[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  /EwNMU*6  
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审计词汇英汉对照 8O0]h
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ability to continue as a going concern               持续经营能力 }BiA@
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acceptability                                     可接受性，可接受程度 7lAnGP.;  
acceptable level of detection risk                     检查风险的可接受水平 =g)SZK  
acceptance of engagement                       接受委托 uf`/-jY  
accepting the engagement for the first time              首次接受委托 8<  z  
access to asset                                         对资产的接触
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according to                                     根据，依据，依照 VVc-Dx  
account balance                                账户余额 O`.IE? h#  
account for                                       对……进行会计处理，核算；解释 uP1]EA  
accounting                                        会计，会计学 z=T uUl@  
accounting advisory serve                        会计咨询服务 ~'LoIv20j)  
accounting firm                                 会计师事务所 AZnFOS  
accounting information                      会计信息，会计资料 Pk^V6-  
accounting period                             会计期间 %Z yt;p2  
accounting policies                                   会计政策 .19_EQ>+  
accounting professional bodies                 会计职业组织，会计职业团体 Ji GS[tR  
accounting records                                   会计记录 q]v{o8:U  
accounting responsibility                           会计责任 9)'wgI#  
accounting service                             会计服务 4qyPjAG  
accounting standards                                会计准则 C`\yc_b9Pf  
Accounting Standards for Business Enterprises       企业会计准则 1 Ch0O__2L  
accounting system                             会计系统 /?S,u,R  
accounting treatment                                会计处理 VQbKrnX  
accuracy                                    准确性，精确性 P]4@|u;=6[  
additional audit procedures                      追加审计程序 g?>   
addressee                                         收件人，收信人 F "-GhjK  
Administration of State-owned Assets  (the～)     国有资产管理局 ;RW5XnVx  
administrative laws and regulations                 行政法规 \ZC0bHsA  
adverse impact                                 不利影响，负面影响 $  3R5p  
adverse opinion                                反对意见 <#lNi.?.  
advisory group                                  咨询组，顾问组 SKJ'6*6  
agency fee                                        代理费，代理费用 Xnxb.{C  
aggregate                                          总计，合计为…… ]u%Y 8kBe  
alternation of document and record                 变造文件和记录 qO>A
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alternative audit procedures                      替代审计程序，备选审计程序 Jy0 (g T  
amend                                              修改，修订 {QIdeB[  
amortisation                                      摊销 LP}j0)n  
analytical capacity                             分析能力 cFoeyI#v  
analytical procedures                               分析性程序 BsYJIKfW  
annual financial statements                        年度会计报表，年度财务报表 _+qtH< F/  
appendix                                          附录，附表 2~@Cj@P]  
applicable                                         适用的 "O%xQ N  
applicable laws and regulations                 适用的法规 +\Je B/F  
application systems                                  应用系统 }SGb`l  
apply consistently                              一贯地执行，一贯地实施 B`|H}KU  
appropriate                                       适当的，合适的； .;3 7 e  
征用，挪用 IKnXtydeI}  
appropriate authorization                          适当的授权 uD:tT ~  
appropriateness of audit evidence                    审计证据的适当性 ?8$h%Ov-  
approval                                    批准，核准 ZV`o:Gd  
assertion                                    (会计报表上的)认定；确认 BSg3  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 l6-%)6u>  
asset                                                 资产，财产 u
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asset restructuring                             资产重组 sB<y(}u  
assignment of duties                                 职责的划分 ]Waa7)}DM  
assistant                                     助理，助理人员 6{2 9cX.  
