[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 {z *`* O@  
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审计词汇英汉对照 M =6  
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ability to continue as a going concern               持续经营能力 &8@ a"  
acceptability                                     可接受性，可接受程度 ;1L7+.A  
acceptable level of detection risk                     检查风险的可接受水平 N3o kN8d  
acceptance of engagement                       接受委托 L0>w|LpRc  
accepting the engagement for the first time              首次接受委托 S<nbNSu6+  
access to asset                                         对资产的接触 pb}4{]sI  
according to                                     根据，依据，依照 y];@ M<<?e  
account balance                                账户余额 V(<(k,8
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account for                                       对……进行会计处理，核算；解释 @W\H%VR  
accounting                                        会计，会计学 Aj "SSX!L  
accounting advisory serve                        会计咨询服务 CQ^I;[=d  
accounting firm                                 会计师事务所 ZA8FX  
accounting information                      会计信息，会计资料 0uO<7IW9  
accounting period                             会计期间 =qFDrDt  
accounting policies                                   会计政策 A:YWXcg  
accounting professional bodies                 会计职业组织，会计职业团体 LAPCL&Z  
accounting records                                   会计记录 H <ugc  
accounting responsibility                           会计责任 hsHtLH+@  
accounting service                             会计服务 =*Y=u6?  
accounting standards                                会计准则 -KU@0G  
Accounting Standards for Business Enterprises       企业会计准则 4!0nM|~  
accounting system                             会计系统 tqT-9sEXX.  
accounting treatment                                会计处理 @ )m9#F  
accuracy                                    准确性，精确性 8,YxCm ie  
additional audit procedures                      追加审计程序 5H |< h  
addressee                                         收件人，收信人 ?Qdp#K]WX  
Administration of State-owned Assets  (the～)     国有资产管理局 (]*!`(_b  
administrative laws and regulations                 行政法规 W!4xE  
adverse impact                                 不利影响，负面影响 ;P2(C >|  
adverse opinion                                反对意见 I<L<xwh1(E  
advisory group                                  咨询组，顾问组 Z=CY6Zu7  
agency fee                                        代理费，代理费用 $,#,yl ol  
aggregate                                          总计，合计为…… rBovC  
alternation of document and record                 变造文件和记录 B)L;ja  
alternative audit procedures                      替代审计程序，备选审计程序 SM
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amend                                              修改，修订 ,Z p9,nf  
amortisation                                      摊销 X^ZUm  
analytical capacity                             分析能力 NZ?|#53  
analytical procedures                               分析性程序 "Go)t+-  
annual financial statements                        年度会计报表，年度财务报表 @AAkE Wo)_  
appendix                                          附录，附表 e \ rb  
applicable                                         适用的 jj*e.t:F  
applicable laws and regulations                 适用的法规 XqK\'8]\Mw  
application systems                                  应用系统 z]F4Z'(e.  
apply consistently                              一贯地执行，一贯地实施 B#9T6|2  
appropriate                                       适当的，合适的； 8GFA}_(^R  
征用，挪用 rCFTch"  
appropriate authorization                          适当的授权 DC8,ns]!y  
appropriateness of audit evidence                    审计证据的适当性 {uuvgFC  
approval                                    批准，核准 }%I)bU  
assertion                                    (会计报表上的)认定；确认 0&|,HK  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 d*TpHLm  
asset                                                 资产，财产 RXU#.=xvy  
asset restructuring                             资产重组 W_z?t;  
assignment of duties                                 职责的划分 gw`}eA$  
assistant                                     助理，助理人员 HOY9{>E}z  
associated company                                 联属公司，联营公司 t(F] -[  
association                                        联合，结合；协会，社团 w =S7zzL)  
assumption                                       假设，假定 Rooem dCM  
at a given date                                         在某一特定时日 b(McH*_8e  
attestation                                         鉴证，公证 J>Uzd, /  
attestation service                             鉴证服务 8GD!]t#  
audit adjustment                                审计调整 p$A`qx<M_  
audit areas                                        审计领域 k1   
audit conclusion                                审计结论 58 Rmq/6s  
audit effectiveness                             审计效果 9Ucn 6[W  
audit efficiency                                  审计效率 H<6/i@ly  
audit engagement letter                      审计业务约定书 Z/@%MEU[zl  
audit evidence                                          审计证据 :g[G&Ds8  
audit fee                                    审计费 34P5[j!h  
audit files                                          审计档案 \XXS;  
audit findings                                     审计中发现的事项 VT&R1)c  
audit implementation stage                        审计实施阶段 T c{]w?V  
audit mark                                        审计标识 ,Cckp! 6  
audit materiality                                 审计重要性 Kzd`|+?'`M  
audit method                                     审计方法 -j 6U{l  
audit objective                                         审计目标，审计目的 >@o}l:*  
audit of financial statements                      会计报表审计，财务报表审计 );. q:"  
audit opinion                                     审计意见 044*@a5f  
audit period                                      被审计期间，被审计年度 "nK (+Z  
audit plan                                          审计计划 @|^2 +K/  
audit planning                                    编制审计计划，制定审计计划，审计计划 t"@:a Y"  
audit planning stage                                  审计计划阶段
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audit procedure                                审计程序 (gl/NH!  
audit programme                               审计程序表，具体审计计划 VIxt;yE  
audit report                                       审计报告 kFG>Km(y}  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 *0,?QS-a  
audit report with a qualified opinion                 有保留意见的审计报告 buhn~ c  
audit report with an adverse opinion                否定意见的审计报告 LF~=,S  
audit report with dual dates                      双重日期审计报告 Sr`gQ#b@r}  
audit reporting stage                                 审计报告阶段 7gV"pa
  
