[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 RxE.t[  
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审计词汇英汉对照 |OiM(E(  
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ability to continue as a going concern               持续经营能力 ?kULR0uL+  
acceptability                                     可接受性，可接受程度 _<%YLv  
acceptable level of detection risk                     检查风险的可接受水平 >rXDLj-e  
acceptance of engagement                       接受委托 88KQ) NU  
accepting the engagement for the first time              首次接受委托 gsYQ"/S9  
access to asset                                         对资产的接触 4rLc] >  
according to                                     根据，依据，依照 zF@[S  
account balance                                账户余额 H`s[=Y,m  
account for                                       对……进行会计处理，核算；解释 fTt\
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accounting                                        会计，会计学 A|(!\J0  
accounting advisory serve                        会计咨询服务 /?NfU.+K  
accounting firm                                 会计师事务所 Rn*@)5  
accounting information                      会计信息，会计资料 !u;gGgQF  
accounting period                             会计期间 =I0J1Ob  
accounting policies                                   会计政策 K'f^=bcI  
accounting professional bodies                 会计职业组织，会计职业团体 2cjbb kq  
accounting records                                   会计记录 }wZsM[
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accounting responsibility                           会计责任 AC*SmQ\>!  
accounting service                             会计服务 y@(EGfI  
accounting standards                                会计准则 \M;cF"e-S  
Accounting Standards for Business Enterprises       企业会计准则 J1w,;T\55  
accounting system                             会计系统 Y;"jsK{$  
accounting treatment                                会计处理 mNlbiB  
accuracy                                    准确性，精确性 J"-/ok(<@  
additional audit procedures                      追加审计程序 :F_>`{  
addressee                                         收件人，收信人 ZnBGNr  
Administration of State-owned Assets  (the～)     国有资产管理局 j;I(w [@P  
administrative laws and regulations                 行政法规 #^tnRfS"  
adverse impact                                 不利影响，负面影响 `>GXJ~:D["  
adverse opinion                                反对意见 mU]p K5  
advisory group                                  咨询组，顾问组 E`Br#"/Bl  
agency fee                                        代理费，代理费用 mV0u:ws  
aggregate                                          总计，合计为…… F:sUGM,  
alternation of document and record                 变造文件和记录 B OD!0CR5  
alternative audit procedures                      替代审计程序，备选审计程序 
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amend                                              修改，修订 DVt^O[  
amortisation                                      摊销 H43d[@h  
analytical capacity                             分析能力 -p"}K~lt:  
analytical procedures                               分析性程序 yg6o#;  
annual financial statements                        年度会计报表，年度财务报表 'nS>'yYH#  
appendix                                          附录，附表 ~iPXn1  
applicable                                         适用的 m/ q`k  
applicable laws and regulations                 适用的法规 6n|][
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application systems                                  应用系统 .7M.bpmqE  
apply consistently                              一贯地执行，一贯地实施 dsOt(yNo  
appropriate                                       适当的，合适的； $Wjx$fD  
征用，挪用 C~WWuju'  
appropriate authorization                          适当的授权 &Ez+4.srkh  
appropriateness of audit evidence                    审计证据的适当性 7uf5w0]
  
approval                                    批准，核准 4aKppj  
assertion                                    (会计报表上的)认定；确认 KAi_+/]K_  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 9e4`N"#,lI  
asset                                                 资产，财产 j`+{FCB7  
asset restructuring                             资产重组 1,7 }ah_  
assignment of duties                                 职责的划分 $wyPGok  
assistant                                     助理，助理人员 S|T_<FCY  
associated company                                 联属公司，联营公司 4|4 *rhwp  
association                                        联合，结合；协会，社团 v4K! BW  
assumption                                       假设，假定 q8uq%wf  
at a given date                                         在某一特定时日 ~Kl"V%>  
attestation                                         鉴证，公证 ac6@E4 _  
attestation service                             鉴证服务 +~|Jn_:A f  
audit adjustment                                审计调整 mM~&mAa+Z  
audit areas                                        审计领域 E@6gTx*  
audit conclusion                                审计结论 }=JSd@`_  
audit effectiveness                             审计效果 o+L[o_er  
audit efficiency                                  审计效率 i(Zz
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audit engagement letter                      审计业务约定书 hUX8j9N>  
audit evidence                                          审计证据 C$$Zwgy  
audit fee                                    审计费 'V8o["P  
audit files                                          审计档案 Z|fi$2k0!  
