[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 ,< g%
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审计词汇英汉对照 XQ=%a5w  
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ability to continue as a going concern               持续经营能力 oaQW~R`_  
acceptability                                     可接受性，可接受程度 q;#AlquY@  
acceptable level of detection risk                     检查风险的可接受水平 pyV`O[  
acceptance of engagement                       接受委托 9C)VW  
accepting the engagement for the first time              首次接受委托 oh-EEo4,  
access to asset                                         对资产的接触 EPJ>@A>;D  
according to                                     根据，依据，依照 Yeg<MrS4D  
account balance                                账户余额 +ZbNSN=  
account for                                       对……进行会计处理，核算；解释 WSMpX-^e@  
accounting                                        会计，会计学 `^Ll@Cx"  
accounting advisory serve                        会计咨询服务 :|9vMM^$  
accounting firm                                 会计师事务所 uD(C jHM>  
accounting information                      会计信息，会计资料 )Wle CS_
 
accounting period                             会计期间 ~IYR&GEaUG  
accounting policies                                   会计政策 &Y^4>y%  
accounting professional bodies                 会计职业组织，会计职业团体 v@]SddP,?  
accounting records                                   会计记录 ' ds2\gN  
accounting responsibility                           会计责任 Gx$m"Jeq\  
accounting service                             会计服务 .tKBmq0xo"  
accounting standards                                会计准则 LCSvw  
Accounting Standards for Business Enterprises       企业会计准则 qv(3qY  
accounting system                             会计系统 OCu_v%G0  
accounting treatment                                会计处理 5/Qu5/  
accuracy                                    准确性，精确性 8?8V; 
 
additional audit procedures                      追加审计程序 0rL.~2)V  
addressee                                         收件人，收信人 Zj -#"Gm  
Administration of State-owned Assets  (the～)     国有资产管理局 <pV8 +V)  
administrative laws and regulations                 行政法规 )PvnB=wy  
adverse impact                                 不利影响，负面影响 ~~|Iw=:  
adverse opinion                                反对意见 f3Zf97i  
advisory group                                  咨询组，顾问组 8x-19#  
agency fee                                        代理费，代理费用 P>rRD`Yy\  
aggregate                                          总计，合计为…… qqo#H O  
alternation of document and record                 变造文件和记录 mxZ+r#|di  
alternative audit procedures                      替代审计程序，备选审计程序 z2{y<a9;?  
amend                                              修改，修订  >d`GNE  
amortisation                                      摊销 Q3%]  
analytical capacity                             分析能力 E[#VWM I  
analytical procedures                               分析性程序 0R? @JC  
annual financial statements                        年度会计报表，年度财务报表 Z
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appendix                                          附录，附表 w0;4O)H$O  
applicable                                         适用的 va_u4  
applicable laws and regulations                 适用的法规 ^[.}DNR95(  
application systems                                  应用系统 LU;zpXg\  
apply consistently                              一贯地执行，一贯地实施  I!? Xq  
appropriate                                       适当的，合适的； XYR q"{Id  
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appropriate authorization                          适当的授权 [-[59H[6)  
appropriateness of audit evidence                    审计证据的适当性 Ep
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approval                                    批准，核准 h STcL:b   
assertion                                    (会计报表上的)认定；确认 kJl^,q
 
