[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 ?2b*FQe  
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审计词汇英汉对照 AiT&:'<UT  
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ability to continue as a going concern               持续经营能力 ubn`w=w$  
acceptability                                     可接受性，可接受程度 +6=2B0$ r  
acceptable level of detection risk                     检查风险的可接受水平
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acceptance of engagement                       接受委托 B*+3A!{s  
accepting the engagement for the first time              首次接受委托 tH_e?6]  
access to asset                                         对资产的接触 vxxa,KR/y  
according to                                     根据，依据，依照 \(PC#H%  
account balance                                账户余额 8#gS{  
account for                                       对……进行会计处理，核算；解释 L--  
accounting                                        会计，会计学 5YlY=J  
accounting advisory serve                        会计咨询服务 qYHAXc}$  
accounting firm                                 会计师事务所 qV%t[>  
accounting information                      会计信息，会计资料 +X4O.6Mn  
accounting period                             会计期间 km;M!}D  
accounting policies                                   会计政策 v(vLk\K7  
accounting professional bodies                 会计职业组织，会计职业团体 /qW5M4.w  
accounting records                                   会计记录 tdTD!'  
accounting responsibility                           会计责任 D{&0r.2F  
accounting service                             会计服务 u.wm;e K[  
accounting standards                                会计准则 1sL#XB$@N  
Accounting Standards for Business Enterprises       企业会计准则 6 B)3SC  
accounting system                             会计系统 xS) njuq4  
accounting treatment                                会计处理 SCClD6k=V  
accuracy                                    准确性，精确性 gW
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additional audit procedures                      追加审计程序 !%' 1x2?  
addressee                                         收件人，收信人 D}SYv})Ti  
Administration of State-owned Assets  (the～)     国有资产管理局 ]&za^%q0&  
administrative laws and regulations                 行政法规 lF]cUp#<  
adverse impact                                 不利影响，负面影响 y9?~^pTx  
adverse opinion                                反对意见 i,Yq oe`  
advisory group                                  咨询组，顾问组 sN^3bfi!i  
agency fee                                        代理费，代理费用 SMr ]Gf.  
aggregate                                          总计，合计为…… 289@O-  
alternation of document and record                 变造文件和记录 M <oy  
alternative audit procedures                      替代审计程序，备选审计程序 D"WqJcDt  
amend                                              修改，修订 |kwBb>V  
amortisation                                      摊销 (3YI>/#  
analytical capacity                             分析能力  >:whNp  
analytical procedures                               分析性程序 @J~n$^ke  
annual financial statements                        年度会计报表，年度财务报表 pA(B~9WQ  
appendix                                          附录，附表 M+<xX)   
applicable                                         适用的 ;$|[z<1RdW  
applicable laws and regulations                 适用的法规 Ca[H<nyj  
application systems                                  应用系统 ~{,U%B  
apply consistently                              一贯地执行，一贯地实施 ?dJ-g~  
appropriate                                       适当的，合适的； W]!{Y'G  
征用，挪用 \ltA&}!  
appropriate authorization                          适当的授权 j?&Rf,,%  
appropriateness of audit evidence                    审计证据的适当性 `6KTQk'  
approval                                    批准，核准 ecK{+Z'G  
assertion                                    (会计报表上的)认定；确认 5"4O_JQ  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 nezdk=8J/  
asset                                                 资产，财产 rlEp&"+|M  
asset restructuring                             资产重组 tAfd
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assignment of duties                                 职责的划分 ,Vz 1l_7  
assistant                                     助理，助理人员 p`// *gl  
associated company                                 联属公司，联营公司 v:*t5M >  
association                                        联合，结合；协会，社团 \\80c65-  
assumption                                       假设，假定 k}-@N;zq  
at a given date                                         在某一特定时日 d'~sy>  
attestation                                         鉴证，公证  y{hy  
attestation service                             鉴证服务 `=A*ei5  
audit adjustment                                审计调整 k r0PL)$  
audit areas                                        审计领域 VeixwGZ.  
