[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 y? "@v.  
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审计词汇英汉对照 4\p-TPM  
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ability to continue as a going concern               持续经营能力 U<47WfcW  
acceptability                                     可接受性，可接受程度 F}U5d^!2  
acceptable level of detection risk                     检查风险的可接受水平 A62<]R)n  
acceptance of engagement                       接受委托 i[150g?K  
accepting the engagement for the first time              首次接受委托 -#?<05/C>  
access to asset                                         对资产的接触 :[sOKV i  
according to                                     根据，依据，依照 iq6a|XGi  
account balance                                账户余额 ~O: U|&  
account for                                       对……进行会计处理，核算；解释 Fk1.iRVzi  
accounting                                        会计，会计学 Q>8pP\ho  
accounting advisory serve                        会计咨询服务 aqMc6N`z  
accounting firm                                 会计师事务所 f-g1[!"F  
accounting information                      会计信息，会计资料 gWrAUPS[  
accounting period                             会计期间 s /%:dnij  
accounting policies                                   会计政策 -[R!O'N9  
accounting professional bodies                 会计职业组织，会计职业团体 ` HW:^T  
accounting records                                   会计记录 >fzwFNdo  
accounting responsibility                           会计责任 ~O;y?]U  
accounting service                             会计服务 H9` f0(H  
accounting standards                                会计准则 rg5]&<Vq8  
Accounting Standards for Business Enterprises       企业会计准则 )NT5yF,m  
accounting system                             会计系统 8$vK5Dnn8  
accounting treatment                                会计处理 o>c^aRZ{  
accuracy                                    准确性，精确性 phP>3f.T  
additional audit procedures                      追加审计程序 9vI]LfP  
addressee                                         收件人，收信人 - 8bNQU  
Administration of State-owned Assets  (the～)     国有资产管理局 dvjTyX  
administrative laws and regulations                 行政法规 '#Dg8/r!  
adverse impact                                 不利影响，负面影响 GK{{7B  
adverse opinion                                反对意见 E'c
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advisory group                                  咨询组，顾问组 lj2=._@R  
agency fee                                        代理费，代理费用 }+RB =#~o  
aggregate                                          总计，合计为…… )%Ru#}1X6  
alternation of document and record                 变造文件和记录 kWL.ewTiex  
alternative audit procedures                      替代审计程序，备选审计程序 1
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amend                                              修改，修订 ZA
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amortisation                                      摊销 @Bs0Avj.  
analytical capacity                             分析能力 u3ZCT" !  
analytical procedures                               分析性程序 &uM^0eM  
annual financial statements                        年度会计报表，年度财务报表 0a2@b" l  
appendix                                          附录，附表 6EJVD!#[K  
applicable                                         适用的 /#S>sOg2xq  
applicable laws and regulations                 适用的法规 8o-bd_  
application systems                                  应用系统 rt4Z ;  
apply consistently                              一贯地执行，一贯地实施 vR>o}%`  
appropriate                                       适当的，合适的； v6uxxsI>Hm  
征用，挪用 c ~Fdx  
appropriate authorization                          适当的授权 ,EEPh>cXc  
appropriateness of audit evidence                    审计证据的适当性 XU-m"_t  
approval                                    批准，核准 "T6#  
assertion                                    (会计报表上的)认定；确认 ~kKrDL
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assessed level of control risk                           对控制风险的评估，控制风险的评估水平 |(% u}V?  
asset                                                 资产，财产 Ec]|p6a3  
asset restructuring                             资产重组 cA;js;x@  
assignment of duties                                 职责的划分 UQT'6* !  
assistant                                     助理，助理人员 V"RpH,  
associated company                                 联属公司，联营公司 !/I0i8T  
association                                        联合，结合；协会，社团 ]hTb@.  
