[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 zxJ]"N  
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审计词汇英汉对照 Ed"h16j?z  
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ability to continue as a going concern               持续经营能力 ?u-|>N>  
acceptability                                     可接受性，可接受程度 
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acceptable level of detection risk                     检查风险的可接受水平 Mc=$/ o  
acceptance of engagement                       接受委托 %Da8{%{`Pc  
accepting the engagement for the first time              首次接受委托 V:qSy#e  
access to asset                                         对资产的接触 %kv0Wefs  
according to                                     根据，依据，依照 XnDUa3  
account balance                                账户余额 t|a2;aq_  
account for                                       对……进行会计处理，核算；解释 0Z~p%C<LW  
accounting                                        会计，会计学 AZ0;3<FfLp  
accounting advisory serve                        会计咨询服务 *$yR*}A  
accounting firm                                 会计师事务所 1s%#$ 7  
accounting information                      会计信息，会计资料 <nE>XAI_7  
accounting period                             会计期间 6 2'j!"xv  
accounting policies                                   会计政策 wr5AG<%(  
accounting professional bodies                 会计职业组织，会计职业团体 _XG/Pp)  
accounting records                                   会计记录 _  <WJ7  
accounting responsibility                           会计责任 !HrKXy0{  
accounting service                             会计服务 ?$vCW|f  
accounting standards                                会计准则 b8~Bazk  
Accounting Standards for Business Enterprises       企业会计准则 ? K;dp  
accounting system                             会计系统 &7<TAo;O  
accounting treatment                                会计处理 K17j$o^6KK  
accuracy                                    准确性，精确性 <%($7VMev  
additional audit procedures                      追加审计程序 ,#Iu 7di  
addressee                                         收件人，收信人 [f)cL6AeF  
Administration of State-owned Assets  (the～)     国有资产管理局 ~kShq%  
administrative laws and regulations                 行政法规 kB3H="3[[  
adverse impact                                 不利影响，负面影响 /~}}"zx&  
adverse opinion                                反对意见 ~T9/#-e>BF  
advisory group                                  咨询组，顾问组 Ge2q%  
agency fee                                        代理费，代理费用 6""G,"B  
aggregate                                          总计，合计为…… IzsphBI  
alternation of document and record                 变造文件和记录 e91aK  
alternative audit procedures                      替代审计程序，备选审计程序 &Nj3h(Ll  
amend                                              修改，修订 J!0DR4=Xi  
amortisation                                      摊销 s@9vY\5[9  
analytical capacity                             分析能力 q-.,nMUF  
analytical procedures                               分析性程序 ^c<ucv6.  
annual financial statements                        年度会计报表，年度财务报表 lV`Q{bd+  
appendix                                          附录，附表 Nd`%5%'::  
applicable                                         适用的 nTuJEFn{  
applicable laws and regulations                 适用的法规 M\sN@+  
application systems                                  应用系统 #OIcLEn%  
apply consistently                              一贯地执行，一贯地实施 qC}-_u7s
 
appropriate                                       适当的，合适的； ' qWALu  
征用，挪用 =o Xsb  
appropriate authorization                          适当的授权 G"\`r* O  
appropriateness of audit evidence                    审计证据的适当性 KB%"bqB|  
approval                                    批准，核准 M4zm,>?K  
assertion                                    (会计报表上的)认定；确认 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 U@gn;@\  
asset                                                 资产，财产 *FC=X)_&W  
asset restructuring                             资产重组 &S( .GdEf  
assignment of duties                                 职责的划分 PUF/#ck  
assistant                                     助理，助理人员 bvS(@  
associated company                                 联属公司，联营公司 ,a gc  
association                                        联合，结合；协会，社团 #.it]Nv{  
assumption                                       假设，假定 mX\TD0$d  
at a given date                                         在某一特定时日 |zR8rqBX;  
attestation                                         鉴证，公证 E}Y!O"CAV  
attestation service                             鉴证服务 3^R&:|,  
audit adjustment                                审计调整 9;_sC  
audit areas                                        审计领域 p;._ HJ(  
audit conclusion                                审计结论 "5-^l.CKH  
audit effectiveness                             审计效果 X*&[u7No  
audit efficiency                                  审计效率 /e7O$L)   
audit engagement letter                      审计业务约定书 7B
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audit evidence                                          审计证据 ]vgB4~4#LP  
audit fee                                    审计费 g6Q!8  
audit files                                          审计档案 Fz1_w$^  
audit findings                                     审计中发现的事项 X}tVmO?  