associated company                                 联属公司，联营公司 -aIB_  
association                                        联合，结合；协会，社团 z_87;y;=  
assumption                                       假设，假定 cnM`ywKW  
at a given date                                         在某一特定时日 *"j3x} U<  
attestation                                         鉴证，公证 II(P  
attestation service                             鉴证服务 f6%7:B d  
audit adjustment                                审计调整 86~q pN  
audit areas                                        审计领域 \`YV)"y" ~  
audit conclusion                                审计结论 3$ BYfI3H  
audit effectiveness                             审计效果 b IZi3GmRF  
audit efficiency                                  审计效率 @BqSu|'Du,  
audit engagement letter                      审计业务约定书 nPjN\Es6  
audit evidence                                          审计证据 6"La`}B(T8  
audit fee                                    审计费 n#)kvr  
audit files                                          审计档案 v;IuB  
audit findings                                     审计中发现的事项 \_|r>vQ  
audit implementation stage                        审计实施阶段 Q}]RB$ZS  
audit mark                                        审计标识 incUa;  
audit materiality                                 审计重要性 CDWchY  
audit method                                     审计方法 VRz9;=m  
audit objective                                         审计目标，审计目的 yo#fJ`  
audit of financial statements                      会计报表审计，财务报表审计 >~\CiV4^  
audit opinion                                     审计意见 @%[ VegT  
audit period                                      被审计期间，被审计年度 8[H)tKf8  
audit plan                                          审计计划 X=pPkgW  
audit planning                                    编制审计计划，制定审计计划，审计计划 i}Cy q  
audit planning stage                                  审计计划阶段 w(nQ:;oC  
audit procedure                                审计程序 o`\@Yq$.  
audit programme                               审计程序表，具体审计计划 \rmge4`4  
audit report                                       审计报告 KgEfhO$W  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 8\CmM\R  
audit report with a qualified opinion                 有保留意见的审计报告 PA>su)N$  
audit report with an adverse opinion                否定意见的审计报告 CL"q"  
audit report with dual dates                      双重日期审计报告 i UW.$1l  
audit reporting stage                                 审计报告阶段 Nrk/_0^  
audit responsibility                                   审计责任 <84d Vg  
audit results                                      审计结果 s%t =*+L\  
audit risk                                          审计风险 {&.?u1C.\  
audit sampling                                          审计抽样 S$i3/t  
audit sampling techniques                         审计抽样方法，审计抽样技术 4AuJ1Z  
audit strategies                                  审计策略 $|}PL[aA#  
audit summary                                         审计总结，审计小结 TS;?>J-  
audit team                                         审计小组 bd3q207>  
audit test                                    审计测试 Mt+ggF.  
audit trail                                          审计轨迹 =s1Pf__<k  
audit work                                        审计工作 $rz'Ybs  
audit working paper                                 审计工作底稿 +AL (K:  
audited financial statement                        审计会计报表，已审计财务报表 s@5r}6?M  
Auditing Guidelines (the～)                      审计规范指南 CFiO+p&  
auditing standards                             审计准则 3(>NS?lX  
audit-oriented working paper                          (审计)业务类工作底稿 Ixv/xI  
authorisation                                     授权 \UBQ:+3  
authorisation of transaction                       交易的授权 =j S  
availability                                         可获得性 f`8mES'gc8  
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balance                                      余额；差额；平衡 73kL>u  
balance sheet                                    资产负债表 6O'6,%#  
bank                                                 银行 I xE}v%&  
bank account                                    银行账户，银行户头 "3:TrM$|A  
bank statement                                 银行对账单 S#^-VZ~U4x  
barter transaction                              易货交易，以物换物交易 =E' .T0v  
basis of audit                                    审计依据 D``>1IA]  
basis of preparation                                (会计报表的)编制基础 uM('R;<^  
book of account                               账目，账簿 m6M:l"u  
borrowing                                         借款，贷款，借债 @2)ImgK[  
branch                                              分支，分支机构，分店 ^ ]CQd   
brought forward                                (账户余额等的)承上年，承上期，承上页 (TFo]c  
budget                                              预算 .?p\= C@C+  
building                                      建筑物；大楼 z7um
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business conditions                                  业务情况，经营情况 Z|qUVD5Ic  
business licence                               (企业等的)营业执照 txXt<]N  
business relation                                业务关系 #[ch?K  
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