assumption                                       假设，假定 +F@_Es<6  
at a given date                                         在某一特定时日 w'ybbv{c  
attestation                                         鉴证，公证  l1+[  
attestation service                             鉴证服务 NZXjE$<Vr  
audit adjustment                                审计调整 Mkv|TyC  
audit areas                                        审计领域 GAEO$e:  
audit conclusion                                审计结论 HGDVOJq  
audit effectiveness                             审计效果 .36^[Jsz":  
audit efficiency                                  审计效率 Mm=Mz  
audit engagement letter                      审计业务约定书 tRfm+hqRZ  
audit evidence                                          审计证据 /8gL .i$  
audit fee                                    审计费 @q8an  
audit files                                          审计档案 $=aI"(3&  
audit findings                                     审计中发现的事项 {0yu   
audit implementation stage                        审计实施阶段 -50AX1h31:  
audit mark                                        审计标识 /-Qv?"  
audit materiality                                 审计重要性 R iFw?Q+  
audit method                                     审计方法 H s?zq  
audit objective                                         审计目标，审计目的 'BqZOZw  
audit of financial statements                      会计报表审计，财务报表审计 5EeDHsvV9  
audit opinion                                     审计意见 O`W%Tr  
audit period                                      被审计期间，被审计年度 v}uJtBG(  
audit plan                                          审计计划 cT'w=  
audit planning                                    编制审计计划，制定审计计划，审计计划 cFZCf8:zB  
audit planning stage                                  审计计划阶段 i~yX tya  
audit procedure                                审计程序 ,M6ZZ* ,e  
audit programme                               审计程序表，具体审计计划 >Da~Q WW|  
audit report                                       审计报告 >Pal
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audit report with a disclaimer of opinion           拒绝表示意见审计报告 TKI$hc3|L  
audit report with a qualified opinion                 有保留意见的审计报告 RtV.d\  
audit report with an adverse opinion                否定意见的审计报告 \54}T4R  
audit report with dual dates                      双重日期审计报告 $Ua56Y  
audit reporting stage                                 审计报告阶段
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audit responsibility                                   审计责任 zlf}.  
audit results                                      审计结果 SGcBmjP  
audit risk                                          审计风险 y] V1b{9p  
audit sampling                                          审计抽样 (Mt5P  
audit sampling techniques                         审计抽样方法，审计抽样技术 d@kc[WLD^  
audit strategies                                  审计策略 l";'6;g  
audit summary                                         审计总结，审计小结 LAs7>hM  
audit team                                         审计小组 Dpqt;8"2L  
audit test                                    审计测试 UpUp8%fCU  
audit trail                                          审计轨迹 =dH$
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audit work                                        审计工作 @h9MxCE!  
audit working paper                                 审计工作底稿 {aDFK;qG.  
audited financial statement                        审计会计报表，已审计财务报表 lrEj/"M  
Auditing Guidelines (the～)                      审计规范指南 - |_ir-j  
auditing standards                             审计准则 m *X7T  
audit-oriented working paper                          (审计)业务类工作底稿 'jaoO9KY K  
authorisation                                     授权 grcbH  
authorisation of transaction                       交易的授权 }GZbo kWg.  
availability                                         可获得性 y{ =NP  
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balance                                      余额；差额；平衡 <+]f`c*Z  
balance sheet                                    资产负债表 $aP(|!g  
bank                                                 银行 EESN\_{~.  
bank account                                    银行账户，银行户头 "'tRfB  
bank statement                                 银行对账单 mh`|=M]8E  
barter transaction                              易货交易，以物换物交易 <$Yi]ty  
basis of audit                                    审计依据 wD9a#AgEd  
basis of preparation                                (会计报表的)编制基础 \C|cp|A*&  
book of account                               账目，账簿 I3y9:4  
borrowing                                         借款，贷款，借债 le .'pP@  
branch                                              分支，分支机构，分店 6`e@$(dfA  
brought forward                                (账户余额等的)承上年，承上期，承上页 %FA@)?~  
budget                                              预算 6Z! y  
building                                      建筑物；大楼 Dz&+PES_k  
business conditions                                  业务情况，经营情况 l[Z)@bC1  
business licence                               (企业等的)营业执照 ]|Zb\{  
business relation                                业务关系 "^rNr_  

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