[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 ROj9#:  
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审计词汇英汉对照 G&@vTcF  
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ability to continue as a going concern               持续经营能力 vg-'MG  
acceptability                                     可接受性，可接受程度 drd5oZ  
acceptable level of detection risk                     检查风险的可接受水平 dEK bB  
acceptance of engagement                       接受委托 A"Sp7M[J  
accepting the engagement for the first time              首次接受委托 `V=F>s$W  
access to asset                                         对资产的接触 +{[E Ow  
according to                                     根据，依据，依照 n$E'+kox  
account balance                                账户余额 91:TE8?Z  
account for                                       对……进行会计处理，核算；解释 i?IV"*Ob1N  
accounting                                        会计，会计学 eJ_$Etc  
accounting advisory serve                        会计咨询服务 S)W(@R+@4  
accounting firm                                 会计师事务所 Mq
4>Mu  
accounting information                      会计信息，会计资料 E#/vgm=W;  
accounting period                             会计期间 ]tc Cr;  
accounting policies                                   会计政策 ,N@N4<C]  
accounting professional bodies                 会计职业组织，会计职业团体 4
1^ $  
accounting records                                   会计记录 &D#B"XI  
accounting responsibility                           会计责任 /9(8ML#E  
accounting service                             会计服务 ;-d2~1$  
accounting standards                                会计准则 YfJQ]tt1  
Accounting Standards for Business Enterprises       企业会计准则 f\c%G=y  
accounting system                             会计系统 !y7w~UVs  
accounting treatment                                会计处理 '
OvyQ/T  
accuracy                                    准确性，精确性 %)PQomn?  
additional audit procedures                      追加审计程序 Rkh ^|_<!  
addressee                                         收件人，收信人 ~RIa),GVX  
Administration of State-owned Assets  (the～)     国有资产管理局 -14~f)%NQ*  
administrative laws and regulations                 行政法规 }`D-]/T8.  
adverse impact                                 不利影响，负面影响 PLs(+>H  
adverse opinion                                反对意见 J%lEyU  
advisory group                                  咨询组，顾问组 -< }#ImTN  
agency fee                                        代理费，代理费用 *>J45U(6:  
aggregate                                          总计，合计为…… aK k0kC  
alternation of document and record                 变造文件和记录 MVZ9x%  
alternative audit procedures                      替代审计程序，备选审计程序 HRW}Yl  
amend                                              修改，修订 $[g8j`or!  
amortisation                                      摊销 XDAwE  
analytical capacity                             分析能力 SS"Z>talw  
analytical procedures                               分析性程序 _{48s8V  
annual financial statements                        年度会计报表，年度财务报表 (q g~l@rf  
appendix                                          附录，附表 5gbD|^ij  
applicable                                         适用的 [Ontip  
applicable laws and regulations                 适用的法规 g33Y]\  
application systems                                  应用系统 cDqj&
:$e  
apply consistently                              一贯地执行，一贯地实施 Ops""#Zi  
appropriate                                       适当的，合适的； T8\%+3e.  
征用，挪用 ~=9]M.$  
appropriate authorization                          适当的授权  Sn-D|Z  
appropriateness of audit evidence                    审计证据的适当性 ~PiCA  
approval                                    批准，核准 '^~38=FA  
assertion                                    (会计报表上的)认定；确认 vH/Y]Am  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 p^i]{"sjbU  
asset                                                 资产，财产 \aB"D=P\ok  
asset restructuring                             资产重组 hnnPi  
assignment of duties                                 职责的划分 +e( (!  
