[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 "pTU&He  
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审计词汇英汉对照 4H_Q
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ability to continue as a going concern               持续经营能力 ?4H>1Wk
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acceptability                                     可接受性，可接受程度 Ngw/H)<c  
acceptable level of detection risk                     检查风险的可接受水平 a_U[!`/w  
acceptance of engagement                       接受委托 "/0Vvy_|  
accepting the engagement for the first time              首次接受委托 !~fy".|x  
access to asset                                         对资产的接触 Yx':~  
according to                                     根据，依据，依照 NT;cT
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account balance                                账户余额 fX{Xw0  
account for                                       对……进行会计处理，核算；解释 <RJ+f-  
accounting                                        会计，会计学 BXa.XZ<n(  
accounting advisory serve                        会计咨询服务 W,bu=2K6  
accounting firm                                 会计师事务所 TxvvCV^  
accounting information                      会计信息，会计资料 ufvjW]  
accounting period                             会计期间 n0%5mTUN  
accounting policies                                   会计政策 Kdr}7#c  
accounting professional bodies                 会计职业组织，会计职业团体 bA02)?L  
accounting records                                   会计记录 6oy[0hj  
accounting responsibility                           会计责任 :b"&Rc&s.  
accounting service                             会计服务 ;X%8I$Ba,  
accounting standards                                会计准则 :@#6]W  
Accounting Standards for Business Enterprises       企业会计准则 X3R:^ff\  
accounting system                             会计系统 8T}Dn\f  
accounting treatment                                会计处理 1BOv|xPjZ  
accuracy                                    准确性，精确性 (o518fmR  
additional audit procedures                      追加审计程序 tKYg  
addressee                                         收件人，收信人 {ug*  
Administration of State-owned Assets  (the～)     国有资产管理局 9O|k|FD  
administrative laws and regulations                 行政法规 +@qIDUiF3  
adverse impact                                 不利影响，负面影响 X6so)1jJ  
adverse opinion                                反对意见 i#:M2&twE  
advisory group                                  咨询组，顾问组 }S 6h1X  
agency fee                                        代理费，代理费用 NuR3]Ja\0  
aggregate                                          总计，合计为……  EnP>  
alternation of document and record                 变造文件和记录 r;@"s g  
alternative audit procedures                      替代审计程序，备选审计程序 h.4FY<  
amend                                              修改，修订 K96N{"{iI%  
amortisation                                      摊销 lQ!(lPh  
analytical capacity                             分析能力 >oL| nwn  
analytical procedures                               分析性程序 ;"JgNad  
annual financial statements                        年度会计报表，年度财务报表 $%.,=~W7  
appendix                                          附录，附表 vY);7  
applicable                                         适用的 C=x70Y/  
applicable laws and regulations                 适用的法规 z C7b  
application systems                                  应用系统 _@! yj  
apply consistently                              一贯地执行，一贯地实施 V>& 1;n  
appropriate                                       适当的，合适的； ~mC>G 4y$a  
征用，挪用 x\aCZ  
appropriate authorization                          适当的授权 dZuPR  
appropriateness of audit evidence                    审计证据的适当性 0.0r?T  
approval                                    批准，核准 FXh*!%"*  
assertion                                    (会计报表上的)认定；确认 j9f[){m`  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 7[:?VXQ  
asset                                                 资产，财产 $J=`fx  
asset restructuring                             资产重组 ?G 'sb}.  
assignment of duties                                 职责的划分 R{UZCFZ  
assistant                                     助理，助理人员 6f) 7*j~  
associated company                                 联属公司，联营公司 OlX#1W]  
association                                        联合，结合；协会，社团 #@m6ag.  
