[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 s7"5NU-  
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审计词汇英汉对照 a+,zXJQYq  
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ability to continue as a going concern               持续经营能力 DyM<aT  
acceptability                                     可接受性，可接受程度 0s.X  
acceptable level of detection risk                     检查风险的可接受水平 +O!4~k^  
acceptance of engagement                       接受委托 Rv Uw,=  
accepting the engagement for the first time              首次接受委托 1a_
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access to asset                                         对资产的接触 {ug*  
according to                                     根据，依据，依照 @Zw[LIQ*  
account balance                                账户余额 +@qIDUiF3  
account for                                       对……进行会计处理，核算；解释 sOhKM
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accounting                                        会计，会计学 0 LQ%tn  
accounting advisory serve                        会计咨询服务 rp,Us#>6  
accounting firm                                 会计师事务所 v{pW/Fu~  
accounting information                      会计信息，会计资料 d-'BT( @:  
accounting period                             会计期间 ("P]bU+'>  
accounting policies                                   会计政策 K8{e f  
accounting professional bodies                 会计职业组织，会计职业团体 9=.7[-6i9  
accounting records                                   会计记录 yM# %UeZ\  
accounting responsibility                           会计责任 (CrP6]=  
accounting service                             会计服务 F!zGk(Pu  
accounting standards                                会计准则 xwa@h}\#  
Accounting Standards for Business Enterprises       企业会计准则 L7n
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accounting system                             会计系统 pMV?vH  
accounting treatment                                会计处理 ,jdTe?[*^  
accuracy                                    准确性，精确性 vf?Xt  
additional audit procedures                      追加审计程序 />2zKF?  
addressee                                         收件人，收信人 Yd]  
Administration of State-owned Assets  (the～)     国有资产管理局 m*vz   
administrative laws and regulations                 行政法规 TF~cDn
 
adverse impact                                 不利影响，负面影响 ~WKWx.ul  
adverse opinion                                反对意见 6  jU?~  
advisory group                                  咨询组，顾问组 8u7QF4 Id  
agency fee                                        代理费，代理费用 jKb4d9aX  
aggregate                                          总计，合计为…… FYIz_GTk  
alternation of document and record                 变造文件和记录 
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alternative audit procedures                      替代审计程序，备选审计程序 <z8z\4Hz  
amend                                              修改，修订 g"v6UZ\  
amortisation                                      摊销 L b-xc]  
analytical capacity                             分析能力 Zx^R-9  
analytical procedures                               分析性程序 vQ8$C 3  
annual financial statements                        年度会计报表，年度财务报表 t@!A1Vr@  
appendix                                          附录，附表 
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applicable                                         适用的 d#|%h] 6  
applicable laws and regulations                 适用的法规 JfRqOEP4Y  
application systems                                  应用系统 <4P.B?-/t  
apply consistently                              一贯地执行，一贯地实施 :eFyd`Syw  
appropriate                                       适当的，合适的； %J+k.UrM  
征用，挪用 =Y*zF>#lP  
appropriate authorization                          适当的授权 ?I"Fm J;
 
appropriateness of audit evidence                    审计证据的适当性 9F7}1cH7g@  
approval                                    批准，核准 6\USeZh  
assertion                                    (会计报表上的)认定；确认 <.:mp1,8V  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 P5__[aTD  
asset                                                 资产，财产 S^{tRPF%d  
asset restructuring                             资产重组 6W9lKD_i  
assignment of duties                                 职责的划分 CEJqo8ds  
assistant                                     助理，助理人员 "qoJIwl#q  
associated company                                 联属公司，联营公司 +>Pq]{Uf1j  
association                                        联合，结合；协会，社团 F&HvSt}l5  
assumption                                       假设，假定 m@"p#pt(_  
at a given date                                         在某一特定时日 wcW7k(+0  
attestation                                         鉴证，公证 #rQT)n  
attestation service                             鉴证服务 qRXHaQi@9  
audit adjustment                                审计调整 ~!6 I.u  
audit areas                                        审计领域 
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audit conclusion                                审计结论 HG^
