[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 I~ SFY>s  
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审计词汇英汉对照 :v-,-3AG  
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ability to continue as a going concern               持续经营能力 ]N'4q}<5o  
acceptability                                     可接受性，可接受程度 '\7&Iz:%  
acceptable level of detection risk                     检查风险的可接受水平 BGB.SN#q+  
acceptance of engagement                       接受委托 b#e|#!Je  
accepting the engagement for the first time              首次接受委托 imS&N.*3m  
access to asset                                         对资产的接触 t;%MSedn  
according to                                     根据，依据，依照 d cht8nX7~  
account balance                                账户余额 /i~n**HeF?  
account for                                       对……进行会计处理，核算；解释 5geZ6]|  
accounting                                        会计，会计学 !ImtnU}  
accounting advisory serve                        会计咨询服务 `Oi6o[a  
accounting firm                                 会计师事务所 l$p"%5]_  
accounting information                      会计信息，会计资料 5#?
HL
 
accounting period                             会计期间 +>h'^/rAE  
accounting policies                                   会计政策 yw?UA  
accounting professional bodies                 会计职业组织，会计职业团体 %}~Ncn_r  
accounting records                                   会计记录 .=b)Ae c  
accounting responsibility                           会计责任 &_6B{Q  
accounting service                             会计服务 u|8V7*)3  
accounting standards                                会计准则 *O-si%@]
  
Accounting Standards for Business Enterprises       企业会计准则 @6DV?VL  
accounting system                             会计系统 \h/aD1&g  
accounting treatment                                会计处理 _
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accuracy                                    准确性，精确性 _Ai\XS Am  
additional audit procedures                      追加审计程序 Qgv-QcI{  
addressee                                         收件人，收信人 dJg72?"ka  
Administration of State-owned Assets  (the～)     国有资产管理局 _E
ZrZB  
administrative laws and regulations                 行政法规 c/}bx52>u  
adverse impact                                 不利影响，负面影响 qxwD4L`S  
adverse opinion                                反对意见 Q_R&+@ju  
advisory group                                  咨询组，顾问组 T*C]:=)  
agency fee                                        代理费，代理费用 D(S^g+rd  
aggregate                                          总计，合计为…… ;-sF%c  
alternation of document and record                 变造文件和记录  #`2*V  
alternative audit procedures                      替代审计程序，备选审计程序 au1(.(  
amend                                              修改，修订 3m`y?Dd  
amortisation                                      摊销 j.rJfbE|X  
analytical capacity                             分析能力 3
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analytical procedures                               分析性程序 VJ(#FA2  
annual financial statements                        年度会计报表，年度财务报表 Z4Qq#iHZR  
appendix                                          附录，附表 ('p~h-9Vi  
applicable                                         适用的 j1,ir  
applicable laws and regulations                 适用的法规 $'VFb=?XrK  
application systems                                  应用系统 1~q|
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apply consistently                              一贯地执行，一贯地实施 *9Nq^ +  
appropriate                                       适当的，合适的； V`"A|Y  
征用，挪用 Y;XEC;PXD  
appropriate authorization                          适当的授权 ]q@6&]9  
appropriateness of audit evidence                    审计证据的适当性 ) crhF9!4  
approval                                    批准，核准 /e}NZo{)g  
assertion                                    (会计报表上的)认定；确认 JuT~~Z  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 ] Vbv64M3  
asset                                                 资产，财产 2^7VDqLc  
asset restructuring                             资产重组 4jl
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assignment of duties                                 职责的划分 h{cJ S9e}  
assistant                                     助理，助理人员 F&lvofy23  
associated company                                 联属公司，联营公司 +Te;L
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association                                        联合，结合；协会，社团 "M.vu}~>  
assumption                                       假设，假定 V"@]PI pr  
at a given date                                         在某一特定时日 It@.U|  
attestation                                         鉴证，公证 beYaQz/@W  
attestation service                             鉴证服务 *G#W],~0  
audit adjustment                                审计调整 r6`v-TY(/  
audit areas                                        审计领域 TM|ycS'  
audit conclusion                                审计结论 ]MP6VT  
audit effectiveness                             审计效果 G? "6[w/p  
audit efficiency                                  审计效率 ^J]~&.l  
audit engagement letter                      审计业务约定书 ^i^/d#  
audit evidence                                          审计证据 bEE'50D  
audit fee                                    审计费 2 -uL  
audit files                                          审计档案 Xo>P?^c4?  
audit findings                                     审计中发现的事项 #yk m  
audit implementation stage                        审计实施阶段 TnqspS2;R  
audit mark                                        审计标识
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audit materiality                                 审计重要性 1/YWDxo,  
audit method                                     审计方法 /gKX%`ZF/r  
audit objective                                         审计目标，审计目的 jR#g>MDKB  
audit of financial statements                      会计报表审计，财务报表审计 IgOo2N"^l  
audit opinion                                     审计意见 gI qYIt  
audit period                                      被审计期间，被审计年度 _kb $S  
audit plan                                          审计计划 VMUK|pC4K  
audit planning                                    编制审计计划，制定审计计划，审计计划 m]$!wp  
audit planning stage                                  审计计划阶段 .j}dk.#h  
audit procedure                                审计程序 1#9Q1@'OS  
audit programme                               审计程序表，具体审计计划 $)M8@d  
audit report                                       审计报告 lmZSsx  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 K_4}N%P/))  
audit report with a qualified opinion                 有保留意见的审计报告 2#:h.8
  
