[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 e%lxRN"b  
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审计词汇英汉对照 nV`U{} x  
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ability to continue as a going concern               持续经营能力
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acceptability                                     可接受性，可接受程度 a^8PB|G  
acceptable level of detection risk                     检查风险的可接受水平 K3Bw3j 9  
acceptance of engagement                       接受委托 d%UzQ*s  
accepting the engagement for the first time              首次接受委托 +0?1"2  
access to asset                                         对资产的接触 snWe&-  
according to                                     根据，依据，依照 1F_$[iIX]  
account balance                                账户余额
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account for                                       对……进行会计处理，核算；解释 mPhu#oK'f  
accounting                                        会计，会计学 jfi
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accounting advisory serve                        会计咨询服务 ?;y-skh  
accounting firm                                 会计师事务所 _RIlGs\.  
accounting information                      会计信息，会计资料 kno[!A7_6  
accounting period                             会计期间 8{i O#C  
accounting policies                                   会计政策 ;:&|DN3;  
accounting professional bodies                 会计职业组织，会计职业团体 wTD}c1J(  
accounting records                                   会计记录 51u\am'T  
accounting responsibility                           会计责任 3FtL<7B'.  
accounting service                             会计服务 Vm[F~2+HX  
accounting standards                                会计准则 L+*:VP6WD  
Accounting Standards for Business Enterprises       企业会计准则 `yP`
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accounting system                             会计系统 l2kGFgc  
accounting treatment                                会计处理 ~8yh,U  
accuracy                                    准确性，精确性 BN `2UVH  
additional audit procedures                      追加审计程序 jo^c> ur  
addressee                                         收件人，收信人 L
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Administration of State-owned Assets  (the～)     国有资产管理局 ]BUirJ,2  
administrative laws and regulations                 行政法规 ZSs@9ej  
adverse impact                                 不利影响，负面影响 ^vPsp?  
adverse opinion                                反对意见 F}7sb#G  
advisory group                                  咨询组，顾问组 ] j8
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agency fee                                        代理费，代理费用 yx|{:Li!  
aggregate                                          总计，合计为…… `IEA  
alternation of document and record                 变造文件和记录 _3:%b6&Pz  
alternative audit procedures                      替代审计程序，备选审计程序 $~iZaX8&  
amend                                              修改，修订 f@$W5*j  
amortisation                                      摊销 x\U[5d   
analytical capacity                             分析能力 eZ+6U`^t  
analytical procedures                               分析性程序 cFt&Efj  
annual financial statements                        年度会计报表，年度财务报表 " p*'H
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appendix                                          附录，附表 p#{y9s4h  
applicable                                         适用的 !6 L!%Oi  
applicable laws and regulations                 适用的法规 ; Y[D#Ja-  
application systems                                  应用系统 e6>G8d  
apply consistently                              一贯地执行，一贯地实施 @,n)1*{P  
appropriate                                       适当的，合适的； :-5[0Mx=  
征用，挪用 bD0l^?Hu!  
appropriate authorization                          适当的授权 [8a(4]4  
appropriateness of audit evidence                    审计证据的适当性 bY2R/FNL=  
approval                                    批准，核准 _ ,s^  
assertion                                    (会计报表上的)认定；确认 .wD $Bsm`t  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 rHTZM,zM=H  
asset                                                 资产，财产 ~f(5l.  
asset restructuring                             资产重组 ]c~yMA+]FZ  
assignment of duties                                 职责的划分 W~0rSVD$<z  
assistant                                     助理，助理人员 M2|!,2  
associated company                                 联属公司，联营公司 o0]YDX@T  
association                                        联合，结合；协会，社团 "qNFDr(WM  
assumption                                       假设，假定 RARA_tii  
at a given date                                         在某一特定时日 fj;ZGbg-O  
attestation                                         鉴证，公证 **L&I5Hhm  
attestation service                             鉴证服务 BLyV~   
audit adjustment                                审计调整 F5qA!jZ1]  
audit areas                                        审计领域 N.vWZ7l8  
audit conclusion                                审计结论 W06#|8,{v  
audit effectiveness                             审计效果 )g EE7Ex?  
