[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 0AoWw-H6V  
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审计词汇英汉对照 !1]jk(Z  
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ability to continue as a going concern               持续经营能力 1|>bG#|  
acceptability                                     可接受性，可接受程度 B GOS(  
acceptable level of detection risk                     检查风险的可接受水平 "d M-3o<  
acceptance of engagement                       接受委托 >fkV65w{*  
accepting the engagement for the first time              首次接受委托 f}ch1u>  
access to asset                                         对资产的接触 98uMD  
according to                                     根据，依据，依照 q w)O
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account balance                                账户余额 $YJi]:3&  
account for                                       对……进行会计处理，核算；解释 |RqCI9N6  
accounting                                        会计，会计学 4$ah~E>,t  
accounting advisory serve                        会计咨询服务 i1]}Q$  
accounting firm                                 会计师事务所 K
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accounting information                      会计信息，会计资料 /len8FRf  
accounting period                             会计期间 o$7UWKW8  
accounting policies                                   会计政策 nvc(<Ovw  
accounting professional bodies                 会计职业组织，会计职业团体 qDfhR`1k  
accounting records                                   会计记录 o>m*e7l,  
accounting responsibility                           会计责任 ?nE9@G5Gc  
accounting service                             会计服务 C{G%"q  
accounting standards                                会计准则 }/IP\1bG  
Accounting Standards for Business Enterprises       企业会计准则 )]E?~$,  
accounting system                             会计系统 [i>D|X  
accounting treatment                                会计处理 *<?KOM  
accuracy                                    准确性，精确性 *xKy^f  
additional audit procedures                      追加审计程序 W*n|T{n  
addressee                                         收件人，收信人 c`\qupnY  
Administration of State-owned Assets  (the～)     国有资产管理局 ygK,t*T20  
administrative laws and regulations                 行政法规 c{x:'@%/s'  
adverse impact                                 不利影响，负面影响 `>lY$EBG@[  
adverse opinion                                反对意见 X
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advisory group                                  咨询组，顾问组 bhfKhXh8  
agency fee                                        代理费，代理费用 8k.#4}fP  
aggregate                                          总计，合计为…… BgB0  
alternation of document and record                 变造文件和记录 B&EUvY '  
alternative audit procedures                      替代审计程序，备选审计程序 N%=,
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amend                                              修改，修订 S K*<H~2  
amortisation                                      摊销 , 0?_? GO  
analytical capacity                             分析能力 n*#HokX  
analytical procedures                               分析性程序 Wi~?2-!   
annual financial statements                        年度会计报表，年度财务报表 xsvJjs;=  
appendix                                          附录，附表 ws U@hqS  
applicable                                         适用的 'mF&`BN}b  
applicable laws and regulations                 适用的法规 )U8=-_m  
application systems                                  应用系统 ;:Tb_4Hr  
apply consistently                              一贯地执行，一贯地实施 u_o]\D~  
appropriate                                       适当的，合适的； 6!=q+sw/X  
征用，挪用 Sg\+al7  
appropriate authorization                          适当的授权 1].m4vC  
appropriateness of audit evidence                    审计证据的适当性 rf!i?vAe  
approval                                    批准，核准 9pk-#/ag  
assertion                                    (会计报表上的)认定；确认 uE..1N&*  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 F 9r|EU#;  
asset                                                 资产，财产 zP|^@Homk  
asset restructuring                             资产重组 bY~V?yNgKM  
assignment of duties                                 职责的划分 }"
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assistant                                     助理，助理人员 ~ET XXu${I  
associated company                                 联属公司，联营公司 Ypinbej  
association                                        联合，结合；协会，社团 `84,R
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assumption                                       假设，假定 x}{O9LiR  
at a given date                                         在某一特定时日 {Z>Mnw"R  
attestation                                         鉴证，公证 {qs>yQ6a:-  
attestation service                             鉴证服务 Pv*]AF;9pQ  
audit adjustment                                审计调整 Su+[Q6oC@  
audit areas                                        审计领域 Dh<}j3]  
audit conclusion                                审计结论
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audit effectiveness                             审计效果 w,0OO f  
audit efficiency                                  审计效率 8RS@Y O  
audit engagement letter                      审计业务约定书 AyOy&]g  
audit evidence                                          审计证据 FB3}M)G>M  
audit fee                                    审计费 MaF4lFmS  
audit files                                          审计档案 }yd!UU  
audit findings                                     审计中发现的事项 ?0:=+%.  
