[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 (IXiwu  
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审计词汇英汉对照 vW4~\]  
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ability to continue as a going concern               持续经营能力 {zoUU  
acceptability                                     可接受性，可接受程度 R'a%_sACj>  
acceptable level of detection risk                     检查风险的可接受水平 "=4`RM  
acceptance of engagement                       接受委托 [vki^M5i|Z  
accepting the engagement for the first time              首次接受委托 R"(rL5j  
access to asset                                         对资产的接触 :T~Aa(%(  
according to                                     根据，依据，依照 \RN,i]c-g/  
account balance                                账户余额 "%~\kJ(G  
account for                                       对……进行会计处理，核算；解释 Ke-Q>sm2Q  
accounting                                        会计，会计学 Q,Tet&in )  
accounting advisory serve                        会计咨询服务 G yZYP\'S+  
accounting firm                                 会计师事务所 8+vZ9!7  
accounting information                      会计信息，会计资料 ]D^dQ%{  
accounting period                             会计期间 EM/NT/  
accounting policies                                   会计政策 y7SOz'd  
accounting professional bodies                 会计职业组织，会计职业团体 ".L+gn}u-  
accounting records                                   会计记录 3oX%tx  
accounting responsibility                           会计责任 "^-U#f>k  
accounting service                             会计服务 "cjZ6^Hum  
accounting standards                                会计准则 0?uX}8w  
Accounting Standards for Business Enterprises       企业会计准则 A(duUl~  
accounting system                             会计系统 <B6@q4Q  
accounting treatment                                会计处理 N/)mw/?i  
accuracy                                    准确性，精确性 WtI1h`Fo  
additional audit procedures                      追加审计程序 WujIaJt-  
addressee                                         收件人，收信人 8xhXS1  
Administration of State-owned Assets  (the～)     国有资产管理局 $;un$ko6%  
administrative laws and regulations                 行政法规 ga#,42)H  
adverse impact                                 不利影响，负面影响 P# 2&?.d\  
adverse opinion                                反对意见 q0WW^jwQ  
advisory group                                  咨询组，顾问组 U`q[ 5U"  
agency fee                                        代理费，代理费用 ZCPK{Ru QE  
aggregate                                          总计，合计为…… RsBo\#`  
alternation of document and record                 变造文件和记录 oTZ?x}Z1  
alternative audit procedures                      替代审计程序，备选审计程序 hZnT`!iFE^  
amend                                              修改，修订 m}.ru) ^p  
amortisation                                      摊销 w?ssV  
analytical capacity                             分析能力 aKs!*uo0H  
analytical procedures                               分析性程序 ^&<~6y}U^  
annual financial statements                        年度会计报表，年度财务报表 P Y +~,T2  
appendix                                          附录，附表 X:-X3mV9{  
applicable                                         适用的 Wm:3_C +j  
applicable laws and regulations                 适用的法规 UwtOlV:G{  
application systems                                  应用系统 @_YEK3l]l  
apply consistently                              一贯地执行，一贯地实施 #1Mk9sxo  
appropriate                                       适当的，合适的； i]GBu  
征用，挪用 Gb61X6  
appropriate authorization                          适当的授权 k/l@P  
appropriateness of audit evidence                    审计证据的适当性 6A M,1  
approval                                    批准，核准 ~J2-B2S!  
