[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 x p$0J<2  
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审计词汇英汉对照 Ebk@x=
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ability to continue as a going concern               持续经营能力 @6tx5D?  
acceptability                                     可接受性，可接受程度 hg&AQk  
acceptable level of detection risk                     检查风险的可接受水平 _HL3XT  
acceptance of engagement                       接受委托 c~C W-%wN  
accepting the engagement for the first time              首次接受委托 7xcYM  
access to asset                                         对资产的接触 x$
p\ocA  
according to                                     根据，依据，依照 <;T7qEIlo  
account balance                                账户余额 3z ry %qV=  
account for                                       对……进行会计处理，核算；解释 YS~x-5OE\  
accounting                                        会计，会计学 |UaI
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accounting advisory serve                        会计咨询服务 N1-LM9S  
accounting firm                                 会计师事务所 ;K_B,@:'  
accounting information                      会计信息，会计资料 m6gr!aT  
accounting period                             会计期间 M]{!Nx  
accounting policies                                   会计政策  y1saE  
accounting professional bodies                 会计职业组织，会计职业团体 I"!{HnSG`  
accounting records                                   会计记录 pJ (l=a  
accounting responsibility                           会计责任 .edZKmC6  
accounting service                             会计服务 ^ Q}1&w%  
accounting standards                                会计准则 W | }Hl{}  
Accounting Standards for Business Enterprises       企业会计准则 @88 efF  
accounting system                             会计系统 /l`XJs  
accounting treatment                                会计处理 lyPXlt  
accuracy                                    准确性，精确性 7lpVK]  
additional audit procedures                      追加审计程序 =V , _  
addressee                                         收件人，收信人 !<)_ F  
Administration of State-owned Assets  (the～)     国有资产管理局 r/v&tU  
administrative laws and regulations                 行政法规 ^/uGcz|.  
adverse impact                                 不利影响，负面影响 I6fpXPP).  
adverse opinion                                反对意见 IO'Q}bU4vs  
advisory group                                  咨询组，顾问组 `iI"rlc  
agency fee                                        代理费，代理费用 _7<U[63  
aggregate                                          总计，合计为…… Y[DKj!v  
alternation of document and record                 变造文件和记录 Yp)U'8{h c  
alternative audit procedures                      替代审计程序，备选审计程序 L_r &'B  
amend                                              修改，修订 )-{~7@yqZ  
amortisation                                      摊销 m0,9yY::wj  
analytical capacity                             分析能力 Dfo9jY
Pf  
analytical procedures                               分析性程序 Hn~1x'$  
annual financial statements                        年度会计报表，年度财务报表 MocH>^,  
appendix                                          附录，附表 1sJN^BvuG  
applicable                                         适用的 cn0F z"d  
applicable laws and regulations                 适用的法规 THp `!l  
application systems                                  应用系统 |gz,Ip{  
apply consistently                              一贯地执行，一贯地实施 6Ts`5$e  
appropriate                                       适当的，合适的； (?!0__NN;  
征用，挪用 $yAfs3/%)s  
appropriate authorization                          适当的授权 ihWz/
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appropriateness of audit evidence                    审计证据的适当性 m5pVt4  
approval                                    批准，核准 U VKN#"_{  
assertion                                    (会计报表上的)认定；确认 SS~Q;
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assessed level of control risk                           对控制风险的评估，控制风险的评估水平 m{ fQL  
asset                                                 资产，财产 Uz|]}t5V  
asset restructuring                             资产重组 DE ws+y-*  
assignment of duties                                 职责的划分 ,LZ:y1z'V-  
assistant                                     助理，助理人员 L'Zud,JKg  
associated company                                 联属公司，联营公司 Y zS*p~|  
association                                        联合，结合；协会，社团 r\d:fot  
assumption                                       假设，假定 }hYE6~pr  
at a given date                                         在某一特定时日 q1Sm#_7  
attestation                                         鉴证，公证 0 l@P]_qq`  
attestation service                             鉴证服务 xW =$j|  
audit adjustment                                审计调整 r<v%Zp  
audit areas                                        审计领域 y7OG[L/  
