[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 1$A7 BP  
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审计词汇英汉对照 C71\9K*X  
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ability to continue as a going concern               持续经营能力 d z-  
acceptability                                     可接受性，可接受程度 v;=|-y  
acceptable level of detection risk                     检查风险的可接受水平 N,oN3mFF  
acceptance of engagement                       接受委托 ZKk*2EK]2z  
accepting the engagement for the first time              首次接受委托 J.t tJOP  
access to asset                                         对资产的接触 ggQBQ/ L  
according to                                     根据，依据，依照 E:!qncL:  
account balance                                账户余额 Oo-%;l`&  
account for                                       对……进行会计处理，核算；解释 zJxO\  
accounting                                        会计，会计学 E;*JD x  
accounting advisory serve                        会计咨询服务 TmH'_t.*T~  
accounting firm                                 会计师事务所 1
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accounting information                      会计信息，会计资料 
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accounting period                             会计期间 pz uR H1[  
accounting policies                                   会计政策 *F_ dP
  
accounting professional bodies                 会计职业组织，会计职业团体 3M@!?=|U  
accounting records                                   会计记录 v"Z`#Bi  
accounting responsibility                           会计责任 {(00,6M)i  
accounting service                             会计服务 w%Bo7 'o)V  
accounting standards                                会计准则 @0v%5@  
Accounting Standards for Business Enterprises       企业会计准则 Y<h [5  
accounting system                             会计系统 <0 %X:q<  
accounting treatment                                会计处理 |^&j'k+A  
accuracy                                    准确性，精确性 FxK2 1  
additional audit procedures                      追加审计程序 I"_``*/1  
addressee                                         收件人，收信人 -C  
Administration of State-owned Assets  (the～)     国有资产管理局 7K.in3M(  
administrative laws and regulations                 行政法规 C=y[WsT   
adverse impact                                 不利影响，负面影响 vwc)d{ND  
adverse opinion                                反对意见 cW|M4`  
advisory group                                  咨询组，顾问组 8Ev,9  
agency fee                                        代理费，代理费用 8`$lsD  
aggregate                                          总计，合计为…… Q*GJ REC  
alternation of document and record                 变造文件和记录 eG F{.]  
alternative audit procedures                      替代审计程序，备选审计程序 kN'.e*  
amend                                              修改，修订 A/xo'G  
amortisation                                      摊销 $@R[$/  
analytical capacity                             分析能力 O=A(x m#  
analytical procedures                               分析性程序 q|EE em  
annual financial statements                        年度会计报表，年度财务报表  }
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appendix                                          附录，附表 i^O(JC  
applicable                                         适用的 DXH"`1[-  
applicable laws and regulations                 适用的法规 :SUU)jLq  
application systems                                  应用系统 h^`!kp  
apply consistently                              一贯地执行，一贯地实施 !.^%*6f  
appropriate                                       适当的，合适的； G\I DgPj`  
征用，挪用 5Vj t!%?r  
appropriate authorization                          适当的授权 CnvM>]  
appropriateness of audit evidence                    审计证据的适当性 3WTNWz#h  
approval                                    批准，核准 *pZhwO!D  
assertion                                    (会计报表上的)认定；确认 |J_kS90=  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 .=u8`,sO  
asset                                                 资产，财产 x9lG$0k:V  
asset restructuring                             资产重组 X / {;  
assignment of duties                                 职责的划分 .dr-I7&!  
