[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 H<bYm]a%  
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审计词汇英汉对照 F"o K*s  
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ability to continue as a going concern               持续经营能力 uEqL Dg  
acceptability                                     可接受性，可接受程度 i! 5zHn  
acceptable level of detection risk                     检查风险的可接受水平 zyb
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acceptance of engagement                       接受委托 t@dv$W2 "  
accepting the engagement for the first time              首次接受委托 stn/   
access to asset                                         对资产的接触 O~Eju  
according to                                     根据，依据，依照 GcXh V  
account balance                                账户余额 )xKZ)SxV  
account for                                       对……进行会计处理，核算；解释 l!z)
gto  
accounting                                        会计，会计学 Pyfj[m4+}  
accounting advisory serve                        会计咨询服务 rt-^?2c?  
accounting firm                                 会计师事务所 );-?~   
accounting information                      会计信息，会计资料 R0|dKKzS  
accounting period                             会计期间 `a*_b9  
accounting policies                                   会计政策 x,)|;HXm  
accounting professional bodies                 会计职业组织，会计职业团体 3^NHVg  
accounting records                                   会计记录 l0hcNEj{W  
accounting responsibility                           会计责任 RE~9L5i5  
accounting service                             会计服务 PX7@3Y  
accounting standards                                会计准则 }.bhs
y  
Accounting Standards for Business Enterprises       企业会计准则 =z_.RE  
accounting system                             会计系统 /1A3 Sw  
accounting treatment                                会计处理 Y|%s =0M  
accuracy                                    准确性，精确性 c;X8:Z=ja  
additional audit procedures                      追加审计程序 "N'|N.,  
addressee                                         收件人，收信人 O"%b@$p\L  
Administration of State-owned Assets  (the～)     国有资产管理局 Vqr#%.N  
administrative laws and regulations                 行政法规 glk-: #  
adverse impact                                 不利影响，负面影响 f,S,35`qa  
adverse opinion                                反对意见 U tb"6_   
advisory group                                  咨询组，顾问组 ,ddoI
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agency fee                                        代理费，代理费用 8n_!WDD  
aggregate                                          总计，合计为…… `cu W^/c  
alternation of document and record                 变造文件和记录 LU'<EXUbY  
alternative audit procedures                      替代审计程序，备选审计程序 9 GEMmo3  
amend                                              修改，修订 cOz8YVR-  
amortisation                                      摊销 nj
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analytical capacity                             分析能力 ."HDUo2D7  
analytical procedures                               分析性程序 =8` !Ph@(  
annual financial statements                        年度会计报表，年度财务报表 $hND!T+;  
appendix                                          附录，附表 {w/{)BnPG  
applicable                                         适用的 =E E>QM  
applicable laws and regulations                 适用的法规 _c[ Bjip  
application systems                                  应用系统 7sgK+ ip  
apply consistently                              一贯地执行，一贯地实施 SQ$|s%)oB  
appropriate                                       适当的，合适的； _>:R]2Ew  
征用，挪用 }q8|t3  
appropriate authorization                          适当的授权 v@_^h}h/,=  
appropriateness of audit evidence                    审计证据的适当性 32#|BBY  
approval                                    批准，核准 V]4g- CS[  
assertion                                    (会计报表上的)认定；确认 hDPZj#(c  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 `;X~$uS  
asset                                                 资产，财产 I[P43>F3  
asset restructuring                             资产重组 W
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assignment of duties                                 职责的划分 GPyr;FV!s  
assistant                                     助理，助理人员 ,drbj.0-  
associated company                                 联属公司，联营公司 [9}D
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association                                        联合，结合；协会，社团 _f^JXd,7v  
assumption                                       假设，假定 ,tZJSfHB  
at a given date                                         在某一特定时日 g3fxf(iY(  
attestation                                         鉴证，公证 q$#5>5&  
attestation service                             鉴证服务 }M
W7,F
 
audit adjustment                                审计调整 Ev%_8CO4e  
audit areas                                        审计领域 /RWQ+Zf-Y]  
audit conclusion                                审计结论 397IbZ\  
audit effectiveness                             审计效果 U;PGBoe  
audit efficiency                                  审计效率 )\xDo<@  
audit engagement letter                      审计业务约定书 *!mT#Vm^  
audit evidence                                          审计证据 Oq[2<ept  
audit fee                                    审计费 pv3SAO4  
audit files                                          审计档案 9V]{q  
audit findings                                     审计中发现的事项 -}
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audit implementation stage                        审计实施阶段 H{tG:KH  
audit mark                                        审计标识 wWh)yfPh8H  
audit materiality                                 审计重要性 d3,%Z &  
audit method                                     审计方法 F=T};b  
audit objective                                         审计目标，审计目的 u*W6fg/"  
audit of financial statements                      会计报表审计，财务报表审计 4y:pj7h  
audit opinion                                     审计意见 LtJl\m.th  
audit period                                      被审计期间，被审计年度 `<cnb!]  
