[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 [-vd]ob  
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审计词汇英汉对照 5\EHu8  
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ability to continue as a going concern               持续经营能力 +zz9u?2C`  
acceptability                                     可接受性，可接受程度 uTB;Bva  
acceptable level of detection risk                     检查风险的可接受水平 MH{vFA4:,  
acceptance of engagement                       接受委托  6~$<  
accepting the engagement for the first time              首次接受委托 e0>@Yp[Kd  
access to asset                                         对资产的接触 AVNB)K"  
according to                                     根据，依据，依照 fbo64$!hZ  
account balance                                账户余额 Z2*hQ`eE  
account for                                       对……进行会计处理，核算；解释 LUS7-~:F  
accounting                                        会计，会计学 '>'h
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accounting advisory serve                        会计咨询服务 Z''Fz(qMC  
accounting firm                                 会计师事务所 K<Ct  
accounting information                      会计信息，会计资料 n'4D;4  
accounting period                             会计期间 J8? 6yd-7  
accounting policies                                   会计政策 $V`O%Sz  
accounting professional bodies                 会计职业组织，会计职业团体 Yn1U@!  
accounting records                                   会计记录 h`3;^T  
accounting responsibility                           会计责任 ub4(mS  
accounting service                             会计服务 pok,`yW\  
accounting standards                                会计准则 s/Q}fW$ex  
Accounting Standards for Business Enterprises       企业会计准则 -cq ~\m^6  
accounting system                             会计系统 3%|<U51  
accounting treatment                                会计处理 \Xxx5:qM  
accuracy                                    准确性，精确性 hw~cS7  
additional audit procedures                      追加审计程序 K7e<hdP_#  
addressee                                         收件人，收信人 X<-]./  
Administration of State-owned Assets  (the～)     国有资产管理局 PO)5L  
administrative laws and regulations                 行政法规  tEP^w  
adverse impact                                 不利影响，负面影响 ?]h+En5z8  
adverse opinion                                反对意见 ^T^U:Zdq  
advisory group                                  咨询组，顾问组 |S>nfL{TQe  
agency fee                                        代理费，代理费用 ZMx_J  
aggregate                                          总计，合计为…… z$;%SYI  
alternation of document and record                 变造文件和记录 ;'J L$=  
alternative audit procedures                      替代审计程序，备选审计程序 g08=D$P  
amend                                              修改，修订  -U*XA  
amortisation                                      摊销 Z|wZyt$$  
analytical capacity                             分析能力 mT-5Ok&TUe  
analytical procedures                               分析性程序 2sittP  
annual financial statements                        年度会计报表，年度财务报表 ;iS}<TA  
appendix                                          附录，附表 R 8Iac[N  
applicable                                         适用的 Saz+GQ G  
applicable laws and regulations                 适用的法规 gVq{g,yi  
application systems                                  应用系统 eh)J'G]G  
apply consistently                              一贯地执行，一贯地实施 |<BTK_R  
appropriate                                       适当的，合适的； ={feN L  
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appropriate authorization                          适当的授权 ih~c(&n0  
appropriateness of audit evidence                    审计证据的适当性 ) mv}u~  
approval                                    批准，核准 x!"!oJG^k  
assertion                                    (会计报表上的)认定；确认 2]4R`[#  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 n\cP17dr  
asset                                                 资产，财产 ;=uHK'{  
asset restructuring                             资产重组 w;#9 hW&  
assignment of duties                                 职责的划分 8E0Rg/DnT  
assistant                                     助理，助理人员 KrbNo$0%  
associated company                                 联属公司，联营公司 CQtd%'rt6  
association                                        联合，结合；协会，社团 y8<,>  
assumption                                       假设，假定 i [j`'.fj  
at a given date                                         在某一特定时日 XUSfOf(  
attestation                                         鉴证，公证 *><] [|Y@H  
attestation service                             鉴证服务 .3HC*E.e  
audit adjustment                                审计调整 93'%aSDI%  
audit areas                                        审计领域 Rj E,Wn  
