[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 ~FM5]<X)  
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审计词汇英汉对照 zrG&p Z  
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ability to continue as a going concern               持续经营能力 V\WqA8  
acceptability                                     可接受性，可接受程度 W[: n*h  
acceptable level of detection risk                     检查风险的可接受水平 PSNrY e  
acceptance of engagement                       接受委托 aDTNr/I  
accepting the engagement for the first time              首次接受委托 /WB^h6qg  
access to asset                                         对资产的接触 Ylll4w62N  
according to                                     根据，依据，依照 W :jC2,s!m  
account balance                                账户余额 9dr\=e6) C  
account for                                       对……进行会计处理，核算；解释 .T/\5_Bx  
accounting                                        会计，会计学 `$7j:<c=  
accounting advisory serve                        会计咨询服务 '$PiyM|V  
accounting firm                                 会计师事务所 [L"(flY(E  
accounting information                      会计信息，会计资料 -Yy,L%E]F:  
accounting period                             会计期间 @%fNB,H`
 
accounting policies                                   会计政策 |28z4
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accounting professional bodies                 会计职业组织，会计职业团体 vz*QzVk1  
accounting records                                   会计记录 [F/>pL5U$  
accounting responsibility                           会计责任 )&<BQIv9/  
accounting service                             会计服务
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accounting standards                                会计准则 m49 GCo k+  
Accounting Standards for Business Enterprises       企业会计准则 P|_>M SO1'  
accounting system                             会计系统 dmW0SK   
accounting treatment                                会计处理 :aR&t#<"E  
accuracy                                    准确性，精确性 r%JJ5Al.S  
additional audit procedures                      追加审计程序 e-ILUzT  
addressee                                         收件人，收信人 S v$% -x^t  
Administration of State-owned Assets  (the～)     国有资产管理局 3VbMW,_&"  
administrative laws and regulations                 行政法规 fn(KmuNA  
adverse impact                                 不利影响，负面影响 x-+Hy\^@|  
adverse opinion                                反对意见 g>A*kY  
advisory group                                  咨询组，顾问组 p@y?xZS  
agency fee                                        代理费，代理费用 <V#9a83JP  
aggregate                                          总计，合计为…… Dx/BxqG6}_  
alternation of document and record                 变造文件和记录 7/w)^&8  
alternative audit procedures                      替代审计程序，备选审计程序 )"2)r{7:  
amend                                              修改，修订 0~Z>}(  
amortisation                                      摊销 iF?4G^  
analytical capacity                             分析能力 J1T_wA_  
analytical procedures                               分析性程序 D$+9`  
annual financial statements                        年度会计报表，年度财务报表 ] hGU.C"(  
appendix                                          附录，附表 $+!/=8R)  
applicable                                         适用的 !jGe_xB}~  
applicable laws and regulations                 适用的法规 +*]"Yo~]}  
application systems                                  应用系统 Ly0^ L-~|  
apply consistently                              一贯地执行，一贯地实施
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appropriate                                       适当的，合适的； Cb5;l~}L  
征用，挪用 F$y3oX  
appropriate authorization                          适当的授权 Pk!RgoWF  
appropriateness of audit evidence                    审计证据的适当性 DpH+lpC  
approval                                    批准，核准 //n$#c_}u  
assertion                                    (会计报表上的)认定；确认 O
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assessed level of control risk                           对控制风险的评估，控制风险的评估水平 w5w
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asset                                                 资产，财产 kHygif !I4  
asset restructuring                             资产重组 )-%3;e<w  
assignment of duties                                 职责的划分 8i /5L=a"`  
assistant                                     助理，助理人员 sygxV  
associated company                                 联属公司，联营公司 ]KdSwIbi  
association                                        联合，结合；协会，社团 %wWJVq}jx  
assumption                                       假设，假定 @&p:J0hbp  
at a given date                                         在某一特定时日 byoP1F%  
attestation                                         鉴证，公证 y_boJ  
attestation service                             鉴证服务 kVR_?ch{  
audit adjustment                                审计调整 Ybo:2e  
audit areas                                        审计领域 7yM=$"'d  
audit conclusion                                审计结论 o{7wPwQ;*  
audit effectiveness                             审计效果 u0 myB/`  
audit efficiency                                  审计效率 q#B=PZ'NA  
audit engagement letter                      审计业务约定书 viB'ul7o  
audit evidence                                          审计证据 f1s3pr??  
audit fee                                    审计费 jYDpJ##Zb  
audit files                                          审计档案 OGW,[k=2{  
audit findings                                     审计中发现的事项 DSjEoWj   
audit implementation stage                        审计实施阶段 4&

