[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 Mt(;7q@1c  
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审计词汇英汉对照 '=>l& ;  
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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 ^97\TmzP{  
acceptable level of detection risk                     检查风险的可接受水平 -v?)E S  
acceptance of engagement                       接受委托 MHAWnH8  
accepting the engagement for the first time              首次接受委托 %jj\w>  
access to asset                                         对资产的接触 S)G*+)  
according to                                     根据，依据，依照 0`"DYJ}d  
account balance                                账户余额 M0"}>`1lJ  
account for                                       对……进行会计处理，核算；解释 Xm[Cgt_?  
accounting                                        会计，会计学 , @dhJ8/  
accounting advisory serve                        会计咨询服务 Pxe7 \e  
accounting firm                                 会计师事务所 hZeF? G)L'  
accounting information                      会计信息，会计资料 gYvT'7

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accounting period                             会计期间 SSa0x9T  
accounting policies                                   会计政策 A<[X@o}92  
accounting professional bodies                 会计职业组织，会计职业团体 8Z(\iZ5Rgj  
accounting records                                   会计记录 ??= su.b  
accounting responsibility                           会计责任 {DbWk>[DkG  
accounting service                             会计服务 F=~LVaF/_  
accounting standards                                会计准则 y'U-y"7y  
Accounting Standards for Business Enterprises       企业会计准则 }n$I #G}\/  
accounting system                             会计系统 Rln@9muXA  
accounting treatment                                会计处理 :V:siI Dn  
accuracy                                    准确性，精确性 K&/!3vc  
additional audit procedures                      追加审计程序 \xex l1_;  
addressee                                         收件人，收信人 o.KE=zp&z  
Administration of State-owned Assets  (the～)     国有资产管理局 |NXe{q7{  
administrative laws and regulations                 行政法规 (j884bu  
adverse impact                                 不利影响，负面影响 wVtBH _>  
adverse opinion                                反对意见 I"r[4>>B>0  
advisory group                                  咨询组，顾问组 BMovl4*5  
agency fee                                        代理费，代理费用 V?o%0
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aggregate                                          总计，合计为…… 7?"-NrW~  
alternation of document and record                 变造文件和记录 r
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alternative audit procedures                      替代审计程序，备选审计程序 LFPYnK  
amend                                              修改，修订 /7p1y v  
amortisation                                      摊销 ;>h:VnV(>(  
analytical capacity                             分析能力 m15> ^i^W  
analytical procedures                               分析性程序 C?lZu\L  
annual financial statements                        年度会计报表，年度财务报表 H(F9&6}  
appendix                                          附录，附表 { ^ @c96&  
applicable                                         适用的 m0+'BC{$u  
applicable laws and regulations                 适用的法规 '=]|"  
application systems                                  应用系统 :,Ad1(  
apply consistently                              一贯地执行，一贯地实施 vON1\$bu`  
appropriate                                       适当的，合适的； 5{O9<~,  
征用，挪用 k|[86<&[  
appropriate authorization                          适当的授权 pl5Q2zq%  
appropriateness of audit evidence                    审计证据的适当性 fd*<m8  
approval                                    批准，核准 8VR! Y0`e  
assertion                                    (会计报表上的)认定；确认 K8g9IZ*lT  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 x]<0Kq9K  
asset                                                 资产，财产 f^9ntos|  
asset restructuring                             资产重组 LQ.0"6oj  
assignment of duties                                 职责的划分 ^fxS=Qs+  
assistant                                     助理，助理人员 )5U2-g#U  
associated company                                 联属公司，联营公司 so@wUxF  
association                                        联合，结合；协会，社团 :`20i*  
assumption                                       假设，假定 A6%~
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at a given date                                         在某一特定时日 @c^g<  
attestation                                         鉴证，公证 &1,{.:@e  
attestation service                             鉴证服务 W`` 
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audit adjustment                                审计调整 SH#! Y  
audit areas                                        审计领域 &<oDl_^  
audit conclusion                                审计结论 b<"LUM*;  
audit effectiveness                             审计效果 XI58Cy*!  
