[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 VWT\wAL  
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ability to continue as a going concern               持续经营能力 l g43  
acceptability                                     可接受性，可接受程度 dFzlcKFFD  
acceptable level of detection risk                     检查风险的可接受水平 ;Y%.m3  
acceptance of engagement                       接受委托 !_pryNcb  
accepting the engagement for the first time              首次接受委托 <~iA{sY)O  
access to asset                                         对资产的接触 g3kF&+2i  
according to                                     根据，依据，依照 s\io9'Ec  
account balance                                账户余额 vI0::ah/  
account for                                       对……进行会计处理，核算；解释 xO<Uz"R  
accounting                                        会计，会计学 o}6d[G>  
accounting advisory serve                        会计咨询服务 'Ej&zh  
accounting firm                                 会计师事务所 C,G$C7$
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accounting information                      会计信息，会计资料 wJ>2}  
accounting period                             会计期间 ZuVes?&j  
accounting policies                                   会计政策 F8O E  
accounting professional bodies                 会计职业组织，会计职业团体 sHf.xc  
accounting records                                   会计记录 "FH03
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accounting responsibility                           会计责任 yGX"1Fb?;x  
accounting service                             会计服务 R^=[D#*]>  
accounting standards                                会计准则 !fK9YW(Im  
Accounting Standards for Business Enterprises       企业会计准则 ]x^v;r~  
accounting system                             会计系统 n81z0lnr  
accounting treatment                                会计处理 b5Vn_;V*  
accuracy                                    准确性，精确性 PNG!q}(c  
additional audit procedures                      追加审计程序 pHv~^L%=  
addressee                                         收件人，收信人 rh$q]  
Administration of State-owned Assets  (the～)     国有资产管理局 f) @-X!  
administrative laws and regulations                 行政法规 xq\A TON  
adverse impact                                 不利影响，负面影响 +lED6]+%  
adverse opinion                                反对意见 :}3;z'2]l  
advisory group                                  咨询组，顾问组 MNVOloA  
agency fee                                        代理费，代理费用 |z]--h  
aggregate                                          总计，合计为…… 6U[bAp  
alternation of document and record                 变造文件和记录 " twq#Alx  
alternative audit procedures                      替代审计程序，备选审计程序 qJq2Z.>hy  
amend                                              修改，修订 ht5eb"c+8  
amortisation                                      摊销 k+`e0Jago  
analytical capacity                             分析能力 5$Da\?Fpn  
analytical procedures                               分析性程序 :vRUb>z  
annual financial statements                        年度会计报表，年度财务报表 #b5V/)K  
appendix                                          附录，附表 Y=tx kN  
applicable                                         适用的 *Rj(~Q/t  
applicable laws and regulations                 适用的法规 ^E= w3g&  
application systems                                  应用系统 J)"g`)\2+  
apply consistently                              一贯地执行，一贯地实施 %:vMD  
appropriate                                       适当的，合适的； tZqy \_G  
征用，挪用 -1<*mbb0  
appropriate authorization                          适当的授权 TF-k|##G  
appropriateness of audit evidence                    审计证据的适当性 Avr2MaY{h  
approval                                    批准，核准 ,/6 aA7(  
assertion                                    (会计报表上的)认定；确认 HL34pmc  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 oY8S-N;(t  
asset                                                 资产，财产 t182&gpd`  
asset restructuring                             资产重组 #0gwN2Nv"L  
assignment of duties                                 职责的划分 1GI/gc\  
assistant                                     助理，助理人员 U6 $)e.FO  
associated company                                 联属公司，联营公司 /4lm=ZE/  
association                                        联合，结合；协会，社团 4Y:[YlfD.  
