[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 4Z.G  
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审计词汇英汉对照
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ability to continue as a going concern               持续经营能力 qq9fZZb  
acceptability                                     可接受性，可接受程度 ;nW#Dn9  
acceptable level of detection risk                     检查风险的可接受水平 6`Zx\bPDm  
acceptance of engagement                       接受委托
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accepting the engagement for the first time              首次接受委托 Y]!8Ymuww@  
access to asset                                         对资产的接触 (qG |.a  
according to                                     根据，依据，依照 65X$k]x  
account balance                                账户余额 !Bcd\]q  
account for                                       对……进行会计处理，核算；解释 }D02*s  
accounting                                        会计，会计学 ^@5#jS2  
accounting advisory serve                        会计咨询服务 kGR5!8$z  
accounting firm                                 会计师事务所 \D
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accounting information                      会计信息，会计资料 ?0QoYA@.$  
accounting period                             会计期间 "^_9t'0  
accounting policies                                   会计政策 vs]#?3+  
accounting professional bodies                 会计职业组织，会计职业团体  G9"2h \  
accounting records                                   会计记录 a"ZBSg(  
accounting responsibility                           会计责任 Wyh    
accounting service                             会计服务 [}-CXB  
accounting standards                                会计准则 Z \Qa6f!  
Accounting Standards for Business Enterprises       企业会计准则 Z:7X=t=  
accounting system                             会计系统 s4h3mypw
 
accounting treatment                                会计处理 VbQ9o  
accuracy                                    准确性，精确性 jLRUWg  
additional audit procedures                      追加审计程序 & c a-  
addressee                                         收件人，收信人 aMI\gCB/  
Administration of State-owned Assets  (the～)     国有资产管理局 OT/*|Pn9  
administrative laws and regulations                 行政法规 0].*eM  
adverse impact                                 不利影响，负面影响 ZtG5vdf  
adverse opinion                                反对意见 $C@v
  
advisory group                                  咨询组，顾问组 H%2Y8}  
agency fee                                        代理费，代理费用 ?fF{M%i-%  
aggregate                                          总计，合计为…… iF:`rIC  
alternation of document and record                 变造文件和记录 ^,F8 ha  
alternative audit procedures                      替代审计程序，备选审计程序 PgZeDU PP  
amend                                              修改，修订 CtItzp  
amortisation                                      摊销 U6SgV 8  
analytical capacity                             分析能力 gQHE2$i>  
analytical procedures                               分析性程序 -OY[x|0  
annual financial statements                        年度会计报表，年度财务报表 E07g^y"}i  
appendix                                          附录，附表 Id-?her>B  
applicable                                         适用的 wbg_%h:  
applicable laws and regulations                 适用的法规  O+D"7  
application systems                                  应用系统 --Dd'  
apply consistently                              一贯地执行，一贯地实施 v}w=I}<x  
appropriate                                       适当的，合适的； {p#[.E8  
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appropriate authorization                          适当的授权 Z[+H$=$%  
appropriateness of audit evidence                    审计证据的适当性 z=q   
approval                                    批准，核准 zyey5Z:7  
assertion                                    (会计报表上的)认定；确认 ;yh}$)^9  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 38(Cj~u=3  
asset                                                 资产，财产 ai/VbV'|  
asset restructuring                             资产重组 |%6zhkoufM  
assignment of duties                                 职责的划分 -8F~T ffx  
assistant                                     助理，助理人员 d3 h^L  
associated company                                 联属公司，联营公司 G}.t!"  
association                                        联合，结合；协会，社团 4E&=qC]S  
assumption                                       假设，假定 #)im9LLC#  
at a given date                                         在某一特定时日 |cZKj|0>  
attestation                                         鉴证，公证 NUiNn 7C  
attestation service                             鉴证服务 t%jB[w&,os  
audit adjustment                                审计调整 etbB;!6  
audit areas                                        审计领域 E2f9J{Ki=  
audit conclusion                                审计结论 B5%N@g$`j  
audit effectiveness                             审计效果 xv! QO  
audit efficiency                                  审计效率 e[D'0L
 