audit efficiency                                  审计效率 &Y|AX2KUC  
audit engagement letter                      审计业务约定书 dn|OY.`|  
audit evidence                                          审计证据 37nGFH`K2m  
audit fee                                    审计费 >q)VHV9P  
audit files                                          审计档案 rz]M}!>k  
audit findings                                     审计中发现的事项 <CY<-H  
audit implementation stage                        审计实施阶段 p-,(P+Np  
audit mark                                        审计标识 rWD*DmY@"  
audit materiality                                 审计重要性 +a}>cAj*  
audit method                                     审计方法 Sx}61
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audit objective                                         审计目标，审计目的 R\,qL-Br  
audit of financial statements                      会计报表审计，财务报表审计 &)#bdt[  
audit opinion                                     审计意见 =Z}=nS?4  
audit period                                      被审计期间，被审计年度 $J)2E g  
audit plan                                          审计计划 w@& (=C  
audit planning                                    编制审计计划，制定审计计划，审计计划 h^=9R6im  
audit planning stage                                  审计计划阶段 vDp|9VY?  
audit procedure                                审计程序 /eNDv(g)M  
audit programme                               审计程序表，具体审计计划 $7'Kc
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audit report                                       审计报告 GP;UuQ
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audit report with a disclaimer of opinion           拒绝表示意见审计报告 Xwt}WSdF`k  
audit report with a qualified opinion                 有保留意见的审计报告 fVx_]5jM  
audit report with an adverse opinion                否定意见的审计报告 `CF.-Vl3J#  
audit report with dual dates                      双重日期审计报告 LP:F'Q:<  
audit reporting stage                                 审计报告阶段 m.
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audit responsibility                                   审计责任 M5<cHE  
audit results                                      审计结果 l fJ lXD  
audit risk                                          审计风险 N(=\S:  
audit sampling                                          审计抽样 w^wh|'u^_@  
audit sampling techniques                         审计抽样方法，审计抽样技术 [3fmhc  
audit strategies                                  审计策略 `as6IMqJD  
audit summary                                         审计总结，审计小结 1JWo~E'  
audit team                                         审计小组 %:/?eZ  
audit test                                    审计测试 yjj)+eJ(Q  
audit trail                                          审计轨迹 ooIA#u  
audit work                                        审计工作 .l}oxWWoS  
audit working paper                                 审计工作底稿 .rs\%M|X  
audited financial statement                        审计会计报表，已审计财务报表 \1mTKw)S  
Auditing Guidelines (the～)                      审计规范指南 !J-oGs\ u  
auditing standards                             审计准则 gtlyQ _V  
audit-oriented working paper                          (审计)业务类工作底稿 $61j_;WF`  
authorisation                                     授权 G+zIh}9  
authorisation of transaction                       交易的授权 uhO-0H  
availability                                         可获得性 ?QG?F9?  
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balance                                      余额；差额；平衡 :to1%6  
balance sheet                                    资产负债表 N@G~+
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bank                                                 银行
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bank account                                    银行账户，银行户头 Z2^B.r
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bank statement                                 银行对账单 ^U[yk'!Y  
barter transaction                              易货交易，以物换物交易 !@wG22iC4d  
basis of audit                                    审计依据 lz88//@gZ  
basis of preparation                                (会计报表的)编制基础 DfV'1s4y  
book of account                               账目，账簿 cOo@UU P  
borrowing                                         借款，贷款，借债 p{S#>JT
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branch                                              分支，分支机构，分店 -G@: uxB  
brought forward                                (账户余额等的)承上年，承上期，承上页 .:V4>  
budget                                              预算 mdy+ >e<  
building                                      建筑物；大楼 _5&LV2  
business conditions                                  业务情况，经营情况 j#[%-nOT  
business licence                               (企业等的)营业执照 D;QV`Z%I  
business relation                                业务关系 ]?A-D,!(  
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