[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 Tv,.  
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审计词汇英汉对照 kJi&9  
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ability to continue as a going concern               持续经营能力 G
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acceptability                                     可接受性，可接受程度 ^}/ E~Sg7\  
acceptable level of detection risk                     检查风险的可接受水平 e$+f~~K  
acceptance of engagement                       接受委托  Am%a4{b  
accepting the engagement for the first time              首次接受委托 %iL@:'?K  
access to asset                                         对资产的接触 Xe3z6  
according to                                     根据，依据，依照 6+nMH +[  
account balance                                账户余额 Z F yX@#B9  
account for                                       对……进行会计处理，核算；解释 }42qMOi#w1  
accounting                                        会计，会计学 < ivqe"m  
accounting advisory serve                        会计咨询服务 x$?7)F&z  
accounting firm                                 会计师事务所 +bc#GzVF  
accounting information                      会计信息，会计资料 1;kG [z=A  
accounting period                             会计期间 _O)2  
accounting policies                                   会计政策 ,C,e/>+My  
accounting professional bodies                 会计职业组织，会计职业团体 e(=~K@m  
accounting records                                   会计记录 ^Ii \vk  
accounting responsibility                           会计责任 h3]@M$Y[  
accounting service                             会计服务 'Rkvsch  
accounting standards                                会计准则 i=X*  
Accounting Standards for Business Enterprises       企业会计准则 #"p1Qea$  
accounting system                             会计系统 !E {
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accounting treatment                                会计处理 opcR~tg@r  
accuracy                                    准确性，精确性 gUH'DS]{  
additional audit procedures                      追加审计程序 lc3 S|4  
addressee                                         收件人，收信人 E7NbP
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Administration of State-owned Assets  (the～)     国有资产管理局 yg-F J/  
administrative laws and regulations                 行政法规 y }&4HrT&  
adverse impact                                 不利影响，负面影响 $dZ>bXUw:  
adverse opinion                                反对意见 }]g95xT  
advisory group                                  咨询组，顾问组 : >wQwf  
agency fee                                        代理费，代理费用 UC+7-y,
  
aggregate                                          总计，合计为…… zJuRth)(,  
alternation of document and record                 变造文件和记录 2 ]DCF  
alternative audit procedures                      替代审计程序，备选审计程序 FJd8s*  
amend                                              修改，修订 k99gjL`  
amortisation                                      摊销 y@kcXlY  
analytical capacity                             分析能力 %eJ\d?nw  
analytical procedures                               分析性程序 A eGG  
annual financial statements                        年度会计报表，年度财务报表 Cwsoz  
appendix                                          附录，附表 x?f0H k+  
applicable                                         适用的 s la*3~?*  
applicable laws and regulations                 适用的法规 x7KcO0F{  
application systems                                  应用系统 e>,9]{N+$  
apply consistently                              一贯地执行，一贯地实施 BbXU|QtY  
appropriate                                       适当的，合适的； R?bn,T>  
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appropriate authorization                          适当的授权 }c35FM,  
appropriateness of audit evidence                    审计证据的适当性 B%eDBu ")  
approval                                    批准，核准 '"xL}8HX}  
assertion                                    (会计报表上的)认定；确认 <;z[+6T  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 S_|9j{w)  
asset                                                 资产，财产 /zl3&~4  
asset restructuring                             资产重组 N /sEec  
assignment of duties                                 职责的划分 K9C@dvFH  
assistant                                     助理，助理人员 dXhCyr%"6  
associated company                                 联属公司，联营公司 JtYYT/PB  
association                                        联合，结合；协会，社团 9
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assumption                                       假设，假定 462!;/y  
at a given date                                         在某一特定时日 qab) 1ft  
attestation                                         鉴证，公证 ?#BZ `H  
attestation service                             鉴证服务 '0R/6Z|/Y  