audit responsibility                                   审计责任 NgnHo\)  
audit results                                      审计结果 ( |1 $zF+  
audit risk                                          审计风险 \ l+RX*  
audit sampling                                          审计抽样 Eqg(U0k0  
audit sampling techniques                         审计抽样方法，审计抽样技术 RJ_ratKN*g  
audit strategies                                  审计策略 
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audit summary                                         审计总结，审计小结 $z+iB;x  
audit team                                         审计小组 {t$ vsR  
audit test                                    审计测试 2dr[0
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audit trail                                          审计轨迹 .wD>0Ig  
audit work                                        审计工作 q(Y<cJ?X  
audit working paper                                 审计工作底稿  OT9\K_  
audited financial statement                        审计会计报表，已审计财务报表 J(\"\
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Auditing Guidelines (the～)                      审计规范指南 o4b!U%  
auditing standards                             审计准则 OKp(A  
audit-oriented working paper                          (审计)业务类工作底稿 \"qXlTQ1_9  
authorisation                                     授权 ) -9G*3  
authorisation of transaction                       交易的授权 =$g8"[4   
availability                                         可获得性 .Jz$)R  
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balance                                      余额；差额；平衡 b\%=mN
 
balance sheet                                    资产负债表 Es kh=xA {  
bank                                                 银行 WG;1[o&  
bank account                                    银行账户，银行户头 >,`/ z  
bank statement                                 银行对账单 'r%`(Z{~  
barter transaction                              易货交易，以物换物交易 l|ZwZix
 
basis of audit                                    审计依据 hgE!)UE  
basis of preparation                                (会计报表的)编制基础 ~$f+]7  
book of account                               账目，账簿 '!!w|kd  
borrowing                                         借款，贷款，借债 +0=u]  
branch                                              分支，分支机构，分店 .BXZ\r`  
brought forward                                (账户余额等的)承上年，承上期，承上页 q phN  
budget                                              预算 6-#f1D 6  
building                                      建筑物；大楼 A>$VkGo  
business conditions                                  业务情况，经营情况 "RH2%  
business licence                               (企业等的)营业执照 GG\]}UjX  
business relation                                业务关系 )}?'1ciHI  
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