[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 #`GW7(M  
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审计词汇英汉对照 W _b$E =  
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ability to continue as a going concern               持续经营能力 .EloBP  
acceptability                                     可接受性，可接受程度 C4Z~9fzT  
acceptable level of detection risk                     检查风险的可接受水平 6Wf yP@f  
acceptance of engagement                       接受委托 U]R?O5K  
accepting the engagement for the first time              首次接受委托 46_<v=YSJ  
access to asset                                         对资产的接触 3N+P~v)T'  
according to                                     根据，依据，依照 RW(AjDM  
account balance                                账户余额 d?N"NqaN  
account for                                       对……进行会计处理，核算；解释 F:pXdU-xf  
accounting                                        会计，会计学 *`}_e)(k  
accounting advisory serve                        会计咨询服务 cYR6+PKua  
accounting firm                                 会计师事务所
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accounting information                      会计信息，会计资料 GJO/']k  
accounting period                             会计期间 ZX'{o9+w5  
accounting policies                                   会计政策 9^a>U
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accounting professional bodies                 会计职业组织，会计职业团体 YfMe69/0I  
accounting records                                   会计记录 pDkT_6Q  
accounting responsibility                           会计责任 i
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accounting service                             会计服务 CHeG{l)<r  
accounting standards                                会计准则 7Wb.(` a<  
Accounting Standards for Business Enterprises       企业会计准则 nNhN:?  
accounting system                             会计系统 a+{g~/z;,Q  
accounting treatment                                会计处理 WP]<\_r2  
accuracy                                    准确性，精确性 1xguG7  
additional audit procedures                      追加审计程序 X3W)c&Pr  
addressee                                         收件人，收信人 h*MR5qa  
Administration of State-owned Assets  (the～)     国有资产管理局 (X>y)V  
administrative laws and regulations                 行政法规 OM4s.BLY  
adverse impact                                 不利影响，负面影响 C9=f=sGL  
adverse opinion                                反对意见 Dx <IS^>i  
advisory group                                  咨询组，顾问组 w|L~+   
agency fee                                        代理费，代理费用 H&03>.b  
aggregate                                          总计，合计为…… .qK=lHxT  
alternation of document and record                 变造文件和记录 22BJOh   
alternative audit procedures                      替代审计程序，备选审计程序 ='VIbE@qC  
amend                                              修改，修订 'oT}jI
 
amortisation                                      摊销 K&)a3Z=(.  
analytical capacity                             分析能力 JA(nDD/;  
analytical procedures                               分析性程序 \
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annual financial statements                        年度会计报表，年度财务报表 \Flq8S/t^  
appendix                                          附录，附表 (Wx )YI  
applicable                                         适用的 B8_l+dXO  
applicable laws and regulations                 适用的法规 a^=4'.ok  
application systems                                  应用系统 chd${ j  
apply consistently                              一贯地执行，一贯地实施 8 W$="s2  
appropriate                                       适当的，合适的； ZH0f32K  
征用，挪用 'nT#3/rL  
appropriate authorization                          适当的授权 c%Gz{':+  
appropriateness of audit evidence                    审计证据的适当性 PzV(e)~7  
approval                                    批准，核准 QIV<!S O  
assertion                                    (会计报表上的)认定；确认 cEqh|Q  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 gZ+I( o{  
asset                                                 资产，财产 4X\*kF%  
asset restructuring                             资产重组 L}21[ N~ky  
assignment of duties                                 职责的划分 M`>W'<  
assistant                                     助理，助理人员 6VE >$`m  
associated company                                 联属公司，联营公司 ,gOQIS56  
association                                        联合，结合；协会，社团 $U8ap4EXM  
assumption                                       假设，假定 d|o"QYX  
at a given date                                         在某一特定时日 xlwsZ m{V  
attestation                                         鉴证，公证 0l:5hD,)F  
attestation service                             鉴证服务 pc.0;gN  
audit adjustment                                审计调整 OeAPBhTmFj  
audit areas                                        审计领域 ky~x4_y5  
audit conclusion                                审计结论 @[FFYVru  
audit effectiveness                             审计效果 A0]o/IBz
 
audit efficiency                                  审计效率 #KK(Z\;  
audit engagement letter                      审计业务约定书 e{}o:r  
audit evidence                                          审计证据 N|~&Q!A&  
audit fee                                    审计费 f9Xw]G9  
audit files                                          审计档案 6=g7|}  
audit findings                                     审计中发现的事项 > Qtyw.n  
audit implementation stage                        审计实施阶段 K%gFD?{^q  
audit mark                                        审计标识 !6%G%ZG@3-  
audit materiality                                 审计重要性 V8sY7QK=  
audit method                                     审计方法 qnS7z%H8   
audit objective                                         审计目标，审计目的 nB]Q^~jX  
audit of financial statements                      会计报表审计，财务报表审计 B
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audit opinion                                     审计意见 K$]QzPXS  
audit period                                      被审计期间，被审计年度 R:xmcUq} (  
audit plan                                          审计计划 sy`s$Ed!  
