[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 zA%YaekJ  
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审计词汇英汉对照 WCTmf8f  
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ability to continue as a going concern               持续经营能力 sLKk1A  
acceptability                                     可接受性，可接受程度 HNJR&U t  
acceptable level of detection risk                     检查风险的可接受水平 ~<N9ckK  
acceptance of engagement                       接受委托 o3"Nxq"U  
accepting the engagement for the first time              首次接受委托 LC1WVK/  
access to asset                                         对资产的接触 J&2J6Eq  
according to                                     根据，依据，依照 vAh'6Ob7r  
account balance                                账户余额 &\>=4)HB;  
account for                                       对……进行会计处理，核算；解释 ZUyS+60  
accounting                                        会计，会计学 F50l->F2&  
accounting advisory serve                        会计咨询服务 ^ h$^j  
accounting firm                                 会计师事务所 '[Sm w'n6-  
accounting information                      会计信息，会计资料 ~'V&[]nh8  
accounting period                             会计期间 T_)g/,5>  
accounting policies                                   会计政策 YpOcLxFL  
accounting professional bodies                 会计职业组织，会计职业团体 4wMZNa<S
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accounting records                                   会计记录
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accounting responsibility                           会计责任 )/t&a$[  
accounting service                             会计服务 ZveNe~D7C  
accounting standards                                会计准则 /78zs-  
Accounting Standards for Business Enterprises       企业会计准则 |.4
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accounting system                             会计系统 mtg=v@~  
accounting treatment                                会计处理 ;AG&QdTMh  
accuracy                                    准确性，精确性 GE8.{
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additional audit procedures                      追加审计程序 s=e`}4  
addressee                                         收件人，收信人 "S]G+/I|iw  
Administration of State-owned Assets  (the～)     国有资产管理局 $>8O2p7W  
administrative laws and regulations                 行政法规 cR{F|0X  
adverse impact                                 不利影响，负面影响 3P
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adverse opinion                                反对意见 CnpQdI  
advisory group                                  咨询组，顾问组 'fs tfk  
agency fee                                        代理费，代理费用 Jc7}z:UB  
aggregate                                          总计，合计为……  O
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alternation of document and record                 变造文件和记录 NX k~o!D  
alternative audit procedures                      替代审计程序，备选审计程序 p[O\}MAd#  
amend                                              修改，修订 vX7U|zy  
amortisation                                      摊销 5DpvMhc_  
analytical capacity                             分析能力 HUAbq }  
analytical procedures                               分析性程序 J(G-c5&=  
annual financial statements                        年度会计报表，年度财务报表 n$lVmQ6  
appendix                                          附录，附表 ?I8r2M]  
applicable                                         适用的 .=)[S5.BVq  
applicable laws and regulations                 适用的法规 o}&{Y2!x  
application systems                                  应用系统 NEUr w/  
apply consistently                              一贯地执行，一贯地实施 >~0~h:M+  
appropriate                                       适当的，合适的； .Y|wG<E  
征用，挪用 V'tqsKQ
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appropriate authorization                          适当的授权 ~ulcLvm:i  
appropriateness of audit evidence                    审计证据的适当性 48Jt5Jz_  
approval                                    批准，核准 V|hwT^h  
assertion                                    (会计报表上的)认定；确认 r#A*{4wz  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 EJP]E)  
asset                                                 资产，财产 d[{!^,%x"  
asset restructuring                             资产重组 P5
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assignment of duties                                 职责的划分 QE8`nMf  
assistant                                     助理，助理人员 VJ8'T"^Hf  
associated company                                 联属公司，联营公司 y^e3Gyk  
association                                        联合，结合；协会，社团 G!`PP  
assumption                                       假设，假定 76o3Sge:  
at a given date                                         在某一特定时日 !7f,gvk  
attestation                                         鉴证，公证 ^9`|QF  
attestation service                             鉴证服务 gAh#H ?MM  
