[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 O! (85rp/  
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审计词汇英汉对照 |D+p$
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ability to continue as a going concern               持续经营能力 Wl TpX`  
acceptability                                     可接受性，可接受程度 k.Gl4 x  
acceptable level of detection risk                     检查风险的可接受水平 z}3di5+P  
acceptance of engagement                       接受委托 //tT8HX  
accepting the engagement for the first time              首次接受委托 C[0MA ,^  
access to asset                                         对资产的接触 23k)X"5  
according to                                     根据，依据，依照 q;No"_aAd  
account balance                                账户余额 YQx?* gZS  
account for                                       对……进行会计处理，核算；解释 W7$s5G,  
accounting                                        会计，会计学 cB<O.
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accounting advisory serve                        会计咨询服务 ~;!BDLMC6  
accounting firm                                 会计师事务所 R)Q/Ff@o0  
accounting information                      会计信息，会计资料 re/xs~  
accounting period                             会计期间 \*Ts)EW  
accounting policies                                   会计政策 Enu!u~1]F  
accounting professional bodies                 会计职业组织，会计职业团体 [.ey_}X8  
accounting records                                   会计记录 %6N)G!P  
accounting responsibility                           会计责任 aU4R+.M7@  
accounting service                             会计服务 df^0{gNHx  
accounting standards                                会计准则 {N"*olx  
Accounting Standards for Business Enterprises       企业会计准则 ovB
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accounting system                             会计系统 Ca X^)  
accounting treatment                                会计处理  gU+ss  
accuracy                                    准确性，精确性 ~z&0qQ  
additional audit procedures                      追加审计程序 O%52V|m}{  
addressee                                         收件人，收信人 =pyVn_dg  
Administration of State-owned Assets  (the～)     国有资产管理局 [z^Od  
administrative laws and regulations                 行政法规 ~Po\ En  
adverse impact                                 不利影响，负面影响 %n4@[fG%K  
adverse opinion                                反对意见 5` {=`  
advisory group                                  咨询组，顾问组 xUIvLH=  
agency fee                                        代理费，代理费用 zUJ
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aggregate                                          总计，合计为…… IeH^Wm&^  
alternation of document and record                 变造文件和记录 KM5jl9Vv  
alternative audit procedures                      替代审计程序，备选审计程序 Bpm,mp4g\#  
amend                                              修改，修订 ~m!#FTc*  
amortisation                                      摊销 ' 4,y  
analytical capacity                             分析能力 xC'mPcU8  
analytical procedures                               分析性程序 g ,`F<CF9  
annual financial statements                        年度会计报表，年度财务报表 &<`-:x12_  
appendix                                          附录，附表 A
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applicable                                         适用的 v: giZxR  
applicable laws and regulations                 适用的法规 CcBQo8!G  
application systems                                  应用系统 `(P "u  
apply consistently                              一贯地执行，一贯地实施 =Y/}b\9 `T  
appropriate                                       适当的，合适的； JR])xPI`  
征用，挪用 ~KJ,SLzhx9  
appropriate authorization                          适当的授权 *3!(*F@M,  
appropriateness of audit evidence                    审计证据的适当性 Wa(W&]  
approval                                    批准，核准 bAN10U  
assertion                                    (会计报表上的)认定；确认 d8rBu jT  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 [TP  
asset                                                 资产，财产 +I*k0"gj6  
asset restructuring                             资产重组 DE5d]3B  
assignment of duties                                 职责的划分 S>.q5  
assistant                                     助理，助理人员 6BUBk>A`  
associated company                                 联属公司，联营公司 m\_+)eI|  
association                                        联合，结合；协会，社团 sf fV.cC`  
assumption                                       假设，假定 n'q aR<bY  
at a given date                                         在某一特定时日 "&@gX_%  
attestation                                         鉴证，公证 xT:qe  
attestation service                             鉴证服务 yVT&rQ"{  
audit adjustment                                审计调整 jMTRcj];(  