audit planning                                    编制审计计划，制定审计计划，审计计划 @TprSd  
audit planning stage                                  审计计划阶段 < 5PeI  
audit procedure                                审计程序 M /DTD98'N  
audit programme                               审计程序表，具体审计计划 "n e'iJf_(  
audit report                                       审计报告 AFFLnLA<L  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 sXa8(xc  
audit report with a qualified opinion                 有保留意见的审计报告 sWC"^ So  
audit report with an adverse opinion                否定意见的审计报告 ?
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audit report with dual dates                      双重日期审计报告 2)A D'  
audit reporting stage                                 审计报告阶段 e||_j  
audit responsibility                                   审计责任 G;m"ao"2  
audit results                                      审计结果 OL'=a|g|c  
audit risk                                          审计风险 :mrGB3x{  
audit sampling                                          审计抽样 iN*>Z(b"  
audit sampling techniques                         审计抽样方法，审计抽样技术 Ih7Eq/iu  
audit strategies                                  审计策略 !kcg#+s91  
audit summary                                         审计总结，审计小结 ~"m
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audit team                                         审计小组 (J4utw Z  
audit test                                    审计测试 [GP(r  
audit trail                                          审计轨迹 z3C^L  
audit work                                        审计工作 _UB I,Dg]  
audit working paper                                 审计工作底稿 =c,gK8C  
audited financial statement                        审计会计报表，已审计财务报表 +B m+Pj>  
Auditing Guidelines (the～)                      审计规范指南 yq}{6IyZ^  
auditing standards                             审计准则 +i^s\c!3;  
audit-oriented working paper                          (审计)业务类工作底稿 9C$!tz>>+i  
authorisation                                     授权 6a?y$+pr  
authorisation of transaction                       交易的授权 nX~MoWH1  
availability                                         可获得性 IebS~N E  
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balance                                      余额；差额；平衡 \zi3.;9|;  
balance sheet                                    资产负债表 a 98  
bank                                                 银行 !{Y#<t G]  
bank account                                    银行账户，银行户头 752wK|o0|;  
bank statement                                 银行对账单 bIArAS9%  
barter transaction                              易货交易，以物换物交易 X*"Kg  
basis of audit                                    审计依据 _PM<25Y,@  
basis of preparation                                (会计报表的)编制基础 kpH;D= ;  
book of account                               账目，账簿 W~%~^2g ;k  
borrowing                                         借款，贷款，借债 xu=B  
branch                                              分支，分支机构，分店 iy]}1((hR  
brought forward                                (账户余额等的)承上年，承上期，承上页 cDiz!n*.q  
budget                                              预算 vb- 
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building                                      建筑物；大楼 4l''/$P  
business conditions                                  业务情况，经营情况 JF*g!sV%  
business licence                               (企业等的)营业执照 lX*;KHT)  
business relation                                业务关系 Q:gn>/  
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