[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 ;UWp0d%  
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审计词汇英汉对照 O:[@?l  
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ability to continue as a going concern               持续经营能力 V?z
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acceptability                                     可接受性，可接受程度 _zFJ]7Ym.)  
acceptable level of detection risk                     检查风险的可接受水平 !o/;"'&E  
acceptance of engagement                       接受委托 <p8>"~R  
accepting the engagement for the first time              首次接受委托 hHqsI`7
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access to asset                                         对资产的接触 { :_qa|  
according to                                     根据，依据，依照 R~XNF/QMl  
account balance                                账户余额 iMs(Ywak]  
account for                                       对……进行会计处理，核算；解释 x9H qc9q  
accounting                                        会计，会计学 Y]HtO^T2  
accounting advisory serve                        会计咨询服务 3a6  
accounting firm                                 会计师事务所 ^NOy:>  
accounting information                      会计信息，会计资料 ~1.~4~um  
accounting period                             会计期间 lyrwm{&  
accounting policies                                   会计政策 kv?j]<WN  
accounting professional bodies                 会计职业组织，会计职业团体 3x~AaC.j  
accounting records                                   会计记录 kpO+  
accounting responsibility                           会计责任 0'tm.,  
accounting service                             会计服务 ?nx 1{2[  
accounting standards                                会计准则 3O'X;s2\d  
Accounting Standards for Business Enterprises       企业会计准则 Xw9"wAj  
accounting system                             会计系统 9 kS;_(DB  
accounting treatment                                会计处理 5%(xZ  6  
accuracy                                    准确性，精确性 dZjh@yGP.  
additional audit procedures                      追加审计程序 v`u>;S_  
addressee                                         收件人，收信人 3`Q>s;DjIU  
Administration of State-owned Assets  (the～)     国有资产管理局 %p.hwgvnp  
administrative laws and regulations                 行政法规 "0l7%@z*)q  
adverse impact                                 不利影响，负面影响 STQ~mFs"  
adverse opinion                                反对意见 jj"?#`cW  
advisory group                                  咨询组，顾问组 ZlsdO.G  
agency fee                                        代理费，代理费用
W/I D8+:i  
aggregate                                          总计，合计为…… lIL{*q(  
alternation of document and record                 变造文件和记录 I45\xP4i  
alternative audit procedures                      替代审计程序，备选审计程序 rlVo}kc7:  
amend                                              修改，修订 o[CjRQY]P  
amortisation                                      摊销 3q0^7)m0  
analytical capacity                             分析能力 &>o?0A6  
analytical procedures                               分析性程序 DM@&=c  
annual financial statements                        年度会计报表，年度财务报表 t>>\U X  
appendix                                          附录，附表 H!ISQ8{V  
applicable                                         适用的
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applicable laws and regulations                 适用的法规 _79 ?,U]  
application systems                                  应用系统 )VCRbz"[g  
apply consistently                              一贯地执行，一贯地实施 QG=&{-I~[3  
appropriate                                       适当的，合适的； H)&pay  
征用，挪用 LC:bHM,e  
appropriate authorization                          适当的授权 s|=.L&"   
appropriateness of audit evidence                    审计证据的适当性 * E3 c--  
approval                                    批准，核准 o+Kh2;$)  
assertion                                    (会计报表上的)认定；确认 N8:&v  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 l<mEGKB#  
asset                                                 资产，财产 cxQ8/0^  
asset restructuring                             资产重组 #T8$NZA  
assignment of duties                                 职责的划分 yD9<-B<)  
assistant                                     助理，助理人员 VpMPTEZ*L  
associated company                                 联属公司，联营公司 j;b<oQH  
association                                        联合，结合；协会，社团 (">gLr  
assumption                                       假设，假定 a0ze7F<(  
at a given date                                         在某一特定时日 O6pL )6d  
attestation                                         鉴证，公证 NQ(}rr'.  
