[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 akoK4!z  
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审计词汇英汉对照 ]yy10Pk[!  
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ability to continue as a going concern               持续经营能力 e0Zwhz,  
acceptability                                     可接受性，可接受程度 Iy%
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acceptable level of detection risk                     检查风险的可接受水平 V.?N
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acceptance of engagement                       接受委托 %ukFn &-2@  
accepting the engagement for the first time              首次接受委托 >)\x\e  
access to asset                                         对资产的接触 p~Di\AQ/  
according to                                     根据，依据，依照 c6VfFt6p  
account balance                                账户余额 LlKvi_z  
account for                                       对……进行会计处理，核算；解释 e)"]H*  
accounting                                        会计，会计学 Sc#B-4m  
accounting advisory serve                        会计咨询服务 PT4Wox9U  
accounting firm                                 会计师事务所 l+`f\},  
accounting information                      会计信息，会计资料 Jr+~'  
accounting period                             会计期间 [$:M/5y9  
accounting policies                                   会计政策 QhR.8iS  
accounting professional bodies                 会计职业组织，会计职业团体 Z\c^CN  
accounting records                                   会计记录 Xfo3fW)s  
accounting responsibility                           会计责任 oe$&X&  
accounting service                             会计服务 dnRbt{`jP  
accounting standards                                会计准则 _kGJqyYV  
Accounting Standards for Business Enterprises       企业会计准则 rKxIOJ,T  
accounting system                             会计系统 E0?R,+>&4  
accounting treatment                                会计处理 F<H[-k*t/  
accuracy                                    准确性，精确性 PxE0b0eo  
additional audit procedures                      追加审计程序 _sLSl;/t  
addressee                                         收件人，收信人 ts|dk%  
Administration of State-owned Assets  (the～)     国有资产管理局 ! 'scOWWn  
administrative laws and regulations                 行政法规 ~0/tU# &  
adverse impact                                 不利影响，负面影响 =)QtE|p,77  
adverse opinion                                反对意见 +c'b=n9
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advisory group                                  咨询组，顾问组 Lxz!>JO>  
agency fee                                        代理费，代理费用 vz$-KT4e^  
aggregate                                          总计，合计为…… 3>vSKh1z  
alternation of document and record                 变造文件和记录 CW KN0HB  
alternative audit procedures                      替代审计程序，备选审计程序 _:" PBN9  
amend                                              修改，修订 Y%$@ZYW  
amortisation                                      摊销 J5Pi"U$FkY  
analytical capacity                             分析能力 "wwAbU<  
analytical procedures                               分析性程序 ' b?' u  
annual financial statements                        年度会计报表，年度财务报表 ^<u9I5?  
appendix                                          附录，附表 "$P|!k45(  
applicable                                         适用的 bzj9U>eY  
applicable laws and regulations                 适用的法规 3X|7 R  
application systems                                  应用系统 {p.D E  
apply consistently                              一贯地执行，一贯地实施 -o: ifF|  
appropriate                                       适当的，合适的； Qk`ykTS!  
征用，挪用 `eZ +Pf".  
appropriate authorization                          适当的授权 !W\Zq+^^J3  
appropriateness of audit evidence                    审计证据的适当性 .0 ov>4,R  
approval                                    批准，核准 ''.P=  
assertion                                    (会计报表上的)认定；确认 Ei$?]~ &  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 U-h'a: K  
asset                                                 资产，财产 VT@,RlB0  
asset restructuring                             资产重组 M8Tj;ATr  
assignment of duties                                 职责的划分 Dq
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assistant                                     助理，助理人员 &>%R)?SZh  
associated company                                 联属公司，联营公司 MawWgd*  
association                                        联合，结合；协会，社团 [-X

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assumption                                       假设，假定 :2v^pg|  
at a given date                                         在某一特定时日 nf%"7y{dd  
attestation                                         鉴证，公证 >{/As][  
attestation service                             鉴证服务 $nf5bo/;  
audit adjustment                                审计调整 ;7/ ;4Z  
audit areas                                        审计领域 ;pH&YBY  
audit conclusion                                审计结论 A5
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audit effectiveness                             审计效果 N"',  
audit efficiency                                  审计效率 5Yxs_t4  
audit engagement letter                      审计业务约定书 /Ko{S_3<I  
audit evidence                                          审计证据 .@5RoD[o  
audit fee                                    审计费 Ire+r "am  
audit files                                          审计档案
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audit findings                                     审计中发现的事项 U-]Rm}X\M  
audit implementation stage                        审计实施阶段 Ng Jp2ut  
audit mark                                        审计标识 mKTa.  
