[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 q89#Ftkt  
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审计词汇英汉对照 tTT./-*0  
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ability to continue as a going concern               持续经营能力 b{C3r3B8  
acceptability                                     可接受性，可接受程度 n1n1}  
acceptable level of detection risk                     检查风险的可接受水平 "(6]K}k@  
acceptance of engagement                       接受委托 >bia FK>t  
accepting the engagement for the first time              首次接受委托 \>8"r,hG|  
access to asset                                         对资产的接触 0Dj<-n{9  
according to                                     根据，依据，依照 W2VH?-Gw  
account balance                                账户余额 *<yKT$(+_  
account for                                       对……进行会计处理，核算；解释 2t3'"8xJ  
accounting                                        会计，会计学 d~](S<k  
accounting advisory serve                        会计咨询服务 ]wg+zOJu]+  
accounting firm                                 会计师事务所 \dAh^BK1(  
accounting information                      会计信息，会计资料 .u3!%{/v(c  
accounting period                             会计期间 Ixhe86-:T  
accounting policies                                   会计政策 :xitV]1.   
accounting professional bodies                 会计职业组织，会计职业团体 FnN@W^/z  
accounting records                                   会计记录 N#-P}\Q9  
accounting responsibility                           会计责任 n{dl-P  
accounting service                             会计服务 [-X=lJ:+h  
accounting standards                                会计准则 N4$!V}pp  
Accounting Standards for Business Enterprises       企业会计准则 Vd2bG4*=  
accounting system                             会计系统 ~ yH<,e  
accounting treatment                                会计处理 =}Np0UP  
accuracy                                    准确性，精确性 _ECWSfZ  
additional audit procedures                      追加审计程序 %t
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addressee                                         收件人，收信人 A2{u("^[6  
Administration of State-owned Assets  (the～)     国有资产管理局 NJfI9L  
administrative laws and regulations                 行政法规 #/NZ0IbHk  
adverse impact                                 不利影响，负面影响 =,q,W$-  
adverse opinion                                反对意见 };[~>Mzl  
advisory group                                  咨询组，顾问组 x:W nF62  
agency fee                                        代理费，代理费用 12\h| S~  
aggregate                                          总计，合计为…… S) /(~  
alternation of document and record                 变造文件和记录 &>UI{  
alternative audit procedures                      替代审计程序，备选审计程序 -s`/5kD  
amend                                              修改，修订 CQf!<  
amortisation                                      摊销 &?m|PK)I
 
analytical capacity                             分析能力 ;/$=!9^sZ  
analytical procedures                               分析性程序 zY\pZG  
annual financial statements                        年度会计报表，年度财务报表 [hs_HYqJ  
appendix                                          附录，附表 9Xb,Swo~  
applicable                                         适用的 0z@KkU{Z  
applicable laws and regulations                 适用的法规 /; ;_l2t  
application systems                                  应用系统 {_0m0 8  
apply consistently                              一贯地执行，一贯地实施 #9Z\jW6b  
appropriate                                       适当的，合适的； xc.(-g[  
征用，挪用 99%oY  
appropriate authorization                          适当的授权 6eSc
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appropriateness of audit evidence                    审计证据的适当性 D"^4X'6  
approval                                    批准，核准 6-U+<[,x  
assertion                                    (会计报表上的)认定；确认 iUl5yq  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 VG*Tdaua~  
asset                                                 资产，财产 $2Y'[Dto\  
asset restructuring                             资产重组 aqq7u5O1
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assignment of duties                                 职责的划分 3n;UXYJ%  
assistant                                     助理，助理人员 \ct)/  
associated company                                 联属公司，联营公司 :<ye:P1s  
association                                        联合，结合；协会，社团 LAG*H  
assumption                                       假设，假定
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at a given date                                         在某一特定时日 }J27Y;Zp9  
attestation                                         鉴证，公证 iaAVGgA9+  
attestation service                             鉴证服务 E/mp.f2!  
