[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 'MdE}  
　　
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ability to continue as a going concern               持续经营能力 a]wcA  
acceptability                                     可接受性，可接受程度 |nH 0~P#!  
acceptable level of detection risk                     检查风险的可接受水平 uQ%HLL-W/  
acceptance of engagement                       接受委托 ^qus `6  
accepting the engagement for the first time              首次接受委托 i{FC1tVeL_  
access to asset                                         对资产的接触 &9lc\Y4PY  
according to                                     根据，依据，依照 k+R?JWC:  
account balance                                账户余额 bq6{ty"  
account for                                       对……进行会计处理，核算；解释 -R$FJbId  
accounting                                        会计，会计学 g/X=#!  
accounting advisory serve                        会计咨询服务 ]qza*ba  
accounting firm                                 会计师事务所 {
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accounting information                      会计信息，会计资料 g1*H|nh2  
accounting period                             会计期间 {kRC!}  
accounting policies                                   会计政策 zkMO3w>  
accounting professional bodies                 会计职业组织，会计职业团体 ]>4Qs  
accounting records                                   会计记录 ihBl",l&Hq  
accounting responsibility                           会计责任 IV)W|/.  
accounting service                             会计服务 ty< tv|p  
accounting standards                                会计准则 7n95>as  
Accounting Standards for Business Enterprises       企业会计准则 8`~3MsE"  
accounting system                             会计系统 MW[ 4^  
accounting treatment                                会计处理 oplA'Jgnv  
accuracy                                    准确性，精确性 }NBJ T4R  
additional audit procedures                      追加审计程序 re7\nZ<\|  
addressee                                         收件人，收信人 Y6Qb_X:  
Administration of State-owned Assets  (the～)     国有资产管理局 hic$13KuP  
administrative laws and regulations                 行政法规 UuqnL{  
adverse impact                                 不利影响，负面影响 K y4y  
adverse opinion                                反对意见 KP7RrgOan&  
advisory group                                  咨询组，顾问组 l/UG+7  
agency fee                                        代理费，代理费用 x0;}b
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aggregate                                          总计，合计为…… pVa|o&,  
alternation of document and record                 变造文件和记录 iY'hkrw  
alternative audit procedures                      替代审计程序，备选审计程序 {uM{5GSL  
amend                                              修改，修订 q vVZ
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amortisation                                      摊销 R:R@sU  
analytical capacity                             分析能力 !>@V#I  
analytical procedures                               分析性程序 %=<NqINM[  
annual financial statements                        年度会计报表，年度财务报表 Jo(}#_y?  
appendix                                          附录，附表 =+=|{l?F  
applicable                                         适用的 _ vLT!y  
applicable laws and regulations                 适用的法规 j6HbJ#]   
application systems                                  应用系统 +,^M{^%  
apply consistently                              一贯地执行，一贯地实施 F}.TT=((8  
appropriate                                       适当的，合适的； rtF6Lg
 