audit report with an adverse opinion                否定意见的审计报告 sV+/JDl  
audit report with dual dates                      双重日期审计报告 geL)v7t+#  
audit reporting stage                                 审计报告阶段 kckWBL  
audit responsibility                                   审计责任 V&E)4KBOs  
audit results                                      审计结果 0S0 ?\r  
audit risk                                          审计风险
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audit sampling                                          审计抽样 H\7Qf8s|{  
audit sampling techniques                         审计抽样方法，审计抽样技术 vl <W`)'  
audit strategies                                  审计策略 |>(;gr/5(  
audit summary                                         审计总结，审计小结 G-[fz  
audit team                                         审计小组 vcnUb$%  
audit test                                    审计测试 F`;oe[wf k  
audit trail                                          审计轨迹 T<"Hh.h  
audit work                                        审计工作 N*N@wJy:5  
audit working paper                                 审计工作底稿 {i)k#`  
audited financial statement                        审计会计报表，已审计财务报表 hTZaI*  
Auditing Guidelines (the～)                      审计规范指南 yT<yy>J9l#  
auditing standards                             审计准则 C# `VVtei  
audit-oriented working paper                          (审计)业务类工作底稿 %:2<'s2Si  
authorisation                                     授权 *wcb5p  
authorisation of transaction                       交易的授权 mYf7?I~  
availability                                         可获得性 n0:Y*Op  
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balance                                      余额；差额；平衡 AXhV#nZt0
 
balance sheet                                    资产负债表 _4VF>#b  
bank                                                 银行 mr]IxTv  
bank account                                    银行账户，银行户头 't:|>;Wx  
bank statement                                 银行对账单 y,i:BQJ<  
barter transaction                              易货交易，以物换物交易 8*;88vW"2  
basis of audit                                    审计依据 =#||&1U$  
basis of preparation                                (会计报表的)编制基础 )>$@cH  
book of account                               账目，账簿 !SAjV)  
borrowing                                         借款，贷款，借债 V8w!yc  
branch                                              分支，分支机构，分店 )2KQZMtgm]  
brought forward                                (账户余额等的)承上年，承上期，承上页 <J4|FOz!=  
budget                                              预算 st"uD\L1p:  
building                                      建筑物；大楼 M/XxiF  
business conditions                                  业务情况，经营情况 vq|o}6Et  
business licence                               (企业等的)营业执照 ORhe?E]  
business relation                                业务关系 {k=H5<FV  
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