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audit mark                                        审计标识 OSreS5bg  
audit materiality                                 审计重要性 ZOJ<^
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audit method                                     审计方法 @h7)M:l  
audit objective                                         审计目标，审计目的 M3 MB{cA2  
audit of financial statements                      会计报表审计，财务报表审计 q@k/"ee*?  
audit opinion                                     审计意见 '. 5&Z  
audit period                                      被审计期间，被审计年度 uH*moVw@5  
audit plan                                          审计计划 \#Md3!MG  
audit planning                                    编制审计计划，制定审计计划，审计计划 m31l[e  
audit planning stage                                  审计计划阶段 QS7<7+  
audit procedure                                审计程序 F
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audit programme                               审计程序表，具体审计计划 ?='2@@8;  
audit report                                       审计报告 !r\u,l^
  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 b y07l5
 
audit report with a qualified opinion                 有保留意见的审计报告 #gW"k;7P  
audit report with an adverse opinion                否定意见的审计报告 eXKpum~  
audit report with dual dates                      双重日期审计报告 c8z6-6`i0  
audit reporting stage                                 审计报告阶段 ^UU@7cSi|G  
audit responsibility                                   审计责任 jW]Q-  
audit results                                      审计结果 tofX.oi+C$  
audit risk                                          审计风险 XZ%3PMq  
audit sampling                                          审计抽样 3yGo{uW  
audit sampling techniques                         审计抽样方法，审计抽样技术 EzII!0 F  
audit strategies                                  审计策略 U{1%ldOJ%  
audit summary                                         审计总结，审计小结 X1DE   
audit team                                         审计小组 5@QJ+@j|  
audit test                                    审计测试 ^mH:8_=(.  
audit trail                                          审计轨迹 ^wass_8  
audit work                                        审计工作 BD.&K_AW  
audit working paper                                 审计工作底稿 gXJtk;  
audited financial statement                        审计会计报表，已审计财务报表 HxUJ 0Q  
Auditing Guidelines (the～)                      审计规范指南 -@7?N6~qZx  
auditing standards                             审计准则 ?+)>JvWDz  
audit-oriented working paper                          (审计)业务类工作底稿 ^VI\:<\{  
authorisation                                     授权 c,>y1%V*S{  
authorisation of transaction                       交易的授权 K;8{qQ*  
availability                                         可获得性 79&=MTM  
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balance                                      余额；差额；平衡 cr,fyAvX  
balance sheet                                    资产负债表 +{~cX]|  
bank                                                 银行 Vh?5  
bank account                                    银行账户，银行户头 tJe5`L  
bank statement                                 银行对账单 tt&#4Z  
barter transaction                              易货交易，以物换物交易 )7c/i+FsC  
basis of audit                                    审计依据 ^O0trM>h-  
basis of preparation                                (会计报表的)编制基础 6;C2^J@  
book of account                               账目，账簿 z`H|]${X  
borrowing                                         借款，贷款，借债 vzX%x ul  
branch                                              分支，分支机构，分店 h 8<s(WR  
brought forward                                (账户余额等的)承上年，承上期，承上页 J,G/L!Bp  
budget                                              预算 hKVb#|$  
building                                      建筑物；大楼 jXPf}{^  
business conditions                                  业务情况，经营情况 D`'h8:\  
business licence                               (企业等的)营业执照 nt:Z
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business relation                                业务关系 \B4f5L8k  
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