[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 d#g))f;  
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审计词汇英汉对照 #Vq9 =Q2  
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ability to continue as a going concern               持续经营能力 o|kykxcq  
acceptability                                     可接受性，可接受程度 ,@`?I6nKy  
acceptable level of detection risk                     检查风险的可接受水平 }e?H(nZS7h  
acceptance of engagement                       接受委托 zR"cj  
accepting the engagement for the first time              首次接受委托 ANM#Kx+  
access to asset                                         对资产的接触 E(jZ Do  
according to                                     根据，依据，依照 Y}:~6`-jj  
account balance                                账户余额 2B ]q1>a!  
account for                                       对……进行会计处理，核算；解释 UlYFloZ  
accounting                                        会计，会计学 g4IF~\QRVi  
accounting advisory serve                        会计咨询服务 3e_tT8
  
accounting firm                                 会计师事务所 j[G`p^ul  
accounting information                      会计信息，会计资料 fZGY'o&5  
accounting period                             会计期间 bn(N8MFCV  
accounting policies                                   会计政策 7*!7EBb  
accounting professional bodies                 会计职业组织，会计职业团体 p)y5[HX  
accounting records                                   会计记录 +[7~:e}DZ  
accounting responsibility                           会计责任 EuK}L[Kl  
accounting service                             会计服务 ~KBa-i%o  
accounting standards                                会计准则 ^3;B4tj[  
Accounting Standards for Business Enterprises       企业会计准则 _fHC+lwN  
accounting system                             会计系统 x[(6V'  
accounting treatment                                会计处理 Nd~B$venh  
accuracy                                    准确性，精确性 X0lPRk53(  
additional audit procedures                      追加审计程序 C= ~c`V5>r  
addressee                                         收件人，收信人 f[@96p?a[  
Administration of State-owned Assets  (the～)     国有资产管理局 ig,.>'+l  
administrative laws and regulations                 行政法规 $|N6I  
adverse impact                                 不利影响，负面影响 ]juPm8eF  
adverse opinion                                反对意见 2c `
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advisory group                                  咨询组，顾问组 //R"ZE@d\  
agency fee                                        代理费，代理费用 QL?_FwZL  
aggregate                                          总计，合计为…… 9`tK9  
alternation of document and record                 变造文件和记录 H+v&4}f  
alternative audit procedures                      替代审计程序，备选审计程序 ; qshd'?*  
amend                                              修改，修订 aZFpt/.d  
amortisation                                      摊销 o?`FjZ6;x  
analytical capacity                             分析能力
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analytical procedures                               分析性程序 1EyN |m|  
annual financial statements                        年度会计报表，年度财务报表 xe@1H\7:  
appendix                                          附录，附表 q~ H>rC(\  
applicable                                         适用的 iQ'*QbP'Z  
applicable laws and regulations                 适用的法规 Ez3fL&*  
application systems                                  应用系统 >>U>'
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apply consistently                              一贯地执行，一贯地实施 3:)z+#Uk6  
appropriate                                       适当的，合适的； .WSyL  
征用，挪用 HBlk~eZ  
appropriate authorization                          适当的授权 hFrMOc&  
appropriateness of audit evidence                    审计证据的适当性 F2"fOS  
approval                                    批准，核准 (Ou%0 KW  
assertion                                    (会计报表上的)认定；确认 n(:<pz  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 Y|>dS8f;4  
asset                                                 资产，财产 l/.{F;3F  
asset restructuring                             资产重组  NkZG  
assignment of duties                                 职责的划分 hlzB cz*  
assistant                                     助理，助理人员 ij"~]I  
associated company                                 联属公司，联营公司 ,;k+n)  
association                                        联合，结合；协会，社团 Pvxb6\G&d  
assumption                                       假设，假定 =rjU=3!&(  
at a given date                                         在某一特定时日 |Y9>kXMl  
attestation                                         鉴证，公证 hZ&KE78?  
attestation service                             鉴证服务 aJu&h2G  
audit adjustment                                审计调整 d:=' Xs
 