assistant                                     助理，助理人员 SFaG` T=  
associated company                                 联属公司，联营公司 a2vZ'  
association                                        联合，结合；协会，社团 'T_Vm% \)  
assumption                                       假设，假定 HK/T`p#  
at a given date                                         在某一特定时日 B0&W wa:  
attestation                                         鉴证，公证  >bo_  
attestation service                             鉴证服务 E#T6rd P  
audit adjustment                                审计调整 2y"|l  
audit areas                                        审计领域 c-ud $0)c  
audit conclusion                                审计结论 zdh&,!] F6  
audit effectiveness                             审计效果 F(5(cr 7K  
audit efficiency                                  审计效率 vnrP;T=^  
audit engagement letter                      审计业务约定书
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audit evidence                                          审计证据 |oL}c!0vs  
audit fee                                    审计费 iFi6,V*PRt  
audit files                                          审计档案 2/coa+Qkv]  
audit findings                                     审计中发现的事项 7/:C[J4GTN  
audit implementation stage                        审计实施阶段 W-ctx"9DS  
audit mark                                        审计标识 Mjr19_.S  
audit materiality                                 审计重要性 7w_cKR1;  
audit method                                     审计方法 ._$tNGI4  
audit objective                                         审计目标，审计目的 10C,\  
audit of financial statements                      会计报表审计，财务报表审计 ,o\-'   
audit opinion                                     审计意见 RdtF5#\z  
audit period                                      被审计期间，被审计年度 FK2* O  
audit plan                                          审计计划 z
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audit planning                                    编制审计计划，制定审计计划，审计计划 n!Dy-)!`O  
audit planning stage                                  审计计划阶段 a#_=c>h;  
audit procedure                                审计程序 )uJu.foE  
audit programme                               审计程序表，具体审计计划 h\@\*Xz<v  
audit report                                       审计报告 2^*a$OJ  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 Z^'i16  
audit report with a qualified opinion                 有保留意见的审计报告 qVpV ZH!  
audit report with an adverse opinion                否定意见的审计报告 DviRD[+q"  
audit report with dual dates                      双重日期审计报告 X`n)]~  
audit reporting stage                                 审计报告阶段 t[yu3U  
audit responsibility                                   审计责任 lebwGW,!  
audit results                                      审计结果 Tw{}Ht_Qq  
audit risk                                          审计风险 ]3%( '8/  
audit sampling                                          审计抽样 VPAi[<FzOG  
audit sampling techniques                         审计抽样方法，审计抽样技术 5R?[My  
audit strategies                                  审计策略 63EwV p/|  
audit summary                                         审计总结，审计小结 n*Q~<`T  
audit team                                         审计小组 bIR&e E  
audit test                                    审计测试 1F*3K3T {  
audit trail                                          审计轨迹 a*oqhOTQ  
audit work                                        审计工作 7tEkQZMDI  
audit working paper                                 审计工作底稿 {&bjjM  
audited financial statement                        审计会计报表，已审计财务报表 {4%B^+}T  
Auditing Guidelines (the～)                      审计规范指南 )e1&[0  
auditing standards                             审计准则 6~t;&)6J  
audit-oriented working paper                          (审计)业务类工作底稿 KO~_  
authorisation                                     授权 ^^O @ [ _  
authorisation of transaction                       交易的授权 pel{
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availability                                         可获得性 hS?pc<~`#  
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balance                                      余额；差额；平衡 }#0i1]n$D  
balance sheet                                    资产负债表 D  (>,#F  
bank                                                 银行 K TQy pv  
bank account                                    银行账户，银行户头 FM80F_G^z  
bank statement                                 银行对账单 2EU((Q`>=(  
barter transaction                              易货交易，以物换物交易 *j9hjq0j  
basis of audit                                    审计依据 ^E)*i#."4  
basis of preparation                                (会计报表的)编制基础 Bc^%1  
book of account                               账目，账簿 8`0/?MZ)   
borrowing                                         借款，贷款，借债 T=NF5kj-=  
branch                                              分支，分支机构，分店 vzr?#FG  
brought forward                                (账户余额等的)承上年，承上期，承上页 mHiV};$  
budget                                              预算 6G^x%s  
building                                      建筑物；大楼 )yOdRRP  
business conditions                                  业务情况，经营情况 h.~:UR*   
business licence                               (企业等的)营业执照 IO*}N"  
business relation                                业务关系 qir/Sa'[  
Al0 i{.V  

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