[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 .8GX8[t  
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审计词汇英汉对照 6
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ability to continue as a going concern               持续经营能力 `i
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acceptability                                     可接受性，可接受程度 3 P=I)q  
acceptable level of detection risk                     检查风险的可接受水平 K]{x0A  
acceptance of engagement                       接受委托 +GYO<N7  
accepting the engagement for the first time              首次接受委托 ShIJ6LZ  
access to asset                                         对资产的接触 n%S%a>IQj  
according to                                     根据，依据，依照 f,}(=
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account balance                                账户余额 sBq-"YcjR  
account for                                       对……进行会计处理，核算；解释 XfYbWR  
accounting                                        会计，会计学 "y9]>9:$-  
accounting advisory serve                        会计咨询服务 3>'TYXs-  
accounting firm                                 会计师事务所 u\y $<  
accounting information                      会计信息，会计资料 /g]NC?  
accounting period                             会计期间 o*t4zF&n  
accounting policies                                   会计政策 `;}w!U  
accounting professional bodies                 会计职业组织，会计职业团体 $eq*@5B  
accounting records                                   会计记录 o#Viz:  
accounting responsibility                           会计责任  5(\H:g\z  
accounting service                             会计服务 "- ?uB Mz  
accounting standards                                会计准则 p9y@5z  
Accounting Standards for Business Enterprises       企业会计准则 #iiXJnG  
accounting system                             会计系统 +:_;K_h  
accounting treatment                                会计处理 jhJ'fI  
accuracy                                    准确性，精确性 u~~H'*EM  
additional audit procedures                      追加审计程序 e~ZxDAd  
addressee                                         收件人，收信人 (&KBYiwr  
Administration of State-owned Assets  (the～)     国有资产管理局 @kPe/j/[1  
administrative laws and regulations                 行政法规 5-RA<d#  
adverse impact                                 不利影响，负面影响 ] :SbvsPm  
adverse opinion                                反对意见 R*`=Bk0+  
advisory group                                  咨询组，顾问组 47=YP0r?>T  
agency fee                                        代理费，代理费用 nZX`y -AZ  
aggregate                                          总计，合计为…… ri1;i= W  
alternation of document and record                 变造文件和记录 \v_R]0m\  
alternative audit procedures                      替代审计程序，备选审计程序 ]@
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amend                                              修改，修订 ,@]*Xgt=  
amortisation                                      摊销 zN&m-nrw  
analytical capacity                             分析能力 pt%*Y.)az  
analytical procedures                               分析性程序 4J{W8jX  
annual financial statements                        年度会计报表，年度财务报表 [y&uc  
appendix                                          附录，附表 bIXD(5y
 
applicable                                         适用的 ]Om;b
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applicable laws and regulations                 适用的法规 4 [ *G  
application systems                                  应用系统 >H,5MM!  
apply consistently                              一贯地执行，一贯地实施 .Q!pQ"5  
appropriate                                       适当的，合适的； 5|A"Yz
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征用，挪用 YM,UM>  
appropriate authorization                          适当的授权 4d8}g25C  
appropriateness of audit evidence                    审计证据的适当性 %w;
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approval                                    批准，核准 +[` )t/  
assertion                                    (会计报表上的)认定；确认 Rr0]~2R  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 RDOV+2K  
asset                                                 资产，财产 'x,6t66*"l  
asset restructuring                             资产重组 wD92Ava   
assignment of duties                                 职责的划分 (,R\6  
assistant                                     助理，助理人员 13p
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associated company                                 联属公司，联营公司 i
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association                                        联合，结合；协会，社团 E^B3MyS^^  
assumption                                       假设，假定 u)[i'ceQZ:  
at a given date                                         在某一特定时日 bHg 0, N  
attestation                                         鉴证，公证 T}jW,Ost  
attestation service                             鉴证服务 q\/xx`L  
audit adjustment                                审计调整 TPA*z9n+B  
audit areas                                        审计领域 o0_H(j?  