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audit effectiveness                             审计效果 vdd>\r)v  
audit efficiency                                  审计效率 %'ea
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audit engagement letter                      审计业务约定书 .&.L@C
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audit evidence                                          审计证据 <7o@7r'0  
audit fee                                    审计费 * yGlX
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audit files                                          审计档案 ihD|e&  
audit findings                                     审计中发现的事项 ?f*>=;7=  
audit implementation stage                        审计实施阶段 `HILsU=|  
audit mark                                        审计标识 (zw.?ADPCT  
audit materiality                                 审计重要性 H[N~)3x  
audit method                                     审计方法 wsgT`M'J [  
audit objective                                         审计目标，审计目的 3v3`d+;&  
audit of financial statements                      会计报表审计，财务报表审计 |#EI(W?`  
audit opinion                                     审计意见 xP &@|Ag  
audit period                                      被审计期间，被审计年度 Mo\nY5  
audit plan                                          审计计划 }[OEtd{  
audit planning                                    编制审计计划，制定审计计划，审计计划 3iw.yR  
audit planning stage                                  审计计划阶段 n1)].`  
audit procedure                                审计程序 USH>`3  
audit programme                               审计程序表，具体审计计划 `+(4t4@ew  
audit report                                       审计报告 $x2G/
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audit report with a disclaimer of opinion           拒绝表示意见审计报告 GK
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audit report with a qualified opinion                 有保留意见的审计报告 lM.k*`$  
audit report with an adverse opinion                否定意见的审计报告 u?KG%  
audit report with dual dates                      双重日期审计报告 .jl^"{@ 6  
audit reporting stage                                 审计报告阶段 d.k'\1o  
audit responsibility                                   审计责任 m V}eMw  
audit results                                      审计结果 z5W;-sCz  
audit risk                                          审计风险 |T{ZDJ+  
audit sampling                                          审计抽样 w[J.?v&^  
audit sampling techniques                         审计抽样方法，审计抽样技术 eNrwkV^  
audit strategies                                  审计策略 TSj)XU {W  
audit summary                                         审计总结，审计小结 y2Vc[o(NP  
audit team                                         审计小组 Fl++rUT  
audit test                                    审计测试 |`Be(  
audit trail                                          审计轨迹 S9 @*g3  
audit work                                        审计工作 ,&jjpeZP  
audit working paper                                 审计工作底稿 Y^gIvX  
audited financial statement                        审计会计报表，已审计财务报表 `3
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Auditing Guidelines (the～)                      审计规范指南 =<U'Jtu6'  
auditing standards                             审计准则 j2jUrl  
audit-oriented working paper                          (审计)业务类工作底稿 Jo9c|\4  
authorisation                                     授权 d{DBG}/Yg  
authorisation of transaction                       交易的授权 .&/A!3pW  
availability                                         可获得性 '>>@I~<\  
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balance                                      余额；差额；平衡 ]o
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balance sheet                                    资产负债表 +'UxO'v3]  
bank                                                 银行 ~AR0,lak  
bank account                                    银行账户，银行户头 S.^x)5/,,T  
bank statement                                 银行对账单 &sGLm~m#  
barter transaction                              易货交易，以物换物交易 /_r{7Gq.  
basis of audit                                    审计依据 _RX*Ps=  
basis of preparation                                (会计报表的)编制基础 N~B'gJJDx  
book of account                               账目，账簿 P> ~Lx  
borrowing                                         借款，贷款，借债 > c.HH}O0W  
branch                                              分支，分支机构，分店 ]v.Yt/&C{  
brought forward                                (账户余额等的)承上年，承上期，承上页 D$SO 6X~  
budget                                              预算 #}xPOz7:  
building                                      建筑物；大楼 I#|ib  
business conditions                                  业务情况，经营情况 {>l`P
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business licence                               (企业等的)营业执照 s$VLVT*6  
business relation                                业务关系 ;MjOs&1f0K  
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