[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 ~ .g@hS8>  
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审计词汇英汉对照 ]%H`_8<gc  
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ability to continue as a going concern               持续经营能力 kDioD  
acceptability                                     可接受性，可接受程度 + &Eq k  
acceptable level of detection risk                     检查风险的可接受水平 gr2U6gi  
acceptance of engagement                       接受委托 Zu[su >\  
accepting the engagement for the first time              首次接受委托 DyQy^G'%l  
access to asset                                         对资产的接触 ou
Q T  
according to                                     根据，依据，依照 Qw*|qGvy^  
account balance                                账户余额 $6 f3F?y7  
account for                                       对……进行会计处理，核算；解释 [z{1*Xc  
accounting                                        会计，会计学 tyFzSrfc  
accounting advisory serve                        会计咨询服务 0{D'n@veP  
accounting firm                                 会计师事务所 %tGO?JMkd  
accounting information                      会计信息，会计资料 =; Ff4aF  
accounting period                             会计期间 v
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accounting policies                                   会计政策
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accounting professional bodies                 会计职业组织，会计职业团体 
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accounting records                                   会计记录 6 cX
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accounting responsibility                           会计责任 a1lh-2xX  
accounting service                             会计服务 T8$y[W-c  
accounting standards                                会计准则 73;GW4,  
Accounting Standards for Business Enterprises       企业会计准则 CD~.z7,LC  
accounting system                             会计系统 8 lrpve  
accounting treatment                                会计处理 Y$_B1_  
accuracy                                    准确性，精确性 3=j"=-=  
additional audit procedures                      追加审计程序 PJH&  
addressee                                         收件人，收信人 g2_"zDiw2  
Administration of State-owned Assets  (the～)     国有资产管理局 )y$(AJx$  
administrative laws and regulations                 行政法规 4!?eRY  
adverse impact                                 不利影响，负面影响 ;e*!S}C,  
adverse opinion                                反对意见 #_p\Ie*rd  
advisory group                                  咨询组，顾问组 (!WD1w
 
agency fee                                        代理费，代理费用 g($2Dk_F2  
aggregate                                          总计，合计为…… "chDg(jMZ  
alternation of document and record                 变造文件和记录 (jE9XxQY  
alternative audit procedures                      替代审计程序，备选审计程序 kxv1Hn"`{E  
amend                                              修改，修订 5\nAeP  
amortisation                                      摊销 |Cy E5i0  
analytical capacity                             分析能力 %'pgGC"|  
analytical procedures                               分析性程序 ;i+jJ4  
annual financial statements                        年度会计报表，年度财务报表 =aW9L)8D  
appendix                                          附录，附表 ^1];S^nD  
applicable                                         适用的 Gd85kY@w7  
applicable laws and regulations                 适用的法规 VOLj>w  
application systems                                  应用系统 RA L~!"W  
apply consistently                              一贯地执行，一贯地实施 ww1[rCh\+  
appropriate                                       适当的，合适的； (sZ"iGn%  
征用，挪用 3Y$GsN4ln  
appropriate authorization                          适当的授权 j3Y['x Dv  
appropriateness of audit evidence                    审计证据的适当性 K
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approval                                    批准，核准 >hIu2jm  
assertion                                    (会计报表上的)认定；确认 gB33?  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 +ZP7{%  
asset                                                 资产，财产 t?FBG4  
asset restructuring                             资产重组 kAUy mds;O  
assignment of duties                                 职责的划分 ~D>p0+-c  
assistant                                     助理，助理人员 S_H+WfIHV'  
associated company                                 联属公司，联营公司 >A"(KSNL  
association                                        联合，结合；协会，社团 v]UwJz3<  
assumption                                       假设，假定 |[8Th4*n  
at a given date                                         在某一特定时日 `R^gU]Z,  
attestation                                         鉴证，公证 1'8YkhQ2a  
attestation service                             鉴证服务 [$ UI8tV  
audit adjustment                                审计调整 }jPSU
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audit areas                                        审计领域 @H8EWTZ  
