[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 j%bC9UkE3  
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审计词汇英汉对照 .b<W*4{j0H  
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ability to continue as a going concern               持续经营能力 #Y   
acceptability                                     可接受性，可接受程度 (>x05
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acceptable level of detection risk                     检查风险的可接受水平 mDbTOtD  
acceptance of engagement                       接受委托 >!']w{G  
accepting the engagement for the first time              首次接受委托 ZbdGI@  
access to asset                                         对资产的接触 h2Th)&Fb>  
according to                                     根据，依据，依照 O j:I @c  
account balance                                账户余额 hp9LV2_5  
account for                                       对……进行会计处理，核算；解释 .{`C>/"}  
accounting                                        会计，会计学 pO
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accounting advisory serve                        会计咨询服务 A4#FAFy  
accounting firm                                 会计师事务所 U{[YCs fk  
accounting information                      会计信息，会计资料 G![4K#~NM  
accounting period                             会计期间 \>lA2^Ef  
accounting policies                                   会计政策 zP2X}VLMo  
accounting professional bodies                 会计职业组织，会计职业团体 G?XA",AC  
accounting records                                   会计记录 M | "'`zc  
accounting responsibility                           会计责任 \**j\m   
accounting service                             会计服务 A]i!131{w|  
accounting standards                                会计准则 S`FIb'J  
Accounting Standards for Business Enterprises       企业会计准则
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accounting system                             会计系统 Avi_]h&  
accounting treatment                                会计处理 h\3-8 m  
accuracy                                    准确性，精确性 Y\B6c
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additional audit procedures                      追加审计程序 eh]syeKBj  
addressee                                         收件人，收信人 H2 #o X  
Administration of State-owned Assets  (the～)     国有资产管理局 Vym0|cW  
administrative laws and regulations                 行政法规 -PSgBH[  
adverse impact                                 不利影响，负面影响 K#X/j'$^  
adverse opinion                                反对意见 )qbkKCq/FB  
advisory group                                  咨询组，顾问组 c$&({Z{1  
agency fee                                        代理费，代理费用 7/QK"0  
aggregate                                          总计，合计为…… 3Z*o5@RI  
alternation of document and record                 变造文件和记录 X"_ ^^d-  
alternative audit procedures                      替代审计程序，备选审计程序 L_vl%ii-  
amend                                              修改，修订 d*gv.mE  
amortisation                                      摊销 a
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analytical capacity                             分析能力 3Zd,"/RH  
analytical procedures                               分析性程序 P,'%$DLDg  
annual financial statements                        年度会计报表，年度财务报表 KHHYk>FR  
appendix                                          附录，附表 LFHJj-nk  
applicable                                         适用的 0<~~0US  
applicable laws and regulations                 适用的法规 |%XTy7^a  
application systems                                  应用系统  
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apply consistently                              一贯地执行，一贯地实施 `{Q'iydU  
appropriate                                       适当的，合适的； hPBBXj/=  
征用，挪用 z_y cH%p  
appropriate authorization                          适当的授权 N=2T~M 1  
appropriateness of audit evidence                    审计证据的适当性 x@rQ 7K>  
approval                                    批准，核准 [tfB*m 5  
assertion                                    (会计报表上的)认定；确认 X]@
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assessed level of control risk                           对控制风险的评估，控制风险的评估水平 Po@;PR=  
asset                                                 资产，财产 V27RK-.N!  
asset restructuring                             资产重组 ,7) hrA$(  
assignment of duties                                 职责的划分 '0q$qN  
assistant                                     助理，助理人员 X7L:cVBg  
associated company                                 联属公司，联营公司 <Jhd%O
 