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appropriate authorization                          适当的授权 +sluu!~  
appropriateness of audit evidence                    审计证据的适当性 1V3J:W#;  
approval                                    批准，核准 7%!KAtc  
assertion                                    (会计报表上的)认定；确认 BXv)zE=j  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 a4
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asset                                                 资产，财产 y8S6ZtA}2  
asset restructuring                             资产重组 wEc5{ b5
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assignment of duties                                 职责的划分 (*Q|;  
assistant                                     助理，助理人员 KR(ftG'  
associated company                                 联属公司，联营公司 ?N*@o.  
association                                        联合，结合；协会，社团 g):jZU]b  
assumption                                       假设，假定 P]
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at a given date                                         在某一特定时日 *AQbXw]w  
attestation                                         鉴证，公证 LHz<=]?@  
attestation service                             鉴证服务 7=*k@9  
audit adjustment                                审计调整 /)4r2x  
audit areas                                        审计领域 +i!M[  
audit conclusion                                审计结论 ujqktrhuLb  
audit effectiveness                             审计效果 SW'KYzn  
audit efficiency                                  审计效率 76r s)J[*w  
audit engagement letter                      审计业务约定书 3D dG$@  
audit evidence                                          审计证据 ^ED>{UiNI  
audit fee                                    审计费 T2; 
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audit files                                          审计档案 4: PP[2?  
audit findings                                     审计中发现的事项 r3vj o(  
audit implementation stage                        审计实施阶段 #7T={mh  
audit mark                                        审计标识 =~m"TQv  
audit materiality                                 审计重要性 w|o@r%Q#l  
audit method                                     审计方法 M%^laf  
audit objective                                         审计目标，审计目的 OBSJbDqT  
audit of financial statements                      会计报表审计，财务报表审计 :uDB3jN[  
audit opinion                                     审计意见 }B/xQsTx-  
audit period                                      被审计期间，被审计年度 =I}V PxhE7  
audit plan                                          审计计划 *)D*iU&  
audit planning                                    编制审计计划，制定审计计划，审计计划 ZSt ww{Z
 
audit planning stage                                  审计计划阶段 $*-L8An?  
audit procedure                                审计程序 S IK{GWX  
audit programme                               审计程序表，具体审计计划 ppP?1Il`kb  
audit report                                       审计报告 *~^^A9C8  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 o A@^N4PD  
audit report with a qualified opinion                 有保留意见的审计报告 X6'&X  
audit report with an adverse opinion                否定意见的审计报告 <F & hfy  
audit report with dual dates                      双重日期审计报告 HbDB
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audit reporting stage                                 审计报告阶段 Y,\mrW}K  
audit responsibility                                   审计责任 Vp^sER  
audit results                                      审计结果 C$gLi8|m  
audit risk                                          审计风险 0^Cx`xdX:  
audit sampling                                          审计抽样 e"/X*xA  
audit sampling techniques                         审计抽样方法，审计抽样技术 /n:fxdhe  
audit strategies                                  审计策略 FCJ(D!  
audit summary                                         审计总结，审计小结 Lpf=VyqC  
audit team                                         审计小组 F[Sat;Sll  
audit test                                    审计测试 k>hZ  
audit trail                                          审计轨迹 ".<p R} qp  
audit work                                        审计工作 W^Y(FUy~  
audit working paper                                 审计工作底稿 )yZE>>3-  
audited financial statement                        审计会计报表，已审计财务报表 '=* 5C{  
Auditing Guidelines (the～)                      审计规范指南 j=S"KVp9NF  
auditing standards                             审计准则  B4ze$#  
audit-oriented working paper                          (审计)业务类工作底稿 ? %ntO]  
authorisation                                     授权 P[i/
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authorisation of transaction                       交易的授权 ^dD?riFAk  
availability                                         可获得性 7SZs/wWh%  
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balance                                      余额；差额；平衡 &,7(Wab  
balance sheet                                    资产负债表 @CDRbXoFk  
bank                                                 银行 q%9oGYjvQ  
bank account                                    银行账户，银行户头 _*I6O$/>  
bank statement                                 银行对账单 B=|sLs`I  
barter transaction                              易货交易，以物换物交易 Cz)D3Df^  
basis of audit                                    审计依据 B=`!  
basis of preparation                                (会计报表的)编制基础 vq:j? 7  
book of account                               账目，账簿 ?K 0V#aq  
borrowing                                         借款，贷款，借债 g\'84:*J\  
branch                                              分支，分支机构，分店 pE,BE%
 
brought forward                                (账户余额等的)承上年，承上期，承上页 MsQS{ok+  
budget                                              预算 LL+rdxJO^  
building                                      建筑物；大楼 Z5A<TC/:  
business conditions                                  业务情况，经营情况 Z9I./s9  
business licence                               (企业等的)营业执照 wf1DvsJQ l  
business relation                                业务关系 IR
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