[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 6B/"M-YME  
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审计词汇英汉对照 4p8jV*:@{  
  
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ability to continue as a going concern               持续经营能力 IKDjatn  
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 mzxvfXSF  
acceptance of engagement                       接受委托 a{HgIQg_>R  
accepting the engagement for the first time              首次接受委托 j{R|]SjW2H  
access to asset                                         对资产的接触 Zk#i9[g9*  
according to                                     根据，依据，依照
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account balance                                账户余额 s6 6XdM  
account for                                       对……进行会计处理，核算；解释 !7`=rT&  
accounting                                        会计，会计学 **r?   
accounting advisory serve                        会计咨询服务 hav?mnVJ  
accounting firm                                 会计师事务所 +Z&&H'xD  
accounting information                      会计信息，会计资料 UT<bv}(J  
accounting period                             会计期间 Gd6 ;'ZCmY  
accounting policies                                   会计政策 DUKmwKM"k  
accounting professional bodies                 会计职业组织，会计职业团体 xO<-<sRA  
accounting records                                   会计记录 sQAc"S  
accounting responsibility                           会计责任 [RFK-E  
accounting service                             会计服务 Cn;H@!8<s  
accounting standards                                会计准则
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Accounting Standards for Business Enterprises       企业会计准则 @b*T4hwA.  
accounting system                             会计系统 T:%wX9W  
accounting treatment                                会计处理 d)1sP0Z_@  
accuracy                                    准确性，精确性 wu!_BCIy  
additional audit procedures                      追加审计程序 8+|V!q   
addressee                                         收件人，收信人 b/,!J]W  
Administration of State-owned Assets  (the～)     国有资产管理局 <Mn7`i   
administrative laws and regulations                 行政法规 R^M (fC  
adverse impact                                 不利影响，负面影响 2<o[@w  
adverse opinion                                反对意见 1X"H6j[w  
advisory group                                  咨询组，顾问组 @VC9gdO/  
agency fee                                        代理费，代理费用 {9.~]dI|L  
aggregate                                          总计，合计为…… @~#79B"9&  
alternation of document and record                 变造文件和记录 Sd$]b>b4O  
alternative audit procedures                      替代审计程序，备选审计程序 *CY
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amend                                              修改，修订 $ lsRg:J  
amortisation                                      摊销 (zJ$oRq  
analytical capacity                             分析能力 ok%a|Zz+]  
analytical procedures                               分析性程序 yCkW2p]s,K  
annual financial statements                        年度会计报表，年度财务报表 *o e0=  
appendix                                          附录，附表 JNM@Q  
applicable                                         适用的 ds$\vSd  
applicable laws and regulations                 适用的法规 <x0uO  
application systems                                  应用系统 S5E,f?l  
apply consistently                              一贯地执行，一贯地实施 B
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appropriate                                       适当的，合适的； b8{h[YJL2  
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appropriate authorization                          适当的授权 >RL6 Jbo|  
appropriateness of audit evidence                    审计证据的适当性 <W=[ sWJ  
approval                                    批准，核准 U??f<  
assertion                                    (会计报表上的)认定；确认 ?9z
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assessed level of control risk                           对控制风险的评估，控制风险的评估水平 !OoaE* s  
asset                                                 资产，财产 $,&gAU  
asset restructuring                             资产重组 Q0q)n=i}]  
assignment of duties                                 职责的划分 w] 5U  
assistant                                     助理，助理人员 AY/-j$5+?  
associated company                                 联属公司，联营公司 wO_pcNYZ8  
association                                        联合，结合；协会，社团 ^
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assumption                                       假设，假定 X\p`pw$  
at a given date                                         在某一特定时日 JM+sHHs  
attestation                                         鉴证，公证 x)#<.DX  
attestation service                             鉴证服务 z@%/r~?|  
audit adjustment                                审计调整 kJ#[UCqzM  
audit areas                                        审计领域 0'%+X|  
audit conclusion                                审计结论 $E`iqRB  
audit effectiveness                             审计效果 DA4edFAuE  
audit efficiency                                  审计效率 s9_`Wrg?  
audit engagement letter                      审计业务约定书 yNqm]H3<MP  
audit evidence                                          审计证据 @u"kX2>Eq  
audit fee                                    审计费 R(/[NvUb  
audit files                                          审计档案 Bgk~R.
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audit findings                                     审计中发现的事项 @q{:Oc^
 
