[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 }M9DqZ;I  
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审计词汇英汉对照 7z&adkG:  
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ability to continue as a going concern               持续经营能力 f0mH|tI`  
acceptability                                     可接受性，可接受程度 kk/+Vx~  
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 Q 9gFTLQ  
accepting the engagement for the first time              首次接受委托 yrE,,N%I  
access to asset                                         对资产的接触 ! F;<xgw  
according to                                     根据，依据，依照 8`inRfpY  
account balance                                账户余额 -0KbdHIKb'  
account for                                       对……进行会计处理，核算；解释 bco[L@6G$  
accounting                                        会计，会计学 {80oRD2=Q  
accounting advisory serve                        会计咨询服务 !7kLFW  
accounting firm                                 会计师事务所 WJY4>7}{B@  
accounting information                      会计信息，会计资料 *t?~)o7  
accounting period                             会计期间 pRiH,:\  
accounting policies                                   会计政策 C{`^9J-  
accounting professional bodies                 会计职业组织，会计职业团体 LG Y!j_bD  
accounting records                                   会计记录 d
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accounting responsibility                           会计责任 iFwyh`Bcg  
accounting service                             会计服务 =!g/2;-or  
accounting standards                                会计准则  {+/ .5  
Accounting Standards for Business Enterprises       企业会计准则  -lP )  
accounting system                             会计系统 (ifqwl62  
accounting treatment                                会计处理 N[a ljC-R  
accuracy                                    准确性，精确性 /H%<oAjp6  
additional audit procedures                      追加审计程序 e\^g|60f_  
addressee                                         收件人，收信人 s#
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Administration of State-owned Assets  (the～)     国有资产管理局 ;o_V!<$  
administrative laws and regulations                 行政法规 /Oq )3fU e  
adverse impact                                 不利影响，负面影响 (pT(&/\8  
adverse opinion                                反对意见 n?ZL"!$  
advisory group                                  咨询组，顾问组 Msv*}^>  
agency fee                                        代理费，代理费用 %0+h  
aggregate                                          总计，合计为…… 0\EpH[m}-  
alternation of document and record                 变造文件和记录 un$ Z7W/  
alternative audit procedures                      替代审计程序，备选审计程序 WbC0H78]  
amend                                              修改，修订 v9t47>V  
amortisation                                      摊销 wr3_Bf3]  
analytical capacity                             分析能力 t?]\M&i&  
analytical procedures                               分析性程序 KJ0xp hf  
annual financial statements                        年度会计报表，年度财务报表 TbKP8zw{  
appendix                                          附录，附表 &J lpA<^s;  
applicable                                         适用的 ,c, Xd  
applicable laws and regulations                 适用的法规 b(.-~c('  
application systems                                  应用系统 i14[3bPLk!  
apply consistently                              一贯地执行，一贯地实施 9S:
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appropriate                                       适当的，合适的； C@TN5?Z  
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appropriate authorization                          适当的授权 .6O52E  
appropriateness of audit evidence                    审计证据的适当性 >-_:*/66!  
approval                                    批准，核准 ?qd,>  
assertion                                    (会计报表上的)认定；确认 3~[`[4n^  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 &\J?[>EJ.  
