[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 `Pc<0*`a  
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审计词汇英汉对照 .>P:{''  
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ability to continue as a going concern               持续经营能力 v\@ RwtP  
acceptability                                     可接受性，可接受程度 uoe Zb=<  
acceptable level of detection risk                     检查风险的可接受水平 VuH ->  
acceptance of engagement                       接受委托 8N?D1;F;  
accepting the engagement for the first time              首次接受委托 7]ysvSM  
access to asset                                         对资产的接触 SgehOu  
according to                                     根据，依据，依照 |D%mWQng  
account balance                                账户余额 2Q5@2jT  
account for                                       对……进行会计处理，核算；解释 o[fg:/5) A  
accounting                                        会计，会计学

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accounting advisory serve                        会计咨询服务 't0M+_J  
accounting firm                                 会计师事务所 +@?'dw  
accounting information                      会计信息，会计资料 #8yo9g6  
accounting period                             会计期间 lG%697P  
accounting policies                                   会计政策 T<?kH  
accounting professional bodies                 会计职业组织，会计职业团体 o ] z#~^w  
accounting records                                   会计记录 {uoF5|O6K  
accounting responsibility                           会计责任 1 9#>\9*  
accounting service                             会计服务 LdN[N^n[H  
accounting standards                                会计准则 |iUC\F=-  
Accounting Standards for Business Enterprises       企业会计准则 Jou* e%  
accounting system                             会计系统 MGt>:&s(]  
accounting treatment                                会计处理 T,1qR:58  
accuracy                                    准确性，精确性 ^879sI  
additional audit procedures                      追加审计程序 4gsQ:3  
addressee                                         收件人，收信人 wK#*|  
Administration of State-owned Assets  (the～)     国有资产管理局 nReld :#T  
administrative laws and regulations                 行政法规 f17E2^(I(}  
adverse impact                                 不利影响，负面影响 }$'_%,  
adverse opinion                                反对意见 !]82$  
advisory group                                  咨询组，顾问组 ^jwzCo-  
agency fee                                        代理费，代理费用 J:Qx5;b
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aggregate                                          总计，合计为…… d(d<@cB
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alternation of document and record                 变造文件和记录 Zr2!}jD9a  
alternative audit procedures                      替代审计程序，备选审计程序 1BZ##xV*:G  
amend                                              修改，修订 V<jj'dZfW  
amortisation                                      摊销 tm^joK[{|J  
analytical capacity                             分析能力 -P/DmSS8V  
analytical procedures                               分析性程序 P=jsOuW  
annual financial statements                        年度会计报表，年度财务报表 Opcszq5n  
appendix                                          附录，附表 MK)}z jw  
applicable                                         适用的 a*U[;(  
applicable laws and regulations                 适用的法规 j9hfW'  
application systems                                  应用系统 NimgU Fa  
apply consistently                              一贯地执行，一贯地实施 kaB|+U9^  
appropriate                                       适当的，合适的； +KIz#uqF8Z  
征用，挪用 Y6VJr+Ap(  
appropriate authorization                          适当的授权 2a e
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appropriateness of audit evidence                    审计证据的适当性 %\HPYnIe  
approval                                    批准，核准 ^Z?m)qxvB  
assertion                                    (会计报表上的)认定；确认 >RkaFcq  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 1J"I.  