audit areas                                        审计领域 _c[|@D  
audit conclusion                                审计结论 mp!YNI  
audit effectiveness                             审计效果 ]gH wfqx  
audit efficiency                                  审计效率 $[)6H7!U)  
audit engagement letter                      审计业务约定书 ~u};XhZ   
audit evidence                                          审计证据 "(Mvl1^BT  
audit fee                                    审计费 o^8*aH)I>Y  
audit files                                          审计档案 Tnf&pu#5  
audit findings                                     审计中发现的事项 , - QR  
audit implementation stage                        审计实施阶段 (irk$d %  
audit mark                                        审计标识 -
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audit materiality                                 审计重要性 Qk?jGXB>^  
audit method                                     审计方法 nUiS<D2  
audit objective                                         审计目标，审计目的 &/ \O2Aw8  
audit of financial statements                      会计报表审计，财务报表审计 s[Y)d>~\$=  
audit opinion                                     审计意见 qsD?dHi7  
audit period                                      被审计期间，被审计年度 s4x'f$r  
audit plan                                          审计计划 FX{~"  
audit planning                                    编制审计计划，制定审计计划，审计计划 YI L'YNH  
audit planning stage                                  审计计划阶段 >_rzT9gX&  
audit procedure                                审计程序 s>LA3kT  
audit programme                               审计程序表，具体审计计划 xylpiSJ  
audit report                                       审计报告 5T~3$kuO  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 PthIdaN@  
audit report with a qualified opinion                 有保留意见的审计报告
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audit report with an adverse opinion                否定意见的审计报告 &r&;<Q  
audit report with dual dates                      双重日期审计报告 K4 iI:  
audit reporting stage                                 审计报告阶段 hfJrQhmE  
audit responsibility                                   审计责任 FgXu1-  
audit results                                      审计结果 `6|i&w:b  
audit risk                                          审计风险 =6.8bZT\
 
audit sampling                                          审计抽样 _{N0OX  
audit sampling techniques                         审计抽样方法，审计抽样技术 { z-5GH|  
audit strategies                                  审计策略 JQ~y- lt  
audit summary                                         审计总结，审计小结 $Sp*)A]E`  
audit team                                         审计小组 D2Vb{%(4.  
audit test                                    审计测试 %M|Z}2qv  
audit trail                                          审计轨迹 5x:Ift *  
audit work                                        审计工作 *jYHd#UZx4  
audit working paper                                 审计工作底稿 ~%olCxfO  
audited financial statement                        审计会计报表，已审计财务报表 qzuQq94k  
Auditing Guidelines (the～)                      审计规范指南 9zXu6<|qrL  
auditing standards                             审计准则 \pjRv  
audit-oriented working paper                          (审计)业务类工作底稿 2 z'+1+B'  
authorisation                                     授权 aQ.Iq  
authorisation of transaction                       交易的授权 aR`_h =a  
availability                                         可获得性 L~@ma(TV{K  
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balance                                      余额；差额；平衡 G3Idxs  
balance sheet                                    资产负债表 ) B-MPuB  
bank                                                 银行 )2iM<-uB  
bank account                                    银行账户，银行户头 o ?:;8]sr!  
bank statement                                 银行对账单 y0/WA4,  
barter transaction                              易货交易，以物换物交易 AZh@t?)  
basis of audit                                    审计依据 0_YxZS\  
basis of preparation                                (会计报表的)编制基础 4^d+l.F  
book of account                               账目，账簿 k98< s  
borrowing                                         借款，贷款，借债 !yoSMI-  
branch                                              分支，分支机构，分店 Ha46U6_'h  
brought forward                                (账户余额等的)承上年，承上期，承上页 w$w>N(e  
budget                                              预算 bYwI==3
 
building                                      建筑物；大楼 o|R*POM  
business conditions                                  业务情况，经营情况 `_
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business licence                               (企业等的)营业执照 *(?U  
business relation                                业务关系 r Iya\z1W  
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