[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 O% VA)<  
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审计词汇英汉对照 UM`nq;>  
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ability to continue as a going concern               持续经营能力 sbA2W~:  
acceptability                                     可接受性，可接受程度 j[H
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acceptable level of detection risk                     检查风险的可接受水平 1
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acceptance of engagement                       接受委托 9 #fp_G;=  
accepting the engagement for the first time              首次接受委托 @`Wt4<  
access to asset                                         对资产的接触 Th/{x h  
according to                                     根据，依据，依照 |=u96G~N  
account balance                                账户余额 cyHU\!Z*Zq  
account for                                       对……进行会计处理，核算；解释 5y}BCY2=/  
accounting                                        会计，会计学 kXMP=j8  
accounting advisory serve                        会计咨询服务 lZvS0JS  
accounting firm                                 会计师事务所 !3?yG  
accounting information                      会计信息，会计资料 %i3{TL  
accounting period                             会计期间 :Dj#VN  
accounting policies                                   会计政策 }U i_ynZ!  
accounting professional bodies                 会计职业组织，会计职业团体 :t%)5:@A  
accounting records                                   会计记录 egWx9xX  
accounting responsibility                           会计责任 ]/[0O+B?  
accounting service                             会计服务 L&'l3|  
accounting standards                                会计准则 m\?\6Wk  
Accounting Standards for Business Enterprises       企业会计准则 jJc07r']  
accounting system                             会计系统 EU9[F b]  
accounting treatment                                会计处理 19) !$Hl  
accuracy                                    准确性，精确性 BtID;^Dz  
additional audit procedures                      追加审计程序 ^6#-yDZC@  
addressee                                         收件人，收信人 ]$|st^ Q  
Administration of State-owned Assets  (the～)     国有资产管理局 V $>"f(  
administrative laws and regulations                 行政法规 )gjGG8Ee  
adverse impact                                 不利影响，负面影响 DUhT>,~]  
adverse opinion                                反对意见 p&uCp7]U  
advisory group                                  咨询组，顾问组 X+%u(>>  
agency fee                                        代理费，代理费用 oz uIwzi7N  
aggregate                                          总计，合计为…… "5h_8k~sQ  
alternation of document and record                 变造文件和记录 POY=zUQ '/  
alternative audit procedures                      替代审计程序，备选审计程序 ^F&A6{9f/h  
amend                                              修改，修订 {IrJLlq  
amortisation                                      摊销 mQL8QW[c  
analytical capacity                             分析能力 ;&q]X]bJ  
analytical procedures                               分析性程序 v?}pi  
annual financial statements                        年度会计报表，年度财务报表 jP7w6sk E  
appendix                                          附录，附表 smbUu/  
applicable                                         适用的 TGtyJ3x\  
applicable laws and regulations                 适用的法规 /xJY7yF  
application systems                                  应用系统 4Lw'v:(  
apply consistently                              一贯地执行，一贯地实施 Stt* 1gT  
appropriate                                       适当的，合适的； rX:1_q`xA  
征用，挪用
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appropriate authorization                          适当的授权 mgxz1d  
appropriateness of audit evidence                    审计证据的适当性 I0(8 Z ]x  
approval                                    批准，核准 C-&#r."L  
assertion                                    (会计报表上的)认定；确认 @| P3  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 5/k
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asset                                                 资产，财产 !bieo'
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asset restructuring                             资产重组 pb6 Q?QG,  
assignment of duties                                 职责的划分 \"t`W:  
assistant                                     助理，助理人员 ?N(u4atC  
associated company                                 联属公司，联营公司 {vjqy&?y  
association                                        联合，结合；协会，社团 UFos E|r:  
assumption                                       假设，假定 Ae.]F)w_\  
at a given date                                         在某一特定时日 ?f9$OLEB  
attestation                                         鉴证，公证 98=XG1sQ@  
attestation service                             鉴证服务 C_C$5[~-:  
audit adjustment                                审计调整 F-$Kv-f  
audit areas                                        审计领域 \ x:_*`fU  
audit conclusion                                审计结论 )S#j.8P'B  
audit effectiveness                             审计效果 L+uOBW_  
audit efficiency                                  审计效率 WVinP(#nfM  
audit engagement letter                      审计业务约定书 r
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audit evidence                                          审计证据 E $<;@  
audit fee                                    审计费 ]yw_ n^@  
audit files                                          审计档案 ]gEu.Nth`  
audit findings                                     审计中发现的事项 g:;Ya?5N  
audit implementation stage                        审计实施阶段 f x%z|K  
audit mark                                        审计标识 jzT;,4poy  
audit materiality                                 审计重要性 n|J
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audit method                                     审计方法 p FXd4*  
audit objective                                         审计目标，审计目的 JE/l#Q!  
