[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 #yI mKEYX  
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审计词汇英汉对照 1Yq?X:   
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ability to continue as a going concern               持续经营能力 f-
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acceptability                                     可接受性，可接受程度 D ~st
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acceptable level of detection risk                     检查风险的可接受水平 ;|pBFKx  
acceptance of engagement                       接受委托 u$>4F|=T  
accepting the engagement for the first time              首次接受委托 gbI^2=YT'  
access to asset                                         对资产的接触 D>HOn^   
according to                                     根据，依据，依照 zDw5]*R  
account balance                                账户余额 v'U{/ ,x  
account for                                       对……进行会计处理，核算；解释 '?!zG{x  
accounting                                        会计，会计学 YUx.BZf7  
accounting advisory serve                        会计咨询服务 ]Y%Vio  
accounting firm                                 会计师事务所 !j:9`XD|  
accounting information                      会计信息，会计资料 4.Q} 1%ZN  
accounting period                             会计期间 
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accounting policies                                   会计政策 |%J{RA  
accounting professional bodies                 会计职业组织，会计职业团体 ;1:Js0=; H  
accounting records                                   会计记录 TV<'8L  
accounting responsibility                           会计责任 TOkp%@9 /
 
accounting service                             会计服务 5k`l$mW{  
accounting standards                                会计准则 [NaN>BZ?  
Accounting Standards for Business Enterprises       企业会计准则 UELy"z R  
accounting system                             会计系统 Hc>m;[M)l  
accounting treatment                                会计处理 S& SQ  
accuracy                                    准确性，精确性 ,5|&A  
additional audit procedures                      追加审计程序 Yn@lr6s  
addressee                                         收件人，收信人 6A>dhU  
Administration of State-owned Assets  (the～)     国有资产管理局 v{
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administrative laws and regulations                 行政法规 *G{^|z  
adverse impact                                 不利影响，负面影响 {l>yi  
adverse opinion                                反对意见 N"" BCh"  
advisory group                                  咨询组，顾问组 ;g@4 |Ro  
agency fee                                        代理费，代理费用 ]b\yg2  
aggregate                                          总计，合计为…… 5MN8D COF  
alternation of document and record                 变造文件和记录 bL'aB{s  
alternative audit procedures                      替代审计程序，备选审计程序 S'4(0j  
amend                                              修改，修订 ^5H >pat  
amortisation                                      摊销 ,{BaePMp  
analytical capacity                             分析能力 Km(n7Ah"  
analytical procedures                               分析性程序 :<hXH^n  
annual financial statements                        年度会计报表，年度财务报表 vd[}Gd  
appendix                                          附录，附表 ,u+PyG7 cb  
applicable                                         适用的 {)BTR
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applicable laws and regulations                 适用的法规 {4G%:09~J  
application systems                                  应用系统 ^su<uG<R  
apply consistently                              一贯地执行，一贯地实施 JBXrFC;  
appropriate                                       适当的，合适的； W8ouO+wK  
征用，挪用 W+PJZn  
appropriate authorization                          适当的授权 Oy%''+g  
appropriateness of audit evidence                    审计证据的适当性 b6U2GDm\s  
approval                                    批准，核准 P!H_1RwXKC  
assertion                                    (会计报表上的)认定；确认 YE|SKx@  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 mV
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asset                                                 资产，财产 ' 0J1vG~c  
asset restructuring                             资产重组 E~]R2!9  
assignment of duties                                 职责的划分 $oj:e?
