[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 %(
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审计词汇英汉对照 $[p<}o/6v]  
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ability to continue as a going concern               持续经营能力 VUo7Evc:.P  
acceptability                                     可接受性，可接受程度 k3-'!dW<  
acceptable level of detection risk                     检查风险的可接受水平 ^[7ZBmS  
acceptance of engagement                       接受委托 -|?I'~[#(  
accepting the engagement for the first time              首次接受委托 ux[h\Tp  
access to asset                                         对资产的接触 ^`W8>czi  
according to                                     根据，依据，依照 +w(sDH~kd  
account balance                                账户余额 !N`$`qAK  
account for                                       对……进行会计处理，核算；解释
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accounting                                        会计，会计学 =~OH.=9\  
accounting advisory serve                        会计咨询服务 D[m+=-  
accounting firm                                 会计师事务所 *r b/BZX{  
accounting information                      会计信息，会计资料 h83;
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accounting period                             会计期间 B=>:w%<Ii  
accounting policies                                   会计政策 D!K){E  
accounting professional bodies                 会计职业组织，会计职业团体 X&
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accounting records                                   会计记录 X-tc Ud  
accounting responsibility                           会计责任 <Ae1YHUY  
accounting service                             会计服务 x1gfo!BN  
accounting standards                                会计准则 mSw$? >  
Accounting Standards for Business Enterprises       企业会计准则 9q?\F  
accounting system                             会计系统 FmRCTH  
accounting treatment                                会计处理 ;*3OkNxa3  
accuracy                                    准确性，精确性 (QO8_  
additional audit procedures                      追加审计程序 $.a4Og2  
addressee                                         收件人，收信人 x
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Administration of State-owned Assets  (the～)     国有资产管理局 IfGmA.O  
administrative laws and regulations                 行政法规 $ BEIG@qG  
adverse impact                                 不利影响，负面影响 =~)J:x\F  
adverse opinion                                反对意见 , rvw E  
advisory group                                  咨询组，顾问组 X3C"A|HE9  
agency fee                                        代理费，代理费用 &rTOJ1)V}  
aggregate                                          总计，合计为…… *5SOXrvhu6  
alternation of document and record                 变造文件和记录 WUVRwJ 5  
alternative audit procedures                      替代审计程序，备选审计程序 j}0W|*   
amend                                              修改，修订 `N+A8  
amortisation                                      摊销 IoEITKd  
analytical capacity                             分析能力 UStNUNCq  
analytical procedures                               分析性程序 ])d_B\)Kck  
annual financial statements                        年度会计报表，年度财务报表 T-0[P;  
appendix                                          附录，附表 +=XDNSw  
applicable                                         适用的 QAp+LSm  
applicable laws and regulations                 适用的法规 xQ4'$rL1d  
application systems                                  应用系统 &f}a`/{@  
apply consistently                              一贯地执行，一贯地实施 (+@ Lnz\  
appropriate                                       适当的，合适的； wVI 1sR  
征用，挪用 YbMeSU/sX  
appropriate authorization                          适当的授权 th@a./h"  
appropriateness of audit evidence                    审计证据的适当性 Kq`C5  
approval                                    批准，核准 \DP*?D_}?  