assertion                                    (会计报表上的)认定；确认 Z_' %'&Y  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 aM 0kV.O  
asset                                                 资产，财产 U[d/`  
asset restructuring                             资产重组 A(_AOoA'  
assignment of duties                                 职责的划分 t )Z2"_5  
assistant                                     助理，助理人员 N&NOh|YS  
associated company                                 联属公司，联营公司 R+]p -NI^  
association                                        联合，结合；协会，社团 !boKrSw  
assumption                                       假设，假定 0w\X  
at a given date                                         在某一特定时日 3iYz<M  
attestation                                         鉴证，公证 3sGrX"0D  
attestation service                             鉴证服务 9BI5qHEp  
audit adjustment                                审计调整 ,- ]2s_  
audit areas                                        审计领域 GQqw(2Ub}  
audit conclusion                                审计结论 hx4!P(o1  
audit effectiveness                             审计效果 ;TSnIC)c  
audit efficiency                                  审计效率 B2d$!Any  
audit engagement letter                      审计业务约定书 7tAWP Swf  
audit evidence                                          审计证据 ~p;<H  
audit fee                                    审计费 &o"Hb=k<  
audit files                                          审计档案 .u7
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audit findings                                     审计中发现的事项 |UnTd$m  
audit implementation stage                        审计实施阶段 !Go(8`>  
audit mark                                        审计标识 m?<8 ':  
audit materiality                                 审计重要性 ?Z4&j'z<  
audit method                                     审计方法 _z
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audit objective                                         审计目标，审计目的 yD1*^~loJ  
audit of financial statements                      会计报表审计，财务报表审计 t)XV'J  
audit opinion                                     审计意见 (m;P,*  
audit period                                      被审计期间，被审计年度 H[@}ri<  
audit plan                                          审计计划 SJU93n"G/  
audit planning                                    编制审计计划，制定审计计划，审计计划 {J})f>x<xM  
audit planning stage                                  审计计划阶段 C*Ws6s>+z  
audit procedure                                审计程序 vlIdi@V  
audit programme                               审计程序表，具体审计计划 n_Um)GI>  
audit report                                       审计报告 C,2IE
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audit report with a disclaimer of opinion           拒绝表示意见审计报告 p5F[( H|9  
audit report with a qualified opinion                 有保留意见的审计报告  >o.u,  
audit report with an adverse opinion                否定意见的审计报告 -D:J$d 6R<  
audit report with dual dates                      双重日期审计报告 EoU}@MjM~  
audit reporting stage                                 审计报告阶段  (i*1M  
audit responsibility                                   审计责任 sbK0OA  
audit results                                      审计结果 >qtB27jV  
audit risk                                          审计风险 ItM?nyA  
audit sampling                                          审计抽样 JS(KCY9  
audit sampling techniques                         审计抽样方法，审计抽样技术 3kR- WgVF,  
audit strategies                                  审计策略 rA=F:N 2  
audit summary                                         审计总结，审计小结 1<\cMY6  
audit team                                         审计小组 v@>hjie  
audit test                                    审计测试 @Jvw" =  
audit trail                                          审计轨迹 zN5i}U=|r  
audit work                                        审计工作 7h&xfrSrD  
audit working paper                                 审计工作底稿 asQ" |]m  
audited financial statement                        审计会计报表，已审计财务报表 \!cqeg*53  
Auditing Guidelines (the～)                      审计规范指南 ~fCD#D2KU  
auditing standards                             审计准则 J=zZGd%  
audit-oriented working paper                          (审计)业务类工作底稿 =1yUH9\,b  
authorisation                                     授权 S<p "k]  
authorisation of transaction                       交易的授权 u85y;AE,(  
availability                                         可获得性 1pzU=!R?-O  
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balance                                      余额；差额；平衡 M8juab%y  
balance sheet                                    资产负债表 >5^Z'!Z"  
bank                                                 银行 ;/oMH/,U8  
bank account                                    银行账户，银行户头 _"WQi}
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bank statement                                 银行对账单 /c'#+! 19  
barter transaction                              易货交易，以物换物交易 a* SJHBB  
basis of audit                                    审计依据 ua U!V4-  
basis of preparation                                (会计报表的)编制基础 ]-* }-j`  
book of account                               账目，账簿 0A 4(RLGg  
borrowing                                         借款，贷款，借债 a S<JsB  
branch                                              分支，分支机构，分店 k(^zh ET  
brought forward                                (账户余额等的)承上年，承上期，承上页 1GEE^Eu  
budget                                              预算 8kMMQES  
building                                      建筑物；大楼 $wN'mY  
business conditions                                  业务情况，经营情况 #G*z{BRQ  
business licence                               (企业等的)营业执照 "sg$[)I3n  
business relation                                业务关系 f2{4Y)  
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