[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 n9N'}z  
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审计词汇英汉对照 Qb~&a1&s#  
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ability to continue as a going concern               持续经营能力 [[8.Xb  
acceptability                                     可接受性，可接受程度 ?~#{3b  
acceptable level of detection risk                     检查风险的可接受水平 4C[n@p2  
acceptance of engagement                       接受委托 Eh*t;J=O  
accepting the engagement for the first time              首次接受委托 xFy%&SKHg  
access to asset                                         对资产的接触 5*31nMP\  
according to                                     根据，依据，依照 \QKr2|  
account balance                                账户余额 x.-d>8-!]c  
account for                                       对……进行会计处理，核算；解释 sg!*%*XQ  
accounting                                        会计，会计学 vspub^;5\  
accounting advisory serve                        会计咨询服务 'YUx&FcM  
accounting firm                                 会计师事务所 P2^((c  
accounting information                      会计信息，会计资料 $bi@,&t;  
accounting period                             会计期间 u{"@ 4  
accounting policies                                   会计政策 OP}8u"\Z  
accounting professional bodies                 会计职业组织，会计职业团体 Jb4A!g5C  
accounting records                                   会计记录 #m<<]L(o8W  
accounting responsibility                           会计责任 0;pOQF  
accounting service                             会计服务 "-;l{tL  
accounting standards                                会计准则 A}cGag+sp  
Accounting Standards for Business Enterprises       企业会计准则 Rf.b_Y@O  
accounting system                             会计系统 m;]glAtt  
accounting treatment                                会计处理 :$"L;"  
accuracy                                    准确性，精确性 Q4JvFy0'  
additional audit procedures                      追加审计程序 =P.m5e<  
addressee                                         收件人，收信人 r$Z_Kwe.|&  
Administration of State-owned Assets  (the～)     国有资产管理局 cjel 6 nj  
administrative laws and regulations                 行政法规 T)NnWEB  
adverse impact                                 不利影响，负面影响 P,[O32i#  
adverse opinion                                反对意见 $SmmrM  
advisory group                                  咨询组，顾问组 /\_wDi+#  
agency fee                                        代理费，代理费用  MX j7Z3  
aggregate                                          总计，合计为……
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alternation of document and record                 变造文件和记录 _@47h86Q  
alternative audit procedures                      替代审计程序，备选审计程序 VYZkHjj)2i  
amend                                              修改，修订 M9/c8zZ  
amortisation                                      摊销 Vp'Zm:
 
analytical capacity                             分析能力 l`vb  
analytical procedures                               分析性程序 Hi 1@  
annual financial statements                        年度会计报表，年度财务报表 =a<};X  
appendix                                          附录，附表 M=hH:[6 &  
applicable                                         适用的 y2U^7VrO  
applicable laws and regulations                 适用的法规 RG)!v6
  
