[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 ! !
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审计词汇英汉对照 7Pa@1']  
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ability to continue as a going concern               持续经营能力 6Zn @2PGEl  
acceptability                                     可接受性，可接受程度 I$8" N]/C  
acceptable level of detection risk                     检查风险的可接受水平 <})'Y~i  
acceptance of engagement                       接受委托  6m6zA/  
accepting the engagement for the first time              首次接受委托 D-,L&R!`  
access to asset                                         对资产的接触 
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according to                                     根据，依据，依照 g[w,!F  
account balance                                账户余额 !+:ov'F  
account for                                       对……进行会计处理，核算；解释 @^uH`mc  
accounting                                        会计，会计学 wY"Q o7  
accounting advisory serve                        会计咨询服务 w9|w2UK  
accounting firm                                 会计师事务所 >2By +/!X  
accounting information                      会计信息，会计资料 Hk|0HL  
accounting period                             会计期间 csfgJ^n  
accounting policies                                   会计政策 }2ZsHM^]%  
accounting professional bodies                 会计职业组织，会计职业团体 Q:$Zy  
accounting records                                   会计记录 Y6&wJ<   
accounting responsibility                           会计责任  TT-h;'nJ  
accounting service                             会计服务 J!DF^ fLe  
accounting standards                                会计准则 /<rt1&0  
Accounting Standards for Business Enterprises       企业会计准则 uPniLx\t:  
accounting system                             会计系统 &7_Qd4=08w  
accounting treatment                                会计处理 )Z %T27r,^  
accuracy                                    准确性，精确性 =~+DUMBT  
additional audit procedures                      追加审计程序 t-LG }nv  
addressee                                         收件人，收信人 t+Op@*#%  
Administration of State-owned Assets  (the～)     国有资产管理局 7==f\%,  
administrative laws and regulations                 行政法规 VM0j`bs'K*  
adverse impact                                 不利影响，负面影响 [xKd7"d/n  
adverse opinion                                反对意见 ,k G>?4  
advisory group                                  咨询组，顾问组 k#5}\w!  
agency fee                                        代理费，代理费用 `8FUX= Sh  
aggregate                                          总计，合计为…… B4]`-mahO  
alternation of document and record                 变造文件和记录 5y?-fT]X  
alternative audit procedures                      替代审计程序，备选审计程序 c*R/]Dn  
amend                                              修改，修订 I<A6Z&*un  
amortisation                                      摊销 JCW\ *R  
analytical capacity                             分析能力 Vrvic
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analytical procedures                               分析性程序 )$,"u4  
annual financial statements                        年度会计报表，年度财务报表 %E_b'[8  
appendix                                          附录，附表 3 zn W=  
applicable                                         适用的 'KPASfC  
applicable laws and regulations                 适用的法规 Jn v@.  
application systems                                  应用系统 GHmv} Z  
apply consistently                              一贯地执行，一贯地实施  -@ZiS^l  
appropriate                                       适当的，合适的； @'=Uq  
征用，挪用 =V^.}WtO  
appropriate authorization                          适当的授权 BT@r!>Nl  
appropriateness of audit evidence                    审计证据的适当性 R-P-i0~  
approval                                    批准，核准 F0690v0mB[  
assertion                                    (会计报表上的)认定；确认 [=|jZVhT  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 G-T0f  
asset                                                 资产，财产 'fL"txW  
asset restructuring                             资产重组 }=!,o  
assignment of duties                                 职责的划分 _$>pw<  
assistant                                     助理，助理人员 kEd@oC  
associated company                                 联属公司，联营公司 x=#VX\5k:  
association                                        联合，结合；协会，社团 i9=&;_z  
assumption                                       假设，假定 72veLB  
at a given date                                         在某一特定时日 |{@FMxn|q  
attestation                                         鉴证，公证 P/`I.p;  
attestation service                             鉴证服务 *x)8fAr  
audit adjustment                                审计调整 u~)`&1{%  
audit areas                                        审计领域 $mCarFV-T  
audit conclusion                                审计结论 lKgKtQpi  
audit effectiveness                             审计效果 1 tR_8lC  
audit efficiency                                  审计效率 $Q*<96M  
audit engagement letter                      审计业务约定书 |g3?y/l  
audit evidence                                          审计证据 R CkaJ3  
audit fee                                    审计费 ~g7l8H67  
audit files                                          审计档案 CZbYAxNl  
audit findings                                     审计中发现的事项 Rml2"9"`  
audit implementation stage                        审计实施阶段 !'Q -yoHKD  
audit mark                                        审计标识 NuU9~gSQ  
audit materiality                                 审计重要性 8 B**8yg.  