audit areas                                        审计领域 vsY?
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audit conclusion                                审计结论 >!963>DR  
audit effectiveness                             审计效果 HW@wia  
audit efficiency                                  审计效率 kSAVFzUS  
audit engagement letter                      审计业务约定书 Q:}]-lJg  
audit evidence                                          审计证据 0SQ!lr  
audit fee                                    审计费 *uvM6F$ut  
audit files                                          审计档案 gq=t7b  
audit findings                                     审计中发现的事项 b^o4Q[  
audit implementation stage                        审计实施阶段 cgnNO&  
audit mark                                        审计标识 6u[fCGi%  
audit materiality                                 审计重要性 56v G R(  
audit method                                     审计方法 a mBg<P`'_  
audit objective                                         审计目标，审计目的 ':*H#}Br-#  
audit of financial statements                      会计报表审计，财务报表审计 Aoe\\'O|V  
audit opinion                                     审计意见 kiTC)S=])  
audit period                                      被审计期间，被审计年度 /*0t _  
audit plan                                          审计计划 8mI(
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audit planning                                    编制审计计划，制定审计计划，审计计划 zl
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audit planning stage                                  审计计划阶段 (3Db}Hnn  
audit procedure                                审计程序 XT7m3M  
audit programme                               审计程序表，具体审计计划 '{&Q&3J_  
audit report                                       审计报告 Oa|c ?|+  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 X/5m}-6d]  
audit report with a qualified opinion                 有保留意见的审计报告 K-RmB4WI  
audit report with an adverse opinion                否定意见的审计报告 u`bD`k fT>  
audit report with dual dates                      双重日期审计报告 Pv -4psdw  
audit reporting stage                                 审计报告阶段  wJp<ZL  
audit responsibility                                   审计责任 ?cU,%<r  
audit results                                      审计结果 c=!>m  
audit risk                                          审计风险 w~lH2U'k}  
audit sampling                                          审计抽样 Jf YgZ\#  
audit sampling techniques                         审计抽样方法，审计抽样技术 "Q?+T:D8|  
audit strategies                                  审计策略 .. `I<2  
audit summary                                         审计总结，审计小结 S?~0)EXj(  
audit team                                         审计小组 !fOPYgAGKn  
audit test                                    审计测试 G m~ ./-  
audit trail                                          审计轨迹 \"l z,bT  
audit work                                        审计工作 'I[?R&j$G  
audit working paper                                 审计工作底稿 -TUJ"ep]QJ  
audited financial statement                        审计会计报表，已审计财务报表 N' hT
  
Auditing Guidelines (the～)                      审计规范指南 0ho;L0Nr'  
auditing standards                             审计准则 v$ ti=uk$  
audit-oriented working paper                          (审计)业务类工作底稿
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authorisation                                     授权 F*72g)hVh  
authorisation of transaction                       交易的授权 %>KbaM1b  
availability                                         可获得性 VAPeMO ck  
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balance                                      余额；差额；平衡 EPm~@8@"j?  
balance sheet                                    资产负债表 c1YDln  
bank                                                 银行 Al>d 21U  
bank account                                    银行账户，银行户头 @16GF!.  
bank statement                                 银行对账单 w~Tg?RH:  
barter transaction                              易货交易，以物换物交易 T#!>mL|9|  
basis of audit                                    审计依据 t G_4>-Y#w  
basis of preparation                                (会计报表的)编制基础 t"=5MaQk-  
book of account                               账目，账簿 { I#>6  
borrowing                                         借款，贷款，借债 5`h$^l/  
branch                                              分支，分支机构，分店 kR=sr/
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brought forward                                (账户余额等的)承上年，承上期，承上页 mU5Ox4>&9  
budget                                              预算 =p5D

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building                                      建筑物；大楼 C- .;m  
business conditions                                  业务情况，经营情况 k:0j;\Sx  
business licence                               (企业等的)营业执照 JP#S/kJ%3  
business relation                                业务关系 n!)$e;l  
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