[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 FQ7T'G![  
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审计词汇英汉对照 z2_*%S@  
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ability to continue as a going concern               持续经营能力 qYjce]c  
acceptability                                     可接受性，可接受程度 r4XK{KHn  
acceptable level of detection risk                     检查风险的可接受水平 Is)u }  
acceptance of engagement                       接受委托 oim9<_  
accepting the engagement for the first time              首次接受委托 sV{,S>s  
access to asset                                         对资产的接触 ^T;*M_  
according to                                     根据，依据，依照 iohop(LZ  
account balance                                账户余额 fF$<7O)+]  
account for                                       对……进行会计处理，核算；解释 ?GoR^p #p  
accounting                                        会计，会计学 %S@ZXf~:  
accounting advisory serve                        会计咨询服务 QQ*hCyw!  
accounting firm                                 会计师事务所 hz;G$cuEE  
accounting information                      会计信息，会计资料 {W=%U|f  
accounting period                             会计期间 dGYn4i2k?  
accounting policies                                   会计政策 :0j?oY~e  
accounting professional bodies                 会计职业组织，会计职业团体 Q_Q''j(r6b  
accounting records                                   会计记录 hk(ZM#Bh  
accounting responsibility                           会计责任 &Fzb6/  
accounting service                             会计服务 @uqd.Q  
accounting standards                                会计准则 nJG U-Z  
Accounting Standards for Business Enterprises       企业会计准则 0[NZ>7wqMZ  
accounting system                             会计系统 _"Dv uR  
accounting treatment                                会计处理 xd q?/^E  
accuracy                                    准确性，精确性 g:'xae/]S  
additional audit procedures                      追加审计程序 qPX~@^`9  
addressee                                         收件人，收信人 < Mn ;  
Administration of State-owned Assets  (the～)     国有资产管理局 w;[NH/A^a  
administrative laws and regulations                 行政法规 J{p1|+h%  
adverse impact                                 不利影响，负面影响 +qtJaYf/0  
adverse opinion                                反对意见 zUkgG61  
advisory group                                  咨询组，顾问组 LEbB(x;@  
agency fee                                        代理费，代理费用 E"\<s3  
aggregate                                          总计，合计为…… DkY4MH?  
alternation of document and record                 变造文件和记录 N=T<_`$5  
alternative audit procedures                      替代审计程序，备选审计程序 JIEK*ui  
amend                                              修改，修订 lk^Ol&6  
amortisation                                      摊销 |C;=-|  
analytical capacity                             分析能力 W+aP}rZm:  
analytical procedures                               分析性程序 {3>$[b T  
annual financial statements                        年度会计报表，年度财务报表 Xy|So|/bKd  
appendix                                          附录，附表 IXMop7~  
applicable                                         适用的 u<7/0;D#+  
applicable laws and regulations                 适用的法规 *KZYv=s,u  
application systems                                  应用系统 oo/qb`-6  
apply consistently                              一贯地执行，一贯地实施 DbBc Q%  
appropriate                                       适当的，合适的； ~9a<0Mc?  
征用，挪用 v}}F,c(f  
appropriate authorization                          适当的授权 :}L[sl\R  
appropriateness of audit evidence                    审计证据的适当性 KVoS C@w  
approval                                    批准，核准 fIx+ILs  
assertion                                    (会计报表上的)认定；确认 9N#_(uwt  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 0rQMLx  
asset                                                 资产，财产 :KSV4>X[%a  
asset restructuring                             资产重组 APn
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assignment of duties                                 职责的划分 >Eyt17_H"n  
assistant                                     助理，助理人员 Go`vfm"S  
associated company                                 联属公司，联营公司 j78i#}e  
association                                        联合，结合；协会，社团 VZp5)-!\  
assumption                                       假设，假定 ''A_[J `>  
at a given date                                         在某一特定时日 /kZebNf6H  
attestation                                         鉴证，公证 O40 ?{v'  
attestation service                             鉴证服务 s[RAHU  
audit adjustment                                审计调整 dc+>m,3$  
audit areas                                        审计领域 ;V:i!u u  
audit conclusion                                审计结论 7X`g,b!  
