[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 "bz.nE*  
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审计词汇英汉对照 )@<HG$#  
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ability to continue as a going concern               持续经营能力 : @
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acceptability                                     可接受性，可接受程度 +??pej]Rp  
acceptable level of detection risk                     检查风险的可接受水平 %/BBl$~ji  
acceptance of engagement                       接受委托 IJC]Al,df  
accepting the engagement for the first time              首次接受委托 8"A0@fNz  
access to asset                                         对资产的接触 5=Y(.}6  
according to                                     根据，依据，依照 [Fv_~F491  
account balance                                账户余额 Qwp2h"t`  
account for                                       对……进行会计处理，核算；解释 {1+me
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accounting                                        会计，会计学 ],vid1E  
accounting advisory serve                        会计咨询服务 $ab{GxmX'4  
accounting firm                                 会计师事务所 F"QJ)F  
accounting information                      会计信息，会计资料 jUDE)~h  
accounting period                             会计期间 Ocz21gl-?`  
accounting policies                                   会计政策 nU0##  
accounting professional bodies                 会计职业组织，会计职业团体 1~j,A[&|<  
accounting records                                   会计记录 @jq H8  
accounting responsibility                           会计责任 vu&ny&=`  
accounting service                             会计服务 lTVz'ys  
accounting standards                                会计准则 F5OQM?J  
Accounting Standards for Business Enterprises       企业会计准则 !)}D_9{  
accounting system                             会计系统 PnL?zae  
accounting treatment                                会计处理 )6eFYt%c  
accuracy                                    准确性，精确性 uo*lW2&U  
additional audit procedures                      追加审计程序 M:L-j{?y_  
addressee                                         收件人，收信人 P.(z)
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Administration of State-owned Assets  (the～)     国有资产管理局 %d<UMbS^  
administrative laws and regulations                 行政法规 cVYu(ssC4  
adverse impact                                 不利影响，负面影响 bJk FCI/  
adverse opinion                                反对意见 k(v &+v  
advisory group                                  咨询组，顾问组 Ga V OMT  
agency fee                                        代理费，代理费用 /||8j.Tm  
aggregate                                          总计，合计为…… c8HETs1  
alternation of document and record                 变造文件和记录 kBY#=e).  
alternative audit procedures                      替代审计程序，备选审计程序 c(Fo-4K  
amend                                              修改，修订 JvaHH!>d/  
amortisation                                      摊销 RWoVN$i>  
analytical capacity                             分析能力 }=.C~f]A  
analytical procedures                               分析性程序 P ?96;  
annual financial statements                        年度会计报表，年度财务报表 2wgcVQ Awa  
appendix                                          附录，附表 nA%8 bZ+  
applicable                                         适用的 dj}P|v/;z  
applicable laws and regulations                 适用的法规 $$*0bRfd4=  
application systems                                  应用系统 s?fEorG  
apply consistently                              一贯地执行，一贯地实施 :c`djM^ll  
appropriate                                       适当的，合适的； 7|Iq4@IT  
征用，挪用 V8b^{}nxt  
appropriate authorization                          适当的授权 KXUJ*l-5  
appropriateness of audit evidence                    审计证据的适当性 ey\(*Tu9  
approval                                    批准，核准 6Q&i=!fQ  
assertion                                    (会计报表上的)认定；确认 Zm(}~C29  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 Ye^xV,U@  
asset                                                 资产，财产 6;Mv)|FJF  
asset restructuring                             资产重组 [|YJg]i-  
assignment of duties                                 职责的划分 1{ ehnH  
assistant                                     助理，助理人员 .TNJuuO  
associated company                                 联属公司，联营公司 w;
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association                                        联合，结合；协会，社团 Eh[NKgYL  
assumption                                       假设，假定 RLGIST`  
at a given date                                         在某一特定时日 k9c`[M  
attestation                                         鉴证，公证 e`)zR'As  
attestation service                             鉴证服务 FY]Et=p  
audit adjustment                                审计调整 >R.!Qze\G  