audit adjustment                                审计调整 !cN?SGafZI  
audit areas                                        审计领域 <ELziE~>V  
audit conclusion                                审计结论 ^o $W  
audit effectiveness                             审计效果 ERfd7V<c>  
audit efficiency                                  审计效率 ]r/(n]=(  
audit engagement letter                      审计业务约定书 C(F1VS  
audit evidence                                          审计证据 (XbMrPKG  
audit fee                                    审计费 zdLVxL>87  
audit files                                          审计档案 C3 gZ6m  
audit findings                                     审计中发现的事项 /'&.aGW4%  
audit implementation stage                        审计实施阶段 00` bL  
audit mark                                        审计标识 bK$/,,0=X/  
audit materiality                                 审计重要性 6P%<[Z  
audit method                                     审计方法 1-6gB@cvQ  
audit objective                                         审计目标，审计目的 69[V <1  
audit of financial statements                      会计报表审计，财务报表审计 E6'8Zb  
audit opinion                                     审计意见 DL'd&;6  
audit period                                      被审计期间，被审计年度 '^Pq(b~  
audit plan                                          审计计划 kf+JM/  
audit planning                                    编制审计计划，制定审计计划，审计计划 }yx=(+jP  
audit planning stage                                  审计计划阶段 lS n5=^]q  
audit procedure                                审计程序 kF(Ce{;z  
audit programme                               审计程序表，具体审计计划 F-$Z,Q]S  
audit report                                       审计报告 \3t,|%v  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 tSEA999  
audit report with a qualified opinion                 有保留意见的审计报告 sTKab :  
audit report with an adverse opinion                否定意见的审计报告 VFilF<jvu  
audit report with dual dates                      双重日期审计报告 \3%W_vU_  
audit reporting stage                                 审计报告阶段 ZhGh{D[,  
audit responsibility                                   审计责任
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audit results                                      审计结果 y0scL7/  
audit risk                                          审计风险 #2Ac  
audit sampling                                          审计抽样 #'J~Xk   
audit sampling techniques                         审计抽样方法，审计抽样技术 u{g]gA8s  
audit strategies                                  审计策略 -]Q3/"Q  
audit summary                                         审计总结，审计小结 &q4ox71  
audit team                                         审计小组 `xISkW4%  
audit test                                    审计测试 vn|TiZ  
audit trail                                          审计轨迹 4]"a;(  
audit work                                        审计工作 ijvNmn1k  
audit working paper                                 审计工作底稿 t*o7,  
audited financial statement                        审计会计报表，已审计财务报表 m5e\rMN~>\  
Auditing Guidelines (the～)                      审计规范指南 eZynF<i  
auditing standards                             审计准则 ge^!F>whr  
audit-oriented working paper                          (审计)业务类工作底稿 gb]hOB7g  
authorisation                                     授权 *mf}bTiS  
authorisation of transaction                       交易的授权 5+y@ ]5&g  
availability                                         可获得性 hX0RET  
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balance                                      余额；差额；平衡 =Ml|l$  
balance sheet                                    资产负债表 i%xI9BO9  
bank                                                 银行 IgLVn<5n  
bank account                                    银行账户，银行户头 3sS=?q  
bank statement                                 银行对账单 >ysriPnQ  
barter transaction                              易货交易，以物换物交易 h^['rmd  
basis of audit                                    审计依据 XXXljh6  
basis of preparation                                (会计报表的)编制基础 k|^vCZ<(x  
book of account                               账目，账簿 :0B |<~lX  
borrowing                                         借款，贷款，借债 >-VWm A  
branch                                              分支，分支机构，分店 {VBR/M(q  
brought forward                                (账户余额等的)承上年，承上期，承上页 U!x0,sr  
budget                                              预算 Er`TryN|}  
building                                      建筑物；大楼 d0'7efC+  
business conditions                                  业务情况，经营情况 'n>K^rA  
business licence                               (企业等的)营业执照 ~@xT]D!BQ  
business relation                                业务关系 d?JAUbqy  
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