[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 V2kNJwwk  
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审计词汇英汉对照 6P;JF%{J  
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ability to continue as a going concern               持续经营能力 (NUwkAOM}  
acceptability                                     可接受性，可接受程度 I3o6ym-i  
acceptable level of detection risk                     检查风险的可接受水平 S2/c2  
acceptance of engagement                       接受委托 TfK$tTkM  
accepting the engagement for the first time              首次接受委托 {'8a'
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access to asset                                         对资产的接触 w@Ut[ ;6^  
according to                                     根据，依据，依照 lqe;lWC0Z  
account balance                                账户余额 O`- JKZc  
account for                                       对……进行会计处理，核算；解释 ?}y?e}y*xZ  
accounting                                        会计，会计学 dL5u-<y&  
accounting advisory serve                        会计咨询服务 E7^r3#s  
accounting firm                                 会计师事务所 i
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accounting information                      会计信息，会计资料 niY9`8  
accounting period                             会计期间 ;cI
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accounting policies                                   会计政策 rz0~W6
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accounting professional bodies                 会计职业组织，会计职业团体 rwr>43S5<3  
accounting records                                   会计记录 OL&ku &J_  
accounting responsibility                           会计责任 !u)veh3x  
accounting service                             会计服务 :.Vn  
accounting standards                                会计准则 3=V79&  
Accounting Standards for Business Enterprises       企业会计准则 <T JUKznO  
accounting system                             会计系统 a%DnRkRr  
accounting treatment                                会计处理 x7 jE Ns )  
accuracy                                    准确性，精确性 ?cf9q@eAH  
additional audit procedures                      追加审计程序 !Y/$I?13Z  
addressee                                         收件人，收信人 Yd:8iJA  
Administration of State-owned Assets  (the～)     国有资产管理局 c*ac9Y'o  
administrative laws and regulations                 行政法规 zuR!,-W  
adverse impact                                 不利影响，负面影响 !Q
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adverse opinion                                反对意见 A?'Tigi  
advisory group                                  咨询组，顾问组 CGvU{n,"  
agency fee                                        代理费，代理费用 BKe~y  
aggregate                                          总计，合计为…… IBr?6_\%"4  
alternation of document and record                 变造文件和记录 K OVGwEj  
alternative audit procedures                      替代审计程序，备选审计程序 B'B,,Mz
 
amend                                              修改，修订 TG'_1m*$  
amortisation                                      摊销 -4{sr| lm  
analytical capacity                             分析能力  :Zl@4}  
analytical procedures                               分析性程序 P#bZtWx'<N  
annual financial statements                        年度会计报表，年度财务报表 0t?:  
appendix                                          附录，附表 p7}xgUxX  
applicable                                         适用的 _!kL7qJ"  
applicable laws and regulations                 适用的法规

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application systems                                  应用系统 EQXvEJ^  
apply consistently                              一贯地执行，一贯地实施 Oe=7
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appropriate                                       适当的，合适的； {j.5!Nj]B  
征用，挪用 !8M]n  
appropriate authorization                          适当的授权 E9t[Mb %0  
appropriateness of audit evidence                    审计证据的适当性 J@w Q3#5a  
approval                                    批准，核准 s,O:l0  
assertion                                    (会计报表上的)认定；确认 .zO/8y(@  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 4~=/Ca G~  
asset                                                 资产，财产 wB}s>o\  
asset restructuring                             资产重组 G V'Y'  
assignment of duties                                 职责的划分 v<N7o8  
assistant                                     助理，助理人员 pme5frM|  
associated company                                 联属公司，联营公司 +G*2f V>  
association                                        联合，结合；协会，社团 =m6;]16D  
assumption                                       假设，假定 ~#+ Hhc(  
at a given date                                         在某一特定时日 < I[ Vv'x  
attestation                                         鉴证，公证 #x!h BS!  