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assistant                                     助理，助理人员 *:Vq:IU[D  
associated company                                 联属公司，联营公司
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association                                        联合，结合；协会，社团 @)|C/oA  
assumption                                       假设，假定 )TVFtI=,NN  
at a given date                                         在某一特定时日 OR%'K2C6S  
attestation                                         鉴证，公证 F<qz[,]|-j  
attestation service                             鉴证服务 K('hC)1  
audit adjustment                                审计调整 SZ,YS 4M  
audit areas                                        审计领域 aMtsmL?=  
audit conclusion                                审计结论 |N%fMPK a  
audit effectiveness                             审计效果 _a6[{_Pc  
audit efficiency                                  审计效率 \P.I)n`8 y  
audit engagement letter                      审计业务约定书 sE:M@`2L  
audit evidence                                          审计证据 N+Y]s t+  
audit fee                                    审计费 Xc?&_\. +  
audit files                                          审计档案 RloK,bg  
audit findings                                     审计中发现的事项 $wo? !gt  
audit implementation stage                        审计实施阶段 x4E7X_  
audit mark                                        审计标识 Jtr"NS?a]  
audit materiality                                 审计重要性 )iYxt:(,  
audit method                                     审计方法 v2B0q4*BS?  
audit objective                                         审计目标，审计目的 5*Y^\N  
audit of financial statements                      会计报表审计，财务报表审计 f"%{%M$K  
audit opinion                                     审计意见 j`~Ms>  
audit period                                      被审计期间，被审计年度 >8 k_n  
audit plan                                          审计计划 gj*+\3KO@a  
audit planning                                    编制审计计划，制定审计计划，审计计划 A-ZN F4  
audit planning stage                                  审计计划阶段 ^pQCNKLBY  
audit procedure                                审计程序 ~GL]wF2#  
audit programme                               审计程序表，具体审计计划 ] Hztb  
audit report                                       审计报告 ?QFpv#4  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 G+X Sfr  
audit report with a qualified opinion                 有保留意见的审计报告 )N7Y^CN~  
audit report with an adverse opinion                否定意见的审计报告 hw= F
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audit report with dual dates                      双重日期审计报告 2zs73:z  
audit reporting stage                                 审计报告阶段 |4B:<x  
audit responsibility                                   审计责任 B56L1^7  
audit results                                      审计结果 #," :vr  
audit risk                                          审计风险 z([ v%zf  
audit sampling                                          审计抽样 n:yTeZ=-s4  
audit sampling techniques                         审计抽样方法，审计抽样技术 6]W=nAD  
audit strategies                                  审计策略 i*/Yz *<  
audit summary                                         审计总结，审计小结 ;\14b?TUH  
audit team                                         审计小组 FVaQEMZ^  
audit test                                    审计测试 -uMSe~  
audit trail                                          审计轨迹 .k%[4:Fe  
audit work                                        审计工作 Hn5|B 3vN  
audit working paper                                 审计工作底稿 `f*Q$Ulqx  
audited financial statement                        审计会计报表，已审计财务报表 1*9U1\z  
Auditing Guidelines (the～)                      审计规范指南 auK?](U  
auditing standards                             审计准则 l'/R&`-n  
audit-oriented working paper                          (审计)业务类工作底稿 t!r A%*  
authorisation                                     授权 >[*8I\*@n  
authorisation of transaction                       交易的授权 qz0;p=$8Z  
availability                                         可获得性 .J)I | '  
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balance                                      余额；差额；平衡 ;" dV"W  
balance sheet                                    资产负债表 ms*(9l.hOK  
bank                                                 银行 x{n`^;Y1  
bank account                                    银行账户，银行户头 &jslyQ#  
bank statement                                 银行对账单 }BZ"S-hZ  
barter transaction                              易货交易，以物换物交易 :,'wVS8"]  
basis of audit                                    审计依据 gW)3e1a  
basis of preparation                                (会计报表的)编制基础 ]:Nsf|C0  
book of account                               账目，账簿 .L e?T&_  
borrowing                                         借款，贷款，借债 @mw5~+  
branch                                              分支，分支机构，分店 =cm~vDl[  
brought forward                                (账户余额等的)承上年，承上期，承上页 bN]+_ mF  
budget                                              预算 C8Qa$._  
building                                      建筑物；大楼 /s@oZ{h  
business conditions                                  业务情况，经营情况 aMWmLpv4'  
business licence                               (企业等的)营业执照 vms|x wb  
business relation                                业务关系 c:<005\Bg  
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