[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 :|mkI#P.  
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审计词汇英汉对照 4'=N{.TtO  
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ability to continue as a going concern               持续经营能力 ?i
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acceptability                                     可接受性，可接受程度 lH>XIEj  
acceptable level of detection risk                     检查风险的可接受水平 N9|.D.#MF  
acceptance of engagement                       接受委托 w[G_w:$a  
accepting the engagement for the first time              首次接受委托 W)~.o/;  
access to asset                                         对资产的接触 `v{X@x  
according to                                     根据，依据，依照 *c c+
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account balance                                账户余额 N6 8>`  
account for                                       对……进行会计处理，核算；解释 vfDb9QP  
accounting                                        会计，会计学 {xoo9jq-  
accounting advisory serve                        会计咨询服务 j7+t@DqQ  
accounting firm                                 会计师事务所
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accounting information                      会计信息，会计资料 W+S; Do  
accounting period                             会计期间 -{%''(G  
accounting policies                                   会计政策 Y6PA\7Y\  
accounting professional bodies                 会计职业组织，会计职业团体 oA%[x  
accounting records                                   会计记录 )fL*Ws6  
accounting responsibility                           会计责任 PCfs6.*5Mf  
accounting service                             会计服务 ?z u{&aOX|  
accounting standards                                会计准则 K7VG\
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Accounting Standards for Business Enterprises       企业会计准则 ][1u :V/ U  
accounting system                             会计系统 HwuPjc#
 
accounting treatment                                会计处理 ;O11)u?/s|  
accuracy                                    准确性，精确性 9?c^~77  
additional audit procedures                      追加审计程序 .)zISa*Xy  
addressee                                         收件人，收信人 wO%:WL$5  
Administration of State-owned Assets  (the～)     国有资产管理局 1hS~!r'qqv  
administrative laws and regulations                 行政法规 I W_D$pq  
adverse impact                                 不利影响，负面影响 Rw 8o]  
adverse opinion                                反对意见 D dO'  
advisory group                                  咨询组，顾问组 L:Eb(
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agency fee                                        代理费，代理费用 ~mU_`o  
aggregate                                          总计，合计为…… gXJ^o;R>M  
alternation of document and record                 变造文件和记录 ~`H<sJ?9  
alternative audit procedures                      替代审计程序，备选审计程序 :L0W"$  
amend                                              修改，修订 @/FX7O{n:  
amortisation                                      摊销 eR`<9KBH  
analytical capacity                             分析能力 sR.j~R  
analytical procedures                               分析性程序 Th^#H  
annual financial statements                        年度会计报表，年度财务报表 r ngw6?`n-  
appendix                                          附录，附表 ii9/ UtIQ  
applicable                                         适用的 Ti'kn{ Zv  
applicable laws and regulations                 适用的法规 ?Fpl.t~  
application systems                                  应用系统 FJ"9Hs2  
apply consistently                              一贯地执行，一贯地实施 c<e\JJY5?  
appropriate                                       适当的，合适的； &N0|tn  
征用，挪用 ,ua1xsZl&  
appropriate authorization                          适当的授权 qKC*jDW  
appropriateness of audit evidence                    审计证据的适当性 $:wM'&M  
approval                                    批准，核准 Jo<6M'  
assertion                                    (会计报表上的)认定；确认 3PffQ,c[~  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 &J:)*EjVl5  
asset                                                 资产，财产 $uhDBmb  
asset restructuring                             资产重组 7!;/w;C  
assignment of duties                                 职责的划分 edx'p`%d5  
assistant                                     助理，助理人员 [^~9wFNtd  
associated company                                 联属公司，联营公司 I_7EfAqg(  
association                                        联合，结合；协会，社团 2s%M,Nb  
assumption                                       假设，假定 UULL:vqq  
at a given date                                         在某一特定时日 lJ#>Y5Qg  
attestation                                         鉴证，公证 8$Yf#;m[
 
attestation service                             鉴证服务 ^j}sS!p  
audit adjustment                                审计调整
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audit areas                                        审计领域 G.