audit engagement letter                      审计业务约定书 dL9QYIfP  
audit evidence                                          审计证据 9p,<<5{  
audit fee                                    审计费  gB\ a  
audit files                                          审计档案 nr/^HjMV  
audit findings                                     审计中发现的事项 |Tz/9t  
audit implementation stage                        审计实施阶段 /mST<{(_G\  
audit mark                                        审计标识  imE5$;  
audit materiality                                 审计重要性 YE#OAfj~  
audit method                                     审计方法 }^J&D=J5V  
audit objective                                         审计目标，审计目的 Q+4
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audit of financial statements                      会计报表审计，财务报表审计 ;D5B$ @W>  
audit opinion                                     审计意见 <fY<.X  
audit period                                      被审计期间，被审计年度 v5i?4?-Z  
audit plan                                          审计计划 *.ffyBI*~  
audit planning                                    编制审计计划，制定审计计划，审计计划 Dim,HPx]d  
audit planning stage                                  审计计划阶段 H^s@qh)L  
audit procedure                                审计程序 GvQ|+vC  
audit programme                               审计程序表，具体审计计划 #vN\]e  
audit report                                       审计报告 h[c HCVM:  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 l\l\T<wa,  
audit report with a qualified opinion                 有保留意见的审计报告 AuZ?~I1  
audit report with an adverse opinion                否定意见的审计报告  G
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audit report with dual dates                      双重日期审计报告 =Ewa}$-  
audit reporting stage                                 审计报告阶段 |q$br-0+  
audit responsibility                                   审计责任 7QiJ1P.z  
audit results                                      审计结果 
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audit risk                                          审计风险 h~$Q\WCm#  
audit sampling                                          审计抽样 A{hwT,zV:  
audit sampling techniques                         审计抽样方法，审计抽样技术 @:DS/#!  
audit strategies                                  审计策略 )i; y4S  
audit summary                                         审计总结，审计小结 &Vi"m!B f  
audit team                                         审计小组 >iP>v`J  
audit test                                    审计测试 l' N>9~f  
audit trail                                          审计轨迹 e=nExY  
audit work                                        审计工作 QsYc 9]:  
audit working paper                                 审计工作底稿 _\ n'uW$  
audited financial statement                        审计会计报表，已审计财务报表 k07JMS?  
Auditing Guidelines (the～)                      审计规范指南 ZiDmx-X  
auditing standards                             审计准则 g<~[k?~J  
audit-oriented working paper                          (审计)业务类工作底稿 !ViHC}:  
authorisation                                     授权 x@bZ((w  
authorisation of transaction                       交易的授权 [|~X~AO%  
availability                                         可获得性 6.tppAO+  
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balance                                      余额；差额；平衡 Z2B59,I  
balance sheet                                    资产负债表 2l+O
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bank                                                 银行 <wTkPErUG  
bank account                                    银行账户，银行户头 kl[bDb1p  
bank statement                                 银行对账单 *>.~f<V  
barter transaction                              易货交易，以物换物交易 n15c1=
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basis of audit                                    审计依据 Ki-CJy  
basis of preparation                                (会计报表的)编制基础 ee&QZVL>  
book of account                               账目，账簿 Cm}ZeQ  
borrowing                                         借款，贷款，借债 ja2LQ
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branch                                              分支，分支机构，分店 nZQZ!Vfj  
brought forward                                (账户余额等的)承上年，承上期，承上页 WT(R =bLw  
budget                                              预算 e*vSGT$KgL  
building                                      建筑物；大楼 ~I/7{B|yX  
business conditions                                  业务情况，经营情况 =_cWCl^5  
business licence                               (企业等的)营业执照 J.
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business relation                                业务关系 0t7yK  
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