audit adjustment                                审计调整 5gnNgt~  
audit areas                                        审计领域 hsIC5@s3  
audit conclusion                                审计结论 ]~g6#@l  
audit effectiveness                             审计效果 !Z978Aub3&  
audit efficiency                                  审计效率 pPt7M'uL"  
audit engagement letter                      审计业务约定书 |7Fe~TC  
audit evidence                                          审计证据 MP/6AAt7=|  
audit fee                                    审计费 =e'b*KTL,  
audit files                                          审计档案 U4]>8L  
audit findings                                     审计中发现的事项 -oo&8  
audit implementation stage                        审计实施阶段 aIV(&7KT4  
audit mark                                        审计标识 R7: >'*F  
audit materiality                                 审计重要性 '@)47]~  
audit method                                     审计方法 X
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audit objective                                         审计目标，审计目的 va \5  
audit of financial statements                      会计报表审计，财务报表审计 c,a+u  
audit opinion                                     审计意见 =Nn&$h l  
audit period                                      被审计期间，被审计年度 t_HS0rxG  
audit plan                                          审计计划 UELni,$  
audit planning                                    编制审计计划，制定审计计划，审计计划 OQ&?^S`8',  
audit planning stage                                  审计计划阶段 ?0_Bs4O\  
audit procedure                                审计程序 VT1Nd  
audit programme                               审计程序表，具体审计计划 t2Dx$vT*&  
audit report                                       审计报告 __HPwOCG7  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 @+LkGrDP  
audit report with a qualified opinion                 有保留意见的审计报告 OYKeu(=L  
audit report with an adverse opinion                否定意见的审计报告 FSZQ2*n5  
audit report with dual dates                      双重日期审计报告 e573UB  
audit reporting stage                                 审计报告阶段 }t!,{ZryE1  
audit responsibility                                   审计责任 pC 5J '@  
audit results                                      审计结果 >vE1,JD)w  
audit risk                                          审计风险 5~Vra@iab:  
audit sampling                                          审计抽样 gJn|G#!  
audit sampling techniques                         审计抽样方法，审计抽样技术 U 2k^X=yl  
audit strategies                                  审计策略 E-,/@4k  
audit summary                                         审计总结，审计小结 l]Ozy@ Ib  
audit team                                         审计小组 ? n o.hf  
audit test                                    审计测试 >SO !{  
audit trail                                          审计轨迹 5 _X|U*+5  
audit work                                        审计工作 |0 #J=am  
audit working paper                                 审计工作底稿 z(]14250  
audited financial statement                        审计会计报表，已审计财务报表 n_5m+ 1N  
Auditing Guidelines (the～)                      审计规范指南 o~7~S  
auditing standards                             审计准则 =C{)i@ +  
audit-oriented working paper                          (审计)业务类工作底稿 8 1;QF_C  
authorisation                                     授权 b X.S`  
authorisation of transaction                       交易的授权 QI*Y7R~<  
availability                                         可获得性 IV$pA`|V  
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balance                                      余额；差额；平衡 # Vz9j  
balance sheet                                    资产负债表 ;WX)g& 19x  
bank                                                 银行 gf/$M[H!   
bank account                                    银行账户，银行户头 m89-rR:Kc  
bank statement                                 银行对账单 1U[8OM{$  
barter transaction                              易货交易，以物换物交易 .nCF`5T!  
basis of audit                                    审计依据 'PW~4f/m  
basis of preparation                                (会计报表的)编制基础 >r+Dl\R  
book of account                               账目，账簿 3vx*gfr3  
borrowing                                         借款，贷款，借债 g.-{=kZ   
branch                                              分支，分支机构，分店 BS<5b*wG  
brought forward                                (账户余额等的)承上年，承上期，承上页 J#DYZ>}Y  
budget                                              预算 (`+%K_  
building                                      建筑物；大楼 v%O KOrJ  
business conditions                                  业务情况，经营情况 yRt] i>  
business licence                               (企业等的)营业执照 p/jC}[
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business relation                                业务关系 8>" vAEf  
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