audit implementation stage                        审计实施阶段 m1),;RsH  
audit mark                                        审计标识 K%"5ImM  
audit materiality                                 审计重要性 LNrX;{ Z  
audit method                                     审计方法 2W/?q!t  
audit objective                                         审计目标，审计目的 cc#gEm)3C  
audit of financial statements                      会计报表审计，财务报表审计 w9NHk~LHKF  
audit opinion                                     审计意见 Kz>3 ic$I  
audit period                                      被审计期间，被审计年度 I2 j}Am  
audit plan                                          审计计划 4"{ooy^Q  
audit planning                                    编制审计计划，制定审计计划，审计计划 *$p2*%7Ne  
audit planning stage                                  审计计划阶段 Ko;{I?c  
audit procedure                                审计程序 %F!1  
audit programme                               审计程序表，具体审计计划 5!l0zLQPo  
audit report                                       审计报告 )Z(TCJ~~!  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 %K\?E98M  
audit report with a qualified opinion                 有保留意见的审计报告 BlXB7q,  
audit report with an adverse opinion                否定意见的审计报告 aemc2b*  
audit report with dual dates                      双重日期审计报告 '<rZm=48  
audit reporting stage                                 审计报告阶段 ,17hGKM  
audit responsibility                                   审计责任 V>R8GSx  
audit results                                      审计结果 UG2nX3?  
audit risk                                          审计风险 T(e!_VY|m  
audit sampling                                          审计抽样 nx8a$vI-TY  
audit sampling techniques                         审计抽样方法，审计抽样技术 ;cPy1  
audit strategies                                  审计策略 s0DGC  
audit summary                                         审计总结，审计小结 Z2TL#@  
audit team                                         审计小组 T-5nB>)  
audit test                                    审计测试 D&}3$ 7>  
audit trail                                          审计轨迹 O>^C4c!  
audit work                                        审计工作 31rx-D8o  
audit working paper                                 审计工作底稿 W0epAGrB  
audited financial statement                        审计会计报表，已审计财务报表 3E>frR\!I  
Auditing Guidelines (the～)                      审计规范指南 t*>R`,j  
auditing standards                             审计准则 qxFB%KqU  
audit-oriented working paper                          (审计)业务类工作底稿 GG@md_  
authorisation                                     授权 ix(=3/Dgz  
authorisation of transaction                       交易的授权 H2um|6>  
availability                                         可获得性 PNaay:a|  
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balance                                      余额；差额；平衡 .2>p3|F  
balance sheet                                    资产负债表 L5#P[cHzz  
bank                                                 银行 Q(<)KZIK  
bank account                                    银行账户，银行户头 YN`H BFH  
bank statement                                 银行对账单 NR -!VJQ  
barter transaction                              易货交易，以物换物交易 4g :>[q  
basis of audit                                    审计依据 t?9v^vFR  
basis of preparation                                (会计报表的)编制基础 "\}@gV#r$A  
book of account                               账目，账簿 Md0sK  
borrowing                                         借款，贷款，借债 4$*%gL;f^  
branch                                              分支，分支机构，分店 A8pIs  
brought forward                                (账户余额等的)承上年，承上期，承上页 \ C+(~9@|  
budget                                              预算 |lJX 3  
building                                      建筑物；大楼 yto,>Utzg  
business conditions                                  业务情况，经营情况 ~ECD`N<YF  
business licence                               (企业等的)营业执照 .Fnwm}  
business relation                                业务关系 ADpmvW f?  
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