[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 n7bVL#Sq[  
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审计词汇英汉对照 z)hK2JD  
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ability to continue as a going concern               持续经营能力 ,;}
   
acceptability                                     可接受性，可接受程度 ?h4 [yp=w  
acceptable level of detection risk                     检查风险的可接受水平 b
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acceptance of engagement                       接受委托 _MC',p&  
accepting the engagement for the first time              首次接受委托 zK~8@{l}_"  
access to asset                                         对资产的接触 h@R n)D  
according to                                     根据，依据，依照 ]7_>l >  
account balance                                账户余额 P?
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account for                                       对……进行会计处理，核算；解释 C{/U;Ie -b  
accounting                                        会计，会计学 TNqL ')f  
accounting advisory serve                        会计咨询服务 Db Qp(W0  
accounting firm                                 会计师事务所 W,[ RB  
accounting information                      会计信息，会计资料 y_Lnk=Q ^  
accounting period                             会计期间 Wd7*7']  
accounting policies                                   会计政策 9ia&/BT7"z  
accounting professional bodies                 会计职业组织，会计职业团体 -Ct+W;2  
accounting records                                   会计记录 1R8tR#l  
accounting responsibility                           会计责任 !QwB8yK@  
accounting service                             会计服务 HE+'fQ!R  
accounting standards                                会计准则 >I@&"&d  
Accounting Standards for Business Enterprises       企业会计准则 WDghlC6g!l  
accounting system                             会计系统 {2q"9Ox"  
accounting treatment                                会计处理  it H  
accuracy                                    准确性，精确性 Vwp>:'Pu  
additional audit procedures                      追加审计程序
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addressee                                         收件人，收信人 xBxiBhqzF  
Administration of State-owned Assets  (the～)     国有资产管理局 zqj|$YNC  
administrative laws and regulations                 行政法规 _UTN4z2aTG  
adverse impact                                 不利影响，负面影响 x~}& t+FK  
adverse opinion                                反对意见 }Y7P2W+4?  
advisory group                                  咨询组，顾问组 WVyDE1K<  
agency fee                                        代理费，代理费用 |Jx:#OM  
aggregate                                          总计，合计为…… SYi
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alternation of document and record                 变造文件和记录 0"e["q{|  
alternative audit procedures                      替代审计程序，备选审计程序 m&=Dy5  
amend                                              修改，修订 HR?T  
amortisation                                      摊销 !:\0}w$-  
analytical capacity                             分析能力 _
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analytical procedures                               分析性程序 UucX1%  
annual financial statements                        年度会计报表，年度财务报表 vh.8m$,  
appendix                                          附录，附表 $&.(7F^D  
applicable                                         适用的 ;Lfn&2G  
applicable laws and regulations                 适用的法规 tLKf]5}f  
application systems                                  应用系统 Hx+r 9w  
apply consistently                              一贯地执行，一贯地实施 S N"Y@y)=  
appropriate                                       适当的，合适的； &V axv$v}  
征用，挪用 vWmt<E|e  
appropriate authorization                          适当的授权 ]+,L/P  
appropriateness of audit evidence                    审计证据的适当性 C"n!mr{srt  
approval                                    批准，核准 5GAW3j{  
assertion                                    (会计报表上的)认定；确认 -l}"DP _  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 '[' %b  
asset                                                 资产，财产 TqN@l\  
asset restructuring                             资产重组 jl}9R]Y_2  
assignment of duties                                 职责的划分 r ts2Jk7f  
assistant                                     助理，助理人员 J[l7p6xk  
associated company                                 联属公司，联营公司 ]lKUpsQI  
association                                        联合，结合；协会，社团 =k d
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assumption                                       假设，假定 N>EMVUVS  
at a given date                                         在某一特定时日 j9c:SP5  
attestation                                         鉴证，公证 Y*9
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attestation service                             鉴证服务 ZL0Vx6Ph  
audit adjustment                                审计调整 V"8Go;[
 
