[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 ,9OER!$y  
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审计词汇英汉对照 @sR/l;  
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ability to continue as a going concern               持续经营能力 |}l/6WHB  
acceptability                                     可接受性，可接受程度 BAqwYWdS  
acceptable level of detection risk                     检查风险的可接受水平 e{: -N  
acceptance of engagement                       接受委托 @$b7 eu  
accepting the engagement for the first time              首次接受委托 vSQB~Vw8t  
access to asset                                         对资产的接触 :>y5'q@R  
according to                                     根据，依据，依照 _Wp, z`  
account balance                                账户余额 #,jm3Mqj  
account for                                       对……进行会计处理，核算；解释 T5[(vTp  
accounting                                        会计，会计学 @ /e{-Q  
accounting advisory serve                        会计咨询服务 H2_6m5[&,  
accounting firm                                 会计师事务所 CS^|="Zs  
accounting information                      会计信息，会计资料 RZvRV?<bR  
accounting period                             会计期间 p=Qo92 NH  
accounting policies                                   会计政策 R<T5lkJ\/  
accounting professional bodies                 会计职业组织，会计职业团体 iA2TvP#  
accounting records                                   会计记录 ohPXwp? ]  
accounting responsibility                           会计责任 ]{-ib:f
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accounting service                             会计服务 Dk~ JH9#  
accounting standards                                会计准则 %H"AHkge:a  
Accounting Standards for Business Enterprises       企业会计准则 QswFISch
 
accounting system                             会计系统 m]++ !  
accounting treatment                                会计处理 &53LJlL Co  
accuracy                                    准确性，精确性 pr"q-S>E  
additional audit procedures                      追加审计程序 b<g9L4s  
addressee                                         收件人，收信人 U,9=&"e b  
Administration of State-owned Assets  (the～)     国有资产管理局 H|N,nkhH}  
administrative laws and regulations                 行政法规 h*NBSvn  
adverse impact                                 不利影响，负面影响 B?XqH_=0L  
adverse opinion                                反对意见 ][Cg8  
advisory group                                  咨询组，顾问组 JOq&(AZe  
agency fee                                        代理费，代理费用 62OZj%CXN  
aggregate                                          总计，合计为…… ~ Q;qRx  
alternation of document and record                 变造文件和记录 6$+F5T  
alternative audit procedures                      替代审计程序，备选审计程序 [{-;cpM\  
amend                                              修改，修订 {Pi]i?  
amortisation                                      摊销 tw]Q5:6  
analytical capacity                             分析能力 BG20R=p  
analytical procedures                               分析性程序 _AVP1  
annual financial statements                        年度会计报表，年度财务报表 [1`&\C_E  
appendix                                          附录，附表 oGZ%w4T  
applicable                                         适用的 /`B:F5r  
applicable laws and regulations                 适用的法规 `oH6'+fT`;  
application systems                                  应用系统 )mXu{uowr  
apply consistently                              一贯地执行，一贯地实施 "M:0lUy  
appropriate                                       适当的，合适的； >^KO5N-:4  
征用，挪用 Rp""&0  
appropriate authorization                          适当的授权 .\ces2,  
appropriateness of audit evidence                    审计证据的适当性 Z:%~Al:  
approval                                    批准，核准 .37Jrh0Iv  
assertion                                    (会计报表上的)认定；确认 *1b)Va8v*  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 (ft$ R?  
asset                                                 资产，财产 7%^/Jm  
asset restructuring                             资产重组 lxD~[e  
assignment of duties                                 职责的划分 f>_' ]eM%  
assistant                                     助理，助理人员 39,7N2uY  
associated company                                 联属公司，联营公司 nJo6;_MI!  
association                                        联合，结合；协会，社团 LZ#SX5N  
assumption                                       假设，假定 ]EPFyVt~3  
at a given date                                         在某一特定时日 0=KyupwXC  
attestation                                         鉴证，公证 kC-OZVoO  
attestation service                             鉴证服务 v|u[BmA)*k  
audit adjustment                                审计调整 ZncJ  
audit areas                                        审计领域 },G5!3  
audit conclusion                                审计结论 iyf vcKO  
audit effectiveness                             审计效果 UgZuEfEGve  
audit efficiency                                  审计效率 <%]i7&8|  
audit engagement letter                      审计业务约定书 qm=N@@R&  
audit evidence                                          审计证据 $4&e{fLt|v  
audit fee                                    审计费 vTU*6
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audit files                                          审计档案 OB5`a,5dI  
audit findings                                     审计中发现的事项 gCY%@?YyN  
audit implementation stage                        审计实施阶段 S+&Bf ~~D  
audit mark                                        审计标识 N3g\X
  