audit of financial statements                      会计报表审计，财务报表审计 < rv1IJ  
audit opinion                                     审计意见 7L1\1E:!  
audit period                                      被审计期间，被审计年度 dy'X<o^?W  
audit plan                                          审计计划 )Gx": D  
audit planning                                    编制审计计划，制定审计计划，审计计划 ^GrNfB[Qu  
audit planning stage                                  审计计划阶段 G[y&`Qc)G  
audit procedure                                审计程序 H7y&N5.V  
audit programme                               审计程序表，具体审计计划 1k*n1t):  
audit report                                       审计报告 anpJAB:1  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 {V{0^T-  
audit report with a qualified opinion                 有保留意见的审计报告 VyRW'  
audit report with an adverse opinion                否定意见的审计报告 |:dCVd<du  
audit report with dual dates                      双重日期审计报告 }k4`  
audit reporting stage                                 审计报告阶段 >t2]Ssi(  
audit responsibility                                   审计责任 ?&{S~[;l  
audit results                                      审计结果 @"jmI&hYn  
audit risk                                          审计风险 =%:JjgKc*t  
audit sampling                                          审计抽样 ^ yY{o/6  
audit sampling techniques                         审计抽样方法，审计抽样技术 lR|$*:+  
audit strategies                                  审计策略 2Zv,K-G  
audit summary                                         审计总结，审计小结 u XaL  
audit team                                         审计小组 fmatc#G  
audit test                                    审计测试 k];L!Fj1  
audit trail                                          审计轨迹 .r
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audit work                                        审计工作 rE!G,^_{  
audit working paper                                 审计工作底稿 vcaBL<io  
audited financial statement                        审计会计报表，已审计财务报表
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Auditing Guidelines (the～)                      审计规范指南 g
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auditing standards                             审计准则 Nck!z8  
audit-oriented working paper                          (审计)业务类工作底稿 Q>cL?ie  
authorisation                                     授权 K<Yn_G  
authorisation of transaction                       交易的授权 WHZe)|n  
availability                                         可获得性 p,3go[9X:R  
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balance                                      余额；差额；平衡 <\qY" .`  
balance sheet                                    资产负债表 !"Z."fm*  
bank                                                 银行 ~e,f)?  
bank account                                    银行账户，银行户头 PR48~K,?  
bank statement                                 银行对账单 Dwm@E\^ihm  
barter transaction                              易货交易，以物换物交易 S7@ZtFf  
basis of audit                                    审计依据 4SX3c:>  
basis of preparation                                (会计报表的)编制基础 b'1/cY/!  
book of account                               账目，账簿 p,M3#^ q  
borrowing                                         借款，贷款，借债 b(+w.R(+Ti  
branch                                              分支，分支机构，分店 
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brought forward                                (账户余额等的)承上年，承上期，承上页 XHwZ+=v  
budget                                              预算 z226yNlS  
building                                      建筑物；大楼 9n06n$F  
business conditions                                  业务情况，经营情况 X}n&`y{/  
business licence                               (企业等的)营业执照
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business relation                                业务关系 *l-Dh:  
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