audit materiality                                 审计重要性 \Ei(HmEU  
audit method                                     审计方法 U gqfO(  
audit objective                                         审计目标，审计目的 r0Cc0TMdj  
audit of financial statements                      会计报表审计，财务报表审计 5u:{lcC.X  
audit opinion                                     审计意见 JXhHitUD  
audit period                                      被审计期间，被审计年度 @gc|Z]CV  
audit plan                                          审计计划 t%k1=Ow5i  
audit planning                                    编制审计计划，制定审计计划，审计计划 #E'aa'P}  
audit planning stage                                  审计计划阶段 %)t9b@c!}  
audit procedure                                审计程序 O>vbAIu  
audit programme                               审计程序表，具体审计计划  <u=k X  
audit report                                       审计报告 j]6c_r3
 
audit report with a disclaimer of opinion           拒绝表示意见审计报告 b jq+x:>  
audit report with a qualified opinion                 有保留意见的审计报告 eV"Za.a.  
audit report with an adverse opinion                否定意见的审计报告 BH;7CK=7R  
audit report with dual dates                      双重日期审计报告 Hyn*O)q!  
audit reporting stage                                 审计报告阶段 <w1# 3Mu'  
audit responsibility                                   审计责任 P&g.%8b~84  
audit results                                      审计结果 !kpnBgmU  
audit risk                                          审计风险 Y%GIKtP  
audit sampling                                          审计抽样 VX'cFqrK3  
audit sampling techniques                         审计抽样方法，审计抽样技术 B* hW  
audit strategies                                  审计策略 =Rw-@*#l  
audit summary                                         审计总结，审计小结 N!=$6`d  
audit team                                         审计小组 gK%^}xU+  
audit test                                    审计测试 $~G=Hcl9  
audit trail                                          审计轨迹  f3E%0cg  
audit work                                        审计工作 l)P~#G+C  
audit working paper                                 审计工作底稿 kv8 /UW  
audited financial statement                        审计会计报表，已审计财务报表 Q>QES-.l  
Auditing Guidelines (the～)                      审计规范指南 {=Y3[  
auditing standards                             审计准则 ;ND)h pD+  
audit-oriented working paper                          (审计)业务类工作底稿 9)~Ha iVB  
authorisation                                     授权 <\6<-x(H5  
authorisation of transaction                       交易的授权 tqMOhR  
availability                                         可获得性 =7l'3z8  
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balance                                      余额；差额；平衡 9$iDK$%  
balance sheet                                    资产负债表 iC`mj  
bank                                                 银行 OZCbMeB{+J  
bank account                                    银行账户，银行户头 ^{l^Z +b.  
bank statement                                 银行对账单 :}n\ r/i  
barter transaction                              易货交易，以物换物交易 W]aX}>0  
basis of audit                                    审计依据 [@4.<4Y  
basis of preparation                                (会计报表的)编制基础 s0/
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book of account                               账目，账簿 nyRQ/.3  
borrowing                                         借款，贷款，借债 >P_/a,O8  
branch                                              分支，分支机构，分店 `9>1 w d  
brought forward                                (账户余额等的)承上年，承上期，承上页 N5%Cwl6i  
budget                                              预算 W&'[Xj  
building                                      建筑物；大楼 /l.ox.4z#  
business conditions                                  业务情况，经营情况 uB*Y}"Fn  
business licence                               (企业等的)营业执照 q"OJF'>w5  
business relation                                业务关系 :,~]R,tJQ  
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