audit conclusion                                审计结论 G6bvV*TRi  
audit effectiveness                             审计效果 }\QXPU{UVd  
audit efficiency                                  审计效率 Ie}7#>S  
audit engagement letter                      审计业务约定书 -XfG F<}r  
audit evidence                                          审计证据 v) aV(Oa  
audit fee                                    审计费 F8&L'@m9>  
audit files                                          审计档案 }Xb|Ur43  
audit findings                                     审计中发现的事项 ? CU;  
audit implementation stage                        审计实施阶段 "8 ?6;!,  
audit mark                                        审计标识 7[1VFc#tf  
audit materiality                                 审计重要性 kbSl.V%)  
audit method                                     审计方法 mGoNT  
audit objective                                         审计目标，审计目的 wlDo(]mj=O  
audit of financial statements                      会计报表审计，财务报表审计 |\RN%w7E
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audit opinion                                     审计意见 LX}|%- iv  
audit period                                      被审计期间，被审计年度 $S^rKp#  
audit plan                                          审计计划 *G[` T%g  
audit planning                                    编制审计计划，制定审计计划，审计计划 O&Y22mu  
audit planning stage                                  审计计划阶段 k- exqM2x=  
audit procedure                                审计程序 W~5gTiBZ]  
audit programme                               审计程序表，具体审计计划 75iudki  
audit report                                       审计报告 0x# V   
audit report with a disclaimer of opinion           拒绝表示意见审计报告 _6->D[dB  
audit report with a qualified opinion                 有保留意见的审计报告 OKA6S*  
audit report with an adverse opinion                否定意见的审计报告 L+Gi  
audit report with dual dates                      双重日期审计报告 iV:\,<8d  
audit reporting stage                                 审计报告阶段 Ky*xAx:  
audit responsibility                                   审计责任 |M EJ)LE7  
audit results                                      审计结果 C't%e  
audit risk                                          审计风险 }tJMnq/m($  
audit sampling                                          审计抽样 Z ZT2c0AK  
audit sampling techniques                         审计抽样方法，审计抽样技术 <
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audit strategies                                  审计策略 _MTvNs  
audit summary                                         审计总结，审计小结 *-'`Ea  
audit team                                         审计小组 ;L,yJ~  
audit test                                    审计测试 t&-c?&FO\;  
audit trail                                          审计轨迹 &zPM#Q  
audit work                                        审计工作 X^C $|:  
audit working paper                                 审计工作底稿 @"iNjqxh  
audited financial statement                        审计会计报表，已审计财务报表 +A%zFF3  
Auditing Guidelines (the～)                      审计规范指南 ltHuN;C\  
auditing standards                             审计准则 h1#l12k^'  
audit-oriented working paper                          (审计)业务类工作底稿 JEfhr  
authorisation                                     授权 mo]>Um'F  
authorisation of transaction                       交易的授权 jRp @-S#V  
availability                                         可获得性 :(I=z6  
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balance                                      余额；差额；平衡 \rCdsN2H  
balance sheet                                    资产负债表 oTA'=<W?D  
bank                                                 银行 p+2uK|T9  
bank account                                    银行账户，银行户头 (CE2]Nv9")  
bank statement                                 银行对账单 {h;i x  
barter transaction                              易货交易，以物换物交易 -./Y  
basis of audit                                    审计依据 +EZr@  
basis of preparation                                (会计报表的)编制基础 cSj(u%9}  
book of account                               账目，账簿 x!onan  
borrowing                                         借款，贷款，借债 U}{\qs-zt  
branch                                              分支，分支机构，分店 ?hW(5]p|  
brought forward                                (账户余额等的)承上年，承上期，承上页 )EG-
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budget                                              预算 d%Ku'Jy  
building                                      建筑物；大楼 [ <Q{  
business conditions                                  业务情况，经营情况 5 hB2:$C  
business licence                               (企业等的)营业执照 C|rl",&  
business relation                                业务关系 'v@1_HHW\  
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