[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 [t {vYo  
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审计词汇英汉对照 rat=)n)"t  
  
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ability to continue as a going concern               持续经营能力 ~l;yr @  
acceptability                                     可接受性，可接受程度 5Xp$yX =  
acceptable level of detection risk                     检查风险的可接受水平 9 vB9k@9  
acceptance of engagement                       接受委托 E6,`Ld;c[  
accepting the engagement for the first time              首次接受委托 Kh>?!`lL  
access to asset                                         对资产的接触 9m%7
dsv  
according to                                     根据，依据，依照 \/? ! 6~  
account balance                                账户余额 $
ijx#a&O  
account for                                       对……进行会计处理，核算；解释 -fb1cv~N  
accounting                                        会计，会计学 ?y+\v'3v  
accounting advisory serve                        会计咨询服务 U;x99Go:  
accounting firm                                 会计师事务所 j4.Qvj >:4  
accounting information                      会计信息，会计资料 Q3 K
;kS  
accounting period                             会计期间 Ej;Vr~Wi  
accounting policies                                   会计政策 (2\li{$e  
accounting professional bodies                 会计职业组织，会计职业团体 Yt\E/*%  
accounting records                                   会计记录 NTXws 4'D  
accounting responsibility                           会计责任 '?&B5C  
accounting service                             会计服务 >VpP/Qf  
accounting standards                                会计准则 FCsyKdM  
Accounting Standards for Business Enterprises       企业会计准则 4v rm&k  
accounting system                             会计系统 sV9{4T~#|  
accounting treatment                                会计处理 [V!^\g\6  
accuracy                                    准确性，精确性 ?AqrlR]5  
additional audit procedures                      追加审计程序 k+W  
addressee                                         收件人，收信人 },?-$eyX  
Administration of State-owned Assets  (the～)     国有资产管理局 ?7r
mw y\  
administrative laws and regulations                 行政法规 F?yh23&_4  
adverse impact                                 不利影响，负面影响 Bbn832iMUY  
adverse opinion                                反对意见 nOA,x  
advisory group                                  咨询组，顾问组 h$#4ebp  
agency fee                                        代理费，代理费用 bAA'=z<  
aggregate                                          总计，合计为…… T>
AI 0R3  
alternation of document and record                 变造文件和记录 m? \#vw$
 
alternative audit procedures                      替代审计程序，备选审计程序 xEd#~`Jmr  
amend                                              修改，修订 +lY\r +;  
amortisation                                      摊销 R47I\{  
analytical capacity                             分析能力 rRF+\cP?.  
analytical procedures                               分析性程序 s+OvS9et_  
annual financial statements                        年度会计报表，年度财务报表 pn ~/!y  
appendix                                          附录，附表 BP7<^`i&  
applicable                                         适用的 [A.eVuV;+  
applicable laws and regulations                 适用的法规 A;/Xt  
application systems                                  应用系统 'tq\<y
 
apply consistently                              一贯地执行，一贯地实施 QrrZF.
 
