[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 nih0
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审计词汇英汉对照 Wk)OkIFR  
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ability to continue as a going concern               持续经营能力 ZrsBm_Rx  
acceptability                                     可接受性，可接受程度 a{L d  
acceptable level of detection risk                     检查风险的可接受水平 3yVMXK  
acceptance of engagement                       接受委托 <sBbT
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accepting the engagement for the first time              首次接受委托 @7I
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access to asset                                         对资产的接触 |5lk9<z  
according to                                     根据，依据，依照 A
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account balance                                账户余额 bbE!qk;hEP  
account for                                       对……进行会计处理，核算；解释 YNQY4\(  
accounting                                        会计，会计学 g:hjy@ w  
accounting advisory serve                        会计咨询服务 37s0e;aF  
accounting firm                                 会计师事务所 sB7# ~pA  
accounting information                      会计信息，会计资料 [CQ+p!QZ  
accounting period                             会计期间 'Gj3:-xqL  
accounting policies                                   会计政策 a A
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accounting professional bodies                 会计职业组织，会计职业团体 > T^;MS  
accounting records                                   会计记录 Fld=5B^}  
accounting responsibility                           会计责任 3LOdjT J  
accounting service                             会计服务 _852H$H\  
accounting standards                                会计准则 JMC. w!  
Accounting Standards for Business Enterprises       企业会计准则 4h|c<-`>t  
accounting system                             会计系统 0Tx6zO  
accounting treatment                                会计处理 F1*>y  
accuracy                                    准确性，精确性 ZOh`(})hy  
additional audit procedures                      追加审计程序 !|^|,"A)  
addressee                                         收件人，收信人 T&6l$1J  
Administration of State-owned Assets  (the～)     国有资产管理局 os=e|vkB*  
administrative laws and regulations                 行政法规 l9{hq/V  
adverse impact                                 不利影响，负面影响 -| $@-
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adverse opinion                                反对意见 v[1aWv:  
advisory group                                  咨询组，顾问组 ]Sf]J4eQ  
agency fee                                        代理费，代理费用 KcWN,!G  
aggregate                                          总计，合计为…… Bs^aII$  
alternation of document and record                 变造文件和记录 M:Pc,  
alternative audit procedures                      替代审计程序，备选审计程序 TM%|'^)  
amend                                              修改，修订 ]cHgleHQ  
amortisation                                      摊销 =$'6(aDH  
analytical capacity                             分析能力 f6hnTbJ  
analytical procedures                               分析性程序 d,k!qjf=r  
annual financial statements                        年度会计报表，年度财务报表 hOjk3 k  
appendix                                          附录，附表 ZMQZs~;~d  
applicable                                         适用的 u^^[Q2LDU}  
applicable laws and regulations                 适用的法规 5_GYrR2  
application systems                                  应用系统 f%][}NN)Xr  
apply consistently                              一贯地执行，一贯地实施 J,'M4O\S  
appropriate                                       适当的，合适的； mE+*)gb:Rd  
征用，挪用 em%4Ap  
appropriate authorization                          适当的授权 "g5^_UP  
appropriateness of audit evidence                    审计证据的适当性 1m4$p2j  
approval                                    批准，核准 5-:?&|JK;  
assertion                                    (会计报表上的)认定；确认 V5+=e^pa2  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 ,LHn90S  
asset                                                 资产，财产 ?gA 8x  
asset restructuring                             资产重组 &*M!lxDN  
assignment of duties                                 职责的划分 8{^kQ/]'|  
assistant                                     助理，助理人员 - YEZ]:"  
associated company                                 联属公司，联营公司 ha]VWt%}  
association                                        联合，结合；协会，社团 V(H1q`ao9  
assumption                                       假设，假定 o_izl
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at a given date                                         在某一特定时日 D+rxT: d  
attestation                                         鉴证，公证 )1?y 8_B  
attestation service                             鉴证服务 ?+))}J5N\  
audit adjustment                                审计调整 ZF!h<h&,  
audit areas                                        审计领域 cN/6SGHK  
audit conclusion                                审计结论 KI"#f$2&  
audit effectiveness                             审计效果 l!D}3jD  
audit efficiency                                  审计效率 5'OrHk;u  
audit engagement letter                      审计业务约定书 3#LlDC_WC  
audit evidence                                          审计证据
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audit fee                                    审计费 `'DmDg  
audit files                                          审计档案 rDdoOb]B  
audit findings                                     审计中发现的事项 {&&z-^  
audit implementation stage                        审计实施阶段 (~
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audit mark                                        审计标识 R$R*'l  
audit materiality                                 审计重要性 .73X3`P25  
audit method                                     审计方法 q`Go`
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audit objective                                         审计目标，审计目的 yuh *  
audit of financial statements                      会计报表审计，财务报表审计 owVX*&b{  
audit opinion                                     审计意见 L^1NY3=$  
audit period                                      被审计期间，被审计年度 ju8>:y8  
audit plan                                          审计计划 Tf>bX_L?  