audit implementation stage                        审计实施阶段 on1B~?*D  
audit mark                                        审计标识 :edy(vC<  
audit materiality                                 审计重要性 ;RMevVw|  
audit method                                     审计方法 Bt(nm>Ng  
audit objective                                         审计目标，审计目的 uu/2C \n}  
audit of financial statements                      会计报表审计，财务报表审计 &&zsUAkS  
audit opinion                                     审计意见 iUZV-jl2/  
audit period                                      被审计期间，被审计年度 ghTue*A  
audit plan                                          审计计划 Fnd_\`9{  
audit planning                                    编制审计计划，制定审计计划，审计计划 %kP=VUXj  
audit planning stage                                  审计计划阶段 M5N#xgR  
audit procedure                                审计程序 ezS@`_pR;  
audit programme                               审计程序表，具体审计计划 U [Lr+nKo\  
audit report                                       审计报告 w=5<mw  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 &#!1 Y[e^  
audit report with a qualified opinion                 有保留意见的审计报告 )`mBvS.}  
audit report with an adverse opinion                否定意见的审计报告 E9' 2_e  
audit report with dual dates                      双重日期审计报告 bzECNi5^  
audit reporting stage                                 审计报告阶段 FJn.V 1  
audit responsibility                                   审计责任 q RRvZhf  
audit results                                      审计结果 }q, dJE  
audit risk                                          审计风险 OMBH[_  
audit sampling                                          审计抽样 1R7tnR@[u  
audit sampling techniques                         审计抽样方法，审计抽样技术 bYr*rEcA  
audit strategies                                  审计策略 {TDZDH  
audit summary                                         审计总结，审计小结 9|m:2["|?  
audit team                                         审计小组 =VV><^uzdY  
audit test                                    审计测试 F(Je$c/J|~  
audit trail                                          审计轨迹
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audit work                                        审计工作 HumL(S'm  
audit working paper                                 审计工作底稿 K87
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audited financial statement                        审计会计报表，已审计财务报表 N@^:IfJ+=  
Auditing Guidelines (the～)                      审计规范指南 ?.Ip(g  
auditing standards                             审计准则 -&lD0p>*g  
audit-oriented working paper                          (审计)业务类工作底稿 bHQ) :W  
authorisation                                     授权 o .s(=iG  
authorisation of transaction                       交易的授权 QZuKM'D+  
availability                                         可获得性 `A
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balance                                      余额；差额；平衡 ^z51f>C  
balance sheet                                    资产负债表 cM]ZYi
 
bank                                                 银行 e$&n)>%  
bank account                                    银行账户，银行户头 ,wngS=  
bank statement                                 银行对账单 b.RFvq5Z  
barter transaction                              易货交易，以物换物交易 :#D~j]pP  
basis of audit                                    审计依据 R*2F)e\|  
basis of preparation                                (会计报表的)编制基础 %Am
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book of account                               账目，账簿 "]\3t;IT  
borrowing                                         借款，贷款，借债 Rr}m(e=  
branch                                              分支，分支机构，分店 Eqh*"hE7  
brought forward                                (账户余额等的)承上年，承上期，承上页 |
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budget                                              预算 D  ,[yx='  
building                                      建筑物；大楼 LjIkZ'HuF  
business conditions                                  业务情况，经营情况 ? 51i0~O=  
business licence                               (企业等的)营业执照 B>@l(e)b  
business relation                                业务关系 -aV(6i*n  
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