audit effectiveness                             审计效果 <prk8jSWV  
audit efficiency                                  审计效率 vONasD9At  
audit engagement letter                      审计业务约定书 du $:jN\}  
audit evidence                                          审计证据 uanhr)Ys  
audit fee                                    审计费 (+w*[qHe  
audit files                                          审计档案 B?eCe}*f;B  
audit findings                                     审计中发现的事项 j2t7'bO_  
audit implementation stage                        审计实施阶段 JK7G/]j+Ez  
audit mark                                        审计标识 ,Q3T Tno ,  
audit materiality                                 审计重要性 afCW(z Hp  
audit method                                     审计方法 t>
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audit objective                                         审计目标，审计目的 A]_7}<<N  
audit of financial statements                      会计报表审计，财务报表审计 ~dyTVJ$  
audit opinion                                     审计意见 e[{0)y>=  
audit period                                      被审计期间，被审计年度 fF!Yp iI"  
audit plan                                          审计计划 ]{;gw<T  
audit planning                                    编制审计计划，制定审计计划，审计计划 ^rB8? kt  
audit planning stage                                  审计计划阶段 6B8VfQ9[  
audit procedure                                审计程序 iQ0KfoG?U  
audit programme                               审计程序表，具体审计计划 vz@A;t  
audit report                                       审计报告 <v"R.<  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 frm>4)9+  
audit report with a qualified opinion                 有保留意见的审计报告 S^JbyD_yoh  
audit report with an adverse opinion                否定意见的审计报告 [7:,?$tC  
audit report with dual dates                      双重日期审计报告 *l(7D(#  
audit reporting stage                                 审计报告阶段 \,'m</o~,  
audit responsibility                                   审计责任 /`Ug9,*  
audit results                                      审计结果 %HhBt5w  
audit risk                                          审计风险 0gu_yg!R  
audit sampling                                          审计抽样 s-NX 
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audit sampling techniques                         审计抽样方法，审计抽样技术 mtpeRVcF  
audit strategies                                  审计策略 [@_Jj3`4  
audit summary                                         审计总结，审计小结 6lZ3tdyNo  
audit team                                         审计小组 N_LM/of|D  
audit test                                    审计测试 s2a{>II6  
audit trail                                          审计轨迹 [DYQ"A=)d  
audit work                                        审计工作 W Tcw4  
audit working paper                                 审计工作底稿 nd`1m[7MNu  
audited financial statement                        审计会计报表，已审计财务报表 a)!o @  
Auditing Guidelines (the～)                      审计规范指南 p .%]Q*8  
auditing standards                             审计准则 Ml`:UrU  
audit-oriented working paper                          (审计)业务类工作底稿  >^O7  
authorisation                                     授权 tb 5`cube  
authorisation of transaction                       交易的授权 mwO6g~@`  
availability                                         可获得性 #QZe,"C9`  
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balance                                      余额；差额；平衡 7:e {;iG  
balance sheet                                    资产负债表 xPdG*OcX!  
bank                                                 银行 s `e{}\  
bank account                                    银行账户，银行户头 }czrj%6  
bank statement                                 银行对账单 V_)-#=J
 
barter transaction                              易货交易，以物换物交易 05|=`eJ  
basis of audit                                    审计依据 {% 6}'  
basis of preparation                                (会计报表的)编制基础 1l9G[o *  
book of account                               账目，账簿 [=C6U_vU  
borrowing                                         借款，贷款，借债 g/4
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branch                                              分支，分支机构，分店 (xycJ`N  
brought forward                                (账户余额等的)承上年，承上期，承上页 j<upRS,$  
budget                                              预算 -$\y_?}  
building                                      建筑物；大楼 zxEL+P  
business conditions                                  业务情况，经营情况 pt?bWyKG  
business licence                               (企业等的)营业执照 ]43 /`FX  
business relation                                业务关系 'z8pzMmT  
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