[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 {N+ N4*  
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审计词汇英汉对照 VHX&#vm*  
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ability to continue as a going concern               持续经营能力 U6qv8*~
  
acceptability                                     可接受性，可接受程度 .)^@[yrkz  
acceptable level of detection risk                     检查风险的可接受水平 fclmxTy  
acceptance of engagement                       接受委托 }
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accepting the engagement for the first time              首次接受委托 HBYqqEO  
access to asset                                         对资产的接触 X ^>o/U  
according to                                     根据，依据，依照 uf,4GPo,  
account balance                                账户余额 :bMCmY  
account for                                       对……进行会计处理，核算；解释 ZjLzS]\a  
accounting                                        会计，会计学 @YmD 79  
accounting advisory serve                        会计咨询服务 ~*D)L '`2M  
accounting firm                                 会计师事务所 GqhnE>  
accounting information                      会计信息，会计资料 yv4ki5u`  
accounting period                             会计期间 MJ[#Gq\0R  
accounting policies                                   会计政策 [wl:"rm  
accounting professional bodies                 会计职业组织，会计职业团体 Lys4l$J]  
accounting records                                   会计记录 }gL9G  
accounting responsibility                           会计责任 ay#cW.,  
accounting service                             会计服务 F?'=iY<h  
accounting standards                                会计准则 ByeyUw  
Accounting Standards for Business Enterprises       企业会计准则 N)A?*s'v~  
accounting system                             会计系统 (5?5? <  
accounting treatment                                会计处理 94r8DkI  
accuracy                                    准确性，精确性 vBsd.2t~  
additional audit procedures                      追加审计程序 48M)A  
addressee                                         收件人，收信人 Y-&r_s_~  
Administration of State-owned Assets  (the～)     国有资产管理局 {s|rk  
administrative laws and regulations                 行政法规 dz.]5R  
adverse impact                                 不利影响，负面影响 OxX{[|!`  
adverse opinion                                反对意见 i7 `dY{p7  
advisory group                                  咨询组，顾问组 8Q^yh6z  
agency fee                                        代理费，代理费用 YKLh$  
aggregate                                          总计，合计为…… vTjgW?9  
alternation of document and record                 变造文件和记录
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alternative audit procedures                      替代审计程序，备选审计程序 &$  F0  
amend                                              修改，修订 c"t1E-Nsk  
amortisation                                      摊销 jD3,z*  
analytical capacity                             分析能力 ` 1DJwe2  
analytical procedures                               分析性程序 vP&d vAUF  
annual financial statements                        年度会计报表，年度财务报表 @Fqh]1t  
appendix                                          附录，附表 ]CH@T9d5V  
applicable                                         适用的 I#@iA!  
applicable laws and regulations                 适用的法规 "^gZ h3  
application systems                                  应用系统 FCQoz"M  
apply consistently                              一贯地执行，一贯地实施 )H$
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appropriate                                       适当的，合适的； oM-{)rvQd  
征用，挪用 gBHev1^y  
appropriate authorization                          适当的授权 JY0t H
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appropriateness of audit evidence                    审计证据的适当性 \(.&E`r  
approval                                    批准，核准 qf+jfc(Iby  
assertion                                    (会计报表上的)认定；确认 aGNVqS%y  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 :gY$/1SYD  
asset                                                 资产，财产 *wP8)yv7  
asset restructuring                             资产重组 nWN~G  
assignment of duties                                 职责的划分 ];6c/#2x  
assistant                                     助理，助理人员 _3tHzDSG #  
associated company                                 联属公司，联营公司 q#v.-013r  
association                                        联合，结合；协会，社团 y?<[g;MuT  
assumption                                       假设，假定 zc]
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at a given date                                         在某一特定时日 C=@BkneQ  
attestation                                         鉴证，公证 #h ;j2  
attestation service                             鉴证服务 F }pS'Y  
audit adjustment                                审计调整 $/],QD_;"  
audit areas                                        审计领域 a*CP1@O  
audit conclusion                                审计结论 JWy$` "{  
audit effectiveness                             审计效果 ;|w & n  
audit efficiency                                  审计效率 m(nlu  
audit engagement letter                      审计业务约定书 >OE.6)'Rm  
audit evidence                                          审计证据 KpC)A5u6  
audit fee                                    审计费 PqPLy  
audit files                                          审计档案 EG&^;uU  
audit findings                                     审计中发现的事项 YS?P A#  
audit implementation stage                        审计实施阶段 p\:_E+lsU  
audit mark                                        审计标识 swG^L$r`  
audit materiality                                 审计重要性 q?8MKf[N  
audit method                                     审计方法 Y+iC/pd  
audit objective                                         审计目标，审计目的 <?52Svi}}  
audit of financial statements                      会计报表审计，财务报表审计 t2p/NIn  
audit opinion                                     审计意见 Q6,rY(b6  
audit period                                      被审计期间，被审计年度 qh0)~JL4  
audit plan                                          审计计划 Yc=y Vh  
audit planning                                    编制审计计划，制定审计计划，审计计划 p1v:X?  
