[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 ]xQv\u  
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审计词汇英汉对照 ;=y "Z^  
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ability to continue as a going concern               持续经营能力 J,F1Xmr4  
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 _~z oMdT!  
acceptance of engagement                       接受委托 hq 3n&/  
accepting the engagement for the first time              首次接受委托 B?! L~J@p  
access to asset                                         对资产的接触 U?UU]>Q  
according to                                     根据，依据，依照 r[S(VPo[()  
account balance                                账户余额 C|V7ZL>W  
account for                                       对……进行会计处理，核算；解释 ^ Oh  
accounting                                        会计，会计学 Y;/@[AwF  
accounting advisory serve                        会计咨询服务 (QDKw}O2b  
accounting firm                                 会计师事务所 w\)K0RN  
accounting information                      会计信息，会计资料 ,^:{!?v  
accounting period                             会计期间 i"h\*B=  
accounting policies                                   会计政策 4!IuTPmr  
accounting professional bodies                 会计职业组织，会计职业团体 ye(b 7CX  
accounting records                                   会计记录 G-d7}Uz?  
accounting responsibility                           会计责任 jE*{^+n  
accounting service                             会计服务 *'>_X X  
accounting standards                                会计准则 B*Tn@t W  
Accounting Standards for Business Enterprises       企业会计准则 aV\i3\da  
accounting system                             会计系统 $Zu?Gd?  
accounting treatment                                会计处理 ;P91'B~
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accuracy                                    准确性，精确性 .d<K`.O;  
additional audit procedures                      追加审计程序 <tD,Uu {P  
addressee                                         收件人，收信人 3vY-;&  
Administration of State-owned Assets  (the～)     国有资产管理局 "`>6M&`U  
administrative laws and regulations                 行政法规 /eV)5`V  
adverse impact                                 不利影响，负面影响 r fqwxr45h  
adverse opinion                                反对意见 #AJW-+1g.=  
advisory group                                  咨询组，顾问组 |Xt.[1  
agency fee                                        代理费，代理费用 kelBq J-,p  
aggregate                                          总计，合计为…… 2][9Wp  
alternation of document and record                 变造文件和记录 731Lz*IFg  
alternative audit procedures                      替代审计程序，备选审计程序 g(@F`W[  
amend                                              修改，修订 h.edb6  
amortisation                                      摊销 @IL04' \  
analytical capacity                             分析能力 "wgPPop  
analytical procedures                               分析性程序 =\<NTu  
annual financial statements                        年度会计报表，年度财务报表 z@,pT"rb  
appendix                                          附录，附表 cYA:k  
applicable                                         适用的 =A'>1N  
applicable laws and regulations                 适用的法规 $e\s8$EO  
application systems                                  应用系统 U#z"t&o=L  
apply consistently                              一贯地执行，一贯地实施 (Ceruo S  
appropriate                                       适当的，合适的； 1#vu)a1+b  
征用，挪用 Z[#8F&QV!m  
appropriate authorization                          适当的授权 I~&*^q6 |  
appropriateness of audit evidence                    审计证据的适当性 zG9FO/@av  
approval                                    批准，核准 |{#St-!-7  
assertion                                    (会计报表上的)认定；确认 ZFtx&vrP  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 1CC0]pyHX  
asset                                                 资产，财产 ]3 "0#Y  
asset restructuring                             资产重组 %p 6Ms  
assignment of duties                                 职责的划分 2j-l<!s  
assistant                                     助理，助理人员 U1YqyG8  
associated company                                 联属公司，联营公司 *j3U+HV  
association                                        联合，结合；协会，社团 jr`swyg  
assumption                                       假设，假定 nt2b}u>*  
at a given date                                         在某一特定时日 =Zj 7dn;EN  
attestation                                         鉴证，公证 fEBi'Ad  
attestation service                             鉴证服务 Q`k;E}x_-  
audit adjustment                                审计调整 QNb Z)  
audit areas                                        审计领域 V D
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audit conclusion                                审计结论 C?H~L  
audit effectiveness                             审计效果 bW