application systems                                  应用系统 /@
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apply consistently                              一贯地执行，一贯地实施 L.uX  
appropriate                                       适当的，合适的； ORV~F0d<  
征用，挪用 |@x^5Ab$T  
appropriate authorization                          适当的授权 na&?Cw  
appropriateness of audit evidence                    审计证据的适当性 {/C \GxH+  
approval                                    批准，核准 4X@ <PX5  
assertion                                    (会计报表上的)认定；确认 p. eq N  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 G 1rsd  
asset                                                 资产，财产 93-UA.+g  
asset restructuring                             资产重组 nl)!)t=n  
assignment of duties                                 职责的划分 :K ^T@F5n  
assistant                                     助理，助理人员 t?:}bw+m  
associated company                                 联属公司，联营公司 w(QU'4~  
association                                        联合，结合；协会，社团 Awo H d7M  
assumption                                       假设，假定 Zxm
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at a given date                                         在某一特定时日 lw4#xH-?  
attestation                                         鉴证，公证 iyF~:[8  
attestation service                             鉴证服务 R#ABda9  
audit adjustment                                审计调整 IcM99'P(  
audit areas                                        审计领域 )Jx+R;Z  
audit conclusion                                审计结论 v)*/E'Cr*  
audit effectiveness                             审计效果 {8)Pke  
audit efficiency                                  审计效率 4aAuE0  
audit engagement letter                      审计业务约定书 uXX3I E[  
audit evidence                                          审计证据 +*2]R~"M  
audit fee                                    审计费 $^Is|]^  
audit files                                          审计档案 )~
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audit findings                                     审计中发现的事项 nyyKA_#:5  
audit implementation stage                        审计实施阶段 L*xu<(>K  
audit mark                                        审计标识 raL!}  
audit materiality                                 审计重要性 :a M ZJm  
audit method                                     审计方法 ^gb3DNV~y  
audit objective                                         审计目标，审计目的 *=Ko"v }  
audit of financial statements                      会计报表审计，财务报表审计 G%{J.J41F  
audit opinion                                     审计意见 WaY_{
)x  
audit period                                      被审计期间，被审计年度 !_Z\K$Ns  
audit plan                                          审计计划 ke'aSD  
audit planning                                    编制审计计划，制定审计计划，审计计划 3*< O-
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audit planning stage                                  审计计划阶段 Hc`)Q vFRW  
audit procedure                                审计程序 'R&Y pR  
audit programme                               审计程序表，具体审计计划 ftS^|%p  
audit report                                       审计报告 &cnciEw1  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 "gD]K=  
audit report with a qualified opinion                 有保留意见的审计报告 .lclW0*  
audit report with an adverse opinion                否定意见的审计报告 C|#GODA  
audit report with dual dates                      双重日期审计报告 [D!-~]5  
audit reporting stage                                 审计报告阶段 f{ ;L"*L  
audit responsibility                                   审计责任 7jss3^.wA  
audit results                                      审计结果 >o=O^:/L  
audit risk                                          审计风险 LA!2!60R  
audit sampling                                          审计抽样 ,8~qnLy9  
audit sampling techniques                         审计抽样方法，审计抽样技术 b.h:~ATgN  
audit strategies                                  审计策略 :<
t%Sf  
audit summary                                         审计总结，审计小结 Y nD_:Z
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audit team                                         审计小组 <SK%W=  
audit test                                    审计测试 s"hSn_m  
audit trail                                          审计轨迹 1k=w 9  
audit work                                        审计工作 M]FA y"E  
audit working paper                                 审计工作底稿 6j*L]Sc  
audited financial statement                        审计会计报表，已审计财务报表 \<cs:C\h7  
Auditing Guidelines (the～)                      审计规范指南 .[%
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auditing standards                             审计准则 9T`$ gAI  
audit-oriented working paper                          (审计)业务类工作底稿 D<V[:~ -o  
authorisation                                     授权 ~3f`=r3/.  
authorisation of transaction                       交易的授权 9%{V?r]k  
availability                                         可获得性 1L~y!il  
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balance                                      余额；差额；平衡 ;rp("<g:>  
balance sheet                                    资产负债表 ){-Tt`0(u  
bank                                                 银行 `S `,H  
bank account                                    银行账户，银行户头 = aO1uC|6C  
bank statement                                 银行对账单 s5`CV$bz  
barter transaction                              易货交易，以物换物交易 prIPPeMdz  
basis of audit                                    审计依据 2p^Jqp`$  
basis of preparation                                (会计报表的)编制基础 [h5~1 N
 
book of account                               账目，账簿 x9DG87P~+  
borrowing                                         借款，贷款，借债 B=?m_4
\$m  
branch                                              分支，分支机构，分店 xbVvK+  
brought forward                                (账户余额等的)承上年，承上期，承上页 A7`+XqG  
budget                                              预算 vkR,Sn  
building                                      建筑物；大楼 =d+~l  
business conditions                                  业务情况，经营情况 `\p5!Iq Q  
business licence                               (企业等的)营业执照 Jw+k=>  
business relation                                业务关系 b0(bL_,  
Oax6_ kmOj  

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