[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 [Pt5c6L:  
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审计词汇英汉对照 c};Qr@v
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ability to continue as a going concern               持续经营能力 ^ffh  
acceptability                                     可接受性，可接受程度 LHWh-h(s  
acceptable level of detection risk                     检查风险的可接受水平 -j9R%+YW<  
acceptance of engagement                       接受委托 !2N#H~{  
accepting the engagement for the first time              首次接受委托 O"mU#3?
 
access to asset                                         对资产的接触 .0q %A1H  
according to                                     根据，依据，依照 Sk$XC  
account balance                                账户余额 4>^ %_Xj[  
account for                                       对……进行会计处理，核算；解释 .n`MPx'  
accounting                                        会计，会计学 hGF(E*  
accounting advisory serve                        会计咨询服务 6P;1I+5m{q  
accounting firm                                 会计师事务所 ?
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accounting information                      会计信息，会计资料 W3K"5E0ck  
accounting period                             会计期间 R#bg{|  
accounting policies                                   会计政策 q6{%vd  
accounting professional bodies                 会计职业组织，会计职业团体 1p&?MxLN-a  
accounting records                                   会计记录 qhpq\[U6in  
accounting responsibility                           会计责任 /7h%sCX  
accounting service                             会计服务 s/Wg^(&M  
accounting standards                                会计准则 N_r*Ig  
Accounting Standards for Business Enterprises       企业会计准则 =k`(!r2"#  
accounting system                             会计系统 N1(}3O  
accounting treatment                                会计处理 (vjQF$Hp  
accuracy                                    准确性，精确性 H$ xSl1>E  
additional audit procedures                      追加审计程序 G$4lH>A&  
addressee                                         收件人，收信人 0tB9X9:,  
Administration of State-owned Assets  (the～)     国有资产管理局 J\
  
administrative laws and regulations                 行政法规 ld[]f*RuW  
adverse impact                                 不利影响，负面影响 $YaL3n  
adverse opinion                                反对意见 tQJ@//C\z  
advisory group                                  咨询组，顾问组 <z)MV oa  
agency fee                                        代理费，代理费用 4[.- a&!}  
aggregate                                          总计，合计为…… xyz-T1ib  
alternation of document and record                 变造文件和记录 4'9h^C&  
alternative audit procedures                      替代审计程序，备选审计程序 8yFD2(#  
amend                                              修改，修订 60AX2-sdJ,  
amortisation                                      摊销 #>ci!4Gz=Z  
analytical capacity                             分析能力 ? *I9  
analytical procedures                               分析性程序 hY' "^?OP  
annual financial statements                        年度会计报表，年度财务报表 4VU5}"<  
appendix                                          附录，附表 -U/&3  
applicable                                         适用的 bR&hI9`%F  
applicable laws and regulations                 适用的法规 |+`hS
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application systems                                  应用系统 l3iL.?&Pa  
apply consistently                              一贯地执行，一贯地实施 Fx3VQ'%J  
appropriate                                       适当的，合适的； (vj2XiO^+  
征用，挪用 6gR= e+  
appropriate authorization                          适当的授权 eIqj7UY_  
appropriateness of audit evidence                    审计证据的适当性 (J^ Tss  
approval                                    批准，核准 !&'xkw`  
assertion                                    (会计报表上的)认定；确认 wH${q@z_  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 0U/:Tpyr  
asset                                                 资产，财产 9I.v?Tap  
asset restructuring                             资产重组 [#R%jLEJ2  
assignment of duties                                 职责的划分 am"/Anml|  
assistant                                     助理，助理人员 caj)  
associated company                                 联属公司，联营公司 RXWjFv~/  
association                                        联合，结合；协会，社团 Z(}x7jzW  
assumption                                       假设，假定 M$~h(3
  