assertion                                    (会计报表上的)认定；确认 J ! ;g.q  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 7pB5o2CD0  
asset                                                 资产，财产 0P(U^rkR~  
asset restructuring                             资产重组 CM}1:o<
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assignment of duties                                 职责的划分 bB|UQaC l  
assistant                                     助理，助理人员 a?LrSk`
 
associated company                                 联属公司，联营公司 6$1d
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association                                        联合，结合；协会，社团 ]K]$FX<f  
assumption                                       假设，假定 ~$#"'Tl4J  
at a given date                                         在某一特定时日 f0uzoeL<%  
attestation                                         鉴证，公证 CNC3">Dk~9  
attestation service                             鉴证服务 jv:!vi:  
audit adjustment                                审计调整 '@Zau\xC  
audit areas                                        审计领域 '8.r   
audit conclusion                                审计结论 ;Z\1PwT  
audit effectiveness                             审计效果 OYw~I.Rq  
audit efficiency                                  审计效率 w"s;R8  
audit engagement letter                      审计业务约定书 )7U^&I,  
audit evidence                                          审计证据 v/n4Lp$W^  
audit fee                                    审计费 [dG&"%5vD  
audit files                                          审计档案 ,o$F~KPu  
audit findings                                     审计中发现的事项 L5%t. 7B  
audit implementation stage                        审计实施阶段 ^;";fr Vw  
audit mark                                        审计标识 .ZuRH_pI  
audit materiality                                 审计重要性 <qG4[W,
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audit method                                     审计方法 QEKRAPw  
audit objective                                         审计目标，审计目的 :]EAlaB4Q  
audit of financial statements                      会计报表审计，财务报表审计 VO
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audit opinion                                     审计意见 uSZCJ#'G  
audit period                                      被审计期间，被审计年度 p2]@yE7w  
audit plan                                          审计计划 ZLsfF =/G  
audit planning                                    编制审计计划，制定审计计划，审计计划 pmm?Fq!s=  
audit planning stage                                  审计计划阶段 OE{{,HFa`G  
audit procedure                                审计程序 `6`p~  
audit programme                               审计程序表，具体审计计划 P5u Y1(  
audit report                                       审计报告 {!? @u?M  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 l^.d3b  
audit report with a qualified opinion                 有保留意见的审计报告 ?LJDBN  
audit report with an adverse opinion                否定意见的审计报告 m3Mo2};?  
audit report with dual dates                      双重日期审计报告 BCDmce`=l  
audit reporting stage                                 审计报告阶段 6OBe^/ZRt  
audit responsibility                                   审计责任 2K^D%U  
audit results                                      审计结果 Gm,vLs9H$T  
audit risk                                          审计风险 zV)(i<Q  
audit sampling                                          审计抽样 3NI3b-7  
audit sampling techniques                         审计抽样方法，审计抽样技术 F32N e6Y6"  
audit strategies                                  审计策略 @J`o pR  
audit summary                                         审计总结，审计小结 RCXm</  
audit team                                         审计小组 7Hghn"ol  
audit test                                    审计测试  =fJDFg  
audit trail                                          审计轨迹 P$YY4|`  
audit work                                        审计工作 lSMv9:N  
audit working paper                                 审计工作底稿 ?hqHTH:PU  
audited financial statement                        审计会计报表，已审计财务报表 !+sC'/  
Auditing Guidelines (the～)                      审计规范指南 _?j66-( Q  
auditing standards                             审计准则 |u r/6{Oj1  
audit-oriented working paper                          (审计)业务类工作底稿 ^$8@B]*  
authorisation                                     授权 p`/"e<TP  
authorisation of transaction                       交易的授权 =NHE_4/p  
availability                                         可获得性 w_c)iJ  
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balance                                      余额；差额；平衡 {1 VHz])I  
balance sheet                                    资产负债表 Ban@$uf  
bank                                                 银行 cB$OkaG#  
bank account                                    银行账户，银行户头 
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bank statement                                 银行对账单 ?]*WVjskE  
barter transaction                              易货交易，以物换物交易 8Zj=:;  
basis of audit                                    审计依据 zD#$]?@ b  
basis of preparation                                (会计报表的)编制基础 D-{;;<nIr`  
book of account                               账目，账簿 9v\x&h  
borrowing                                         借款，贷款，借债 dTV4 Q`Z  
branch                                              分支，分支机构，分店 k#eH Q!  
brought forward                                (账户余额等的)承上年，承上期，承上页 7a$K@iWU  
budget                                              预算 D4@).%  
building                                      建筑物；大楼 o#"U8N%r  
business conditions                                  业务情况，经营情况 JD`IPQb~E  
business licence                               (企业等的)营业执照 qPI\Y3ZU  
business relation                                业务关系 &a;{ed1B  
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