[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 X8*g#lO?  
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审计词汇英汉对照 1@v<  
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ability to continue as a going concern               持续经营能力 >T[/V3Z~K  
acceptability                                     可接受性，可接受程度 < ;Hb7p3N  
acceptable level of detection risk                     检查风险的可接受水平 7z$Z=cs  
acceptance of engagement                       接受委托 ~Y/A]N86,  
accepting the engagement for the first time              首次接受委托 OV]xo8a;  
access to asset                                         对资产的接触 RU~na/3  
according to                                     根据，依据，依照 2?~nA2+vm  
account balance                                账户余额 W p)! G  
account for                                       对……进行会计处理，核算；解释 bJ_rU35s>  
accounting                                        会计，会计学 NwF"Zh5eMW  
accounting advisory serve                        会计咨询服务 m~&  
accounting firm                                 会计师事务所 {c*$i^T  
accounting information                      会计信息，会计资料 f v7VDo8vb  
accounting period                             会计期间 I:jI ChT  
accounting policies                                   会计政策 y[XD=j  
accounting professional bodies                 会计职业组织，会计职业团体 ]pvHsiI:  
accounting records                                   会计记录 h*VDd3[#  
accounting responsibility                           会计责任 "\@J0|ppb  
accounting service                             会计服务 ATkd#k%S  
accounting standards                                会计准则 |1%%c %  
Accounting Standards for Business Enterprises       企业会计准则 \na$Sb+  
accounting system                             会计系统 Ixn|BCi60A  
accounting treatment                                会计处理 4<($Z N8  
accuracy                                    准确性，精确性 `&A`&-nc=  
additional audit procedures                      追加审计程序 7 {92_xRL  
addressee                                         收件人，收信人 [^ }$u[  
Administration of State-owned Assets  (the～)     国有资产管理局 xq;>||B
 
administrative laws and regulations                 行政法规 1;/SXJ s  
adverse impact                                 不利影响，负面影响 9W=(D|,
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adverse opinion                                反对意见 G%sO{k7  
advisory group                                  咨询组，顾问组 3g;Y  
agency fee                                        代理费，代理费用 %d+Fq=<  
aggregate                                          总计，合计为…… DoczQc-U+  
alternation of document and record                 变造文件和记录 fZ-"._9UyH  
alternative audit procedures                      替代审计程序，备选审计程序 ;((t|  
amend                                              修改，修订 1e[?}q]*  
amortisation                                      摊销 qR.FjQOvn  
analytical capacity                             分析能力 sGY}(9ED;  
analytical procedures                               分析性程序 %O9Wm_%  
annual financial statements                        年度会计报表，年度财务报表 ,&,%B|gT]  
appendix                                          附录，附表 "9xJ},:-  
applicable                                         适用的 2- '_Nwkl*  
applicable laws and regulations                 适用的法规 <ci(5M  
application systems                                  应用系统 -dovk?'Gj  
apply consistently                              一贯地执行，一贯地实施 Ze%S<xT!O  
appropriate                                       适当的，合适的； &Z~_BT  
征用，挪用 Ou1kSG|kM  
appropriate authorization                          适当的授权 WuE]pm]c  
appropriateness of audit evidence                    审计证据的适当性 igQz
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approval                                    批准，核准 "1gIR^S%9  
assertion                                    (会计报表上的)认定；确认 Lz1KDXr`)+  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 r#WqXh_uk  
asset                                                 资产，财产 fL|9/sojz  
asset restructuring                             资产重组 F2zo !a8  
assignment of duties                                 职责的划分 oL~1M=r  
assistant                                     助理，助理人员 YQD`4ND  
associated company                                 联属公司，联营公司 cy@oAoBq  
association                                        联合，结合；协会，社团 fa]8v 6  
assumption                                       假设，假定 bDDP:INm.  
