[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 Cx~z^YP'  
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审计词汇英汉对照 iwJgU b  
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ability to continue as a going concern               持续经营能力 q%Pnx_RB  
acceptability                                     可接受性，可接受程度 BW 7[JD  
acceptable level of detection risk                     检查风险的可接受水平 rfoCYsX'  
acceptance of engagement                       接受委托 g*M3;G  
accepting the engagement for the first time              首次接受委托 ;@hP*7Lm  
access to asset                                         对资产的接触 etVE8N'  
according to                                     根据，依据，依照 Rim}DfO/  
account balance                                账户余额 } _z~:{Y  
account for                                       对……进行会计处理，核算；解释 'C<=bUM  
accounting                                        会计，会计学 eS
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accounting advisory serve                        会计咨询服务 :9Pqy pd+  
accounting firm                                 会计师事务所 fHi+PEbR  
accounting information                      会计信息，会计资料 ?dYDfyFfB  
accounting period                             会计期间 is$d<Y&F  
accounting policies                                   会计政策 )j'b7)W\  
accounting professional bodies                 会计职业组织，会计职业团体 S \m]ze  
accounting records                                   会计记录 l ,.;dw  
accounting responsibility                           会计责任 HZ3<}`P_W  
accounting service                             会计服务 ,<7f5qg"'  
accounting standards                                会计准则
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Accounting Standards for Business Enterprises       企业会计准则 IYPLitT  
accounting system                             会计系统 ZlzFmNe60  
accounting treatment                                会计处理 cS"6%:hQ  
accuracy                                    准确性，精确性 u 6+  
additional audit procedures                      追加审计程序 l-rnDl  
addressee                                         收件人，收信人 qDW/8b\^  
Administration of State-owned Assets  (the～)     国有资产管理局 d?n~9_9e  
administrative laws and regulations                 行政法规 V*~5*OwB  
adverse impact                                 不利影响，负面影响 we9AB_y  
adverse opinion                                反对意见 XQA2uR4h  
advisory group                                  咨询组，顾问组 ",m5}mk:4  
agency fee                                        代理费，代理费用 '4rgIs3=x"  
aggregate                                          总计，合计为…… o%a$m9I  
alternation of document and record                 变造文件和记录 mVLGQlvVK  
alternative audit procedures                      替代审计程序，备选审计程序 3^Y-P8.zdB  
amend                                              修改，修订 4]GyuY  
amortisation                                      摊销 jI%yi-<;  
analytical capacity                             分析能力 T$e_
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analytical procedures                               分析性程序 K2QD&!4/T2  
annual financial statements                        年度会计报表，年度财务报表 ra1hdf0"  
appendix                                          附录，附表 ilP&ctn6+c  
applicable                                         适用的 .z"[z^/uF  
applicable laws and regulations                 适用的法规 ?kSs7e>  
application systems                                  应用系统 j
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apply consistently                              一贯地执行，一贯地实施 OsXQWSkj~  
appropriate                                       适当的，合适的； u(R`}C?P'  
征用，挪用 ]2jnY&a5  
appropriate authorization                          适当的授权 79v&6Io  
appropriateness of audit evidence                    审计证据的适当性 Syk^7l  
approval                                    批准，核准 0Ju{6x(|  
assertion                                    (会计报表上的)认定；确认 H;6V  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 ~>n<b1}W  
asset                                                 资产，财产 '};Xb|msU  
asset restructuring                             资产重组 1X5\VY>S`h  
assignment of duties                                 职责的划分 0U<9=[~q7@  
assistant                                     助理，助理人员 fCKcv |  
associated company                                 联属公司，联营公司 Q%a 4g  
association                                        联合，结合；协会，社团 };*5+XY^  
assumption                                       假设，假定 19S,>  
at a given date                                         在某一特定时日 <+a\'Xc  
attestation                                         鉴证，公证 -l",!sV  
attestation service                             鉴证服务 |Bid(`t.  