assistant                                     助理，助理人员 m`H9^w%W  
associated company                                 联属公司，联营公司 q($fl7}Y  
association                                        联合，结合；协会，社团 Nj|~3 *KO  
assumption                                       假设，假定 ]-tAgNzl%  
at a given date                                         在某一特定时日 rKr2 K'  
attestation                                         鉴证，公证 kq=tL@W`0}  
attestation service                             鉴证服务 iYl$2 5k/1  
audit adjustment                                审计调整 Ll'!aar,  
audit areas                                        审计领域 62{[)jt{  
audit conclusion                                审计结论 &$hT27A>k  
audit effectiveness                             审计效果 b%M|R%)]  
audit efficiency                                  审计效率 eKek~U&  
audit engagement letter                      审计业务约定书 Z'|A>4 \  
audit evidence                                          审计证据 <nE|Y@S  
audit fee                                    审计费 C!J6"j  
audit files                                          审计档案 3:G94cp5  
audit findings                                     审计中发现的事项 IX y $  
audit implementation stage                        审计实施阶段 :R9 DJh\  
audit mark                                        审计标识 ffE&=eh)  
audit materiality                                 审计重要性 .47tj`L  
audit method                                     审计方法 SWM6+i p  
audit objective                                         审计目标，审计目的 1PdxoRa4=  
audit of financial statements                      会计报表审计，财务报表审计 @iD5
X.c  
audit opinion                                     审计意见 M}W};~V2ng  
audit period                                      被审计期间，被审计年度 /e4#DH  
audit plan                                          审计计划 32ae? d  
audit planning                                    编制审计计划，制定审计计划，审计计划 +yYSp 8>  
audit planning stage                                  审计计划阶段 ZeYkZzN  
audit procedure                                审计程序 }c-tvK1g  
audit programme                               审计程序表，具体审计计划 >5}jM5$  
audit report                                       审计报告 I6,sN9` K  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 9\[A%jp#K@  
audit report with a qualified opinion                 有保留意见的审计报告 "J (.dg]"  
audit report with an adverse opinion                否定意见的审计报告 S
K_i 3?  
audit report with dual dates                      双重日期审计报告 6 &)fZt  
audit reporting stage                                 审计报告阶段 ^7&0Pm  
audit responsibility                                   审计责任 <6) w  
audit results                                      审计结果 /"%QIy'{  
audit risk                                          审计风险 uS i/|  
audit sampling                                          审计抽样 /]*#+;;%  
audit sampling techniques                         审计抽样方法，审计抽样技术 "JCvsCe  
audit strategies                                  审计策略 GDj ViAFm  
audit summary                                         审计总结，审计小结 *^
5..0du  
audit team                                         审计小组 ]VS$ ?wD  
audit test                                    审计测试 KV$J*B Y  
audit trail                                          审计轨迹 IRW%*W#  
audit work                                        审计工作 ,-[dr|.  
audit working paper                                 审计工作底稿 2eh j2T  
audited financial statement                        审计会计报表，已审计财务报表 1 GL@t?S  
Auditing Guidelines (the～)                      审计规范指南  >o"3:/3  
auditing standards                             审计准则 Ug|o($CY  
audit-oriented working paper                          (审计)业务类工作底稿 <r{ )*]#l  
authorisation                                     授权 RU^l
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authorisation of transaction                       交易的授权 n\Y|0\ B  
availability                                         可获得性 Q9 *N/2+  
B ` X7ns?  
balance                                      余额；差额；平衡 ^"d!(npw  
balance sheet                                    资产负债表 &]2z)&a  
bank                                                 银行 32*FISH^  
bank account                                    银行账户，银行户头 (~>L \]!  
bank statement                                 银行对账单 +=bGrn>h  
barter transaction                              易货交易，以物换物交易 wba XRvg  
basis of audit                                    审计依据 bUp ,vc*  
basis of preparation                                (会计报表的)编制基础 &G>EBKn\2`  
book of account                               账目，账簿 Eb<iR)e H=  
borrowing                                         借款，贷款，借债 "wPFQXU  
branch                                              分支，分支机构，分店 ?"no~(EB  
brought forward                                (账户余额等的)承上年，承上期，承上页 ]'UO]i/  
budget                                              预算 ]d@@E_s]  
building                                      建筑物；大楼 Q(2X$7iRq  
business conditions                                  业务情况，经营情况 =*YK6  
business licence                               (企业等的)营业执照 _~`\TS8  
business relation                                业务关系 *YFe  
G/Xa`4"_  

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