with dual dates                      双重日期审计报告 K-b'jP\  
audit reporting stage                                 审计报告阶段 =Wj{J.7mf]  
audit responsibility                                   审计责任 ]#VNZ#("  
audit results                                      审计结果 NYcF]K}[  
audit risk                                          审计风险 H
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audit sampling                                          审计抽样 E|fQbkfw  
audit sampling techniques                         审计抽样方法，审计抽样技术 9xm'0 '  
audit strategies                                  审计策略 L4L[@tMPmY  
audit summary                                         审计总结，审计小结 yl[6b1  
audit team                                         审计小组 +kK6G#c  
audit test                                    审计测试 *N
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audit trail                                          审计轨迹 \E<t'\>@ X  
audit work                                        审计工作 'P^6H$0  
audit working paper                                 审计工作底稿 z;VabOr^  
audited financial statement                        审计会计报表，已审计财务报表 =whYo?cE(  
Auditing Guidelines (the～)                      审计规范指南 gP?uLnzvi  
auditing standards                             审计准则 =icynW^Fr  
audit-oriented working paper                          (审计)业务类工作底稿 RIO4`,  
authorisation                                     授权 4D-4BxN*  
authorisation of transaction                       交易的授权 b\O%gg\p%!  
availability                                         可获得性 ~Z#jIG<?g  
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balance                                      余额；差额；平衡 )6 _+  
balance sheet                                    资产负债表 T1Q c?5K^  
bank                                                 银行 xi
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bank account                                    银行账户，银行户头 h#>%\Pvt;  
bank statement                                 银行对账单
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barter transaction                              易货交易，以物换物交易 a!US:^}lu  
basis of audit                                    审计依据 'sCj|=y2Qc  
basis of preparation                                (会计报表的)编制基础 h NCoX*icd  
book of account                               账目，账簿 V@"Y"}4n4  
borrowing                                         借款，贷款，借债 cKKl\g@}  
branch                                              分支，分支机构，分店 |4@su"OA  
brought forward                                (账户余额等的)承上年，承上期，承上页 (7qdrAeP  
budget                                              预算 +$F_7Hx  
building                                      建筑物；大楼 Ux
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business conditions                                  业务情况，经营情况 cj!Ew}o40D  
business licence                               (企业等的)营业执照 k7gm)}RKcu  
business relation                                业务关系 =#"ZO  
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