attestation service                             鉴证服务 j?n:"@!G/  
audit adjustment                                审计调整 iy_\1jB0  
audit areas                                        审计领域 J]| lCwF  
audit conclusion                                审计结论 #GHLF  
audit effectiveness                             审计效果 {1ic*cZS  
audit efficiency                                  审计效率 |.Pl[y  
audit engagement letter                      审计业务约定书 VX;tglu2  
audit evidence                                          审计证据 r?=7#/]  
audit fee                                    审计费 :{v:sK  
audit files                                          审计档案 #TX=%x6  
audit findings                                     审计中发现的事项 kDG'5X;+  
audit implementation stage                        审计实施阶段 ) {oVVLs  
audit mark                                        审计标识 yxa~Rz/  
audit materiality                                 审计重要性 &`'gO 9  
audit method                                     审计方法 sR. ecs+  
audit objective                                         审计目标，审计目的 8\^[@9g3\3  
audit of financial statements                      会计报表审计，财务报表审计 txwTJS
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audit opinion                                     审计意见 :K6(`J3Y"^  
audit period                                      被审计期间，被审计年度 "HQH]?!k  
audit plan                                          审计计划 vK\;CSk  
audit planning                                    编制审计计划，制定审计计划，审计计划 Y(]&j`%  
audit planning stage                                  审计计划阶段 9)qjW&`  
audit procedure                                审计程序 SAEr$F^  
audit programme                               审计程序表，具体审计计划 FT* o;&_QS  
audit report                                       审计报告 ;U|^Tsuc`  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 1+^L,-k!  
audit report with a qualified opinion                 有保留意见的审计报告 :>[;XT<  
audit report with an adverse opinion                否定意见的审计报告 $bU|'}QR  
audit report with dual dates                      双重日期审计报告 Cu\A[6g,  
audit reporting stage                                 审计报告阶段 ;mLbJT   
audit responsibility                                   审计责任 IPl>bD~=p  
audit results                                      审计结果 f#p.=F$  
audit risk                                          审计风险 ntSPHK|'  
audit sampling                                          审计抽样 I/s?]v  
audit sampling techniques                         审计抽样方法，审计抽样技术 F62arDA  
audit strategies                                  审计策略 6#k Ap+g7  
audit summary                                         审计总结，审计小结 G'z&U?Ng  
audit team                                         审计小组 ?~aM<rcZ  
audit test                                    审计测试 T@]vjXd![  
audit trail                                          审计轨迹 4>gMe3]0  
audit work                                        审计工作 oWpy^=D_  
audit working paper                                 审计工作底稿 9k^;]jE  
audited financial statement                        审计会计报表，已审计财务报表 rY>{L6d  
Auditing Guidelines (the～)                      审计规范指南 q*ZjOqj  
auditing standards                             审计准则 }q(IKH\&  
audit-oriented working paper                          (审计)业务类工作底稿 |400N +MK  
authorisation                                     授权 +6!.)Ea=  
authorisation of transaction                       交易的授权 -NVk>ENL4  
availability                                         可获得性 NdQXQa?,  
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balance                                      余额；差额；平衡 |Js96>B:  
balance sheet                                    资产负债表 A]{8=  
bank                                                 银行 0n_Cuh\  
bank account                                    银行账户，银行户头 d& @KGJ  
bank statement                                 银行对账单 (*%+!PS  
barter transaction                              易货交易，以物换物交易 VYhZ0;' '  
basis of audit                                    审计依据 xnu|?;.}!  
basis of preparation                                (会计报表的)编制基础 n\ma5"n0=\  
book of account                               账目，账簿 ?|:!PF*L~z  
borrowing                                         借款，贷款，借债 '8>#`Yba  
branch                                              分支，分支机构，分店 0X)'8N  
brought forward                                (账户余额等的)承上年，承上期，承上页 Z$,1Tk"O/s  
budget                                              预算 vbQo8GFp}  
building                                      建筑物；大楼 }d)>pH  
business conditions                                  业务情况，经营情况 WW;S  
business licence                               (企业等的)营业执照 Ah &D5,3  
business relation                                业务关系 =? xA*_^  
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