audit implementation stage                        审计实施阶段 6Y>,e;R  
audit mark                                        审计标识 J]|6l/i  
audit materiality                                 审计重要性 C:s^s  
audit method                                     审计方法 1fO2)$Y  
audit objective                                         审计目标，审计目的 ^`TKvcgIc  
audit of financial statements                      会计报表审计，财务报表审计 @ yg|OA}  
audit opinion                                     审计意见 fbHW
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audit period                                      被审计期间，被审计年度 ,Y g5X  
audit plan                                          审计计划 s;-78ejj7  
audit planning                                    编制审计计划，制定审计计划，审计计划 2{sD*8&`  
audit planning stage                                  审计计划阶段 +9 16ZPk  
audit procedure                                审计程序 XUQW;H  
audit programme                               审计程序表，具体审计计划 9 N*S-Po=  
audit report                                       审计报告 j:v~MrQ7|  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 j h1bn  
audit report with a qualified opinion                 有保留意见的审计报告 L.IoGUxD  
audit report with an adverse opinion                否定意见的审计报告 $/<"Si&(  
audit report with dual dates                      双重日期审计报告 e}](6"t`5  
audit reporting stage                                 审计报告阶段 &e HM#as  
audit responsibility                                   审计责任 ~C/Yv&58  
audit results                                      审计结果 \'s$ZN$k  
audit risk                                          审计风险 ]5o0
 
audit sampling                                          审计抽样 Z0()pT  
audit sampling techniques                         审计抽样方法，审计抽样技术 +K$5tT6b  
audit strategies                                  审计策略 ^(dGO)/  
audit summary                                         审计总结，审计小结 kwDh |K  
audit team                                         审计小组 /`4v"f0V  
audit test                                    审计测试 a%MzNH  
audit trail                                          审计轨迹 u@=+#q~/P  
audit work                                        审计工作 #514a(6  
audit working paper                                 审计工作底稿 #RR:3ZPZC  
audited financial statement                        审计会计报表，已审计财务报表 XI@6a9Uk  
Auditing Guidelines (the～)                      审计规范指南 RI[7M
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auditing standards                             审计准则 PmPyb>HK=P  
audit-oriented working paper                          (审计)业务类工作底稿 ibZt2@GB)I  
authorisation                                     授权 097Fvt=#  
authorisation of transaction                       交易的授权 pIID=8RJ.  
availability                                         可获得性 .q5J^/kr  
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balance                                      余额；差额；平衡 !F0rd9  
balance sheet                                    资产负债表 A6?qIy  
bank                                                 银行 pgz:F#>  
bank account                                    银行账户，银行户头 iXUWIgr  
bank statement                                 银行对账单 _dYf  
barter transaction                              易货交易，以物换物交易 r,`Z.A  
basis of audit                                    审计依据 Ax5mP8S  
basis of preparation                                (会计报表的)编制基础 rQu  
book of account                               账目，账簿 '2Q.~6   
borrowing                                         借款，贷款，借债 KXoL,)Hl  
branch                                              分支，分支机构，分店 HZQD e&  
brought forward                                (账户余额等的)承上年，承上期，承上页 6)=](VmNL`  
budget                                              预算 olD@W UB  
building                                      建筑物；大楼 V]l&{hl,  
business conditions                                  业务情况，经营情况 Gt^|+[gD  
business licence                               (企业等的)营业执照 7>nhIp))  
business relation                                业务关系 .DgoOo%?"  
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