audit areas                                        审计领域 u!b0<E  
audit conclusion                                审计结论 $cLZ,N24  
audit effectiveness                             审计效果 ZJ[p7XP  
audit efficiency                                  审计效率 APU~y5vG (  
audit engagement letter                      审计业务约定书 9Z3Vf[n5\  
audit evidence                                          审计证据 t1G2A`  
audit fee                                    审计费 s5X51#J#~  
audit files                                          审计档案 :z$+leNH\  
audit findings                                     审计中发现的事项 eEeK ]8@  
audit implementation stage                        审计实施阶段 qVds 2  
audit mark                                        审计标识 _cJ\A0h^  
audit materiality                                 审计重要性 q@Zeu\T,*#  
audit method                                     审计方法 +Lo,*  
audit objective                                         审计目标，审计目的 Cio(Ptt:  
audit of financial statements                      会计报表审计，财务报表审计 |voZ0U  
audit opinion                                     审计意见 '2{60t_A  
audit period                                      被审计期间，被审计年度 KnK\X>:  
audit plan                                          审计计划 b'RBel;W  
audit planning                                    编制审计计划，制定审计计划，审计计划 R]o2_r7N"}  
audit planning stage                                  审计计划阶段 0 Gq<APtr  
audit procedure                                审计程序 W@~a#~1O  
audit programme                               审计程序表，具体审计计划 V<d` .9*}  
audit report                                       审计报告 nNRc@9Lt  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 R5<:3tk=X  
audit report with a qualified opinion                 有保留意见的审计报告 i^rHZmT  
audit report with an adverse opinion                否定意见的审计报告 ;|oem\dKv  
audit report with dual dates                      双重日期审计报告 B5]nP .R  
audit reporting stage                                 审计报告阶段 
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audit responsibility                                   审计责任 ~sCdvBA  
audit results                                      审计结果 zZ8:>2Ps(  
audit risk                                          审计风险 x0xQFlGk  
audit sampling                                          审计抽样 Vj[,o Vt$  
audit sampling techniques                         审计抽样方法，审计抽样技术 ?jnbm'~S  
audit strategies                                  审计策略
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audit summary                                         审计总结，审计小结 c2yZvi  
audit team                                         审计小组 AQ,%5MeqJ  
audit test                                    审计测试 m .^WSy  
audit trail                                          审计轨迹 .?r}3C
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audit work                                        审计工作 {%X[Snv  
audit working paper                                 审计工作底稿 N2Cf(  
audited financial statement                        审计会计报表，已审计财务报表 ]yas]5H   
Auditing Guidelines (the～)                      审计规范指南 .y#>mXm>  
auditing standards                             审计准则 IZxr;\dq6  
audit-oriented working paper                          (审计)业务类工作底稿 ~JOC8dO  
authorisation                                     授权 $XFFNE`%  
authorisation of transaction                       交易的授权 \%.&$z3wz  
availability                                         可获得性 z@xkE ,j>  
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balance                                      余额；差额；平衡 <{.pYrn  
balance sheet                                    资产负债表 T?D]]x  
bank                                                 银行 |PLWF[+t8  
bank account                                    银行账户，银行户头 ^]$rh.7&  
bank statement                                 银行对账单 7nbaR~ZV  
barter transaction                              易货交易，以物换物交易 (KT+7j0^  
basis of audit                                    审计依据 H(Ad"1~.#  
basis of preparation                                (会计报表的)编制基础 prVqV-S6TY  
book of account                               账目，账簿 9NqZ&S  
borrowing                                         借款，贷款，借债 <;dFiI-GO#  
branch                                              分支，分支机构，分店 -4S4I  
brought forward                                (账户余额等的)承上年，承上期，承上页 IVG77+O# }  
budget                                              预算 DXfQy6 k'  
building                                      建筑物；大楼 6,skF^  
business conditions                                  业务情况，经营情况 ,v(ikPzd  
business licence                               (企业等的)营业执照 YU1z\pK  
business relation                                业务关系 #M:Vwn JX  
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