audit method                                     审计方法 )3(;tT,$}^  
audit objective                                         审计目标，审计目的 [2|kl l  
audit of financial statements                      会计报表审计，财务报表审计 1[]&(Pa  
audit opinion                                     审计意见 e]Zngt?b  
audit period                                      被审计期间，被审计年度 0 &GRPu27  
audit plan                                          审计计划 "U\JV)N  
audit planning                                    编制审计计划，制定审计计划，审计计划 V _c@b%  
audit planning stage                                  审计计划阶段 A 8 vbQ  
audit procedure                                审计程序
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audit programme                               审计程序表，具体审计计划 . <tq61  
audit report                                       审计报告 aTzjm`F0  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 ".dZn6"mI  
audit report with a qualified opinion                 有保留意见的审计报告 N D<HXO  
audit report with an adverse opinion                否定意见的审计报告 4ikdM/  
audit report with dual dates                      双重日期审计报告 ?3O9eZY@  
audit reporting stage                                 审计报告阶段 t^ZV|s
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audit responsibility                                   审计责任 S(mF%WJ  
audit results                                      审计结果 `EtS!zD~b  
audit risk                                          审计风险 +x1eJug4  
audit sampling                                          审计抽样 0 u?{\  
audit sampling techniques                         审计抽样方法，审计抽样技术 7$r jlVe  
audit strategies                                  审计策略 -WQ^gcO=7  
audit summary                                         审计总结，审计小结 ,<A$h3*  
audit team                                         审计小组 ` \A(9u*  
audit test                                    审计测试
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audit trail                                          审计轨迹 .Q)|vq^  
audit work                                        审计工作 fBQ?|~:n  
audit working paper                                 审计工作底稿 1jX3ey~  
audited financial statement                        审计会计报表，已审计财务报表 zm,@]!wI  
Auditing Guidelines (the～)                      审计规范指南 XW?b\!@ $  
auditing standards                             审计准则 )a3IQrf=  
audit-oriented working paper                          (审计)业务类工作底稿 $#|gLVOQ  
authorisation                                     授权 4^
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authorisation of transaction                       交易的授权 F,5r9^,_  
availability                                         可获得性 c/5W4_J  
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balance                                      余额；差额；平衡 ?X&6M;Zi  
balance sheet                                    资产负债表 ` gW<M  
bank                                                 银行 >{ me  
bank account                                    银行账户，银行户头 +w8R!jdA  
bank statement                                 银行对账单 VtOZ%h[#  
barter transaction                              易货交易，以物换物交易 +ht|N[ P  
basis of audit                                    审计依据 +-B^Z On  
basis of preparation                                (会计报表的)编制基础 dCu'>G\bP  
book of account                               账目，账簿 A6oq.I0  
borrowing                                         借款，贷款，借债 i55x`>]&sb  
branch                                              分支，分支机构，分店 v=95_l  
brought forward                                (账户余额等的)承上年，承上期，承上页 Z@gnsP N^r  
budget                                              预算 >E,U>@+  
building                                      建筑物；大楼 kcDyuM`  
business conditions                                  业务情况，经营情况 A^2L~g[^Q  
business licence                               (企业等的)营业执照 *z'yk*  
business relation                                业务关系 OTZ_c1
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