[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 Qp:6=o0:  
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审计词汇英汉对照 2mJ:c  
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ability to continue as a going concern               持续经营能力 =Nl5{qYz^&  
acceptability                                     可接受性，可接受程度
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acceptable level of detection risk                     检查风险的可接受水平 INLf# N  
acceptance of engagement                       接受委托 -qn[HXq  
accepting the engagement for the first time              首次接受委托 1 Nk1MGV  
access to asset                                         对资产的接触 d7i#w  #  
according to                                     根据，依据，依照 sX'U|)/pD  
account balance                                账户余额 5upShtC  
account for                                       对……进行会计处理，核算；解释 ag]*DsBt  
accounting                                        会计，会计学 DJ:38_F  
accounting advisory serve                        会计咨询服务 sC6r.@[u8t  
accounting firm                                 会计师事务所 P06.1  
accounting information                      会计信息，会计资料 !d4HN.a7+u  
accounting period                             会计期间 Fg@ ACv'@
 
accounting policies                                   会计政策 0}-#b7eR  
accounting professional bodies                 会计职业组织，会计职业团体 Z}f
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accounting records                                   会计记录 F^ TAd  
accounting responsibility                           会计责任 T5{T[YdX<  
accounting service                             会计服务 XWF7#xM  
accounting standards                                会计准则 M7U:g}  
Accounting Standards for Business Enterprises       企业会计准则 IuKnM`X  
accounting system                             会计系统 QJM(UfHUD  
accounting treatment                                会计处理 AFtCqq #[  
accuracy                                    准确性，精确性 )=(n/ vckM  
additional audit procedures                      追加审计程序 rIp'vy S\p  
addressee                                         收件人，收信人 {3SdX   
Administration of State-owned Assets  (the～)     国有资产管理局 b7f0#*(?  
administrative laws and regulations                 行政法规 gL,"ef+nM  
adverse impact                                 不利影响，负面影响 NV(fN-L  
adverse opinion                                反对意见 (.oaMA"B  
advisory group                                  咨询组，顾问组 y"Ihr5S\  
agency fee                                        代理费，代理费用 *?b@>_1K  
aggregate                                          总计，合计为……  toN  
alternation of document and record                 变造文件和记录 p9w%kM?  
alternative audit procedures                      替代审计程序，备选审计程序 v+7*R)/  
amend                                              修改，修订 !Pe1o -O  
amortisation                                      摊销 y $v@wb5  
analytical capacity                             分析能力 P[1m0!,B  
analytical procedures                               分析性程序 xrX?ZJ  
annual financial statements                        年度会计报表，年度财务报表 /9TL&_A-T  
appendix                                          附录，附表 B^Bbso'{1  
applicable                                         适用的 X#Ak'%J  
applicable laws and regulations                 适用的法规 |Pj9ZG#  
application systems                                  应用系统 n1JC?+  
apply consistently                              一贯地执行，一贯地实施 $KH@,;Xz  
appropriate                                       适当的，合适的； !}j,TPpG  
征用，挪用 v?%0~!  
appropriate authorization                          适当的授权 b e_C>v  
appropriateness of audit evidence                    审计证据的适当性 p( HyRCH  
approval                                    批准，核准 U!.~XT=  
assertion                                    (会计报表上的)认定；确认 5@CpP-W#  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 a]{uZGn@i  
asset                                                 资产，财产 VEr 6uvB  
asset restructuring                             资产重组 8_+vb#M  
assignment of duties                                 职责的划分 U"/yB8!W  
assistant                                     助理，助理人员 ^,~N7`  
associated company                                 联属公司，联营公司 &s2#1  
association                                        联合，结合；协会，社团  =05iW  
assumption                                       假设，假定 mC%%)F'Zf  
at a given date                                         在某一特定时日 i)GeX:  
attestation                                         鉴证，公证 p5D5%B/  
attestation service                             鉴证服务 4*YOFU}l  
audit adjustment                                审计调整 h<Jc;ht  
audit areas                                        审计领域 #%:`p9p.S  