audit conclusion                                审计结论 I&5!=kR  
audit effectiveness                             审计效果 JucY[`|JV  
audit efficiency                                  审计效率 _Fg5A7or  
audit engagement letter                      审计业务约定书 aN3;`~{9  
audit evidence                                          审计证据 j
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audit fee                                    审计费 #/37V2E  
audit files                                          审计档案 H\[W/"  
audit findings                                     审计中发现的事项 _yR^*}xJb  
audit implementation stage                        审计实施阶段 "m>81-0  
audit mark                                        审计标识 COlaD"Y  
audit materiality                                 审计重要性 U6s[`H3I{  
audit method                                     审计方法 .=; ;  
audit objective                                         审计目标，审计目的 4
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audit of financial statements                      会计报表审计，财务报表审计 N'=gep0
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audit opinion                                     审计意见 d0> zS  
audit period                                      被审计期间，被审计年度 A3*!"3nU  
audit plan                                          审计计划 alb.g>LNPP  
audit planning                                    编制审计计划，制定审计计划，审计计划 [2cD:JL  
audit planning stage                                  审计计划阶段 \fe]c  :  
audit procedure                                审计程序 Flb&B1  
audit programme                               审计程序表，具体审计计划 xgtR6E^k  
audit report                                       审计报告 Eh4=ZEX  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 Dvln/SBk  
audit report with a qualified opinion                 有保留意见的审计报告 lu/ (4ED  
audit report with an adverse opinion                否定意见的审计报告 sDV Q#}a  
audit report with dual dates                      双重日期审计报告 ,
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audit reporting stage                                 审计报告阶段 /qw.p#  
audit responsibility                                   审计责任 #`s"WnP9'!  
audit results                                      审计结果 \73ch  
audit risk                                          审计风险 -s/ea~=R  
audit sampling                                          审计抽样 9N3eN  
audit sampling techniques                         审计抽样方法，审计抽样技术 _SkLYL!=9  
audit strategies                                  审计策略 kG*~|ma  
audit summary                                         审计总结，审计小结 A+{VGP^  
audit team                                         审计小组 2J;g{ 95z  
audit test                                    审计测试 =g
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audit trail                                          审计轨迹 <a+Z;>  
audit work                                        审计工作 %8x#rohP  
audit working paper                                 审计工作底稿 3;Fhg!ZO  
audited financial statement                        审计会计报表，已审计财务报表 ~Cjn7  
Auditing Guidelines (the～)                      审计规范指南 teVM*-  
auditing standards                             审计准则 Y <qm{e  
audit-oriented working paper                          (审计)业务类工作底稿 &+R?_Ooibk  
authorisation                                     授权 rrv%~giU  
authorisation of transaction                       交易的授权 t#"Grk8Mz&  
availability                                         可获得性 ?z u8)U  
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balance                                      余额；差额；平衡 GPkpXVm  
balance sheet                                    资产负债表 p
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bank                                                 银行 @=kSo -SX  
bank account                                    银行账户，银行户头 BsJC0I(  
bank statement                                 银行对账单 1-QS~)+  
barter transaction                              易货交易，以物换物交易 t |oR7qa{w  
basis of audit                                    审计依据 u W3!Yg@  
basis of preparation                                (会计报表的)编制基础 ;9g2?-svw  
book of account                               账目，账簿 Q NVa?'0"Y  
borrowing                                         借款，贷款，借债 cCc(fF*^  
branch                                              分支，分支机构，分店 @\I#^X5lv  
brought forward                                (账户余额等的)承上年，承上期，承上页 FxtI"g\0  
budget                                              预算 dcT80sOC  
building                                      建筑物；大楼 =nHgDrA_  
business conditions                                  业务情况，经营情况 FC"8#*x  
business licence                               (企业等的)营业执照 7=, ;h  
business relation                                业务关系 &jr3B;g!C  
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