[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
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审计词汇英汉对照 l
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ability to continue as a going concern               持续经营能力 kfy!T rf  
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 8tY>%A~^z  
acceptance of engagement                       接受委托 0;Z|:\P\=  
accepting the engagement for the first time              首次接受委托 ZsmOn#`=^}  
access to asset                                         对资产的接触 i"{O~
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according to                                     根据，依据，依照 uuzV,q  
account balance                                账户余额 <p@Cx
 
account for                                       对……进行会计处理，核算；解释 *}[\%u$ T  
accounting                                        会计，会计学 f?3-C8hU  
accounting advisory serve                        会计咨询服务 7"(!]+BW!O  
accounting firm                                 会计师事务所 m[DQ;`Y  
accounting information                      会计信息，会计资料 _Q V=3UWP  
accounting period                             会计期间 +WX/4_STV  
accounting policies                                   会计政策 `lf_wB+I  
accounting professional bodies                 会计职业组织，会计职业团体 aDlp>p^E>  
accounting records                                   会计记录 nt.Li
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accounting responsibility                           会计责任 ^-o{3Q(w  
accounting service                             会计服务 aS R-.r  
accounting standards                                会计准则 % rBzA<  
Accounting Standards for Business Enterprises       企业会计准则 j3-YZKpg  
accounting system                             会计系统 n1[c\1  
accounting treatment                                会计处理 `e[S Zj\  
accuracy                                    准确性，精确性 C]^ Ep
  
additional audit procedures                      追加审计程序 bR\7j+*&  
addressee                                         收件人，收信人 K)Y& I  
Administration of State-owned Assets  (the～)     国有资产管理局 N?GTfN  
administrative laws and regulations                 行政法规 !_I1=yi  
adverse impact                                 不利影响，负面影响 Pt]>AW;i  
adverse opinion                                反对意见 WBe0^=x  
advisory group                                  咨询组，顾问组 {X{R]  
agency fee                                        代理费，代理费用 st'T._  
aggregate                                          总计，合计为…… 5 Qgu:)}  
alternation of document and record                 变造文件和记录 qwTz7r  
alternative audit procedures                      替代审计程序，备选审计程序 @"w4R6l+*  
amend                                              修改，修订 GgO5
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amortisation                                      摊销 3?OQ-7,  
analytical capacity                             分析能力 n#_B4UqW%  
analytical procedures                               分析性程序 ,67Q!/O  
annual financial statements                        年度会计报表，年度财务报表 _nGx[1G( 5  
appendix                                          附录，附表 mz?<t/$U  
applicable                                         适用的 `/| *u  
applicable laws and regulations                 适用的法规 >XN[KPTa  
application systems                                  应用系统 a~o<>H  
apply consistently                              一贯地执行，一贯地实施 K#"=*p,  
appropriate                                       适当的，合适的； VRo&1:  
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appropriate authorization                          适当的授权 h>Kx  
appropriateness of audit evidence                    审计证据的适当性 \Ne`9k  
approval                                    批准，核准 DE13x*2  
assertion                                    (会计报表上的)认定；确认 # :+ Nr  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 5epI'D  
asset                                                 资产，财产 CEfqFn3^  
asset restructuring                             资产重组 0KA*6]h t  
assignment of duties                                 职责的划分 s 6Wp"V(  
assistant                                     助理，助理人员 r&=ulg  
associated company                                 联属公司，联营公司 \PX4>/d@y  
association                                        联合，结合；协会，社团 D%>Bj>xQD  
assumption                                       假设，假定 +LHU}'|  
at a given date                                         在某一特定时日 d_[H|H9i6  
attestation                                         鉴证，公证 pwSgFc$z  
attestation service                             鉴证服务 f-U zFlU  
audit adjustment                                审计调整 c~|(j \FI  
audit areas                                        审计领域 #*A'<Zm  
audit conclusion                                审计结论 $<*) 5|6  
audit effectiveness                             审计效果 v>X!/if<y  
audit efficiency                                  审计效率 ~E}kwF  
audit engagement letter                      审计业务约定书 eqtZU\GI>  
audit evidence                                          审计证据 )@]%:m!ER  
audit fee                                    审计费 iSfRJ:_&6  
audit files                                          审计档案 kUBE+a6#  
audit findings                                     审计中发现的事项 l5z//E}W  
audit implementation stage                        审计实施阶段 tFU4%c7V  
audit mark                                        审计标识 fe .=Z&  
audit materiality                                 审计重要性 z']6C9m
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audit method                                     审计方法 <H64L*,5'7  
audit objective                                         审计目标，审计目的 R~<N*En~  
audit of financial statements                      会计报表审计，财务报表审计 ?;~!C2Zs  
audit opinion                                     审计意见 Ir;JYY!0?  
