[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 M 7BCBA  
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审计词汇英汉对照 > =-w2&  
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ability to continue as a going concern               持续经营能力 %E Jv!u*-  
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 O,6Upk  
acceptance of engagement                       接受委托 @Ong+^m|PC  
accepting the engagement for the first time              首次接受委托 ~TwjcI*/  
access to asset                                         对资产的接触 Cw]&B  
according to                                     根据，依据，依照 .VN "j  
account balance                                账户余额 Ijq1ns_tx8  
account for                                       对……进行会计处理，核算；解释 8#NtZ  
accounting                                        会计，会计学 p@] \N  
accounting advisory serve                        会计咨询服务

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accounting firm                                 会计师事务所 P.
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accounting information                      会计信息，会计资料 ,-^Grmr4M  
accounting period                             会计期间 8<ZxE(v  
accounting policies                                   会计政策 An cmSi  
accounting professional bodies                 会计职业组织，会计职业团体 [mphiH/  
accounting records                                   会计记录 <R
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accounting responsibility                           会计责任 /n;-f%dL  
accounting service                             会计服务 w1B!z  
accounting standards                                会计准则 {vh}f+2  
Accounting Standards for Business Enterprises       企业会计准则 `oP :F[B  
accounting system                             会计系统 1 zIFQ@  
accounting treatment                                会计处理 IMLk{y%6  
accuracy                                    准确性，精确性 :4s{?IY
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additional audit procedures                      追加审计程序 Gqq%q!k& 1  
addressee                                         收件人，收信人 "mc
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Administration of State-owned Assets  (the～)     国有资产管理局 braHWC'VYg  
administrative laws and regulations                 行政法规
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adverse impact                                 不利影响，负面影响 g*69TqO^  
adverse opinion                                反对意见 ]b
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advisory group                                  咨询组，顾问组 [2I1W1pd  
agency fee                                        代理费，代理费用 }eh<F^  
aggregate                                          总计，合计为…… P F#+G;q;  
alternation of document and record                 变造文件和记录 O@r%G0Jge  
alternative audit procedures                      替代审计程序，备选审计程序 x!GHUz*:uz  
amend                                              修改，修订 NNSHA'F,.\  
amortisation                                      摊销 . (G9mZFV  
analytical capacity                             分析能力 oLK-~[p  
analytical procedures                               分析性程序 "&*O7cs$pA  
annual financial statements                        年度会计报表，年度财务报表 nN1\  
appendix                                          附录，附表 i356m9j  
applicable                                         适用的 {]1o($.u  
applicable laws and regulations                 适用的法规 _<pSCR0  
application systems                                  应用系统 }SYR)eE\  
apply consistently                              一贯地执行，一贯地实施 0zfh:O  
appropriate                                       适当的，合适的； -Yx'qz@  
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appropriate authorization                          适当的授权 _7r<RZ  
appropriateness of audit evidence                    审计证据的适当性 9}^nozR,I  
approval                                    批准，核准 KDr?<"2L  
assertion                                    (会计报表上的)认定；确认 nNJU@<| {*  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 Q qGf*  
asset                                                 资产，财产 \M0-$&[+Z  
asset restructuring                             资产重组 ;sd[Q01  
assignment of duties                                 职责的划分 HwTb753  
assistant                                     助理，助理人员 %+gYZv-  
associated company                                 联属公司，联营公司 A\p' \@f  
association                                        联合，结合；协会，社团 ,:POo^!/fT  
assumption                                       假设，假定 xl [3*K   
at a given date                                         在某一特定时日 Hhx"47:  
attestation                                         鉴证，公证 l,j7I3&~%  
attestation service                             鉴证服务 e;L++D
 
audit adjustment                                审计调整 ^R- -&{I  
audit areas                                        审计领域 pw|f4c7AH  
audit conclusion                                审计结论 jMv qKJ(<  
audit effectiveness                             审计效果 C(-wA  
audit efficiency                                  审计效率
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audit engagement letter                      审计业务约定书 SQ%B"1&$D  
audit evidence                                          审计证据 Kn-
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audit fee                                    审计费 -X+G_rY
 
audit files                                          审计档案 <,!8xp7,~  
audit findings                                     审计中发现的事项 &Omo\Oq&W>  
audit implementation stage                        审计实施阶段 3cfJ(%'X  
audit mark                                        审计标识 buV{O[  
audit materiality                                 审计重要性 Xg+ E eg#  
audit method                                     审计方法 Y,BzBUWK  
audit objective                                         审计目标，审计目的 i) v ]  
audit of financial statements                      会计报表审计，财务报表审计 D5lzrpg_e  
audit opinion                                     审计意见 2;h4$^`dt  
audit period                                      被审计期间，被审计年度 q?} /q  
audit plan                                          审计计划 ;e,_F/@`  
audit planning                                    编制审计计划，制定审计计划，审计计划 ILi{5L  
audit planning stage                                  审计计划阶段 /+^7lQo\]  
audit procedure                                审计程序 eC`} oEz  
audit programme                               审计程序表，具体审计计划 }-YM>q  
audit report                                       审计报告  I/YBL  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 zq]I"0Bi.  
audit report with a qualified opinion                 有保留意见的审计报告 )CgKZ"  
audit report with an adverse opinion                否定意见的审计报告 #dyz  
audit report with dual dates                      双重日期审计报告 eS(hLXE!7  
audit reporting stage                                 审计报告阶段 cGF_|1`  
audit responsibility                                   审计责任 0u[Vd:()v(  
audit results                                      审计结果 9C&Xs nk  
audit risk                                          审计风险 |v,%!ps  
audit sampling                                          审计抽样 wW2b?b{*Z  
audit sampling techniques                         审计抽样方法，审计抽样技术 P?|F+RoX$  
audit strategies                                  审计策略 Jr|"QRC  
audit summary                                         审计总结，审计小结 "^M/iv(  
audit team                                         审计小组 -Q3jK)1  
audit test                                    审计测试 
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audit trail                                          审计轨迹 *}fs@"S   
audit work                                        审计工作 B=dF\.&Z  
audit working paper                                 审计工作底稿 G<1)NT\u  
audited financial statement                        审计会计报表，已审计财务报表 WX.6|  
Auditing Guidelines (the～)                      审计规范指南 Dp1FX"
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auditing standards                             审计准则 Mn ToL@  
audit-oriented working paper                          (审计)业务类工作底稿 ,Dh+- }  
authorisation                                     授权 w:[1,rRvT  
authorisation of transaction                       交易的授权 B%y?+4;zA  
availability                                         可获得性 vh+ ' W  
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balance                                      余额；差额；平衡 )?_x$GKY  
balance sheet                                    资产负债表 @4sEHk 3  
bank                                                 银行 nsf.wHGZ"J  
bank account                                    银行账户，银行户头 Q\H1=8  
bank statement                                 银行对账单 GJTKqr|1O  
barter transaction                              易货交易，以物换物交易 +]?/c>M  
basis of audit                                    审计依据 W`^euBr7R>  
basis of preparation                                (会计报表的)编制基础 #B_Em$  
book of account                               账目，账簿 YdgDMd-1  
borrowing                                         借款，贷款，借债 ,orq&#*Wd  
branch                                              分支，分支机构，分店 !+bLhW`  
brought forward                                (账户余额等的)承上年，承上期，承上页 `Uz2(zqS  
budget                                              预算 D,$!.5OA  
building                                      建筑物；大楼 r0MUv}p#|L  
business conditions                                  业务情况，经营情况 jVW .=FK  
business licence                               (企业等的)营业执照 5a8[0&hA 2  
business relation                                业务关系 \/qo2'V j`  
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