audit planning stage                                  审计计划阶段 >tr?5iKxc  
audit procedure                                审计程序 7EY~5U/4  
audit programme                               审计程序表，具体审计计划
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audit report                                       审计报告 ro@Zbm;P  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 tA#X@HIE  
audit report with a qualified opinion                 有保留意见的审计报告 Yp 6;Y7^  
audit report with an adverse opinion                否定意见的审计报告 KwPJ0 ]('_  
audit report with dual dates                      双重日期审计报告 .`Z{ptt>  
audit reporting stage                                 审计报告阶段 [2
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audit responsibility                                   审计责任 Mn>dI@/gM  
audit results                                      审计结果 n8[sR;r5f  
audit risk                                          审计风险 Sx;zvc  
audit sampling                                          审计抽样 z(.$>O&6H  
audit sampling techniques                         审计抽样方法，审计抽样技术 ol!o8M%Q  
audit strategies                                  审计策略 dr~MyQ  
audit summary                                         审计总结，审计小结 7b+
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audit team                                         审计小组 FPaj p  
audit test                                    审计测试 >]:R{1h  
audit trail                                          审计轨迹 t8i"f L  
audit work                                        审计工作 oCy52Bm.!  
audit working paper                                 审计工作底稿 r{\cm Ds  
audited financial statement                        审计会计报表，已审计财务报表 P7egT ,Z  
Auditing Guidelines (the～)                      审计规范指南 JsnavI6  
auditing standards                             审计准则 E>4#j PK  
audit-oriented working paper                          (审计)业务类工作底稿 d/Py,  
authorisation                                     授权 FAM`+QtNw  
authorisation of transaction                       交易的授权 U%oI*  
availability                                         可获得性 y{u6t 3  
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balance                                      余额；差额；平衡 eVU:.fx  
balance sheet                                    资产负债表 3Xd+>'H  
bank                                                 银行 wB9IP{Pf  
bank account                                    银行账户，银行户头 M |n)LyL  
bank statement                                 银行对账单 0 p2 0Rt  
barter transaction                              易货交易，以物换物交易 '0t j 2  
basis of audit                                    审计依据 W**=X\"'  
basis of preparation                                (会计报表的)编制基础 Maa5a
  
book of account                               账目，账簿 ^]U2Jd  
borrowing                                         借款，贷款，借债 d[~c-G6  
branch                                              分支，分支机构，分店 (R6ZoBZ  
brought forward                                (账户余额等的)承上年，承上期，承上页 `t6lnO  
budget                                              预算 EHzZ9zH\  
building                                      建筑物；大楼 u`bWn  
business conditions                                  业务情况，经营情况 _ <>+Dk&  
business licence                               (企业等的)营业执照 UBqK$2 #  
business relation                                业务关系 3M%EK2,  
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