[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 @[<nQZw:  
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审计词汇英汉对照  %R#L  
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ability to continue as a going concern               持续经营能力 7*Qk`*Ii  
acceptability                                     可接受性，可接受程度 X)SDG#&+bF  
acceptable level of detection risk                     检查风险的可接受水平 !IU.a90V  
acceptance of engagement                       接受委托 e+v({^
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accepting the engagement for the first time              首次接受委托 8 a!Rb-Q:  
access to asset                                         对资产的接触 kh~'Cn "O  
according to                                     根据，依据，依照 |yyO q  
account balance                                账户余额 ]Y6cwZOe  
account for                                       对……进行会计处理，核算；解释 d\MLOXnLq;  
accounting                                        会计，会计学 WH ?}~u9  
accounting advisory serve                        会计咨询服务 Vt^3iX{!  
accounting firm                                 会计师事务所 VUTacA Y>L  
accounting information                      会计信息，会计资料 UX-&/eScN  
accounting period                             会计期间 U<"WK"SM  
accounting policies                                   会计政策 v}@xlB=  
accounting professional bodies                 会计职业组织，会计职业团体 ~
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accounting records                                   会计记录 )}Q(Tl\$  
accounting responsibility                           会计责任 @uo ~nFj,  
accounting service                             会计服务 WPZ?*Sx  
accounting standards                                会计准则 T@}|zDC#  
Accounting Standards for Business Enterprises       企业会计准则 T +5X0 Nv  
accounting system                             会计系统 kK8itO  
accounting treatment                                会计处理 +[\eFj|=  
accuracy                                    准确性，精确性 wIkN9 f  
additional audit procedures                      追加审计程序 iu**`WjI\  
addressee                                         收件人，收信人 $VAx:Y|  
Administration of State-owned Assets  (the～)     国有资产管理局 r|4t aV&  
administrative laws and regulations                 行政法规 a{!QOX%K  
adverse impact                                 不利影响，负面影响 6cqP2!~  
adverse opinion                                反对意见 ly% F."v  
advisory group                                  咨询组，顾问组 %1pYEHn  
agency fee                                        代理费，代理费用 ]# t6Jwk  
aggregate                                          总计，合计为…… |+ N5z  
alternation of document and record                 变造文件和记录 Bwr3jV?S  
alternative audit procedures                      替代审计程序，备选审计程序 y(R? ,wa=]  
amend                                              修改，修订 Va Z!.#(P  
amortisation                                      摊销 vVGDDDz/  
analytical capacity                             分析能力 H M>lg`S  
analytical procedures                               分析性程序 <Q|d&vDVfV  
annual financial statements                        年度会计报表，年度财务报表 ,mRyQS'F  
appendix                                          附录，附表 TJE\A)|>g  
applicable                                         适用的 [c_|ob]  
applicable laws and regulations                 适用的法规 y@CHR  
application systems                                  应用系统 yH][(o=2  
apply consistently                              一贯地执行，一贯地实施 }@if6(0  
appropriate                                       适当的，合适的； XdH\OJ  
征用，挪用 rt JtK6t  
appropriate authorization                          适当的授权 Zmb fq8K  
appropriateness of audit evidence                    审计证据的适当性 NvM*h%ChM  
approval                                    批准，核准 -}K<ni6  
assertion                                    (会计报表上的)认定；确认 >-&R47G  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 6c0>gUQx-  
asset                                                 资产，财产 Nn>'^KZNG  
asset restructuring                             资产重组 keRE==(D  
assignment of duties                                 职责的划分 h
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assistant                                     助理，助理人员 q2HYiH^L  
associated company                                 联属公司，联营公司 ?` SUQm  
association                                        联合，结合；协会，社团 `y#UJYXQE  
assumption                                       假设，假定 tabT0  
at a given date                                         在某一特定时日 8Sz})U Z  
attestation                                         鉴证，公证 R_=6GZH$G  
attestation service                             鉴证服务 f
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audit adjustment                                审计调整 SkU9ON  
audit areas                                        审计领域 :qC'$dO!
