[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 ],?rFK{O  
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审计词汇英汉对照 PNSV?RT*pG  
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A ~36)3W[4  
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ability to continue as a going concern               持续经营能力 <]SI-  
acceptability                                     可接受性，可接受程度 $X>$)U'p&-  
acceptable level of detection risk                     检查风险的可接受水平 DX*eN"z[  
acceptance of engagement                       接受委托 &B3[:nS2  
accepting the engagement for the first time              首次接受委托 Epl\(  
access to asset                                         对资产的接触 hk +@ngh%  
according to                                     根据，依据，依照 2 SJN;A~}  
account balance                                账户余额 fcim4dfP  
account for                                       对……进行会计处理，核算；解释 U= Gw(  
accounting                                        会计，会计学 L/YEW7M  
accounting advisory serve                        会计咨询服务 &F8N$H  
accounting firm                                 会计师事务所 $=
IJ-_'o  
accounting information                      会计信息，会计资料 fMRv:kNAt  
accounting period                             会计期间 M6j!_0j  
accounting policies                                   会计政策 #835$v Oe  
accounting professional bodies                 会计职业组织，会计职业团体 y<h~jz#hkq  
accounting records                                   会计记录 vC# *w,  
accounting responsibility                           会计责任 1+{V^)V?  
accounting service                             会计服务 e hgUp =  
accounting standards                                会计准则 !U6 x_  
Accounting Standards for Business Enterprises       企业会计准则 8iB}gHe9  
accounting system                             会计系统 T>!Y-e.q  
accounting treatment                                会计处理 :vsF4  
accuracy                                    准确性，精确性 oZ/z{`  
additional audit procedures                      追加审计程序 t&oNC6  
addressee                                         收件人，收信人 RRasX;
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Administration of State-owned Assets  (the～)     国有资产管理局 MYmH
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administrative laws and regulations                 行政法规 )Rlh [Y& r  
adverse impact                                 不利影响，负面影响 " iz'x-wy  
adverse opinion                                反对意见 2fa1jl  
advisory group                                  咨询组，顾问组 0+iaO"%  
agency fee                                        代理费，代理费用 R)>F*GsR  
aggregate                                          总计，合计为…… S5,y!K]C~  
alternation of document and record                 变造文件和记录 wqZ*$M  
alternative audit procedures                      替代审计程序，备选审计程序 e2}5< 7  
amend                                              修改，修订 ri]"a?Rm  
amortisation                                      摊销 ~vL`[J
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analytical capacity                             分析能力 $YPU(y  
analytical procedures                               分析性程序 kwM1f=!-  
annual financial statements                        年度会计报表，年度财务报表 ;7HL/-  
appendix                                          附录，附表 o)M= ; !  
applicable                                         适用的 3jJd)C R  
applicable laws and regulations                 适用的法规 ##+f/Fxym  
application systems                                  应用系统 ]bui"-tlK  
apply consistently                              一贯地执行，一贯地实施 (Cc!Iw'0M  
appropriate                                       适当的，合适的； hd'JXKMy  
征用，挪用 /Tc I  
appropriate authorization                          适当的授权 O 8\wH  
appropriateness of audit evidence                    审计证据的适当性 _[kZ:#  
approval                                    批准，核准 ^&Re-{ES]  
assertion                                    (会计报表上的)认定；确认 <*vWcCS1  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 *oW^P~m/  
asset                                                 资产，财产 m,
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asset restructuring                             资产重组 QrX 5Kwq  
assignment of duties                                 职责的划分 ; *@lH%u  
assistant                                     助理，助理人员 F4#^jat{  
associated company                                 联属公司，联营公司 F.DR
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association                                        联合，结合；协会，社团 ,t!K? Y  
assumption                                       假设，假定 p_Yx"nO7  
at a given date                                         在某一特定时日 mjI $z3  
attestation                                         鉴证，公证 'A#bBn,|  
attestation service                             鉴证服务 %"C%pA  
audit adjustment                                审计调整 b14WIgjsl  
audit areas                                        审计领域 >}p'E9J?r  
audit conclusion                                审计结论 kuZs30^  
audit effectiveness                             审计效果 7/UdE:~]*=  
audit efficiency                                  审计效率 |#Q4e51H  
audit engagement letter                      审计业务约定书 Rr!oT?6J?  