appropriate                                       适当的，合适的； ;&7qw69k  
征用，挪用 D9@<#2-  
appropriate authorization                          适当的授权 )VSGqY r#  
appropriateness of audit evidence                    审计证据的适当性 +E""8kW- Z  
approval                                    批准，核准 DbPBgD>Q  
assertion                                    (会计报表上的)认定；确认 ul5::  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 DcFV^8O&  
asset                                                 资产，财产 ]ci|$@V  
asset restructuring                             资产重组 0*]<RM  
assignment of duties                                 职责的划分 v]d?6g  
assistant                                     助理，助理人员 z~A(IQO  
associated company                                 联属公司，联营公司 $yR{ZFo  
association                                        联合，结合；协会，社团 N8/Au= De_  
assumption                                       假设，假定 R[ +]d|L  
at a given date                                         在某一特定时日 ] BP^.N=  
attestation                                         鉴证，公证 l")o!N?  
attestation service                             鉴证服务 Bt`r6v;\  
audit adjustment                                审计调整 `siy!R  
audit areas                                        审计领域 CM@"l
V_  
audit conclusion                                审计结论 FrE/K_L  
audit effectiveness                             审计效果 zL[U;  
audit efficiency                                  审计效率 @/ovdf{  
audit engagement letter                      审计业务约定书 *SAcH_I2$>  
audit evidence                                          审计证据 sVZ}nq{  
audit fee                                    审计费  hE?GO,  
audit files                                          审计档案 O+3D 5*  
audit findings                                     审计中发现的事项 CsQ}P)  
audit implementation stage                        审计实施阶段 'DB({s  
audit mark                                        审计标识 H f E;$  
audit materiality                                 审计重要性 )Lv6vnT>  
audit method                                     审计方法 %CfTqbB  
audit objective                                         审计目标，审计目的 8)2u@sx%  
audit of financial statements                      会计报表审计，财务报表审计 "p_[A  
audit opinion                                     审计意见 5Dh&ez`oR'  
audit period                                      被审计期间，被审计年度 hF{mm(qyv  
audit plan                                          审计计划 6`{)p&9  
audit planning                                    编制审计计划，制定审计计划，审计计划 U]R|ej  
audit planning stage                                  审计计划阶段 B+e~k?O]1  
audit procedure                                审计程序 ;tIIEc  
audit programme                               审计程序表，具体审计计划 {3yws4  
audit report                                       审计报告 0^tJX1L  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 a6K$omu  
audit report with a qualified opinion                 有保留意见的审计报告 %%-Tjw o  
audit report with an adverse opinion                否定意见的审计报告 uma9yIk  
audit report with dual dates                      双重日期审计报告 &b#NF1Q.  
audit reporting stage                                 审计报告阶段 /(}l[jf  
audit responsibility                                   审计责任 s13 d*  
audit results                                      审计结果 '\3.isTsx  
audit risk                                          审计风险 s9)8{z  
audit sampling                                          审计抽样 tZ
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audit sampling techniques                         审计抽样方法，审计抽样技术 )-7(Hv
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audit strategies                                  审计策略 DyV[+P  
audit summary                                         审计总结，审计小结 A UO0  
audit team                                         审计小组 /)HEx&SQmZ  
audit test                                    审计测试 B\~3p4S  
audit trail                                          审计轨迹 +r34\mAO  
audit work                                        审计工作 (4/`@;[  
audit working paper                                 审计工作底稿 "Mu$3w  
audited financial statement                        审计会计报表，已审计财务报表 W71#N
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Auditing Guidelines (the～)                      审计规范指南 [O =)FiY-  
auditing standards                             审计准则 L?pvz}  
audit-oriented working paper                          (审计)业务类工作底稿 \}_7^)S;  
authorisation                                     授权 Hwi7oXP  
authorisation of transaction                       交易的授权 S&g-  
availability                                         可获得性 tLGwF3e$A  
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balance                                      余额；差额；平衡 PfMOc+ q  
balance sheet                                    资产负债表 t3kh]2t  
bank                                                 银行 I5 7<0  
bank account                                    银行账户，银行户头 jZgnt{  
bank statement                                 银行对账单 ;?[+vf")  
barter transaction                              易货交易，以物换物交易 r_2VExk  
basis of audit                                    审计依据 7.=s1~p  
basis of preparation                                (会计报表的)编制基础 N,'qMoNf  
book of account                               账目，账簿 w[7HY@[  
borrowing                                         借款，贷款，借债 zj0pP{y
 
branch                                              分支，分支机构，分店 QrRCsy70  
brought forward                                (账户余额等的)承上年，承上期，承上页 pPqbD}p  
budget                                              预算 XT;IEZQZ  
building                                      建筑物；大楼 {d5ur@G1  
business conditions                                  业务情况，经营情况 AZm)$@e)  
business licence                               (企业等的)营业执照 :=fHPT  
business relation                                业务关系 l<:)rg^,  
CMB$RLf  

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