attestation service                             鉴证服务 <m:8%]%M6  
audit adjustment                                审计调整 uH S)  
audit areas                                        审计领域 7<
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audit conclusion                                审计结论 < TJzp  
audit effectiveness                             审计效果 f"j~{b7  
audit efficiency                                  审计效率 86$9)UI  
audit engagement letter                      审计业务约定书
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audit evidence                                          审计证据 jFfuT9oId  
audit fee                                    审计费 ^%tmHDNL.  
audit files                                          审计档案 D9^.Eg8
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audit findings                                     审计中发现的事项 hOjy$Z  
audit implementation stage                        审计实施阶段 cXu"-/  
audit mark                                        审计标识 daS l.:1  
audit materiality                                 审计重要性 (;-< @~2  
audit method                                     审计方法 &|'k)6Rx  
audit objective                                         审计目标，审计目的 Y}BT| "  
audit of financial statements                      会计报表审计，财务报表审计 O+hN?/>v  
audit opinion                                     审计意见 QQ^P IQj  
audit period                                      被审计期间，被审计年度 i
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audit plan                                          审计计划 gwwYz]'d>r  
audit planning                                    编制审计计划，制定审计计划，审计计划 z)N8#Y~vn  
audit planning stage                                  审计计划阶段 :^7/+|}9p  
audit procedure                                审计程序 53X H|Ap  
audit programme                               审计程序表，具体审计计划 jt5en;AA[  
audit report                                       审计报告 ikd~k>F  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 c+P.o.k;  
audit report with a qualified opinion                 有保留意见的审计报告 W,'30:#Fr7  
audit report with an adverse opinion                否定意见的审计报告 ea!_/Y  
audit report with dual dates                      双重日期审计报告 x`/ "1]Nf  
audit reporting stage                                 审计报告阶段 ,x#5.Koz  
audit responsibility                                   审计责任 k4Ed7T-  
audit results                                      审计结果 5lehASBz  
audit risk                                          审计风险 G`3/${ti  
audit sampling                                          审计抽样 @*kQZRGK7  
audit sampling techniques                         审计抽样方法，审计抽样技术 H]2cw
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audit strategies                                  审计策略 5{?J5  
audit summary                                         审计总结，审计小结 2)oT\m  
audit team                                         审计小组 <pzCpF<  
audit test                                    审计测试 _)A X/%^%  
audit trail                                          审计轨迹 @}sxA9a  
audit work                                        审计工作 ^5n"L29V  
audit working paper                                 审计工作底稿 @ov*Fh  
audited financial statement                        审计会计报表，已审计财务报表 v%8.o%G  
Auditing Guidelines (the～)                      审计规范指南 _?Q0yVH;,  
auditing standards                             审计准则 I6!~(ND7  
audit-oriented working paper                          (审计)业务类工作底稿 +zM
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authorisation                                     授权 xx[XwN;  
authorisation of transaction                       交易的授权 |Et8FR3[m  
availability                                         可获得性 ft
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balance                                      余额；差额；平衡 );-?~   
balance sheet                                    资产负债表 i> }P V  
bank                                                 银行 `a*_b9  
bank account                                    银行账户，银行户头 x,)|;HXm  
bank statement                                 银行对账单 };{V]f 0  
barter transaction                              易货交易，以物换物交易 Lh eOGM  
basis of audit                                    审计依据 $J]VY;C!  
basis of preparation                                (会计报表的)编制基础 |T!ivd1G  
book of account                               账目，账簿 7{0;<@  
borrowing                                         借款，贷款，借债 'vbrzI5m  
branch                                              分支，分支机构，分店 S3Q^K.e?  
brought forward                                (账户余额等的)承上年，承上期，承上页 AXbDCDA  
budget                                              预算 i|5.DhK}  
building                                      建筑物；大楼 J0xV\O !e  
business conditions                                  业务情况，经营情况 [1Cs  
business licence                               (企业等的)营业执照 xLID@9Hbu  
business relation                                业务关系 
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