audit materiality                                 审计重要性 j]'7"b5  
audit method                                     审计方法 hUGP3ExC*  
audit objective                                         审计目标，审计目的 f& >[$zh  
audit of financial statements                      会计报表审计，财务报表审计 #Z]l4d3{T  
audit opinion                                     审计意见 `8D}\w<eI  
audit period                                      被审计期间，被审计年度 _B5v&#h(.  
audit plan                                          审计计划 0'0GAh2  
audit planning                                    编制审计计划，制定审计计划，审计计划 bs=x
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audit planning stage                                  审计计划阶段 +GqUI~a
 
audit procedure                                审计程序 7[? {wbq  
audit programme                               审计程序表，具体审计计划 Pwg?a  
audit report                                       审计报告 7$u}uv`j  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 G :JQ_w  
audit report with a qualified opinion                 有保留意见的审计报告 1iTI8h&[@  
audit report with an adverse opinion                否定意见的审计报告 m]#oZVngy  
audit report with dual dates                      双重日期审计报告 iy\ 6e k1  
audit reporting stage                                 审计报告阶段 6<h ==I   
audit responsibility                                   审计责任 %RS8zN  
audit results                                      审计结果 =9AX\2w*H;  
audit risk                                          审计风险 I=G-(L/&  
audit sampling                                          审计抽样 hYS}PE  
audit sampling techniques                         审计抽样方法，审计抽样技术 HXp$\%A)  
audit strategies                                  审计策略 oi:!YVc  
audit summary                                         审计总结，审计小结 [uD G;We=  
audit team                                         审计小组 KJ;;825?  
audit test                                    审计测试 QpZCU]  
audit trail                                          审计轨迹 \&Zp/;n  
audit work                                        审计工作 Hlj_oDL  
audit working paper                                 审计工作底稿 .Do(iYO.L  
audited financial statement                        审计会计报表，已审计财务报表 L
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Auditing Guidelines (the～)                      审计规范指南 BL^\"Xh$|  
auditing standards                             审计准则 -)LiL
 
audit-oriented working paper                          (审计)业务类工作底稿 r?j2%M\  
authorisation                                     授权 gONybz6]  
authorisation of transaction                       交易的授权 & K.js  
availability                                         可获得性 E6Uiw]3  
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balance                                      余额；差额；平衡 A4>
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balance sheet                                    资产负债表 MGU%"7i'}  
bank                                                 银行 ]5Mq^@mD'  
bank account                                    银行账户，银行户头 6A23H7  
bank statement                                 银行对账单 yT<,0~F 9  
barter transaction                              易货交易，以物换物交易 y8arFG  
basis of audit                                    审计依据 Z]\VOA>  
basis of preparation                                (会计报表的)编制基础 "F+m}GJ=a  
book of account                               账目，账簿 a*(,ydF|L  
borrowing                                         借款，贷款，借债 UHT2a9rG  
branch                                              分支，分支机构，分店 O; #qG/b1  
brought forward                                (账户余额等的)承上年，承上期，承上页 QDdH5EfY  
budget                                              预算 VY|'7in"M  
building                                      建筑物；大楼 h1A
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business conditions                                  业务情况，经营情况 sRkPXzK  
business licence                               (企业等的)营业执照 Xdtyer%  
business relation                                业务关系 dn}'B%  
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