audit conclusion                                审计结论 li1v 4  
audit effectiveness                             审计效果 % i%ew4  
audit efficiency                                  审计效率 ,uKs>T^  
audit engagement letter                      审计业务约定书 Vx}Yl&*D  
audit evidence                                          审计证据 CL EpB2_  
audit fee                                    审计费 rO5u~"v]  
audit files                                          审计档案 2Ti" s-  
audit findings                                     审计中发现的事项 J&n ^y  
audit implementation stage                        审计实施阶段 Z={D0`  
audit mark                                        审计标识 p6B .s_G4  
audit materiality                                 审计重要性 3j]UEA^  
audit method                                     审计方法 8x!+tw7  
audit objective                                         审计目标，审计目的 0,;E.Py?.  
audit of financial statements                      会计报表审计，财务报表审计 0zlM .rjEZ  
audit opinion                                     审计意见 0~(\lkh*!9  
audit period                                      被审计期间，被审计年度 H-;&xzAI  
audit plan                                          审计计划 AB/,S  
audit planning                                    编制审计计划，制定审计计划，审计计划 9k(*?!\;  
audit planning stage                                  审计计划阶段 _ .-o%6  
audit procedure                                审计程序 D)f5pEq'  
audit programme                               审计程序表，具体审计计划 4!NfQk >X  
audit report                                       审计报告 z"G`o"4 V  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 lNq:JVJ#\r  
audit report with a qualified opinion                 有保留意见的审计报告 2]?w~qjWm  
audit report with an adverse opinion                否定意见的审计报告 .vCY%0oE  
audit report with dual dates                      双重日期审计报告 eL]{#WL  
audit reporting stage                                 审计报告阶段 }<6oFUZ  
audit responsibility                                   审计责任 o+]Y=r2  
audit results                                      审计结果 5HWwl.
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audit risk                                          审计风险 #Nu%]  
audit sampling                                          审计抽样 <K=@-4/Bp  
audit sampling techniques                         审计抽样方法，审计抽样技术 '*o7_Ez-{  
audit strategies                                  审计策略 J-@o@!o  
audit summary                                         审计总结，审计小结 j CTQ sV  
audit team                                         审计小组 "3U{h]  
audit test                                    审计测试 V%X:1 8j  
audit trail                                          审计轨迹 'd|Q4RE+W  
audit work                                        审计工作 H1aV}KD  
audit working paper                                 审计工作底稿 d,h~u{  
audited financial statement                        审计会计报表，已审计财务报表 owfp^hla  
Auditing Guidelines (the～)                      审计规范指南 Z XF
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auditing standards                             审计准则 gaLEhf^  
audit-oriented working paper                          (审计)业务类工作底稿 c9Y2eetO  
authorisation                                     授权 m;;0 Cl  
authorisation of transaction                       交易的授权 *F26}q  
availability                                         可获得性 `<l/GwtAJ  
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balance                                      余额；差额；平衡 <3i4NXnL2  
balance sheet                                    资产负债表 wGov|[X  
bank                                                 银行 m &0(%  
bank account                                    银行账户，银行户头 3s+<  
 
bank statement                                 银行对账单 C8bGae(  
barter transaction                              易货交易，以物换物交易 F20wf1^  
basis of audit                                    审计依据 >?\v@  
basis of preparation                                (会计报表的)编制基础 `:-@E2  
book of account                               账目，账簿 BR&Qw'O%  
borrowing                                         借款，贷款，借债 IGh !d?D  
branch                                              分支，分支机构，分店 mkj;PYa  
brought forward                                (账户余额等的)承上年，承上期，承上页 *zw R=  
budget                                              预算 + d+hvwEM  
building                                      建筑物；大楼 =!pu+&I 9  
business conditions                                  业务情况，经营情况 l0:e=q2Ax  
business licence                               (企业等的)营业执照 imJ[:E  
business relation                                业务关系 7dM6;`V^  
lRa 3v Ng  

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