audit adjustment                                审计调整 seq$]  
audit areas                                        审计领域 epnDvz\  
audit conclusion                                审计结论 ? =,tcN  
audit effectiveness                             审计效果 Z+?j8(:n  
audit efficiency                                  审计效率 G4i&:0  
audit engagement letter                      审计业务约定书 7>nA;F 8_  
audit evidence                                          审计证据 R?W8l5CIk  
audit fee                                    审计费 ;8@A7`^  
audit files                                          审计档案 L4!$bB~L-  
audit findings                                     审计中发现的事项 S%4K-I  
audit implementation stage                        审计实施阶段 KH;e)91  
audit mark                                        审计标识 yVL~SH|  
audit materiality                                 审计重要性 Lv_>cFJ}[  
audit method                                     审计方法 w3*JVIQC  
audit objective                                         审计目标，审计目的 Gi-tf<  
audit of financial statements                      会计报表审计，财务报表审计 Q_dFZ  
audit opinion                                     审计意见 Abl= Ev  
audit period                                      被审计期间，被审计年度 
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audit plan                                          审计计划 ,MLPVDN*D  
audit planning                                    编制审计计划，制定审计计划，审计计划 #
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audit planning stage                                  审计计划阶段 8wBns)wy@  
audit procedure                                审计程序 v1} $FmHL"  
audit programme                               审计程序表，具体审计计划 `27? f $,  
audit report                                       审计报告 ?$ 3=m)s  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 a
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audit report with a qualified opinion                 有保留意见的审计报告 |89`O^   
audit report with an adverse opinion                否定意见的审计报告 Uz0mSfBp  
audit report with dual dates                      双重日期审计报告 h41v}5 !-  
audit reporting stage                                 审计报告阶段 ."R 2^`  
audit responsibility                                   审计责任 .Ee8s]h5W  
audit results                                      审计结果 K46\Rm_:B;  
audit risk                                          审计风险 s B6UlX;b:  
audit sampling                                          审计抽样 GB-= D C6  
audit sampling techniques                         审计抽样方法，审计抽样技术 fROhn}<**[  
audit strategies                                  审计策略 `);`E_'U k  
audit summary                                         审计总结，审计小结 3y@'p(}Az  
audit team                                         审计小组 8Hhe&B  
audit test                                    审计测试 FOZqN K  
audit trail                                          审计轨迹 S\C   
audit work                                        审计工作 ?.T=(-  
audit working paper                                 审计工作底稿 n_aKciF  
audited financial statement                        审计会计报表，已审计财务报表 eC1cE  
Auditing Guidelines (the～)                      审计规范指南 0q/g:"|j  
auditing standards                             审计准则 ?Z;knX\?J  
audit-oriented working paper                          (审计)业务类工作底稿 X 6>Pq  
authorisation                                     授权 cD{[rI E3  
authorisation of transaction                       交易的授权 9 Hm!B )Y  
availability                                         可获得性 Tkd4nRo~  
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balance                                      余额；差额；平衡 4Q$\hO3b  
balance sheet                                    资产负债表
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bank                                                 银行 Abj`0\  
bank account                                    银行账户，银行户头 ?vZ&C
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bank statement                                 银行对账单 6Up,B=sX0  
barter transaction                              易货交易，以物换物交易 >iq^Ts  
basis of audit                                    审计依据 W nVX)o  
basis of preparation                                (会计报表的)编制基础 HMBxj($eR  
book of account                               账目，账簿 D3I;5m`_  
borrowing                                         借款，贷款，借债 kcQ |Z
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branch                                              分支，分支机构，分店 E;h#3 B9  
brought forward                                (账户余额等的)承上年，承上期，承上页 PPohpdd)  
budget                                              预算 A}$A~g5Ap  
building                                      建筑物；大楼 f$P pFSY 4  
business conditions                                  业务情况，经营情况 md<%Z4+  
business licence                               (企业等的)营业执照 Chjth"  
business relation                                业务关系 ><$hFrR!  
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