[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 ;9PM?Iy[  
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审计词汇英汉对照 H+;wnI>@  
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ability to continue as a going concern               持续经营能力 Xu_<4  
acceptability                                     可接受性，可接受程度 g,:Nzb  
acceptable level of detection risk                     检查风险的可接受水平 v/czW\z  
acceptance of engagement                       接受委托 4cQ5E9  
accepting the engagement for the first time              首次接受委托 K*Jty y}r  
access to asset                                         对资产的接触 K
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according to                                     根据，依据，依照 u,m-6@il  
account balance                                账户余额 i-?zwVmn  
account for                                       对……进行会计处理，核算；解释 lz(,;I'x  
accounting                                        会计，会计学 4iz& "~&1  
accounting advisory serve                        会计咨询服务  <yS"c5D6  
accounting firm                                 会计师事务所 PBL^xlg  
accounting information                      会计信息，会计资料 A,{D9-%  
accounting period                             会计期间 B0i}Y-Z  
accounting policies                                   会计政策 psC7IE<v  
accounting professional bodies                 会计职业组织，会计职业团体 :xPvEK[B7  
accounting records                                   会计记录 6 b}feEh$!  
accounting responsibility                           会计责任 sPg6eAd~?  
accounting service                             会计服务 X^Y9T`mQ}  
accounting standards                                会计准则 f4S@lyYF  
Accounting Standards for Business Enterprises       企业会计准则 2mZ/ 3u  
accounting system                             会计系统 3-bcY4  
accounting treatment                                会计处理 zb/Xfu.)?6  
accuracy                                    准确性，精确性 &XRFX 5gP  
additional audit procedures                      追加审计程序 V@:=}*E  
addressee                                         收件人，收信人 w.aFaR)04  
Administration of State-owned Assets  (the～)     国有资产管理局 q=Yerp3~  
administrative laws and regulations                 行政法规 ?
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adverse impact                                 不利影响，负面影响 z4641q5'm  
adverse opinion                                反对意见 #`4^zU)  
advisory group                                  咨询组，顾问组  vkpV,}H  
agency fee                                        代理费，代理费用 MN
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aggregate                                          总计，合计为…… ZPsY0IzLo  
alternation of document and record                 变造文件和记录 _CJr6Evs  
alternative audit procedures                      替代审计程序，备选审计程序 k6L373e#Q  
amend                                              修改，修订 KN:dm!A  
amortisation                                      摊销 +)JqEwCrq  
analytical capacity                             分析能力 "IG$VjgcB  
analytical procedures                               分析性程序 1K9?a;.  
annual financial statements                        年度会计报表，年度财务报表 3c^=<i %  
appendix                                          附录，附表 s|r7DdI  
applicable                                         适用的 ^3|$wB=  
applicable laws and regulations                 适用的法规 4s
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application systems                                  应用系统 6Y)^)dOi  
apply consistently                              一贯地执行，一贯地实施 HoE
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appropriate                                       适当的，合适的； Gu`Vk/&  
征用，挪用 'uACoME@  
appropriate authorization                          适当的授权 HQ`nq~%&(  
appropriateness of audit evidence                    审计证据的适当性 y/I~x+y  
approval                                    批准，核准 zXPJ;^Xxa  
assertion                                    (会计报表上的)认定；确认 Qz)8eIO:  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 l;}7A,u  
asset                                                 资产，财产 yr9A0F0  
asset restructuring                             资产重组 0nz@O^*g(  
assignment of duties                                 职责的划分 &IEBZB\/+&  
assistant                                     助理，助理人员 M(zY[O
 
associated company                                 联属公司，联营公司 SE9u2Jk  
association                                        联合，结合；协会，社团 Bb[e[,ah  
assumption                                       假设，假定 L+rySP  
at a given date                                         在某一特定时日 wu!_BCIy  
attestation                                         鉴证，公证 /Np"J  
attestation service                             鉴证服务 `J#xyDL6?  
audit adjustment                                审计调整 RrU~"P1C  
audit areas                                        审计领域 a-A+.7  
audit conclusion                                审计结论 h"1"h.  
audit effectiveness                             审计效果 /W$y"!^)J1  
audit efficiency                                  审计效率 ^$+f3Z'  
audit engagement letter                      审计业务约定书 Qv0>Pf  
audit evidence                                          审计证据 0tm_}L$g=b  
audit fee                                    审计费 AzO3(1:  
audit files                                          审计档案 5f&{!