audit planning                                    编制审计计划，制定审计计划，审计计划 u+ 9hL4  
audit planning stage                                  审计计划阶段 y6g&Y.:o  
audit procedure                                审计程序 xK>*yV  
audit programme                               审计程序表，具体审计计划 /J]5H  
audit report                                       审计报告 6_(&6]}66  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 &h}#HS>l  
audit report with a qualified opinion                 有保留意见的审计报告 iDpSj!x/_  
audit report with an adverse opinion                否定意见的审计报告 pIc#L>{E  
audit report with dual dates                      双重日期审计报告 tR#OjkvX  
audit reporting stage                                 审计报告阶段 l[dK[4  
audit responsibility                                   审计责任 sU=H&D99  
audit results                                      审计结果 Na<pwC  
audit risk                                          审计风险 em
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audit sampling                                          审计抽样 p/ ,=OaVU  
audit sampling techniques                         审计抽样方法，审计抽样技术 x`mG<Yt
 
audit strategies                                  审计策略 '6DBs8>1  
audit summary                                         审计总结，审计小结 6,p nw  
audit team                                         审计小组 ]}V<*f  
audit test                                    审计测试 Ugr!"Q#M  
audit trail                                          审计轨迹 B`EJb71^Xy  
audit work                                        审计工作 x[cL Bc<  
audit working paper                                 审计工作底稿 4VHn  \  
audited financial statement                        审计会计报表，已审计财务报表 &5>K l}7  
Auditing Guidelines (the～)                      审计规范指南 E fqX y>W  
auditing standards                             审计准则 N"Z{5A  
audit-oriented working paper                          (审计)业务类工作底稿 ,<.V7(|t)  
authorisation                                     授权 P?%s #I:  
authorisation of transaction                       交易的授权 ___~D dq  
availability                                         可获得性 2_>N/Z4T  
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balance                                      余额；差额；平衡 zOJ%}  
balance sheet                                    资产负债表 A@`}c,G  
bank                                                 银行 kBS9tKBWg  
bank account                                    银行账户，银行户头 n3WlZ!$  
bank statement                                 银行对账单 .7J#_*NV  
barter transaction                              易货交易，以物换物交易 9p]QM)M  
basis of audit                                    审计依据 &< z1k-&!  
basis of preparation                                (会计报表的)编制基础 [DuttFX^x  
book of account                               账目，账簿 -oGdk|Yn  
borrowing                                         借款，贷款，借债 [z:
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branch                                              分支，分支机构，分店 <|HV. O/!  
brought forward                                (账户余额等的)承上年，承上期，承上页 7P} W *  
budget                                              预算 5%"V[lDx@  
building                                      建筑物；大楼 ?d*z8w  
business conditions                                  业务情况，经营情况 p:&8sO!m  
business licence                               (企业等的)营业执照 yWmJ~/*lG  
business relation                                业务关系 0S"mVZ*P  
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