[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 O9By5j 4  
　　 
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审计词汇英汉对照 w8Z#]kRv
 
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ability to continue as a going concern               持续经营能力 + <E zv  
acceptability                                     可接受性，可接受程度 l\V1c90m  
acceptable level of detection risk                     检查风险的可接受水平
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acceptance of engagement                       接受委托 9%NsW3|  
accepting the engagement for the first time              首次接受委托 ."BXA8c;A  
access to asset                                         对资产的接触 aBaiX
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according to                                     根据，依据，依照 \ Xh C  
account balance                                账户余额 hO.b?>3NL  
account for                                       对……进行会计处理，核算；解释 ,T zlW\?\  
accounting                                        会计，会计学 y_n4Y[4g  
accounting advisory serve                        会计咨询服务 #>:S&R?2t  
accounting firm                                 会计师事务所 [DeDU:  
accounting information                      会计信息，会计资料 A+dx7anUz  
accounting period                             会计期间 K O\HH  
accounting policies                                   会计政策 !=,zy  
accounting professional bodies                 会计职业组织，会计职业团体 nZ'jjS[!  
accounting records                                   会计记录 UTu~"uCR  
accounting responsibility                           会计责任 P
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accounting service                             会计服务 'do2n/  
accounting standards                                会计准则 2Ul8<${c{  
Accounting Standards for Business Enterprises       企业会计准则 C)yw b6  
accounting system                             会计系统 j96}E/gF  
accounting treatment                                会计处理 iZnLgkk@  
accuracy                                    准确性，精确性 )ADI[+KW  
additional audit procedures                      追加审计程序 $X Uck[  
addressee                                         收件人，收信人 hV,T889'  
Administration of State-owned Assets  (the～)     国有资产管理局 QbHX
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administrative laws and regulations                 行政法规 ZaY|v-  
adverse impact                                 不利影响，负面影响 9"S iHp\)  
adverse opinion                                反对意见 ?d?.&nt  
advisory group                                  咨询组，顾问组 GQYn |vm  
agency fee                                        代理费，代理费用 Oj%5FUP~[%  
aggregate                                          总计，合计为…… Gq[5H(0/c  
alternation of document and record                 变造文件和记录 zJ}abo6rVw  
alternative audit procedures                      替代审计程序，备选审计程序 \l3z<\  
amend                                              修改，修订 @UdF6:T  
amortisation                                      摊销 d\3 %5 Y  
analytical capacity                             分析能力 c9jS !uDMK  
analytical procedures                               分析性程序 (:E@kpK  
annual financial statements                        年度会计报表，年度财务报表 -U$;\1--  
appendix                                          附录，附表 )XSHKPTQ1  
applicable                                         适用的 kGnT4R*E  
applicable laws and regulations                 适用的法规 "eTALRL'o  
application systems                                  应用系统 N\tFK*U^I  
apply consistently                              一贯地执行，一贯地实施 fNx!'{o"  
appropriate                                       适当的，合适的； Ue;Z)}  
征用，挪用 @.k^ 8hc  
appropriate authorization                          适当的授权 OYWHiXE6]  
appropriateness of audit evidence                    审计证据的适当性 T<Y*();Zo  
approval                                    批准，核准 F%lC%~-qh  
assertion                                    (会计报表上的)认定；确认 x4LPrF1  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 :!CnGKgt  
asset                                                 资产，财产 (?(gz#-  
asset restructuring                             资产重组 K>~YO~~  
assignment of duties                                 职责的划分 (m Yi  
assistant                                     助理，助理人员 g&w~eWpk  
associated company                                 联属公司，联营公司 H-e$~vEbP  
association                                        联合，结合；协会，社团 Z 6Mjc/  
assumption                                       假设，假定 a"O;DYh  
at a given date                                         在某一特定时日 ;q%z\gA  
attestation                                         鉴证，公证 38X{>*  
attestation service                             鉴证服务 {y5 L  
audit adjustment                                审计调整 R87@
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audit areas                                        审计领域 -:r<sv$  
audit conclusion                                审计结论 =#Jx~d[C  
audit effectiveness                             审计效果 [8Z#HjhQ  
audit efficiency                                  审计效率 SFwY%2np)!  