association                                        联合，结合；协会，社团 }5oI` 9VT  
assumption                                       假设，假定 ~r8 <|$;  
at a given date                                         在某一特定时日 .4WJk>g  
attestation                                         鉴证，公证 \uPz
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attestation service                             鉴证服务 #vV]nI<MF.  
audit adjustment                                审计调整 A[; deHg=  
audit areas                                        审计领域 vQi=13Pw  
audit conclusion                                审计结论 mXyP;k  
audit effectiveness                             审计效果 o$.#A]Flb  
audit efficiency                                  审计效率 ")uKDq  
audit engagement letter                      审计业务约定书 $]E+E.P  
audit evidence                                          审计证据 ~KS@Ulrox  
audit fee                                    审计费 pK3A/ry<  
audit files                                          审计档案 wX]$xZ!s  
audit findings                                     审计中发现的事项 g-d{"ZXd J  
audit implementation stage                        审计实施阶段 aH_c84DS  
audit mark                                        审计标识 G'/GDN^j  
audit materiality                                 审计重要性 '|ntwK*f  
audit method                                     审计方法 lgU!D |v  
audit objective                                         审计目标，审计目的 )>FAtE   
audit of financial statements                      会计报表审计，财务报表审计 %BkE %ZcZ  
audit opinion                                     审计意见 > U?\WgE$  
audit period                                      被审计期间，被审计年度 6J,h}S  
audit plan                                          审计计划 :Pdh##k  
audit planning                                    编制审计计划，制定审计计划，审计计划 /C!~v!;e  
audit planning stage                                  审计计划阶段 ]w6F%d  
audit procedure                                审计程序 nb/q!8  
audit programme                               审计程序表，具体审计计划 5 [~HL_u;,  
audit report                                       审计报告 tB>!1}v  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 !ZUUn*e{5  
audit report with a qualified opinion                 有保留意见的审计报告 ON\bD?(VY  
audit report with an adverse opinion                否定意见的审计报告 WMtFXkf6"  
audit report with dual dates                      双重日期审计报告 Hu<]*(lK%  
audit reporting stage                                 审计报告阶段 uZn_*_J!  
audit responsibility                                   审计责任 Fw&ImRMk  
audit results                                      审计结果 }
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audit risk                                          审计风险 7/<~s]D[%  
audit sampling                                          审计抽样 p+=zl`\=|  
audit sampling techniques                         审计抽样方法，审计抽样技术 A_@..hX(  
audit strategies                                  审计策略 yP$esDP  
audit summary                                         审计总结，审计小结 6NV592  
audit team                                         审计小组 ZUHW*U.  
audit test                                    审计测试 k)>H=?mI  
audit trail                                          审计轨迹 rwj+N%N  
audit work                                        审计工作 yy{YduI  
audit working paper                                 审计工作底稿 KU $,{Sn6@  
audited financial statement                        审计会计报表，已审计财务报表 QY)p![6Fj  
Auditing Guidelines (the～)                      审计规范指南 3#,6(k4>  
auditing standards                             审计准则 !8U
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audit-oriented working paper                          (审计)业务类工作底稿 :(US um  
authorisation                                     授权 x@43ZH_  
authorisation of transaction                       交易的授权 aWTurnee^  
availability                                         可获得性 ,4"N7_!7  
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balance                                      余额；差额；平衡 A-4;$ QSm  
balance sheet                                    资产负债表 afX|R  
bank                                                 银行 ~

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bank account                                    银行账户，银行户头 P,] ./m\J  
bank statement                                 银行对账单 Ti)Me-g  
barter transaction                              易货交易，以物换物交易 }6a}8EyFP  
basis of audit                                    审计依据 *ilh/Hd>  
basis of preparation                                (会计报表的)编制基础 LI.WcI3uS  
book of account                               账目，账簿 ':_9o5I
 
borrowing                                         借款，贷款，借债 =At" Q6-O  
branch                                              分支，分支机构，分店 3\}u#/Vb  
brought forward                                (账户余额等的)承上年，承上期，承上页 P x Q]$w  
budget                                              预算 h9 DUS,G9,  
building                                      建筑物；大楼 $$ *tK8#  
business conditions                                  业务情况，经营情况 &=)O:J
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business licence                               (企业等的)营业执照 e bpt/q[  
business relation                                业务关系  I\_2=mL  
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