audit conclusion                                审计结论 wkd591d*  
audit effectiveness                             审计效果 ;G},xDGO_m  
audit efficiency                                  审计效率 PDpIU.=!0  
audit engagement letter                      审计业务约定书 ?T4%"0  
audit evidence                                          审计证据 {b#c0>.8-  
audit fee                                    审计费 ::M/s#-@  
audit files                                          审计档案 H%%#^rb^  
audit findings                                     审计中发现的事项 @*2FG\c<  
audit implementation stage                        审计实施阶段 G:@gO2(D  
audit mark                                        审计标识 L>@6lhD)x  
audit materiality                                 审计重要性 Qy3e,9nS  
audit method                                     审计方法 f}+G;a9Nj  
audit objective                                         审计目标，审计目的 cF/FretoO  
audit of financial statements                      会计报表审计，财务报表审计 .upcUS8  
audit opinion                                     审计意见 :'rXu6c-  
audit period                                      被审计期间，被审计年度 ]gmf%g'C  
audit plan                                          审计计划 +T4<}+n  
audit planning                                    编制审计计划，制定审计计划，审计计划 n1cAI|ZE  
audit planning stage                                  审计计划阶段 GN~:rdd  
audit procedure                                审计程序 ;yUY|o  
audit programme                               审计程序表，具体审计计划 NGxi i$F  
audit report                                       审计报告 {+r?gJ  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 -l,ib=ne  
audit report with a qualified opinion                 有保留意见的审计报告 u_Q3v9  
audit report with an adverse opinion                否定意见的审计报告 #2WBYScW0  
audit report with dual dates                      双重日期审计报告 :X$&gsT/,  
audit reporting stage                                 审计报告阶段 F]ALZxwkz  
audit responsibility                                   审计责任 -m+2l`DLy  
audit results                                      审计结果 rgP$\xn-  
audit risk                                          审计风险 Nf;vUYP  
audit sampling                                          审计抽样 %ZQl.''ISa  
audit sampling techniques                         审计抽样方法，审计抽样技术 E?FPxs  
audit strategies                                  审计策略 Lv_6Mf(  
audit summary                                         审计总结，审计小结 !IGVN:E  
audit team                                         审计小组 d-?~O~qD|!  
audit test                                    审计测试 (Hn,}(3S  
audit trail                                          审计轨迹 O}KT>84M  
audit work                                        审计工作 W"2\vo)  
audit working paper                                 审计工作底稿 n&Al~-Q:^  
audited financial statement                        审计会计报表，已审计财务报表 opIcSm&  
Auditing Guidelines (the～)                      审计规范指南

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auditing standards                             审计准则 ", |wG7N K  
audit-oriented working paper                          (审计)业务类工作底稿 h`vM+,I  
authorisation                                     授权 #Y{"`5>  
authorisation of transaction                       交易的授权 3'']q3H  
availability                                         可获得性 v:vA=R2  
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balance                                      余额；差额；平衡 :]//{HF  
balance sheet                                    资产负债表 =_wgKXBFa  
bank                                                 银行
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bank account                                    银行账户，银行户头 r@!~l1$s`  
bank statement                                 银行对账单 F_-yT[i  
barter transaction                              易货交易，以物换物交易 =djzE `)0  
basis of audit                                    审计依据 BHK_=2WYz  
basis of preparation                                (会计报表的)编制基础 UGN. ]#"#  
book of account                               账目，账簿 OE[/sv  
borrowing                                         借款，贷款，借债 m83i6"!H  
branch                                              分支，分支机构，分店 KS|$_-7u  
brought forward                                (账户余额等的)承上年，承上期，承上页 <e=0J8V8,i  
budget                                              预算 vx ,yz+yP  
building                                      建筑物；大楼 gVD!.  
business conditions                                  业务情况，经营情况 fD RQ(}  
business licence                               (企业等的)营业执照 GV2}K <s  
business relation                                业务关系 x7*}4>|W,I  
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