[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 KJV8y"^=Q  
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审计词汇英汉对照 !(7m/R  
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ability to continue as a going concern               持续经营能力 :A zlls  
acceptability                                     可接受性，可接受程度 [Q{\Ik  
acceptable level of detection risk                     检查风险的可接受水平 a7c`[   
acceptance of engagement                       接受委托 dVYY:1PS  
accepting the engagement for the first time              首次接受委托 "5L?RkFi\  
access to asset                                         对资产的接触 S9Oz5_x  
according to                                     根据，依据，依照 '5Yzo^R;  
account balance                                账户余额 .SjJG67OyA  
account for                                       对……进行会计处理，核算；解释 D h;5hu2"  
accounting                                        会计，会计学 \wD/TLS}  
accounting advisory serve                        会计咨询服务 0uIY6e0E  
accounting firm                                 会计师事务所 &:5*^1oP  
accounting information                      会计信息，会计资料 ]7
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accounting period                             会计期间 
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accounting policies                                   会计政策 pJvPEKN  
accounting professional bodies                 会计职业组织，会计职业团体 l99Lxgx=  
accounting records                                   会计记录 CDM6o!ur3  
accounting responsibility                           会计责任 'x{oAtCP9  
accounting service                             会计服务 )M
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accounting standards                                会计准则 gy%.+!4>v`  
Accounting Standards for Business Enterprises       企业会计准则 =TDKU  
accounting system                             会计系统 pDZewb&cA  
accounting treatment                                会计处理 {QM rgyQE  
accuracy                                    准确性，精确性 &muBSQ-  
additional audit procedures                      追加审计程序 6`O,mpPu4G  
addressee                                         收件人，收信人 tu<<pR>  
Administration of State-owned Assets  (the～)     国有资产管理局 {7jim  
administrative laws and regulations                 行政法规 $/s"It  
adverse impact                                 不利影响，负面影响 ;.Bz'Q  
adverse opinion                                反对意见 72d|Jbd  
advisory group                                  咨询组，顾问组 . 2$J-<O  
agency fee                                        代理费，代理费用 CdF;0A9.3  
aggregate                                          总计，合计为…… O\.^ H/  
alternation of document and record                 变造文件和记录 #Z1-+X8P  
alternative audit procedures                      替代审计程序，备选审计程序 g5@JA^\vZT  
amend                                              修改，修订 La )M  
amortisation                                      摊销  Rpgg :  
analytical capacity                             分析能力 D#L(ZlD4
 
analytical procedures                               分析性程序 ,Q56A#Y\  
annual financial statements                        年度会计报表，年度财务报表 ]B,tCBt  
appendix                                          附录，附表 `=H*4I-"  
applicable                                         适用的  I8?  
applicable laws and regulations                 适用的法规 T4]2R  
application systems                                  应用系统 ;Y\LsmZ;F  
apply consistently                              一贯地执行，一贯地实施 *r mC3'}s  
appropriate                                       适当的，合适的； a*y9@RC}  
征用，挪用 4`Ud\Jm[s  
appropriate authorization                          适当的授权 kScZP8yw  
appropriateness of audit evidence                    审计证据的适当性 u:f ]|Q
 
approval                                    批准，核准 `Y:]&w  
assertion                                    (会计报表上的)认定；确认 e&;e<6l&{  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 n"htx|v  
asset                                                 资产，财产 G<e+sDQ2  
asset restructuring                             资产重组 E%bhd4$G  
assignment of duties                                 职责的划分 :oZ<[#p"*  
assistant                                     助理，助理人员 3<&:av3  
associated company                                 联属公司，联营公司 -`I|=lBz{H  
association                                        联合，结合；协会，社团 QCW4gIp  
assumption                                       假设，假定 zuLW'a6F-
 
at a given date                                         在某一特定时日 t
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attestation                                         鉴证，公证 t`z"=S  
attestation service                             鉴证服务 p qz~9y~
 
