[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 V&zeC/xSq  
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审计词汇英汉对照 D+T/ Z)  
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ability to continue as a going concern               持续经营能力 ^B"LT>.[  
acceptability                                     可接受性，可接受程度
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acceptable level of detection risk                     检查风险的可接受水平 &A:
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acceptance of engagement                       接受委托 E:`_P+2p  
accepting the engagement for the first time              首次接受委托 Tv%7=P;r  
access to asset                                         对资产的接触 ZayJllaq^  
according to                                     根据，依据，依照 EU(e5vO  
account balance                                账户余额 xM())Z|2  
account for                                       对……进行会计处理，核算；解释 [REH*_  
accounting                                        会计，会计学 rtPo)#t  
accounting advisory serve                        会计咨询服务 :
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accounting firm                                 会计师事务所 {-)^?Zb @  
accounting information                      会计信息，会计资料 U|wST&rU|  
accounting period                             会计期间 FQek+[ox  
accounting policies                                   会计政策 +9/K|SB{$  
accounting professional bodies                 会计职业组织，会计职业团体 8UB2 du@?  
accounting records                                   会计记录 }$)~HmZw  
accounting responsibility                           会计责任 le:}MM  
accounting service                             会计服务 wOH:'sk["  
accounting standards                                会计准则 rBJ`=oz  
Accounting Standards for Business Enterprises       企业会计准则 4 95Y<x}=  
accounting system                             会计系统 UVDMYA0  
accounting treatment                                会计处理 w,hm_aDq  
accuracy                                    准确性，精确性 F`KXG$  
additional audit procedures                      追加审计程序 kTjn%Sn,  
addressee                                         收件人，收信人 ]ty$/{hx'  
Administration of State-owned Assets  (the～)     国有资产管理局 vhMoCLb  
administrative laws and regulations                 行政法规 <v1H1' gv  
adverse impact                                 不利影响，负面影响 o0WwlmB5  
adverse opinion                                反对意见 dr)*.<_+a(  
advisory group                                  咨询组，顾问组 fAh|43Y*a  
agency fee                                        代理费，代理费用 qt:B]#j@  
aggregate                                          总计，合计为…… e;v7!X  
alternation of document and record                 变造文件和记录 }a OBQsnO  
alternative audit procedures                      替代审计程序，备选审计程序 TY/'E#.  
amend                                              修改，修订 7<LuL  
amortisation                                      摊销 X$xf@|<a  
analytical capacity                             分析能力 0L;,\&*u  
analytical procedures                               分析性程序 Vc0j)3  
annual financial statements                        年度会计报表，年度财务报表 ts=D

  
appendix                                          附录，附表 (YJ2- X~  
applicable                                         适用的 c,#=In2  
applicable laws and regulations                 适用的法规 Zzlt^#KLx  
application systems                                  应用系统 PE.UNo>o  
apply consistently                              一贯地执行，一贯地实施 *vQ 6LF;y  
appropriate                                       适当的，合适的； ,`U>BBBLv  
征用，挪用 B<~AUf*y  
appropriate authorization                          适当的授权 .joCZKO  
appropriateness of audit evidence                    审计证据的适当性 uj;iE 9  
approval                                    批准，核准 ?121 as}z  
assertion                                    (会计报表上的)认定；确认 eP (*.  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 H/t0#  
asset                                                 资产，财产 H-t$A, [  
asset restructuring                             资产重组 -
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assignment of duties                                 职责的划分 P|1 D6  
assistant                                     助理，助理人员 kM-8%a2i  
associated company                                 联属公司，联营公司 EFi
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association                                        联合，结合；协会，社团 0aq{Y7sYU  
assumption                                       假设，假定 [#wt3<d`)  
at a given date                                         在某一特定时日 UV|{za$&/  
attestation                                         鉴证，公证 &pY$\  
attestation service                             鉴证服务 <|'ETqP<+  
audit adjustment                                审计调整 ipG 0