audit adjustment                                审计调整 Qqi?DW1)-  
audit areas                                        审计领域 2cO6'?b  
audit conclusion                                审计结论 hH9~.4+*`g  
audit effectiveness                             审计效果 Yi] `"\  
audit efficiency                                  审计效率 =k*XGbU  
audit engagement letter                      审计业务约定书 LzJ`@0RrX  
audit evidence                                          审计证据 #1C]ZV] B  
audit fee                                    审计费 lX-i<0`  
audit files                                          审计档案 U{KnjoS  
audit findings                                     审计中发现的事项 }VRl L>HAC  
audit implementation stage                        审计实施阶段 @`#x: p:  
audit mark                                        审计标识 u|Oc+qA(  
audit materiality                                 审计重要性 P^# 4m  
audit method                                     审计方法 -uu&{$  
audit objective                                         审计目标，审计目的 }OhSCH'o6  
audit of financial statements                      会计报表审计，财务报表审计 'Hzc"<2Y\  
audit opinion                                     审计意见 ^Vhl@  
audit period                                      被审计期间，被审计年度 ,a?oGi  
audit plan                                          审计计划 &]Uo>Gb3!q  
audit planning                                    编制审计计划，制定审计计划，审计计划 gTgoS:M"_O  
audit planning stage                                  审计计划阶段 ]kXWeY<  
audit procedure                                审计程序 98)C 7N'  
audit programme                               审计程序表，具体审计计划 2X[oge0@  
audit report                                       审计报告 _Rb2jq(&0  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 ij|>hQC5i  
audit report with a qualified opinion                 有保留意见的审计报告 o ^ \+Ua  
audit report with an adverse opinion                否定意见的审计报告 *7-rm  
audit report with dual dates                      双重日期审计报告 REg M  
audit reporting stage                                 审计报告阶段 ~#4FL< W  
audit responsibility                                   审计责任 TpwN2 =  
audit results                                      审计结果 9R2"(.U  
audit risk                                          审计风险 ;c)( 'k <  
audit sampling                                          审计抽样 @ZjO#%Ep/  
audit sampling techniques                         审计抽样方法，审计抽样技术 z;dRzwL  
audit strategies                                  审计策略 @D!*@M6  
audit summary                                         审计总结，审计小结 n((A:b  
audit team                                         审计小组 Y8^Wu
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audit test                                    审计测试 A^p{Cq@E  
audit trail                                          审计轨迹 ^-Ygh[x  
audit work                                        审计工作 lz: :6}  
audit working paper                                 审计工作底稿 ^a`3)WBv8  
audited financial statement                        审计会计报表，已审计财务报表 U PP"-`t  
Auditing Guidelines (the～)                      审计规范指南 QxA( *1  
auditing standards                             审计准则 Ll-QhcC$  
audit-oriented working paper                          (审计)业务类工作底稿 cC>Svf[CzK  
authorisation                                     授权 <&3aP}  
authorisation of transaction                       交易的授权 5y 5Dn!`  
availability                                         可获得性 +}M3O]?4  
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balance                                      余额；差额；平衡 "&/2 @

 
balance sheet                                    资产负债表
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bank                                                 银行 me{u~9&  
bank account                                    银行账户，银行户头 A6 .wXv,  
bank statement                                 银行对账单 UKZ)Bo o  
barter transaction                              易货交易，以物换物交易 ;@Fb>lBhX  
basis of audit                                    审计依据 n}[S  
basis of preparation                                (会计报表的)编制基础 L@/IyQ[H1  
book of account                               账目，账簿 pqb`g@  
borrowing                                         借款，贷款，借债 qB,0(I1-!  
branch                                              分支，分支机构，分店 rm9> gKN;#  
brought forward                                (账户余额等的)承上年，承上期，承上页 L'S,=NYXY  
budget                                              预算 '8\9@wzv  
building                                      建筑物；大楼 wBwTJCX  
business conditions                                  业务情况，经营情况 *Cf!p\7!  
business licence                               (企业等的)营业执照 O
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business relation                                业务关系 j*gJ P !  
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