[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 ~ao:9ynY  
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审计词汇英汉对照 ,06Sm]4L,  
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ability to continue as a going concern               持续经营能力 G|6qL  
acceptability                                     可接受性，可接受程度 BWt`l,nF  
acceptable level of detection risk                     检查风险的可接受水平 m1$tf ^  
acceptance of engagement                       接受委托 ,AP&N'  
accepting the engagement for the first time              首次接受委托 9YzV48su#  
access to asset                                         对资产的接触 C6!F6Stn]g  
according to                                     根据，依据，依照 oC0ndp~+&  
account balance                                账户余额 X\^V{v^-  
account for                                       对……进行会计处理，核算；解释 #]` uH{  
accounting                                        会计，会计学 u]p21)m$x  
accounting advisory serve                        会计咨询服务 ?UnQ?F(+G<  
accounting firm                                 会计师事务所 l;-Ml{}|0  
accounting information                      会计信息，会计资料 01cBAu   
accounting period                             会计期间 9"~ FKMN  
accounting policies                                   会计政策 DAn2Pqf  
accounting professional bodies                 会计职业组织，会计职业团体 sf*4|P }  
accounting records                                   会计记录 ,\4]uZ<  
accounting responsibility                           会计责任 2 bc&sU)X  
accounting service                             会计服务 ddHl&+G  
accounting standards                                会计准则 'l*X?ccKy  
Accounting Standards for Business Enterprises       企业会计准则 z^bS+0S5x!  
accounting system                             会计系统 \&"C  
accounting treatment                                会计处理 cu!%aM,/<-  
accuracy                                    准确性，精确性 >|f"EK}m!  
additional audit procedures                      追加审计程序 "@Vyc6L  
addressee                                         收件人，收信人 qBEp |V  
Administration of State-owned Assets  (the～)     国有资产管理局 (r|m&/  
administrative laws and regulations                 行政法规 d$
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adverse impact                                 不利影响，负面影响 k{' ZaP)  
adverse opinion                                反对意见 IJ^~,+  
advisory group                                  咨询组，顾问组 %>+uEjbT  
agency fee                                        代理费，代理费用 (_FU3ZW!  
aggregate                                          总计，合计为…… &Ok1j0~~  
alternation of document and record                 变造文件和记录 h"FI]jK|}  
alternative audit procedures                      替代审计程序，备选审计程序 =2\2Sp  
amend                                              修改，修订 c^}y9% 4c  
amortisation                                      摊销 Exb64n-_=  
analytical capacity                             分析能力 BJ|l  
analytical procedures                               分析性程序  -WC0W  
annual financial statements                        年度会计报表，年度财务报表 nFnM9 pdMK  
appendix                                          附录，附表 (Pc>D';{S  
applicable                                         适用的 +x]/W|5  
applicable laws and regulations                 适用的法规 g~hMOI?KK^  
application systems                                  应用系统 c'oiW )8;A  
apply consistently                              一贯地执行，一贯地实施 ]$smF
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appropriate                                       适当的，合适的； xf,[F8 2y  
征用，挪用 UtQj<18<  
appropriate authorization                          适当的授权 z33UER"  
appropriateness of audit evidence                    审计证据的适当性 q G%Y& P  
approval                                    批准，核准 1wFu3
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assertion                                    (会计报表上的)认定；确认 l5 9a3=q  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 s6H.Q$3L  
asset                                                 资产，财产 B;k'J:-"  
asset restructuring                             资产重组 \jfK']P/H  
assignment of duties                                 职责的划分 U,g8:M xHK  
assistant                                     助理，助理人员 1 Pk+zBJ$  
associated company                                 联属公司，联营公司 JK$3qUDnI  
association                                        联合，结合；协会，社团 ^/C\:hw  
assumption                                       假设，假定 'f( CN3.!  