audit evidence                                          审计证据 , iy;L_N  
audit fee                                    审计费 PI thv[F  
audit files                                          审计档案 Bm\OH#  
audit findings                                     审计中发现的事项 kvoEnwBe_  
audit implementation stage                        审计实施阶段 q'  
audit mark                                        审计标识 Di ^7@}kQS  
audit materiality                                 审计重要性 8euh]+  
audit method                                     审计方法 ;Q}pmBkqB  
audit objective                                         审计目标，审计目的 KsG>,# Q  
audit of financial statements                      会计报表审计，财务报表审计 R3<2Z0lqy  
audit opinion                                     审计意见 4Up3x+bg  
audit period                                      被审计期间，被审计年度 Wb7z&vj  
audit plan                                          审计计划 h88IP:bo  
audit planning                                    编制审计计划，制定审计计划，审计计划 YZHqy++x  
audit planning stage                                  审计计划阶段 \U
\k$ (  
audit procedure                                审计程序 q]}1/JZS  
audit programme                               审计程序表，具体审计计划 l`' lqnhv  
audit report                                       审计报告 h{BO\^6x  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 F,NS:mE  
audit report with a qualified opinion                 有保留意见的审计报告 @:M?Re`L  
audit report with an adverse opinion                否定意见的审计报告 'C")X  
audit report with dual dates                      双重日期审计报告 xtN=?WjVe0  
audit reporting stage                                 审计报告阶段 @9}SHS  
audit responsibility                                   审计责任 yrgb6)]nm@  
audit results                                      审计结果 "KhVS  
audit risk                                          审计风险 % QKlvmI"  
audit sampling                                          审计抽样 efnj5|JSV  
audit sampling techniques                         审计抽样方法，审计抽样技术 }2;{}J  
audit strategies                                  审计策略 >.}ewz&9o  
audit summary                                         审计总结，审计小结 n~e#Y<IP\1  
audit team                                         审计小组 /`x)B(b  
audit test                                    审计测试 L( ni6-  
audit trail                                          审计轨迹 3L5o8?[  
audit work                                        审计工作 1(ud(8?|  
audit working paper                                 审计工作底稿 6Y-sc*5  
audited financial statement                        审计会计报表，已审计财务报表 MV,;l94?%=  
Auditing Guidelines (the～)                      审计规范指南 M)T
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auditing standards                             审计准则 ~p'DPg4  
audit-oriented working paper                          (审计)业务类工作底稿 h5>38Kd  
authorisation                                     授权 DP-euz  
authorisation of transaction                       交易的授权 xn`<g|"#  
availability                                         可获得性 HHMv%H]M  
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balance                                      余额；差额；平衡 $S(q;Y  
balance sheet                                    资产负债表 @m99xF\e  
bank                                                 银行 H{4/~Z  
bank account                                    银行账户，银行户头 ?->&)oAh  
bank statement                                 银行对账单 I$#)k^
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barter transaction                              易货交易，以物换物交易 YJ[Jo3M@j0  
basis of audit                                    审计依据 (qQ|s@O  
basis of preparation                                (会计报表的)编制基础 (9X>E+0E  
book of account                               账目，账簿 MY$-D+#/
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borrowing                                         借款，贷款，借债 R2%>y5dD  
branch                                              分支，分支机构，分店 i)[8dv  
brought forward                                (账户余额等的)承上年，承上期，承上页 -1P*4H2a  
budget                                              预算 |!=KLJUA  
building                                      建筑物；大楼 ?xgrr7  
business conditions                                  业务情况，经营情况 SA'c}gP  
business licence                               (企业等的)营业执照 TzW1+DxM5  
business relation                                业务关系 hV6
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