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audit conclusion                                审计结论 G9Tix\SpF  
audit effectiveness                             审计效果 ,c l<74d  
audit efficiency                                  审计效率 k5(yf~!c  
audit engagement letter                      审计业务约定书 yfQE8v+  
audit evidence                                          审计证据 k1zt|  
audit fee                                    审计费 +to9].O7y  
audit files                                          审计档案 /GGu` f  
audit findings                                     审计中发现的事项 BwD1}1jp  
audit implementation stage                        审计实施阶段 ^MV%\0o  
audit mark                                        审计标识 V.:A'!$#  
audit materiality                                 审计重要性 yG$@!*|  
audit method                                     审计方法 A8GlE  
audit objective                                         审计目标，审计目的 oW6<7>1M7  
audit of financial statements                      会计报表审计，财务报表审计 ><c5Humr  
audit opinion                                     审计意见 7!wnx.  
audit period                                      被审计期间，被审计年度 Pc==]H(  
audit plan                                          审计计划 ;jI"|v{vnS  
audit planning                                    编制审计计划，制定审计计划，审计计划 yVzg<%CR^  
audit planning stage                                  审计计划阶段 `wd*&vl  
audit procedure                                审计程序 kZ%W?#  
audit programme                               审计程序表，具体审计计划 \;gt&*$-  
audit report                                       审计报告 ,5*xE\9G  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 5T#D5Z<m  
audit report with a qualified opinion                 有保留意见的审计报告 mXj Ljgc}  
audit report with an adverse opinion                否定意见的审计报告 d<nB=r!*  
audit report with dual dates                      双重日期审计报告 1G.gPx[  
audit reporting stage                                 审计报告阶段 tta0sJ8i  
audit responsibility                                   审计责任 S'p`ECfVMA  
audit results                                      审计结果 -$z"74  
audit risk                                          审计风险 F*:NKT d  
audit sampling                                          审计抽样 |9$'?4F  
audit sampling techniques                         审计抽样方法，审计抽样技术 Wb
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audit strategies                                  审计策略 ,s&~U<Z  
audit summary                                         审计总结，审计小结 Uy|=A7Ad c  
audit team                                         审计小组 15DK\_;  
audit test                                    审计测试 6*33k'=;F  
audit trail                                          审计轨迹 X.9MOdG70  
audit work                                        审计工作 '$-,;vnP0  
audit working paper                                 审计工作底稿 }/3pC a  
audited financial statement                        审计会计报表，已审计财务报表 6'!{0 5=m  
Auditing Guidelines (the～)                      审计规范指南 ^oO5t-9<!  
auditing standards                             审计准则 ^QR'yt3e  
audit-oriented working paper                          (审计)业务类工作底稿 FD+PD:cQn  
authorisation                                     授权 l{m~d!w`a  
authorisation of transaction                       交易的授权 Vp"Ug,1  
availability                                         可获得性 LlY*r+Cgl1  
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balance                                      余额；差额；平衡 9$@ g;?}Ps  
balance sheet                                    资产负债表 Ab<Ok\e5  
bank                                                 银行 Jd"s~n<>K  
bank account                                    银行账户，银行户头 `h5eej&s(  
bank statement                                 银行对账单 |ZlT>u  
barter transaction                              易货交易，以物换物交易 YKOO(?lv  
basis of audit                                    审计依据 NVWeJ+w  
basis of preparation                                (会计报表的)编制基础 \+Ln~\Sv  
book of account                               账目，账簿 pt
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borrowing                                         借款，贷款，借债 2BA9T nxC  
branch                                              分支，分支机构，分店 7qK0!fk5  
brought forward                                (账户余额等的)承上年，承上期，承上页 &ntP ~!w  
budget                                              预算 rtmt3  
building                                      建筑物；大楼 Q4LlToHn  
business conditions                                  业务情况，经营情况 e -]c  
business licence                               (企业等的)营业执照 kDl4t]j  
business relation                                业务关系 $_zkq@  
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