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 
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asset                                                 资产，财产 LZ_0=Xx%  
asset restructuring                             资产重组 D
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assignment of duties                                 职责的划分 kh#QT_y  
assistant                                     助理，助理人员  3#
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associated company                                 联属公司，联营公司 ECA<%
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association                                        联合，结合；协会，社团 N@tKgx  
assumption                                       假设，假定 mWYrUI  
at a given date                                         在某一特定时日 Z[w}PN,xV  
attestation                                         鉴证，公证 )V~=B]  
attestation service                             鉴证服务 [uGsF0#e  
audit adjustment                                审计调整 yYGs]+  
audit areas                                        审计领域 f8[O]MrO;  
audit conclusion                                审计结论 Ph]b6  
audit effectiveness                             审计效果 ~b
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audit efficiency                                  审计效率 ,
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audit engagement letter                      审计业务约定书 pTi7Xy!Cw  
audit evidence                                          审计证据 T0dD:sN  
audit fee                                    审计费 , @UO
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audit files                                          审计档案 jZ-s6r2=  
audit findings                                     审计中发现的事项 $.C-
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audit implementation stage                        审计实施阶段 Q<u?BA/  
audit mark                                        审计标识 C{m%]jKH  
audit materiality                                 审计重要性 <A=1]'1\r  
audit method                                     审计方法 B(1-u!pz  
audit objective                                         审计目标，审计目的 e`b#,=  
audit of financial statements                      会计报表审计，财务报表审计 Z@dVK`nD  
audit opinion                                     审计意见 VQqBo~  
audit period                                      被审计期间，被审计年度 L(C`<iE&3  
audit plan                                          审计计划 $m#^0%  
audit planning                                    编制审计计划，制定审计计划，审计计划 XX/s@C  
audit planning stage                                  审计计划阶段 =K0%bI  
audit procedure                                审计程序 d/yF}%0QI  
audit programme                               审计程序表，具体审计计划 Z5(9=8h B/  
audit report                                       审计报告 tnnGM,"ol  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 ;6``t+]q   
audit report with a qualified opinion                 有保留意见的审计报告 d2Q*1Q@u  
audit report with an adverse opinion                否定意见的审计报告 q 0F6MAXj  
audit report with dual dates                      双重日期审计报告 xE@/8
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audit reporting stage                                 审计报告阶段 MZ$uWm`/  
audit responsibility                                   审计责任 -_Z4)"k  
audit results                                      审计结果 {aUTTEu  
audit risk                                          审计风险 XEA5A.uc  
audit sampling                                          审计抽样 CnL=s6XD'  
audit sampling techniques                         审计抽样方法，审计抽样技术 -O\i^?lD;
 
audit strategies                                  审计策略 "g5{NjimY  
audit summary                                         审计总结，审计小结 131(0nl)=I  
audit team                                         审计小组 LWJ ?p-X  
audit test                                    审计测试 YyxU/UnhG  
audit trail                                          审计轨迹 s*la`(x  
audit work                                        审计工作 2lsUC QI;  
audit working paper                                 审计工作底稿 }ww/e\|Nt=  
audited financial statement                        审计会计报表，已审计财务报表 -MS#YcsV  
Auditing Guidelines (the～)                      审计规范指南 *'{-!Y  
auditing standards                             审计准则 G*+^b'7  
audit-oriented working paper                          (审计)业务类工作底稿 T%)E!: }v  
authorisation                                     授权 LE<J<~2Z  
authorisation of transaction                       交易的授权 M]r?m@)  
availability                                         可获得性 ;_"|#  
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balance                                      余额；差额；平衡 dWQs
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balance sheet                                    资产负债表 h*l
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bank                                                 银行 ?MRY*[$  
bank account                                    银行账户，银行户头 4{F1GW  
bank statement                                 银行对账单 Qh&Qsyo%  
barter transaction                              易货交易，以物换物交易 -:ucp2  
basis of audit                                    审计依据 =J]WVA,GqA  
basis of preparation                                (会计报表的)编制基础 t([}a~1}  
book of account                               账目，账簿 -sQ[f18  
borrowing                                         借款，贷款，借债 &$/ #"lW,V  
branch                                              分支，分支机构，分店 <v0`r2^S{-  
brought forward                                (账户余额等的)承上年，承上期，承上页 =|P &G~]  
budget                                              预算 ;B=aK"\  
building                                      建筑物；大楼 *z VN6wG{  
business conditions                                  业务情况，经营情况 eo9/  
business licence                               (企业等的)营业执照
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business relation                                业务关系 JnsJ]_<  
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