audit plan                                          审计计划 %$'YP  
audit planning                                    编制审计计划，制定审计计划，审计计划 6}q
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audit planning stage                                  审计计划阶段 W##~gqZ/  
audit procedure                                审计程序 ff{L=uj  
audit programme                               审计程序表，具体审计计划 &"_5?7_N  
audit report                                       审计报告 sWG_MEbu  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 zw2qv'  
audit report with a qualified opinion                 有保留意见的审计报告 ulA||  
audit report with an adverse opinion                否定意见的审计报告 +VE] .*T  
audit report with dual dates                      双重日期审计报告 qD]&&"B  
audit reporting stage                                 审计报告阶段 c] '- :=  
audit responsibility                                   审计责任 :gwM$2vv  
audit results                                      审计结果 ],?$&  
audit risk                                          审计风险 _NwB7@ e  
audit sampling                                          审计抽样 !e<D2><^  
audit sampling techniques                         审计抽样方法，审计抽样技术 6g6BE^o\  
audit strategies                                  审计策略 J*%XtRio  
audit summary                                         审计总结，审计小结 p?6`mH  
audit team                                         审计小组 %}`zq8Q
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audit test                                    审计测试 @,9cpaL3  
audit trail                                          审计轨迹 u#Z#NP ~F0  
audit work                                        审计工作  << X
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audit working paper                                 审计工作底稿 XCP/e p  
audited financial statement                        审计会计报表，已审计财务报表 [$x&J6jF.  
Auditing Guidelines (the～)                      审计规范指南 -jPrf:3)  
auditing standards                             审计准则 bE6 :pGr  
audit-oriented working paper                          (审计)业务类工作底稿 4?u<i=i  
authorisation                                     授权 EE,57(  
authorisation of transaction                       交易的授权 eBN!!Y:7  
availability                                         可获得性 VhfMj|  
B h!zev~u1)`  
balance                                      余额；差额；平衡 cYeC7l"  
balance sheet                                    资产负债表 LBw$K0  
bank                                                 银行 DI)!x {"  
bank account                                    银行账户，银行户头 GN=ugP 9  
bank statement                                 银行对账单 8*7,qX  
barter transaction                              易货交易，以物换物交易 ^U8^P]{R|  
basis of audit                                    审计依据 E3~Wyfd7  
basis of preparation                                (会计报表的)编制基础 .7`c(9<  
book of account                               账目，账簿 !k}]`z^d  
borrowing                                         借款，贷款，借债 q+J;^u"E  
branch                                              分支，分支机构，分店 S=^kR [O"  
brought forward                                (账户余额等的)承上年，承上期，承上页 Y0?<~G f  
budget                                              预算 X
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building                                      建筑物；大楼 qOD:+b  
business conditions                                  业务情况，经营情况 2 {I(A2  
business licence                               (企业等的)营业执照 8-_\Q2vG  
business relation                                业务关系 b"PRa|]  
X$0&tmum  

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