at a given date                                         在某一特定时日 nev*TYY?A  
attestation                                         鉴证，公证 v\MH;DW^Z  
attestation service                             鉴证服务 m1[QD26  
audit adjustment                                审计调整 GO?-z0V  
audit areas                                        审计领域 'Ux_X:,:;  
audit conclusion                                审计结论 -I_lCZ{Nbi  
audit effectiveness                             审计效果 D 1hKjB&  
audit efficiency                                  审计效率 O5=ggG  
audit engagement letter                      审计业务约定书 9lD, aOb  
audit evidence                                          审计证据 q90S>c,  
audit fee                                    审计费 /e7'5#v  
audit files                                          审计档案 !<YRocQY  
audit findings                                     审计中发现的事项 \W(p)M  
audit implementation stage                        审计实施阶段 Txfb-f!mv\  
audit mark                                        审计标识 %DV@2rC<  
audit materiality                                 审计重要性 -91l"sI  
audit method                                     审计方法 k]>k1Mi=  
audit objective                                         审计目标，审计目的 NqwVsVL  
audit of financial statements                      会计报表审计，财务报表审计 d# b{4zF"  
audit opinion                                     审计意见 6/-!oo
 
audit period                                      被审计期间，被审计年度 l =_@<p  
audit plan                                          审计计划 -y\N9  
audit planning                                    编制审计计划，制定审计计划，审计计划 j qdI=!H  
audit planning stage                                  审计计划阶段 ?\O+#U%W  
audit procedure                                审计程序 RV$+g.4  
audit programme                               审计程序表，具体审计计划 / P:Hfq  
audit report                                       审计报告 Gqia@>T4*N  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 hx2C<;s4  
audit report with a qualified opinion                 有保留意见的审计报告 )-QNWN H  
audit report with an adverse opinion                否定意见的审计报告 ROjjN W`W  
audit report with dual dates                      双重日期审计报告 R Nv<kw  
audit reporting stage                                 审计报告阶段 .y0]( h  
audit responsibility                                   审计责任 ~NcJLU!au  
audit results                                      审计结果 a[$ .B2U  
audit risk                                          审计风险 $3[cBX.=  
audit sampling                                          审计抽样 JyqFFZ &  
audit sampling techniques                         审计抽样方法，审计抽样技术 &=?`;K  
audit strategies                                  审计策略 :t e xl  
audit summary                                         审计总结，审计小结 {fb~`=?  
audit team                                         审计小组 )4`Ml*7x  
audit test                                    审计测试 x@Y2jM  
audit trail                                          审计轨迹 I|j
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audit work                                        审计工作 hZ'oCRM  
audit working paper                                 审计工作底稿 $HXB !$d  
audited financial statement                        审计会计报表，已审计财务报表 =k*0O_  
Auditing Guidelines (the～)                      审计规范指南 b$ x"&&  
auditing standards                             审计准则 v\Wm[Ld  
audit-oriented working paper                          (审计)业务类工作底稿 _eQ
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authorisation                                     授权 -oZac  
authorisation of transaction                       交易的授权 h/fCCfO,  
availability                                         可获得性 ?V{k\1A  
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balance                                      余额；差额；平衡 9kF#*  
balance sheet                                    资产负债表 E&>,B81
  
bank                                                 银行 Me}TW!GC  
bank account                                    银行账户，银行户头 L@z !,r,  
bank statement                                 银行对账单 7XDV=PQ[  
barter transaction                              易货交易，以物换物交易 osd^SnL1/5  
basis of audit                                    审计依据 IP'igX  
basis of preparation                                (会计报表的)编制基础 +_gT|vlU  
book of account                               账目，账簿 p\{+l;`  
borrowing                                         借款，贷款，借债 |tg?b&QR  
branch                                              分支，分支机构，分店 -/-6Td1JY>  
brought forward                                (账户余额等的)承上年，承上期，承上页 Z8&C-yCC  
budget                                              预算 V{h@nhq  
building                                      建筑物；大楼 +r0eTP=zf  
business conditions                                  业务情况，经营情况 ^c\IZ5  
business licence                               (企业等的)营业执照 Wv0'?NL.  
business relation                                业务关系 H{f_:z{{  
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