audit efficiency                                  审计效率 C[<}eD4bV  
audit engagement letter                      审计业务约定书 gns}%\,  
audit evidence                                          审计证据 9gcW;  
audit fee                                    审计费 xy7A^7Li  
audit files                                          审计档案 7%i'F=LzT  
audit findings                                     审计中发现的事项 O{_t*sO9q*  
audit implementation stage                        审计实施阶段 < j:\;mi;  
audit mark                                        审计标识 JI[8n$pr]  
audit materiality                                 审计重要性 G;}WZy  
audit method                                     审计方法 6[3Xe_  
audit objective                                         审计目标，审计目的 |E7J5ha  
audit of financial statements                      会计报表审计，财务报表审计 =S`h/fru  
audit opinion                                     审计意见 X|T|iB,vT  
audit period                                      被审计期间，被审计年度 5[Vr {^)  
audit plan                                          审计计划 !iKW1ks  
audit planning                                    编制审计计划，制定审计计划，审计计划 .DhI3'Jrl  
audit planning stage                                  审计计划阶段 U L $!  
audit procedure                                审计程序 7K\
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audit programme                               审计程序表，具体审计计划 "00j
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audit report                                       审计报告 <#h,_WP*  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 ; R}>SS'  
audit report with a qualified opinion                 有保留意见的审计报告 k_,7#:+  
audit report with an adverse opinion                否定意见的审计报告 `s}L3bR]  
audit report with dual dates                      双重日期审计报告 =U3S"W %  
audit reporting stage                                 审计报告阶段 o>r
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audit responsibility                                   审计责任 \Nt 5TG_  
audit results                                      审计结果 /e0B$UymFu  
audit risk                                          审计风险 T;92M}\  
audit sampling                                          审计抽样 ?Fl}@EA#M  
audit sampling techniques                         审计抽样方法，审计抽样技术 &))d],t
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audit strategies                                  审计策略 N.
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audit summary                                         审计总结，审计小结 (N9-YP?qm  
audit team                                         审计小组 wuH*a3(  
audit test                                    审计测试 o~~;I  
audit trail                                          审计轨迹 6kH6"  
audit work                                        审计工作 tTy!o=  
audit working paper                                 审计工作底稿 Y1-dpML   
audited financial statement                        审计会计报表，已审计财务报表 fEZuv?@  
Auditing Guidelines (the～)                      审计规范指南 o}v<~v(  
auditing standards                             审计准则 OJcS%-~  
audit-oriented working paper                          (审计)业务类工作底稿 =HCEUB9Fs  
authorisation                                     授权 [=>=5'-  
authorisation of transaction                       交易的授权 {$z54nvw$  
availability                                         可获得性 Wk0E7Pr  
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balance                                      余额；差额；平衡 ]o<]A[<  
balance sheet                                    资产负债表 N:<$]x>  
bank                                                 银行 ?:\/-y)Sp  
bank account                                    银行账户，银行户头 zWEPwOlI1P  
bank statement                                 银行对账单 [<#jK}g  
barter transaction                              易货交易，以物换物交易 e_=K0fFz  
basis of audit                                    审计依据 ( V4Ppg  
basis of preparation                                (会计报表的)编制基础 |SkQe[t  
book of account                               账目，账簿 efXnF*Z  
borrowing                                         借款，贷款，借债 9-;-jnDy   
branch                                              分支，分支机构，分店 u}iuf_  
brought forward                                (账户余额等的)承上年，承上期，承上页 ..}P$
 
budget                                              预算 ;7P'>j1?U  
building                                      建筑物；大楼 spV7\Gs.@  
business conditions                                  业务情况，经营情况 wb$uq/|  
business licence                               (企业等的)营业执照 CeYhn\m5K0  
business relation                                业务关系 ZA(u"T~  
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