audit findings                                     审计中发现的事项 %&0/Ypp=  
audit implementation stage                        审计实施阶段 {c~w Ms#  
audit mark                                        审计标识 -0TI7 @  
audit materiality                                 审计重要性 s:cJF  
audit method                                     审计方法 .Yvy37n((  
audit objective                                         审计目标，审计目的 =$%-RX7  
audit of financial statements                      会计报表审计，财务报表审计 C+>mehDC_G  
audit opinion                                     审计意见 Z78i7k}  
audit period                                      被审计期间，被审计年度 aHb&+/HZ  
audit plan                                          审计计划 b~B'FD  
audit planning                                    编制审计计划，制定审计计划，审计计划 s>1\bio*I  
audit planning stage                                  审计计划阶段 FS!9 j8  
audit procedure                                审计程序 tc{l?7P  
audit programme                               审计程序表，具体审计计划 Y;i
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audit report                                       审计报告 e&E7_  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 Vk2%yw>  
audit report with a qualified opinion                 有保留意见的审计报告 L,!\PV|  
audit report with an adverse opinion                否定意见的审计报告 < WnIJum  
audit report with dual dates                      双重日期审计报告 auqN8_+=  
audit reporting stage                                 审计报告阶段 e z_c;  
audit responsibility                                   审计责任 6,|>;,U7  
audit results                                      审计结果 feH&Ug4?G  
audit risk                                          审计风险 n*i&o;5  
audit sampling                                          审计抽样 =M9R~J!  
audit sampling techniques                         审计抽样方法，审计抽样技术 ?* r  
audit strategies                                  审计策略 ,7 m33Pv*  
audit summary                                         审计总结，审计小结  deq5u>  
audit team                                         审计小组 -m[ tYp,q  
audit test                                    审计测试 kw} E0uY  
audit trail                                          审计轨迹 :fnJp9c  
audit work                                        审计工作 %%I:L~c  
audit working paper                                 审计工作底稿 \}%_FnP0ZU  
audited financial statement                        审计会计报表，已审计财务报表 4^k8|#c  
Auditing Guidelines (the～)                      审计规范指南 X$G:3uoN  
auditing standards                             审计准则 x>,wmk5)  
audit-oriented working paper                          (审计)业务类工作底稿 6 8fnh'I!  
authorisation                                     授权 ,7Ejb++/M,  
authorisation of transaction                       交易的授权 .gNziDO  
availability                                         可获得性 L@jpid95  
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balance                                      余额；差额；平衡 f="ZplW  
balance sheet                                    资产负债表 Z\]LG4N?  
bank                                                 银行 8N$Xq\Da+>  
bank account                                    银行账户，银行户头 ueg%D+u  
bank statement                                 银行对账单 <%W&xk  
barter transaction                              易货交易，以物换物交易 tk:nth  
basis of audit                                    审计依据 W#kyD)(F  
basis of preparation                                (会计报表的)编制基础 LNrM`3%2-  
book of account                               账目，账簿 B.smQt  
borrowing                                         借款，贷款，借债 ,_/\pX0  
branch                                              分支，分支机构，分店 WvoIh4]  
brought forward                                (账户余额等的)承上年，承上期，承上页 H|,d`@U  
budget                                              预算 :7X{s4AU6  
building                                      建筑物；大楼 9i lJ  
business conditions                                  业务情况，经营情况 ,\1Rf
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business licence                               (企业等的)营业执照 1(*+_TvZ  
business relation                                业务关系 %rf6>  
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