[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 tk-)N+M.  
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审计词汇英汉对照 :j3^p8]  
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ability to continue as a going concern               持续经营能力 U~sC%Ri-@U  
acceptability                                     可接受性，可接受程度 ueU"v'h\  
acceptable level of detection risk                     检查风险的可接受水平 C$q -WoTM(  
acceptance of engagement                       接受委托 ik?IC$*n3i  
accepting the engagement for the first time              首次接受委托 0=7Ud<  
access to asset                                         对资产的接触 d< XY"Y%  
according to                                     根据，依据，依照 >Giw\|:f(  
account balance                                账户余额 D`Vb3aNB=L  
account for                                       对……进行会计处理，核算；解释 3ONWu  
accounting                                        会计，会计学 %r6_['T  
accounting advisory serve                        会计咨询服务 q2|z \  
accounting firm                                 会计师事务所 cEp/qzAiD%  
accounting information                      会计信息，会计资料 M@q)\UQ'  
accounting period                             会计期间 N1g;e?T':  
accounting policies                                   会计政策 NE`;=26c  
accounting professional bodies                 会计职业组织，会计职业团体 NR&a er  
accounting records                                   会计记录 t:lDFv4s  
accounting responsibility                           会计责任 
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accounting service                             会计服务 :T6zT3(")D  
accounting standards                                会计准则 t3}_mJ  
Accounting Standards for Business Enterprises       企业会计准则 -$%~EY}  
accounting system                             会计系统 0V8G9Gj  
accounting treatment                                会计处理 vm*9xs  
accuracy                                    准确性，精确性 2>x[
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additional audit procedures                      追加审计程序 J+0 ? e9  
addressee                                         收件人，收信人 GRL42xp'*D  
Administration of State-owned Assets  (the～)     国有资产管理局 N0D5N(kH%  
administrative laws and regulations                 行政法规 ](-[ I#  
adverse impact                                 不利影响，负面影响 p+Bvfn  
adverse opinion                                反对意见 p8F$vx4,  
advisory group                                  咨询组，顾问组 JKp@fQT *  
agency fee                                        代理费，代理费用 t':*~b{V@7  
aggregate                                          总计，合计为…… WH $*\IGJL  
alternation of document and record                 变造文件和记录 ;$!0pxL)s  
alternative audit procedures                      替代审计程序，备选审计程序 |%X_<Cpk  
amend                                              修改，修订 u0+<[Ia'q  
amortisation                                      摊销 RM2fe Wm  
analytical capacity                             分析能力 1Ogtzf  
analytical procedures                               分析性程序 DT;;4-{  
annual financial statements                        年度会计报表，年度财务报表 m^0*k|9+G  
appendix                                          附录，附表 R 'mlKe x  
applicable                                         适用的 _mQ~[}y+?  