audit conclusion                                审计结论 a+$WlG/x  
audit effectiveness                             审计效果 hLyD#XCFA  
audit efficiency                                  审计效率 rixP[`!]x  
audit engagement letter                      审计业务约定书 aa8xo5tIp  
audit evidence                                          审计证据 jk-hIl&  
audit fee                                    审计费 1eC1Cyw  
audit files                                          审计档案 ^h+,Kn0@  
audit findings                                     审计中发现的事项 2|vArRKt  
audit implementation stage                        审计实施阶段 c}iVBN6~.<  
audit mark                                        审计标识 2Yd0:
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audit materiality                                 审计重要性 'p=5hsG  
audit method                                     审计方法 ?CB*MWjd  
audit objective                                         审计目标，审计目的 7^|oO~x6  
audit of financial statements                      会计报表审计，财务报表审计 K!/"&RjW.  
audit opinion                                     审计意见 sY4sq5'!  
audit period                                      被审计期间，被审计年度 Ha l,%W~e  
audit plan                                          审计计划 Bl5*sfjG  
audit planning                                    编制审计计划，制定审计计划，审计计划 cE}R7,y  
audit planning stage                                  审计计划阶段 pk jf5DWp  
audit procedure                                审计程序 82%~WQnS  
audit programme                               审计程序表，具体审计计划 0-H!\ IB  
audit report                                       审计报告 e)dPv:oK3  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 v?zA86d_  
audit report with a qualified opinion                 有保留意见的审计报告 6X(Yv2X&4%  
audit report with an adverse opinion                否定意见的审计报告 w9 I7pIIl  
audit report with dual dates                      双重日期审计报告 )ndcBwQc"  
audit reporting stage                                 审计报告阶段 QUL^]6 $  
audit responsibility                                   审计责任 c"OBm#  
audit results                                      审计结果 (~F{c0\C  
audit risk                                          审计风险 2j_YHv$I  
audit sampling                                          审计抽样 :'aT4  
audit sampling techniques                         审计抽样方法，审计抽样技术 JzD Mx?  
audit strategies                                  审计策略 _@CY_`a  
audit summary                                         审计总结，审计小结 ~F8M_  
audit team                                         审计小组 *"V5j#F_  
audit test                                    审计测试 Dm=t`_DL8  
audit trail                                          审计轨迹 %"GF+  
audit work                                        审计工作 YUo{e=m|  
audit working paper                                 审计工作底稿 J(*qOG
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audited financial statement                        审计会计报表，已审计财务报表 RXa&*Jtr -  
Auditing Guidelines (the～)                      审计规范指南 c|<*w[%C  
auditing standards                             审计准则 2Y_ `&  
audit-oriented working paper                          (审计)业务类工作底稿 Rk2V[R.`S  
authorisation                                     授权 m9bR %j  
authorisation of transaction                       交易的授权 ;K<e]RI;?  
availability                                         可获得性 5Hvg%g-c  
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balance                                      余额；差额；平衡 T'9I&h%\  
balance sheet                                    资产负债表 ,L#Qy>MOb  
bank                                                 银行 c"BFkw  
bank account                                    银行账户，银行户头 3V:{_~~  
bank statement                                 银行对账单 ~_WsjD0O  
barter transaction                              易货交易，以物换物交易 ] H8CVue  
basis of audit                                    审计依据 v3|-eWet^  
basis of preparation                                (会计报表的)编制基础 85; BS'  
book of account                               账目，账簿 ^)ouL25Z*2  
borrowing                                         借款，贷款，借债 3R(GO.n=]  
branch                                              分支，分支机构，分店 O+I\Q?  
brought forward                                (账户余额等的)承上年，承上期，承上页 :.kc1_veYS  
budget                                              预算 ;AV[bjRE\  
building                                      建筑物；大楼 n>]`8+a~%X  
business conditions                                  业务情况，经营情况 } ).rD  
business licence                               (企业等的)营业执照 V@gweci   
business relation                                业务关系 ,"?h_NbF  
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