at a given date                                         在某一特定时日 P\dfxR;8%  
attestation                                         鉴证，公证 .*N,x(V  
attestation service                             鉴证服务 9 5!xJdq  
audit adjustment                                审计调整 #q:j~4)h  
audit areas                                        审计领域 J <z ^C  
audit conclusion                                审计结论 gA=Pz[i)p  
audit effectiveness                             审计效果 (A2ga):Pk  
audit efficiency                                  审计效率 #*:1Ch]B  
audit engagement letter                      审计业务约定书 I0l3"5X a  
audit evidence                                          审计证据 Wg%]  
audit fee                                    审计费 _L)LyQD]T  
audit files                                          审计档案 |34k;l]E  
audit findings                                     审计中发现的事项 @wD#+Oz  
audit implementation stage                        审计实施阶段 \#bi
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audit mark                                        审计标识 ~<u\
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audit materiality                                 审计重要性 d0T 8Cwcb  
audit method                                     审计方法 Z<|x6%  
audit objective                                         审计目标，审计目的 /QS Nv  
audit of financial statements                      会计报表审计，财务报表审计 V+y|C[A F  
audit opinion                                     审计意见 ~Q"qz<WO  
audit period                                      被审计期间，被审计年度 LntRLB'  
audit plan                                          审计计划 uLv  
audit planning                                    编制审计计划，制定审计计划，审计计划 0<uL0FOT  
audit planning stage                                  审计计划阶段 A PSkW9H  
audit procedure                                审计程序 sz%]rN6$  
audit programme                               审计程序表，具体审计计划 6-$95. Y2  
audit report                                       审计报告 R,.qQF\*  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 }cUO+)!Y  
audit report with a qualified opinion                 有保留意见的审计报告 
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audit report with an adverse opinion                否定意见的审计报告 .HTRvE`X  
audit report with dual dates                      双重日期审计报告 .`KzA]& #  
audit reporting stage                                 审计报告阶段 'xuxMav6m  
audit responsibility                                   审计责任 Rex86!TO  
audit results                                      审计结果 {y{O ze  
audit risk                                          审计风险 ?pQ0* O0  
audit sampling                                          审计抽样 ;|\j][A  
audit sampling techniques                         审计抽样方法，审计抽样技术 hH$9GL{H  
audit strategies                                  审计策略 w[vccARQ  
audit summary                                         审计总结，审计小结 BSkmFd(*  
audit team                                         审计小组 i%i s<'  
audit test                                    审计测试 `+."X1  
audit trail                                          审计轨迹 ENA"T-p  
audit work                                        审计工作 $2]>{g  
audit working paper                                 审计工作底稿 wtL=^  
audited financial statement                        审计会计报表，已审计财务报表 owa&HW/_  
Auditing Guidelines (the～)                      审计规范指南 9h+TO_T@F  
auditing standards                             审计准则 BC#`S&R  
audit-oriented working paper                          (审计)业务类工作底稿 I=Y_EjZD  
authorisation                                     授权 /^K-tz-R  
authorisation of transaction                       交易的授权 0T@axQ[%  
availability                                         可获得性  ^0{
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balance                                      余额；差额；平衡 y]!#$C /  
balance sheet                                    资产负债表 c=-qbG0`  
bank                                                 银行 Q4Wz5n1yp7  
bank account                                    银行账户，银行户头 jc32s}/H  
bank statement                                 银行对账单 .LM|@OeaD!  
barter transaction                              易货交易，以物换物交易 [g@Uc  
basis of audit                                    审计依据 a_VWgPVdDS  
basis of preparation                                (会计报表的)编制基础 s,mt%^
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book of account                               账目，账簿 rw 2i_,.*~  
borrowing                                         借款，贷款，借债 m1K4_a)^[  
branch                                              分支，分支机构，分店 am'K$s  
brought forward                                (账户余额等的)承上年，承上期，承上页 )yz) Fw|&  
budget                                              预算 ]2&RN@   
building                                      建筑物；大楼 wU/fGg*M2  
business conditions                                  业务情况，经营情况 p")"t`k7  
business licence                               (企业等的)营业执照 r~|7paX!  
business relation                                业务关系 vEE\{1  
m WP&N#vwh  

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