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audit areas                                        审计领域 'RwfW|~6  
audit conclusion                                审计结论 =Crl{Ax  
audit effectiveness                             审计效果 f2tCB1[D+  
audit efficiency                                  审计效率 A|Ft:_Y  
audit engagement letter                      审计业务约定书 *s, bz.[  
audit evidence                                          审计证据 4]}d'x&  
audit fee                                    审计费 %-YWn`yEm  
audit files                                          审计档案 -7oIphJ=\  
audit findings                                     审计中发现的事项 "z6p= B"?3  
audit implementation stage                        审计实施阶段 ZC$u8$+P  
audit mark                                        审计标识 t<+>E_Xw  
audit materiality                                 审计重要性 uJ|,-"~F  
audit method                                     审计方法 Mg0a i6KD  
audit objective                                         审计目标，审计目的 |0^IX  
audit of financial statements                      会计报表审计，财务报表审计 EId>%0s5  
audit opinion                                     审计意见 1A93ol=  
audit period                                      被审计期间，被审计年度 F)=<|,b1  
audit plan                                          审计计划 e`B!)Sr  
audit planning                                    编制审计计划，制定审计计划，审计计划 ?&6|imPE  
audit planning stage                                  审计计划阶段 b L.Xby<Y  
audit procedure                                审计程序 H [M:iV  
audit programme                               审计程序表，具体审计计划 vh|m[p  
audit report                                       审计报告  w@mCQ$  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 rD6NUS  
audit report with a qualified opinion                 有保留意见的审计报告 \7UeV:3Ojn  
audit report with an adverse opinion                否定意见的审计报告 @Nm{H  
audit report with dual dates                      双重日期审计报告 n\7>_  
audit reporting stage                                 审计报告阶段 , iEGf-!k  
audit responsibility                                   审计责任 \{(cz/]G/  
audit results                                      审计结果 ld%#.~Q  
audit risk                                          审计风险 *?Oh%.HgF  
audit sampling                                          审计抽样 U_9|ED:  
audit sampling techniques                         审计抽样方法，审计抽样技术 |Eu#mN  
audit strategies                                  审计策略 `
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audit summary                                         审计总结，审计小结 @CPkP  
audit team                                         审计小组
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audit test                                    审计测试 )+)qFGVz  
audit trail                                          审计轨迹 Dir# [j  
audit work                                        审计工作 _4{3^QZq5  
audit working paper                                 审计工作底稿 W;X:U.  
audited financial statement                        审计会计报表，已审计财务报表 g5nL7;`N  
Auditing Guidelines (the～)                      审计规范指南 9e;{o,r@  
auditing standards                             审计准则 Qm[ )[M  
audit-oriented working paper                          (审计)业务类工作底稿 eHHU2^I,  
authorisation                                     授权 ,S}wOjb@  
authorisation of transaction                       交易的授权 Sw{rNzh%$  
availability                                         可获得性 wlwgYAD  
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balance                                      余额；差额；平衡 }PMlG  
balance sheet                                    资产负债表 v&])D/a  
bank                                                 银行 8M4GforP  
bank account                                    银行账户，银行户头 3
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bank statement                                 银行对账单 Kk% IN9  
barter transaction                              易货交易，以物换物交易 AAi4} 8+\  
basis of audit                                    审计依据 1"l48NLL|  
basis of preparation                                (会计报表的)编制基础 =m;cy0))  
book of account                               账目，账簿 t,~feW,  
borrowing                                         借款，贷款，借债 I'J-)D`  
branch                                              分支，分支机构，分店 |>JRJ"CFE  
brought forward                                (账户余额等的)承上年，承上期，承上页 4{$ L]toP  
budget                                              预算 pfMmDl5|  
building                                      建筑物；大楼 PywUPsJ  
business conditions                                  业务情况，经营情况 ?+]   
business licence                               (企业等的)营业执照 Z4k'c+  
business relation                                业务关系 Mf9x=K9  
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