audit period                                      被审计期间，被审计年度 ^}  {r@F  
audit plan                                          审计计划 KXKT5E$  
audit planning                                    编制审计计划，制定审计计划，审计计划 n6Oz[7M  
audit planning stage                                  审计计划阶段 O:BdZ5 b  
audit procedure                                审计程序 \((MoQ9Qk  
audit programme                               审计程序表，具体审计计划 hs6pp/h>  
audit report                                       审计报告 (Cr  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 YNr5*P1  
audit report with a qualified opinion                 有保留意见的审计报告 E}wT5t;u  
audit report with an adverse opinion                否定意见的审计报告 Mo/R+\u+Y  
audit report with dual dates                      双重日期审计报告 ]($ \7+  
audit reporting stage                                 审计报告阶段 [^!SkQ  
audit responsibility                                   审计责任 5 (~Lr3v0  
audit results                                      审计结果 XtCIUC{r,  
audit risk                                          审计风险 s|IBX0^@  
audit sampling                                          审计抽样 bH +NRNI]  
audit sampling techniques                         审计抽样方法，审计抽样技术 &5 7c!)  
audit strategies                                  审计策略 V|Bwle  
audit summary                                         审计总结，审计小结 :N8n6)#1=  
audit team                                         审计小组 xMbgBx4+  
audit test                                    审计测试 4!sK>l!  
audit trail                                          审计轨迹 $(}rTm  
audit work                                        审计工作 F:/x7]7??Z  
audit working paper                                 审计工作底稿 _'D(>e?  
audited financial statement                        审计会计报表，已审计财务报表 $f@YQN=  
Auditing Guidelines (the～)                      审计规范指南 %9YY \a {  
auditing standards                             审计准则 XPhP1 ^>\  
audit-oriented working paper                          (审计)业务类工作底稿 k26C=tlkv"  
authorisation                                     授权 l
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authorisation of transaction                       交易的授权 jCY
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availability                                         可获得性 c5p,~z_Dtu  
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balance                                      余额；差额；平衡 2ZxhV4\  
balance sheet                                    资产负债表 &mX_\w/%  
bank                                                 银行 ByqVNz0L  
bank account                                    银行账户，银行户头 &JX<)JEB=<  
bank statement                                 银行对账单 cGm3LS6]*  
barter transaction                              易货交易，以物换物交易 @
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basis of audit                                    审计依据 9!AvsC9  
basis of preparation                                (会计报表的)编制基础 y)zZ:lyIq  
book of account                               账目，账簿 k
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borrowing                                         借款，贷款，借债 97 Dq;  
branch                                              分支，分支机构，分店 2G.y.#W  
brought forward                                (账户余额等的)承上年，承上期，承上页 3$hIc)  
budget                                              预算 {Q>OZm\+  
building                                      建筑物；大楼 y`9#zYgqA  
business conditions                                  业务情况，经营情况 2hV -h  
business licence                               (企业等的)营业执照 cr;:5D%_  
business relation                                业务关系 /<_!Gz.@uG  
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