audit engagement letter                      审计业务约定书 #M!{D  
audit evidence                                          审计证据 q4!\^HwQ  
audit fee                                    审计费 V,& O
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audit files                                          审计档案 l9j=;h  
audit findings                                     审计中发现的事项 8"d??3ZXJ  
audit implementation stage                        审计实施阶段 :,qvqh][  
audit mark                                        审计标识 rzie_)a Y%  
audit materiality                                 审计重要性 K9}Brhe  
audit method                                     审计方法 c]U+6JH  
audit objective                                         审计目标，审计目的 #>G:6'r  
audit of financial statements                      会计报表审计，财务报表审计 s}UJv\*  
audit opinion                                     审计意见  FY)]yz  
audit period                                      被审计期间，被审计年度 ->IZZ5G<  
audit plan                                          审计计划 /4 Kd
  
audit planning                                    编制审计计划，制定审计计划，审计计划 *a8<cf  
audit planning stage                                  审计计划阶段 RiQg]3oY  
audit procedure                                审计程序 2PeMt^  
audit programme                               审计程序表，具体审计计划 bxO/FrwTj{  
audit report                                       审计报告 $g VbeQ  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 dSTyx#o  
audit report with a qualified opinion                 有保留意见的审计报告 QH7 GEj]  
audit report with an adverse opinion                否定意见的审计报告 `h:!^"G  
audit report with dual dates                      双重日期审计报告 8n2;47 a  
audit reporting stage                                 审计报告阶段 {/5aF_0D.  
audit responsibility                                   审计责任 T]/>c  
audit results                                      审计结果 Fx1FxwIJ  
audit risk                                          审计风险 ;{R;lF,  
audit sampling                                          审计抽样 |9FrVO$M  
audit sampling techniques                         审计抽样方法，审计抽样技术 Vz-q7*o$S  
audit strategies                                  审计策略 92D~trn  
audit summary                                         审计总结，审计小结 e9Gu`$K  
audit team                                         审计小组 _e8v12s  
audit test                                    审计测试 @\oZ2sB  
audit trail                                          审计轨迹 |Go$z3bx  
audit work                                        审计工作 KC:6^h'.  
audit working paper                                 审计工作底稿 ld|GY>rH  
audited financial statement                        审计会计报表，已审计财务报表 X6t9*|C  
Auditing Guidelines (the～)                      审计规范指南 WH7UJCQ  
auditing standards                             审计准则 =\)zb'\=d  
audit-oriented working paper                          (审计)业务类工作底稿 3PLA*n+%  
authorisation                                     授权 ?D9iCP~~  
authorisation of transaction                       交易的授权 qZV|}M>P)  
availability                                         可获得性 v}AjW%rB  
B ;;CNr_  
balance                                      余额；差额；平衡 8sI$  
balance sheet                                    资产负债表 km^ZF<.@  
bank                                                 银行 -U_,RMw~  
bank account                                    银行账户，银行户头 Xj30bt  
bank statement                                 银行对账单 .tHc*Eh  
barter transaction                              易货交易，以物换物交易 x11riK  
basis of audit                                    审计依据 H FyQ$pbBU  
basis of preparation                                (会计报表的)编制基础 7042?\\=  
book of account                               账目，账簿 O/(vimx.#F  
borrowing                                         借款，贷款，借债 l(F\5Ys  
branch                                              分支，分支机构，分店
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brought forward                                (账户余额等的)承上年，承上期，承上页 -h ^MX  
budget                                              预算 :w|=o9J  
building                                      建筑物；大楼 ;0?OBUDO  
business conditions                                  业务情况，经营情况 Ml?KnSb  
business licence                               (企业等的)营业执照 ;+o6"ky5  
business relation                                业务关系 DVg$rm`  
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