at a given date                                         在某一特定时日 2Q6;SF"Z  
attestation                                         鉴证，公证 K_YrdA)6  
attestation service                             鉴证服务 63l3WvoK  
audit adjustment                                审计调整 2!#
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audit areas                                        审计领域 /.]u%;%r[  
audit conclusion                                审计结论 ajSB3}PN  
audit effectiveness                             审计效果 6KddHyFz  
audit efficiency                                  审计效率 Q(& @ra!{  
audit engagement letter                      审计业务约定书 <K CI@  
audit evidence                                          审计证据 eoiz]L  
audit fee                                    审计费 +[76_EXy  
audit files                                          审计档案 wAHuPQ&_Q  
audit findings                                     审计中发现的事项 ;\K]~  
audit implementation stage                        审计实施阶段 $Cz2b/O  
audit mark                                        审计标识 ~.T|n =  
audit materiality                                 审计重要性 ZiPeP  
audit method                                     审计方法 <$s6?
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audit objective                                         审计目标，审计目的 O
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audit of financial statements                      会计报表审计，财务报表审计 /43l}6I  
audit opinion                                     审计意见 uE1;@Dm+  
audit period                                      被审计期间，被审计年度 , >7PG2 a  
audit plan                                          审计计划 }u8(7  
audit planning                                    编制审计计划，制定审计计划，审计计划 ,5W7a  
audit planning stage                                  审计计划阶段 TtkHMPlm_  
audit procedure                                审计程序 "^&H9.z,v  
audit programme                               审计程序表，具体审计计划 {Z2nc)|7C  
audit report                                       审计报告 Va )W[I  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 YE`Y t  
audit report with a qualified opinion                 有保留意见的审计报告 r^5%0_F]  
audit report with an adverse opinion                否定意见的审计报告 P!79{8  
audit report with dual dates                      双重日期审计报告 .jJD$FC  
audit reporting stage                                 审计报告阶段 lie,A  
audit responsibility                                   审计责任 C>|.0:[%  
audit results                                      审计结果 s4fO4.bnm  
audit risk                                          审计风险 ~cc }yDe  
audit sampling                                          审计抽样 @ki|#ro  
audit sampling techniques                         审计抽样方法，审计抽样技术 35l%iaj]G5  
audit strategies                                  审计策略 t K;xW  
audit summary                                         审计总结，审计小结 DQGrXMpV0  
audit team                                         审计小组 GL?b!4xx  
audit test                                    审计测试 J8) l,J"  
audit trail                                          审计轨迹 {D[6=\F  
audit work                                        审计工作 ]@ruizb8  
audit working paper                                 审计工作底稿 8&U Mmbgy  
audited financial statement                        审计会计报表，已审计财务报表  x+cL(R  
Auditing Guidelines (the～)                      审计规范指南 d.?}>jl  
auditing standards                             审计准则 NK qIx  
audit-oriented working paper                          (审计)业务类工作底稿 *QQeK#$s  
authorisation                                     授权 t*hy"e{*a  
authorisation of transaction                       交易的授权 6J>AU  
availability                                         可获得性 W{-g?)Tou  
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balance                                      余额；差额；平衡 u)<]Pb})r  
balance sheet                                    资产负债表 +j{Cfv$do  
bank                                                 银行 -6+7&.A+  
bank account                                    银行账户，银行户头 (tYZq 86`  
bank statement                                 银行对账单 u"&?u+1j  
barter transaction                              易货交易，以物换物交易 :(]fC~G~  
basis of audit                                    审计依据 ]A2E2~ ~G  
basis of preparation                                (会计报表的)编制基础 > -OOU  
book of account                               账目，账簿 x/?ET1iGt  
borrowing                                         借款，贷款，借债 P<IDb%W  
branch                                              分支，分支机构，分店 TVcA%]y{;  
brought forward                                (账户余额等的)承上年，承上期，承上页 d3:GmB .  
budget                                              预算 hdDT'+  
building                                      建筑物；大楼 *b >RUESF  
business conditions                                  业务情况，经营情况 a U\|ZCH\]  
business licence                               (企业等的)营业执照 6C VH)=%  
business relation                                业务关系 0Agse)  
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