asset                                                 资产，财产 T:K"  
asset restructuring                             资产重组 u(V  
assignment of duties                                 职责的划分 h` irO5  
assistant                                     助理，助理人员 p3M#XC_H ]  
associated company                                 联属公司，联营公司 w+Z--@\  
association                                        联合，结合；协会，社团 QHHW(InG<  
assumption                                       假设，假定 B `?N,N"  
at a given date                                         在某一特定时日 5y1or  
attestation                                         鉴证，公证 2Ueq6IuQ  
attestation service                             鉴证服务 Lv `#zgo_f  
audit adjustment                                审计调整 j3*M!fM9  
audit areas                                        审计领域 'O.+
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audit conclusion                                审计结论 y-w2O]  
audit effectiveness                             审计效果 wF|0n t  
audit efficiency                                  审计效率 ioB|*D<U2  
audit engagement letter                      审计业务约定书 0K=Qf69Y  
audit evidence                                          审计证据 :V&N\>Wo  
audit fee                                    审计费 A[u)wX^`f^  
audit files                                          审计档案 |A ;o0pL  
audit findings                                     审计中发现的事项 ^=eq .(>  
audit implementation stage                        审计实施阶段 Wmzq  
audit mark                                        审计标识 ES^>[2Y  
audit materiality                                 审计重要性 Uj4Lu  
audit method                                     审计方法 G{@C"H[$<  
audit objective                                         审计目标，审计目的 q*~gWn>T  
audit of financial statements                      会计报表审计，财务报表审计 l
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audit opinion                                     审计意见 eq^TA1>T  
audit period                                      被审计期间，被审计年度 >;&Gz-lm  
audit plan                                          审计计划 O0@w(L-  
audit planning                                    编制审计计划，制定审计计划，审计计划 a$
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audit planning stage                                  审计计划阶段 cU7rq j_  
audit procedure                                审计程序 ^y:FjQC:  
audit programme                               审计程序表，具体审计计划 HG2N-<$  
audit report                                       审计报告 RY9+ 9i  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 ~R :<Bw  
audit report with a qualified opinion                 有保留意见的审计报告 PV?]UUc'n<  
audit report with an adverse opinion                否定意见的审计报告 /SnynZ.q  
audit report with dual dates                      双重日期审计报告 @O@fyAz  
audit reporting stage                                 审计报告阶段 Q Oz9\,C  
audit responsibility                                   审计责任 Dc5bkm  
audit results                                      审计结果 lkV6qIj  
audit risk                                          审计风险 Vo #:CB=8  
audit sampling                                          审计抽样 %oAL  
audit sampling techniques                         审计抽样方法，审计抽样技术 /nc~T3j  
audit strategies                                  审计策略 RS'} nY}  
audit summary                                         审计总结，审计小结 wb]*u7G t/  
audit team                                         审计小组 Y.q>EUSH  
audit test                                    审计测试 A:kkCG!~Nf  
audit trail                                          审计轨迹 sT)6nV  
audit work                                        审计工作 3rxo,pX94  
audit working paper                                 审计工作底稿 Ej' 7h~=v  
audited financial statement                        审计会计报表，已审计财务报表 kt:)W])V  
Auditing Guidelines (the～)                      审计规范指南 RXBb:f  
auditing standards                             审计准则 tC2N>C[N  
audit-oriented working paper                          (审计)业务类工作底稿 >B0D/:R9  
authorisation                                     授权 w|=gSC-o  
authorisation of transaction                       交易的授权 ([Ebsj  
availability                                         可获得性 Q4X7Iu:  
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balance                                      余额；差额；平衡 g]za"U|g  
balance sheet                                    资产负债表 \@i=)dA  
bank                                                 银行 gF3TwA
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bank account                                    银行账户，银行户头 mV<i JZh  
bank statement                                 银行对账单 [#0Yt/G  
barter transaction                              易货交易，以物换物交易 *9J1$Wa  
basis of audit                                    审计依据 WM/#.  
basis of preparation                                (会计报表的)编制基础 nB=0T`vQ  
book of account                               账目，账簿 &ik$L!iX  
borrowing                                         借款，贷款，借债 R8tF/dx>7  
branch                                              分支，分支机构，分店 eK9TAW  
brought forward                                (账户余额等的)承上年，承上期，承上页 "9qp"%  
budget                                              预算 rnu e(t  
building                                      建筑物；大楼 ; yyO0Ha  
business conditions                                  业务情况，经营情况 I0DM=V>;  
business licence                               (企业等的)营业执照 \k;U}Te<  
business relation                                业务关系 s|Zx(.EP  
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