[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  At@H  
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审计词汇英汉对照 !{>'jvH  
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ability to continue as a going concern               持续经营能力 @y]ek/  
acceptability                                     可接受性，可接受程度 8iA[w-Pv  
acceptable level of detection risk                     检查风险的可接受水平 G)t_;iNL|  
acceptance of engagement                       接受委托 
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accepting the engagement for the first time              首次接受委托 Pqu]?X  
access to asset                                         对资产的接触 $KHw=<:)/  
according to                                     根据，依据，依照 5$$Yce=k  
account balance                                账户余额 M#Kke
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account for                                       对……进行会计处理，核算；解释 42]
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accounting                                        会计，会计学 D~P3~ ^  
accounting advisory serve                        会计咨询服务 Xt} 4B#  
accounting firm                                 会计师事务所 Td(eNe_4T  
accounting information                      会计信息，会计资料 41Ga-0p  
accounting period                             会计期间 A{NKHn>%`  
accounting policies                                   会计政策 <;kcy :s  
accounting professional bodies                 会计职业组织，会计职业团体 +-2o b90_m  
accounting records                                   会计记录 ,Pi!%an w  
accounting responsibility                           会计责任 Bie#GKc  
accounting service                             会计服务 Q
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accounting standards                                会计准则 ( f]@lNmx  
Accounting Standards for Business Enterprises       企业会计准则 UI2TW)^
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accounting system                             会计系统 e<A6=}  
accounting treatment                                会计处理 [`J91=  
accuracy                                    准确性，精确性 3EkCM_]  
additional audit procedures                      追加审计程序  ddK\q!0  
addressee                                         收件人，收信人 1V ,Mk#_  
Administration of State-owned Assets  (the～)     国有资产管理局 4*Uzomb?q  
administrative laws and regulations                 行政法规 L Y:%k|L9  
adverse impact                                 不利影响，负面影响 <fSWX>pR  
adverse opinion                                反对意见 UlP2VKM1&  
advisory group                                  咨询组，顾问组 0{Uc/  
agency fee                                        代理费，代理费用 u1 Z;n  
aggregate                                          总计，合计为…… 8FT]B/^&m  
alternation of document and record                 变造文件和记录 *Ri\7CqU"6  
alternative audit procedures                      替代审计程序，备选审计程序 }uR[H2D`L  
amend                                              修改，修订 qTZ\;[CrP"  
amortisation                                      摊销 (/gv U80  
analytical capacity                             分析能力 j)nL!":O  
analytical procedures                               分析性程序 #)r^ZA&E  
annual financial statements                        年度会计报表，年度财务报表 S4 j5
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appendix                                          附录，附表 DplS\}='s  
applicable                                         适用的 MpK3+4UMa  
applicable laws and regulations                 适用的法规 ~ECIL7,  
application systems                                  应用系统 t|PQ4g<  
apply consistently                              一贯地执行，一贯地实施 !\< [}2}  
appropriate                                       适当的，合适的； W{RZ@3ZY  
征用，挪用 t]IHQ8  
appropriate authorization                          适当的授权 #7Fdmnu`  
appropriateness of audit evidence                    审计证据的适当性 cslZ;  
approval                                    批准，核准 &2,3R}B/  
assertion                                    (会计报表上的)认定；确认 'GI| t  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 &=^YN"=Z  
asset                                                 资产，财产 `.z"Q%uz  
asset restructuring                             资产重组 gU&y5s~  
assignment of duties                                 职责的划分 lfw|Q@  
assistant                                     助理，助理人员 nnOgmI7  
associated company                                 联属公司，联营公司 w!dgIS$  
association                                        联合，结合；协会，社团 9r.h^  
assumption                                       假设，假定 38GkV.e}$  
at a given date                                         在某一特定时日 6& (bL<8b  
attestation                                         鉴证，公证 &HQ_e$1  
attestation service                             鉴证服务 ;9CbioO
 
audit adjustment                                审计调整 tVv/G~(  