assumption                                       假设，假定 }fL ]}&  
at a given date                                         在某一特定时日 Oar%LSkPRz  
attestation                                         鉴证，公证 DWupLJpk;c  
attestation service                             鉴证服务 z?WkHQ9  
audit adjustment                                审计调整 ]sJjV A  
audit areas                                        审计领域 wowWq\euY  
audit conclusion                                审计结论 &neB$m3y  
audit effectiveness                             审计效果 py$i{v
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audit efficiency                                  审计效率 5I[6 "o0  
audit engagement letter                      审计业务约定书 8@r>`c  
audit evidence                                          审计证据 @./@"mR<  
audit fee                                    审计费 85BB{T;  
audit files                                          审计档案 $ZlzS`XF7  
audit findings                                     审计中发现的事项 A`1
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audit implementation stage                        审计实施阶段 ;i!$rL  
audit mark                                        审计标识 J|CCTXT  
audit materiality                                 审计重要性 "qoJIwl#q  
audit method                                     审计方法 +>Pq]{Uf1j  
audit objective                                         审计目标，审计目的 uTvf[%EHW  
audit of financial statements                      会计报表审计，财务报表审计 Kl]l[!c7$  
audit opinion                                     审计意见 I].ddR
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audit period                                      被审计期间，被审计年度 s){R/2O3F  
audit plan                                          审计计划 kW&zk E{  
audit planning                                    编制审计计划，制定审计计划，审计计划 2XyC;RWJ%  
audit planning stage                                  审计计划阶段 *iV#_  
audit procedure                                审计程序 9Us'Q{CD   
audit programme                               审计程序表，具体审计计划 rges`&0  
audit report                                       审计报告 1rV9dM#F  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 s8SCEpz  
audit report with a qualified opinion                 有保留意见的审计报告 ^ #3,*(S  
audit report with an adverse opinion                否定意见的审计报告 7%W@Hr,%F  
audit report with dual dates                      双重日期审计报告 G%U!$\j:qd  
audit reporting stage                                 审计报告阶段 ~?B\+6<V  
audit responsibility                                   审计责任 J9P\D!  
audit results                                      审计结果 .}Hs'co  
audit risk                                          审计风险 wsgT`M'J [  
audit sampling                                          审计抽样 3v3`d+;&  
audit sampling techniques                         审计抽样方法，审计抽样技术 dTqL[?wH?  
audit strategies                                  审计策略 rB_ESNx  
audit summary                                         审计总结，审计小结 n/^QPR$>.  
audit team                                         审计小组 J
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audit test                                    审计测试 {6iHUK  
audit trail                                          审计轨迹 o3HS|  
audit work                                        审计工作 X/H2c"!t  
audit working paper                                 审计工作底稿 :Yn{:%p  
audited financial statement                        审计会计报表，已审计财务报表 caZ EZk#r;  
Auditing Guidelines (the～)                      审计规范指南 =Ds&ArG  
auditing standards                             审计准则 4"eeEs h  
audit-oriented working paper                          (审计)业务类工作底稿 v1$}JX  
authorisation                                     授权 sI@kS^  
authorisation of transaction                       交易的授权 H%;pPkIi  
availability                                         可获得性  /UtSZ(  
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balance                                      余额；差额；平衡 xLw[ aYy4  
balance sheet                                    资产负债表 Ox6^=D"  
bank                                                 银行 Tvw(Sq};  
bank account                                    银行账户，银行户头 :fQN_*B4@4  
bank statement                                 银行对账单 A/.z. K  
barter transaction                              易货交易，以物换物交易 9mEhZ"  
basis of audit                                    审计依据 S9 @*g3  
basis of preparation                                (会计报表的)编制基础 $}P>_bq  
book of account                               账目，账簿 >HRLL\u9  
borrowing                                         借款，贷款，借债 wV'_{/WM  
branch                                              分支，分支机构，分店 a]
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brought forward                                (账户余额等的)承上年，承上期，承上页 \>+BvF  
budget                                              预算 c}w [T  
building                                      建筑物；大楼 ;(IAhWE?7  
business conditions                                  业务情况，经营情况 u HXb=U  
business licence                               (企业等的)营业执照 EI@ep~  
business relation                                业务关系 ^@]yiED{g  
;h#CT #R2  

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