assumption                                       假设，假定 N;.}g*_+}  
at a given date                                         在某一特定时日 d/!R;,^  
attestation                                         鉴证，公证 rA6lyzJ  
attestation service                             鉴证服务 iQ
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audit adjustment                                审计调整 p`}'-A|@  
audit areas                                        审计领域 W*/0[|n*  
audit conclusion                                审计结论 ">hOD'PG  
audit effectiveness                             审计效果  76j5  
audit efficiency                                  审计效率 ~T'Ri=  
audit engagement letter                      审计业务约定书 AV:P/M^B  
audit evidence                                          审计证据 y8|?J\eRy  
audit fee                                    审计费 "l.1 UB&  
audit files                                          审计档案 !i77v, (#|  
audit findings                                     审计中发现的事项 l-G] jXu  
audit implementation stage                        审计实施阶段 i1k#WgvZR  
audit mark                                        审计标识 ?O.1HEr  
audit materiality                                 审计重要性 f%JC;Y  
audit method                                     审计方法 afNqK~  
audit objective                                         审计目标，审计目的
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audit of financial statements                      会计报表审计，财务报表审计 % 9lx)w  
audit opinion                                     审计意见 oGXndfd"  
audit period                                      被审计期间，被审计年度 N6wCCXd  
audit plan                                          审计计划 [/iT D= O,  
audit planning                                    编制审计计划，制定审计计划，审计计划 j!;y!g  
audit planning stage                                  审计计划阶段 kjVJ!R\  
audit procedure                                审计程序 xhmrep6+<  
audit programme                               审计程序表，具体审计计划 9/_ F  
audit report                                       审计报告 PGaYYc3X  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 q|_t=YM@  
audit report with a qualified opinion                 有保留意见的审计报告 X cDu&6Dy  
audit report with an adverse opinion                否定意见的审计报告 H 6~
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audit report with dual dates                      双重日期审计报告 r}]%(D](v  
audit reporting stage                                 审计报告阶段 SB#Y^!  
audit responsibility                                   审计责任
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audit results                                      审计结果 a
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audit risk                                          审计风险 "-HmXw1+t  
audit sampling                                          审计抽样 F:B8J4/  
audit sampling techniques                         审计抽样方法，审计抽样技术 j|/4V  
audit strategies                                  审计策略 X:
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audit summary                                         审计总结，审计小结 KqNbIw*sR  
audit team                                         审计小组 eG05}  
audit test                                    审计测试 (yB)rBh>n  
audit trail                                          审计轨迹 O<EFm}Ae  
audit work                                        审计工作 \)'o{l&  
audit working paper                                 审计工作底稿 !CO1I-yL  
audited financial statement                        审计会计报表，已审计财务报表 4' MmT'  
Auditing Guidelines (the～)                      审计规范指南 IVblSiFF  
auditing standards                             审计准则 q}'ww  
audit-oriented working paper                          (审计)业务类工作底稿 q*E<~!jL  
authorisation                                     授权 #lld*I"d  
authorisation of transaction                       交易的授权 Tb@r@j:V  
availability                                         可获得性   iE8  
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balance                                      余额；差额；平衡 yy*8Aw}  
balance sheet                                    资产负债表 o&Vti"fpC  
bank                                                 银行 xS>d$)rIj  
bank account                                    银行账户，银行户头 8M,AFZ>F  
bank statement                                 银行对账单 VsJ4sb7  
barter transaction                              易货交易，以物换物交易 i3[%]_eP.  
basis of audit                                    审计依据 D{)K00mm  
basis of preparation                                (会计报表的)编制基础 -)Zp"  
book of account                               账目，账簿 _9<nM48+t  
borrowing                                         借款，贷款，借债 fC7rs5  
branch                                              分支，分支机构，分店 ^/V>^9CZ  
brought forward                                (账户余额等的)承上年，承上期，承上页 6";ew:Ih^  
budget                                              预算 *\!>2 2*  
building                                      建筑物；大楼 iT2
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business conditions                                  业务情况，经营情况 .%x%b6EI  
business licence                               (企业等的)营业执照 YooPHeQ  
business relation                                业务关系 f2f2&|7  
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