audit areas                                        审计领域 7p'pz8n`X  
audit conclusion                                审计结论 t|V5[
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audit effectiveness                             审计效果 e%:vLE 9  
audit efficiency                                  审计效率 dCn9]cj/  
audit engagement letter                      审计业务约定书 :KC]1_zqR  
audit evidence                                          审计证据 yT<"?S>D  
audit fee                                    审计费 ._p2"<  
audit files                                          审计档案 Z/ml,4e  
audit findings                                     审计中发现的事项 "PTEt{qn  
audit implementation stage                        审计实施阶段 7~"eT9WV  
audit mark                                        审计标识 !_+FuF"@  
audit materiality                                 审计重要性 r-S%gG}~E  
audit method                                     审计方法 ,]JIp~=nsh  
audit objective                                         审计目标，审计目的 VXk[p  
audit of financial statements                      会计报表审计，财务报表审计 IX 6 jb"  
audit opinion                                     审计意见 U43U2/^  
audit period                                      被审计期间，被审计年度 (5`(
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audit plan                                          审计计划 bhDqRM  
audit planning                                    编制审计计划，制定审计计划，审计计划 EpACd8Fb  
audit planning stage                                  审计计划阶段 )]w&DNc  
audit procedure                                审计程序 -h|[8UG^b  
audit programme                               审计程序表，具体审计计划 |Z>}#R!,P  
audit report                                       审计报告 kn$SG  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 ZX-A}  
audit report with a qualified opinion                 有保留意见的审计报告 j."V>p8u$  
audit report with an adverse opinion                否定意见的审计报告 ci?\W 6  
audit report with dual dates                      双重日期审计报告 G?~Yw'R^8  
audit reporting stage                                 审计报告阶段 JI-.SR  
audit responsibility                                   审计责任 o4a@{nt^,  
audit results                                      审计结果 =v|$dDz  
audit risk                                          审计风险 =saRh)EM  
audit sampling                                          审计抽样 vfT @;`  
audit sampling techniques                         审计抽样方法，审计抽样技术 :Id8N~g  
audit strategies                                  审计策略 <a
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audit summary                                         审计总结，审计小结 GRj [2I7:  
audit team                                         审计小组 OP(om$xm  
audit test                                    审计测试 ;x_T*} CH  
audit trail                                          审计轨迹 ulg=,+%r  
audit work                                        审计工作 V@z/%=PJ  
audit working paper                                 审计工作底稿 U7zd7O  
audited financial statement                        审计会计报表，已审计财务报表 JC$_Pg
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Auditing Guidelines (the～)                      审计规范指南 !6taOT >v  
auditing standards                             审计准则 ZBK)rmhMx  
audit-oriented working paper                          (审计)业务类工作底稿 2GigeN|1N  
authorisation                                     授权 |'}r-}  
authorisation of transaction                       交易的授权 yHf^6|$8  
availability                                         可获得性 S_AN.8T  
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balance                                      余额；差额；平衡 P"Q6wdm  
balance sheet                                    资产负债表 F6DVq8f9  
bank                                                 银行 {O=_c|u{N  
bank account                                    银行账户，银行户头 66WJ=?JV  
bank statement                                 银行对账单 ~ r})&`5  
barter transaction                              易货交易，以物换物交易 ;l `(1Q/  
basis of audit                                    审计依据 Y2uy@j*N  
basis of preparation                                (会计报表的)编制基础 .db:mSrL  
book of account                               账目，账簿 Xa'b@*o&  
borrowing                                         借款，贷款，借债 ^Kl<<pUaV
 
branch                                              分支，分支机构，分店 |1!OwQax  
brought forward                                (账户余额等的)承上年，承上期，承上页 T-s[na(/L  
budget                                              预算 )ARV>(  
building                                      建筑物；大楼 Q'e[
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business conditions                                  业务情况，经营情况 P|fh4b4  
business licence                               (企业等的)营业执照 =td(}3|D Y  
business relation                                业务关系 8v^AVg  
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