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audit findings                                     审计中发现的事项 CDwIq>0j  
audit implementation stage                        审计实施阶段 .V 3X#t  
audit mark                                        审计标识 M |Q  
audit materiality                                 审计重要性 ooU
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audit method                                     审计方法 _l!U[{l*d  
audit objective                                         审计目标，审计目的 aU.0dsq  
audit of financial statements                      会计报表审计，财务报表审计 &Wv`AoV  
audit opinion                                     审计意见 ?Y6la.b c{  
audit period                                      被审计期间，被审计年度 wdcryejCkr  
audit plan                                          审计计划 -=[o{r`  
audit planning                                    编制审计计划，制定审计计划，审计计划 XJlDiBs9=Q  
audit planning stage                                  审计计划阶段 h
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audit procedure                                审计程序 l`FR.)2h  
audit programme                               审计程序表，具体审计计划 .)^3t~  
audit report                                       审计报告 18p3  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 @t;O"q'|  
audit report with a qualified opinion                 有保留意见的审计报告 0]eh>ab>  
audit report with an adverse opinion                否定意见的审计报告 jU4)zN/`r  
audit report with dual dates                      双重日期审计报告 `YmI'  
audit reporting stage                                 审计报告阶段 &pM lt7  
audit responsibility                                   审计责任 llaZP(pJ  
audit results                                      审计结果 fv j5[Q  
audit risk                                          审计风险 Fe& n,  
audit sampling                                          审计抽样 A.$VM#  
audit sampling techniques                         审计抽样方法，审计抽样技术 )>/j&>%  
audit strategies                                  审计策略 |+;K hC  
audit summary                                         审计总结，审计小结 xH`j7qK.  
audit team                                         审计小组 <7FP"YU  
audit test                                    审计测试 0bPJEEd  
audit trail                                          审计轨迹 Wr
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audit work                                        审计工作 cfC;eRgq~  
audit working paper                                 审计工作底稿 Y6f+__O  
audited financial statement                        审计会计报表，已审计财务报表 jWv3O&+?X  
Auditing Guidelines (the～)                      审计规范指南 /[nZ#zj!3  
auditing standards                             审计准则 DNm7z[t{  
audit-oriented working paper                          (审计)业务类工作底稿 <^*+8{*  
authorisation                                     授权 {*<O"|v  
authorisation of transaction                       交易的授权 8!&ds~?  
availability                                         可获得性 >d27[%  
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balance                                      余额；差额；平衡 *3F /Ft5  
balance sheet                                    资产负债表
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bank                                                 银行 C6D=>%uY  
bank account                                    银行账户，银行户头 P$(WdVG  
bank statement                                 银行对账单 9&XV}I,~?|  
barter transaction                              易货交易，以物换物交易 D?\"  
basis of audit                                    审计依据 c_-" Qo  
basis of preparation                                (会计报表的)编制基础 ?HEtrX,q  
book of account                               账目，账簿 _ r^90  
borrowing                                         借款，贷款，借债 a_ 9|xI  
branch                                              分支，分支机构，分店 <(#xOe  
brought forward                                (账户余额等的)承上年，承上期，承上页 -n=$[-w  
budget                                              预算 oieQ2>lYh  
building                                      建筑物；大楼 >p]WCb'PH  
business conditions                                  业务情况，经营情况 mI?* Z%>g  
business licence                               (企业等的)营业执照 hyk|+z`B  
business relation                                业务关系 'XP>} m  
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