asset                                                 资产，财产 tjb$MW$('  
asset restructuring                             资产重组 ]B=*p0~j^n  
assignment of duties                                 职责的划分 *YvtT(Gt  
assistant                                     助理，助理人员 w.(WG+  
associated company                                 联属公司，联营公司 $) "\N  
association                                        联合，结合；协会，社团 <KU0K  
assumption                                       假设，假定 eTvjo(Lvx  
at a given date                                         在某一特定时日 ;WX.D]>{W  
attestation                                         鉴证，公证 $Z#~wsw  
attestation service                             鉴证服务 ?%hd3zc+f  
audit adjustment                                审计调整 WF~BCP$OR  
audit areas                                        审计领域 7cGOJA5&  
audit conclusion                                审计结论 vHcl7=)Q  
audit effectiveness                             审计效果 Yz_}*  
audit efficiency                                  审计效率 _Fa\y ZX  
audit engagement letter                      审计业务约定书 9=MNuV 9/s  
audit evidence                                          审计证据 p7;K] AW  
audit fee                                    审计费 D5P-$1KPt  
audit files                                          审计档案 >B**fZ~L  
audit findings                                     审计中发现的事项 ~Dq-q6-@t  
audit implementation stage                        审计实施阶段 JR.)CzC  
audit mark                                        审计标识 I!*P' {lh  
audit materiality                                 审计重要性 (l{8Ixs  
audit method                                     审计方法 )2?]c  
audit objective                                         审计目标，审计目的 Yu_*P-Ja6  
audit of financial statements                      会计报表审计，财务报表审计 |nx3x   
audit opinion                                     审计意见 20|_wAA5  
audit period                                      被审计期间，被审计年度 =f!A o:Uc  
audit plan                                          审计计划 SQ4^sk_!  
audit planning                                    编制审计计划，制定审计计划，审计计划 81{8F  
audit planning stage                                  审计计划阶段 Twa(RjB<  
audit procedure                                审计程序 =|1_ 6.tz  
audit programme                               审计程序表，具体审计计划 >: 6iFPP  
audit report                                       审计报告 Rh^@1{yr  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 M11\Di1  
audit report with a qualified opinion                 有保留意见的审计报告 HZRFE[ 9nb  
audit report with an adverse opinion                否定意见的审计报告 |> STb\  
audit report with dual dates                      双重日期审计报告 {L7Pha  
audit reporting stage                                 审计报告阶段 =M;F&;\8  
audit responsibility                                   审计责任 F8-GnTxa  
audit results                                      审计结果 r4SwvxhG  
audit risk                                          审计风险 {. 9BG&  
audit sampling                                          审计抽样 lz#.f,h  
audit sampling techniques                         审计抽样方法，审计抽样技术 uK" T~  
audit strategies                                  审计策略 V_J0I*Qa4  
audit summary                                         审计总结，审计小结 azv173XZ  
audit team                                         审计小组 _D{A`z  
audit test                                    审计测试 Gkuqe3

 
audit trail                                          审计轨迹 >o1dc*  
audit work                                        审计工作 u.X]K:Yow  
audit working paper                                 审计工作底稿 |hika`35K  
audited financial statement                        审计会计报表，已审计财务报表 YXWDbr:JX  
Auditing Guidelines (the～)                      审计规范指南 m)p|NdTZc8  
auditing standards                             审计准则 gdf0  
audit-oriented working paper                          (审计)业务类工作底稿 yor'"6)i  
authorisation                                     授权 ({t^/b*8  
authorisation of transaction                       交易的授权 (2H GV+Dg  
availability                                         可获得性 lg-_[!4Z  
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balance                                      余额；差额；平衡 R%RbC!P  
balance sheet                                    资产负债表 ,@f"WrQ  
bank                                                 银行 9lYfII}4(  
bank account                                    银行账户，银行户头 J"AR3b@,$?  
bank statement                                 银行对账单 qK.( wFx  
barter transaction                              易货交易，以物换物交易 Ak@!F6~  
basis of audit                                    审计依据 u:p OP  
basis of preparation                                (会计报表的)编制基础 hxL?6mhY  
book of account                               账目，账簿 Bp7p X  
borrowing                                         借款，贷款，借债 t~o"x.  
branch                                              分支，分支机构，分店 GO"|^W  
brought forward                                (账户余额等的)承上年，承上期，承上页 3Y38lP:>h  
budget                                              预算 n5d8^c!2  
building                                      建筑物；大楼 ^>l <)$s  
business conditions                                  业务情况，经营情况 c46-8z$  
business licence                               (企业等的)营业执照 3Sfd|0^  
business relation                                业务关系 o@L0ET  
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