audit adjustment                                审计调整 p7 5o1RU  
audit areas                                        审计领域 h p|v?3(  
audit conclusion                                审计结论 =@Oo 3*>  
audit effectiveness                             审计效果 T
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audit efficiency                                  审计效率 ByY2KJ7  
audit engagement letter                      审计业务约定书 H ni^S  
audit evidence                                          审计证据 i]r(VKX  
audit fee                                    审计费 $XhMI;h  
audit files                                          审计档案 N1ipK9a  
audit findings                                     审计中发现的事项 "@&TC"YG0  
audit implementation stage                        审计实施阶段 !:|*!  
audit mark                                        审计标识 hN2A%ds*(j  
audit materiality                                 审计重要性 Z6zV 9hn  
audit method                                     审计方法 &YXJ{<s  
audit objective                                         审计目标，审计目的 !G3AD3   
audit of financial statements                      会计报表审计，财务报表审计 R'v~:wNTNs  
audit opinion                                     审计意见 /xk7Z q  
audit period                                      被审计期间，被审计年度 T#Z&*  
audit plan                                          审计计划 }*6BaB  
audit planning                                    编制审计计划，制定审计计划，审计计划 tVRN3fJH  
audit planning stage                                  审计计划阶段 lD,2])>  
audit procedure                                审计程序 _iJ~O1qx,w  
audit programme                               审计程序表，具体审计计划 8 ??-H0P  
audit report                                       审计报告 )$n%4 :  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 i=EOk}R  
audit report with a qualified opinion                 有保留意见的审计报告 P$obID  
audit report with an adverse opinion                否定意见的审计报告 I_<VGUk  
audit report with dual dates                      双重日期审计报告 4f\NtQ)  
audit reporting stage                                 审计报告阶段 Dx-P]j)4x  
audit responsibility                                   审计责任 r" d
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audit results                                      审计结果 ^&?,L@ fW  
audit risk                                          审计风险 }/a%
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audit sampling                                          审计抽样 j?2~6W/[  
audit sampling techniques                         审计抽样方法，审计抽样技术 +yP!7]  
audit strategies                                  审计策略 BD C DQ  
audit summary                                         审计总结，审计小结 5tlRrf  
audit team                                         审计小组 l53i {o  
audit test                                    审计测试 )aIcA  
audit trail                                          审计轨迹 efQ8jO  
audit work                                        审计工作 |qw0:c=7!  
audit working paper                                 审计工作底稿 <T_3s\  
audited financial statement                        审计会计报表，已审计财务报表 LlX)xJ  
Auditing Guidelines (the～)                      审计规范指南 a#j,0FKv  
auditing standards                             审计准则 dVb6u  
audit-oriented working paper                          (审计)业务类工作底稿 kZw"a*6  
authorisation                                     授权 8TP$?8l  
authorisation of transaction                       交易的授权 Yj
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availability                                         可获得性 :lB*kmg  
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balance                                      余额；差额；平衡 XG/x Mz~  
balance sheet                                    资产负债表 Fv~lasW[  
bank                                                 银行 !UT'4Fs  
bank account                                    银行账户，银行户头 #%E`~&[  
bank statement                                 银行对账单 .t@|2  
barter transaction                              易货交易，以物换物交易 *cb|9elF^  
basis of audit                                    审计依据  ~71U s  
basis of preparation                                (会计报表的)编制基础 ~~/
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book of account                               账目，账簿 ]M5~p^ RB  
borrowing                                         借款，贷款，借债 ?Y~t{5NJR  
branch                                              分支，分支机构，分店 Ms!EK
  
brought forward                                (账户余额等的)承上年，承上期，承上页 c[Fc
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budget                                              预算 ftYJ 3/WH  
building                                      建筑物；大楼 kOQ )QX  
business conditions                                  业务情况，经营情况 cI2Ps3~"Q  
business licence                               (企业等的)营业执照 +KTfGwKt  
business relation                                业务关系 \L*%?~  
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