 
audit conclusion                                审计结论 0!v->Dk  
audit effectiveness                             审计效果 bLt.O(T}  
audit efficiency                                  审计效率 mN8pg4  
audit engagement letter                      审计业务约定书 h gJ[LU|>  
audit evidence                                          审计证据 s+tGFjq  
audit fee                                    审计费 HR}bbsqxVf  
audit files                                          审计档案 Ty
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audit findings                                     审计中发现的事项 A!^q J#  
audit implementation stage                        审计实施阶段 G:g69=x y  
audit mark                                        审计标识 O12eH  
audit materiality                                 审计重要性 1 }~(Yj@f%  
audit method                                     审计方法 r(gXoq_w  
audit objective                                         审计目标，审计目的 .F+@B\A<  
audit of financial statements                      会计报表审计，财务报表审计 vv26I  
audit opinion                                     审计意见 \d::l{VB  
audit period                                      被审计期间，被审计年度 J90v!p-  
audit plan                                          审计计划 h=-"SW  
audit planning                                    编制审计计划，制定审计计划，审计计划 uslQ*7S[^  
audit planning stage                                  审计计划阶段 ^pHq66d%Z  
audit procedure                                审计程序 S*yjee<@  
audit programme                               审计程序表，具体审计计划 E!S 78z:  
audit report                                       审计报告 ,AT[@  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 _V`DWR *  
audit report with a qualified opinion                 有保留意见的审计报告 =-p$jXVW%  
audit report with an adverse opinion                否定意见的审计报告 m.,U:>  
audit report with dual dates                      双重日期审计报告 w&ak"GgV  
audit reporting stage                                 审计报告阶段 p,"g+ MwP  
audit responsibility                                   审计责任 $ImrOf^qt  
audit results                                      审计结果 qe5feky  
audit risk                                          审计风险 47J5oPT2'  
audit sampling                                          审计抽样 )=Jk@yj8x  
audit sampling techniques                         审计抽样方法，审计抽样技术 B7imV@<  
audit strategies                                  审计策略 m#=z7.XrX  
audit summary                                         审计总结，审计小结 e1P"[|9>R  
audit team                                         审计小组 >rvQw63 \  
audit test                                    审计测试 {T].]7Z  
audit trail                                          审计轨迹 5atYOep  
audit work                                        审计工作 0wS+++n$5  
audit working paper                                 审计工作底稿 .9.2Be  
audited financial statement                        审计会计报表，已审计财务报表 Nz)l<S9>  
Auditing Guidelines (the～)                      审计规范指南 ~g.$|^,.O/  
auditing standards                             审计准则 |f  o0  
audit-oriented working paper                          (审计)业务类工作底稿 +@r*}  
authorisation                                     授权 -lv)tHs<  
authorisation of transaction                       交易的授权 zP<pEI  
availability                                         可获得性 0
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balance                                      余额；差额；平衡
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balance sheet                                    资产负债表 &\_iOw8  
bank                                                 银行 7F'`CleU  
bank account                                    银行账户，银行户头 #KO,~]k5|e  
bank statement                                 银行对账单 W6Y@U$P#G  
barter transaction                              易货交易，以物换物交易 )+fh -Ui  
basis of audit                                    审计依据 &iV{:)L  
basis of preparation                                (会计报表的)编制基础 jVq(?Gc  
book of account                               账目，账簿 aM;W$1h  
borrowing                                         借款，贷款，借债 "^Ybs'-  
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 } 1 r m  
budget                                              预算 bcupo:N  
building                                      建筑物；大楼 Tyck/ EO  
business conditions                                  业务情况，经营情况 GA Am0;  
business licence                               (企业等的)营业执照 +zs4a96[  
business relation                                业务关系 HJY2#lSha6  
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