audit areas                                        审计领域 de/oK c  
audit conclusion                                审计结论 I A%ZCdA;  
audit effectiveness                             审计效果 %*zV&H   
audit efficiency                                  审计效率 i/.#`  
audit engagement letter                      审计业务约定书 tzShds  
audit evidence                                          审计证据 F;bkV}^  
audit fee                                    审计费 AQ&vq$  
audit files                                          审计档案 8NkyT_\  
audit findings                                     审计中发现的事项 Cnr=1E=  
audit implementation stage                        审计实施阶段 <z#.J]  
audit mark                                        审计标识 Ss
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audit materiality                                 审计重要性 ?edf$-"z/  
audit method                                     审计方法 .mHVJ5^:4\  
audit objective                                         审计目标，审计目的 `?{6L#  
audit of financial statements                      会计报表审计，财务报表审计 (%c&Km7K  
audit opinion                                     审计意见 h`
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audit period                                      被审计期间，被审计年度 Y\Z6u)  
audit plan                                          审计计划 Cc
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audit planning                                    编制审计计划，制定审计计划，审计计划 /Y=_EOS  
audit planning stage                                  审计计划阶段 -{}(U  
audit procedure                                审计程序 bY-koJo  
audit programme                               审计程序表，具体审计计划 Lv?jg?$  
audit report                                       审计报告 #Iu"qu  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 znB+RiV8  
audit report with a qualified opinion                 有保留意见的审计报告 ^F'~|zc"C  
audit report with an adverse opinion                否定意见的审计报告 +DG-MM%\  
audit report with dual dates                      双重日期审计报告 3:O|p[2)L  
audit reporting stage                                 审计报告阶段 @SH[<c  
audit responsibility                                   审计责任 /d+v4GIB  
audit results                                      审计结果 M]|]b-#  
audit risk                                          审计风险 ?0'e_s  
audit sampling                                          审计抽样 b# Dd  
audit sampling techniques                         审计抽样方法，审计抽样技术 `YUeVz>q?  
audit strategies                                  审计策略 rK3KxG  
audit summary                                         审计总结，审计小结 ^OV!Q\j.q  
audit team                                         审计小组 nuDu  
audit test                                    审计测试 `ZZ3!$czR  
audit trail                                          审计轨迹 fWPa1E@  
audit work                                        审计工作 NT2XG&$W>  
audit working paper                                 审计工作底稿 4X", :B}  
audited financial statement                        审计会计报表，已审计财务报表 ZbiC=uh  
Auditing Guidelines (the～)                      审计规范指南 y #C9@C  
auditing standards                             审计准则 9_?<T;]"  
audit-oriented working paper                          (审计)业务类工作底稿 =jKu=!QPq  
authorisation                                     授权 +PnuWK$  
authorisation of transaction                       交易的授权 mU(v9Jpf7  
availability                                         可获得性 z;?ztpa@  
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balance                                      余额；差额；平衡 _k :BY  
balance sheet                                    资产负债表 ePZ
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bank                                                 银行 {Mj- $G"  
bank account                                    银行账户，银行户头 8b
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bank statement                                 银行对账单 Buso `G
 
barter transaction                              易货交易，以物换物交易 @{UUB=}9  
basis of audit                                    审计依据 33KC O  
basis of preparation                                (会计报表的)编制基础 skXzck  
book of account                               账目，账簿 t^Lb}A#$4  
borrowing                                         借款，贷款，借债 </Y(4Xwf=  
branch                                              分支，分支机构，分店 n&o"RE 0~0  
brought forward                                (账户余额等的)承上年，承上期，承上页 J5{  
budget                                              预算 V;g) P  
building                                      建筑物；大楼 vz#-uw,O:  
business conditions                                  业务情况，经营情况 .N>*+U>>P  
business licence                               (企业等的)营业执照 g-jg;Ri  
business relation                                业务关系 JU;`c>8=)  
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