audit conclusion                                审计结论 (do=o&9pm  
audit effectiveness                             审计效果 >G2 -kL_  
audit efficiency                                  审计效率 P{eR
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audit engagement letter                      审计业务约定书 ]LTc)[5Zj  
audit evidence                                          审计证据 0Q>|s_  
audit fee                                    审计费 _vH!0@QFU  
audit files                                          审计档案 c5e\ckqm^  
audit findings                                     审计中发现的事项 L@r.R_*H?s  
audit implementation stage                        审计实施阶段 GuWBl$|+b  
audit mark                                        审计标识 XB-|gPk  
audit materiality                                 审计重要性 dA/o4co  
audit method                                     审计方法 4d G-  
audit objective                                         审计目标，审计目的 ssITe.,ny  
audit of financial statements                      会计报表审计，财务报表审计 _
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audit opinion                                     审计意见 Rk%M~D*-  
audit period                                      被审计期间，被审计年度 dY<#a,e S  
audit plan                                          审计计划 3gy;$}Lq T  
audit planning                                    编制审计计划，制定审计计划，审计计划 3 ?F@jEQk  
audit planning stage                                  审计计划阶段 *hs<Ez.cC  
audit procedure                                审计程序 2TEeP7  
audit programme                               审计程序表，具体审计计划 "n }fEVJ,  
audit report                                       审计报告 J.2]k m  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 ,
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audit report with a qualified opinion                 有保留意见的审计报告 lO> 7`2x=F  
audit report with an adverse opinion                否定意见的审计报告  /kU@S
 
audit report with dual dates                      双重日期审计报告 *u'`XRJU/  
audit reporting stage                                 审计报告阶段 Xl6ZV,1=n7  
audit responsibility                                   审计责任 #0^3Wm`X;  
audit results                                      审计结果 So%1R Y{)  
audit risk                                          审计风险 $Wzv$4
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audit sampling                                          审计抽样 Y0O<]2yVx  
audit sampling techniques                         审计抽样方法，审计抽样技术  _np>({  
audit strategies                                  审计策略 V)QR!4De  
audit summary                                         审计总结，审计小结 ( L\G!pP.  
audit team                                         审计小组 ysJhP .  
audit test                                    审计测试 "Vp:z V<S  
audit trail                                          审计轨迹 ]#q7}Sd  
audit work                                        审计工作 +1jqCW  
audit working paper                                 审计工作底稿 6XL9 qb~X  
audited financial statement                        审计会计报表，已审计财务报表 )|R0_9CLV  
Auditing Guidelines (the～)                      审计规范指南 ioa_AG6B
 
auditing standards                             审计准则 .N5R?fmD  
audit-oriented working paper                          (审计)业务类工作底稿 ((>3,%B`  
authorisation                                     授权 GdeR#%z  
authorisation of transaction                       交易的授权 ^%$W S,  
availability                                         可获得性 2mU-LQ1WN  
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balance                                      余额；差额；平衡 lEbR)B,  
balance sheet                                    资产负债表 0*
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bank                                                 银行 V'f5-E0  
bank account                                    银行账户，银行户头 #u5;utY:F  
bank statement                                 银行对账单 TgE.=` "7  
barter transaction                              易货交易，以物换物交易 H&=4y) /.  
basis of audit                                    审计依据 |DPpp/  
basis of preparation                                (会计报表的)编制基础 Ldj^O9p(  
book of account                               账目，账簿 &R FM d=  
borrowing                                         借款，贷款，借债 h8= MVh(I  
branch                                              分支，分支机构，分店 VueQP|  
brought forward                                (账户余额等的)承上年，承上期，承上页 '`~(Fkj  
budget                                              预算 UH,4b`b  
building                                      建筑物；大楼 P}WhE  
business conditions                                  业务情况，经营情况 *o\Y~U-so  
business licence                               (企业等的)营业执照 =
"w8U'  
business relation                                业务关系 VmH_0IM^6  
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