applicable laws and regulations                 适用的法规 Um/ g&k  
application systems                                  应用系统 m`XaY J  
apply consistently                              一贯地执行，一贯地实施 M S|1Q@S9  
appropriate                                       适当的，合适的； TxkvHi q2  
征用，挪用 u4=ulgi  
appropriate authorization                          适当的授权 -Vg0J6x  
appropriateness of audit evidence                    审计证据的适当性 n n8N 9w  
approval                                    批准，核准 /xA`VyH
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assertion                                    (会计报表上的)认定；确认 6NFLk+kqN  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 K}S=f\Q]  
asset                                                 资产，财产 z" sv,W  
asset restructuring                             资产重组 MhFj>t   
assignment of duties                                 职责的划分 {2|sk9?W  
assistant                                     助理，助理人员 a 6fH*2E  
associated company                                 联属公司，联营公司 Si#XF[/  
association                                        联合，结合；协会，社团 h7]>b'H  
assumption                                       假设，假定 uTrGb:^  
at a given date                                         在某一特定时日 V3pn@ 'pr  
attestation                                         鉴证，公证 q*J-ii  
attestation service                             鉴证服务 9Cb>J  
audit adjustment                                审计调整 c%n% ,R>  
audit areas                                        审计领域 =)6|lz^  
audit conclusion                                审计结论 97!VH>MX  
audit effectiveness                             审计效果 !.{{QwZ  
audit efficiency                                  审计效率 qp1rP#  
audit engagement letter                      审计业务约定书 DGAg#jh  
audit evidence                                          审计证据 {
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audit fee                                    审计费 );F /P0P  
audit files                                          审计档案 6^p>f:5  
audit findings                                     审计中发现的事项 oP<E)  
audit implementation stage                        审计实施阶段 2-wvL&pi)  
audit mark                                        审计标识 I1Gk^wO  
audit materiality                                 审计重要性 CH h6Mnw  
audit method                                     审计方法 /0F <GBQ"v  
audit objective                                         审计目标，审计目的 5th\_n}N2/  
audit of financial statements                      会计报表审计，财务报表审计 oxqD/fY  
audit opinion                                     审计意见 } xzb
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audit period                                      被审计期间，被审计年度 j~9,Ct  
audit plan                                          审计计划 ;V~~lcD&Y`  
audit planning                                    编制审计计划，制定审计计划，审计计划 A832z`  
audit planning stage                                  审计计划阶段 _{?/4ZhA\+  
audit procedure                                审计程序 fm%-wUgj  
audit programme                               审计程序表，具体审计计划 }"c
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audit report                                       审计报告 6sRKbp|r7  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 ! XNTk]!  
audit report with a qualified opinion                 有保留意见的审计报告 9=^4p=1J  
audit report with an adverse opinion                否定意见的审计报告 @)wNINvD  
audit report with dual dates                      双重日期审计报告 8|#p
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audit reporting stage                                 审计报告阶段 lhV'Q]s@6  
audit responsibility                                   审计责任 aib)ItNb  
audit results                                      审计结果 Vt,"5c  
audit risk                                          审计风险 >*mLbp"  
audit sampling                                          审计抽样 HV6'0_R0  
audit sampling techniques                         审计抽样方法，审计抽样技术 _\xd]~ELj  
audit strategies                                  审计策略 %g&i.2v  
audit summary                                         审计总结，审计小结 QI2T G,  
audit team                                         审计小组 d~J4&w  
audit test                                    审计测试 AfW9;{j&I  
audit trail                                          审计轨迹 9L xj ]W2^  
audit work                                        审计工作 x-{awP  
audit working paper                                 审计工作底稿 [I` 6F6  
audited financial statement                        审计会计报表，已审计财务报表 R'r^v  
Auditing Guidelines (the～)                      审计规范指南 vN4 g#,<  
auditing standards                             审计准则 f9 b=Zm'  
audit-oriented working paper                          (审计)业务类工作底稿 6|:]2S  
authorisation                                     授权 @=[S
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authorisation of transaction                       交易的授权  APksY!  
availability                                         可获得性 !M&B=vk4  
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balance                                      余额；差额；平衡 jlZW!$ Iq  
balance sheet                                    资产负债表 G" Fd]'  
bank                                                 银行 f)+fdc  
bank account                                    银行账户，银行户头 ojitBo~  
bank statement                                 银行对账单 ~m56t5+uw  
barter transaction                              易货交易，以物换物交易 P}QuGy[  
basis of audit                                    审计依据 IZ
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basis of preparation                                (会计报表的)编制基础 B/CP/Pfb  
book of account                               账目，账簿 ^CwzAB  
borrowing                                         借款，贷款，借债 d98ZC+q  
branch                                              分支，分支机构，分店 S|%f<zAtJ  
brought forward                                (账户余额等的)承上年，承上期，承上页 [sY>ac  
budget                                              预算 0:(@Y  
building                                      建筑物；大楼 |3MqAvPJ  
business conditions                                  业务情况，经营情况 xCV3HnZ  
business licence                               (企业等的)营业执照 JtU/%s  
business relation                                业务关系 *5#Y[c  
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