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audit efficiency                                  审计效率 ntIR#fB  
audit engagement letter                      审计业务约定书 \'2rs152  
audit evidence                                          审计证据 <V^o.4mOg>  
audit fee                                    审计费 _ s 3aaOL  
audit files                                          审计档案 OC&BJNOi  
audit findings                                     审计中发现的事项 #N][-i  
audit implementation stage                        审计实施阶段 I bD u+~)  
audit mark                                        审计标识 n*[ZS[I  
audit materiality                                 审计重要性 z};|.N}  
audit method                                     审计方法 /we]i1-9  
audit objective                                         审计目标，审计目的 cxR.:LD}  
audit of financial statements                      会计报表审计，财务报表审计 ef
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audit opinion                                     审计意见 }1 O"?6  
audit period                                      被审计期间，被审计年度 ;Rv WF )  
audit plan                                          审计计划 G8}owszT  
audit planning                                    编制审计计划，制定审计计划，审计计划 vv)q&,<c  
audit planning stage                                  审计计划阶段 3HyOQD"{  
audit procedure                                审计程序 yy5|8L  
audit programme                               审计程序表，具体审计计划 6.]~7n  
audit report                                       审计报告 !60U^\  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 8=D,`wog  
audit report with a qualified opinion                 有保留意见的审计报告 &<><4MQ  
audit report with an adverse opinion                否定意见的审计报告 R
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audit report with dual dates                      双重日期审计报告 ./I?|ih  
audit reporting stage                                 审计报告阶段 >,,`7%Rv  
audit responsibility                                   审计责任 kI"
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audit results                                      审计结果 q lM<X?  
audit risk                                          审计风险 ,=e.QAF!"  
audit sampling                                          审计抽样 >~ *wPoW  
audit sampling techniques                         审计抽样方法，审计抽样技术 fgqCX:SWz  
audit strategies                                  审计策略 S:{xx`6K  
audit summary                                         审计总结，审计小结 1L`V{\_0s  
audit team                                         审计小组 9 m8KDB[N  
audit test                                    审计测试 g{Av =66Z  
audit trail                                          审计轨迹 E,d<F{=8,o  
audit work                                        审计工作 Yz;7g8HI  
audit working paper                                 审计工作底稿 P<
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audited financial statement                        审计会计报表，已审计财务报表 +tk`$g  
Auditing Guidelines (the～)                      审计规范指南 %<^^ Mw  
auditing standards                             审计准则 zsuq
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audit-oriented working paper                          (审计)业务类工作底稿 U?dad}7  
authorisation                                     授权 ;HCK iHC  
authorisation of transaction                       交易的授权 '`;=d<'  
availability                                         可获得性 F;_c x  
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balance                                      余额；差额；平衡 &w9*pJR %  
balance sheet                                    资产负债表 iuj%.}  
bank                                                 银行 |fyzb=Lg  
bank account                                    银行账户，银行户头 (1cB Tf  
bank statement                                 银行对账单 ZklO9Ox(  
barter transaction                              易货交易，以物换物交易 ktPM66`b  
basis of audit                                    审计依据 J<L\IP?%  
basis of preparation                                (会计报表的)编制基础 &IXmy-w  
book of account                               账目，账簿 [4xZy5V  
borrowing                                         借款，贷款，借债 HT/!+#W.  
branch                                              分支，分支机构，分店 Qq6'[Od  
brought forward                                (账户余额等的)承上年，承上期，承上页 FI:
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budget                                              预算 5=*i!c _m  
building                                      建筑物；大楼 uhj]le!  
business conditions                                  业务情况，经营情况 )o:sDj`b]  
business licence                               (企业等的)营业执照 =?W7OV^BE  
business relation                                业务关系 K. B\F)K  
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