[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 ]UM
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审计词汇英汉对照 n^'{{@&(v  
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ability to continue as a going concern               持续经营能力 lp4sO#>`  
acceptability                                     可接受性，可接受程度 9~N7hLT  
acceptable level of detection risk                     检查风险的可接受水平 fY>\VY$>  
acceptance of engagement                       接受委托 #Qkl| h  
accepting the engagement for the first time              首次接受委托 F M`pPx  
access to asset                                         对资产的接触 DK:d'zb  
according to                                     根据，依据，依照 6~
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account balance                                账户余额 o#;w >-  
account for                                       对……进行会计处理，核算；解释 b \}`L"  
accounting                                        会计，会计学 E#T'=f[r~  
accounting advisory serve                        会计咨询服务
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accounting firm                                 会计师事务所 5"{wnnY%K}  
accounting information                      会计信息，会计资料 JG4 Tb{F=  
accounting period                             会计期间 )Y)7p//  
accounting policies                                   会计政策 Oyz=|[^,W  
accounting professional bodies                 会计职业组织，会计职业团体 [<cP~  
accounting records                                   会计记录 Yzd-1Jvk  
accounting responsibility                           会计责任 !zD| @sX{  
accounting service                             会计服务 h4sEH  
accounting standards                                会计准则 /bg8oB4  
Accounting Standards for Business Enterprises       企业会计准则 @w@rW }i0  
accounting system                             会计系统 aFKks .n3  
accounting treatment                                会计处理 Ey)ox$  
accuracy                                    准确性，精确性 Lc+)#9*d  
additional audit procedures                      追加审计程序 x!S8'  
addressee                                         收件人，收信人 d@`yRueWiV  
Administration of State-owned Assets  (the～)     国有资产管理局 d d8^V_Kx  
administrative laws and regulations                 行政法规 _QCAV+K'  
adverse impact                                 不利影响，负面影响 >4bOM@[]  
adverse opinion                                反对意见 !1|f ,9C  
advisory group                                  咨询组，顾问组 Ie``Wb=  
agency fee                                        代理费，代理费用 vVE^Y  
aggregate                                          总计，合计为…… ;u,5 2  
alternation of document and record                 变造文件和记录 SxMh '  
alternative audit procedures                      替代审计程序，备选审计程序 l@## Ex9  
amend                                              修改，修订 6jom6/F 4  
amortisation                                      摊销 ~ 5`Ngpp  
analytical capacity                             分析能力 D7 A{*Tm  
analytical procedures                               分析性程序 P% .9g  
annual financial statements                        年度会计报表，年度财务报表 U edh4qa  
appendix                                          附录，附表 ,v(G2`Z  
applicable                                         适用的 C!v0*^i  
applicable laws and regulations                 适用的法规 aNfgSo05@n  
application systems                                  应用系统 IiSO{  
apply consistently                              一贯地执行，一贯地实施 g`\Vy4w  
appropriate                                       适当的，合适的；  RtK/bUa  
征用，挪用 >[ywrB ?T  
appropriate authorization                          适当的授权 /ZX8gR5x  
appropriateness of audit evidence                    审计证据的适当性 JWM/np6  
approval                                    批准，核准 :y0'[LV  
assertion                                    (会计报表上的)认定；确认 +HUI1@ql  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 r0?`t!%V  
asset                                                 资产，财产 ("wPkm^  
asset restructuring                             资产重组 Nqz-Mr`  
assignment of duties                                 职责的划分 *9*6n\~aI  
assistant                                     助理，助理人员 iQS?LksQX  
associated company                                 联属公司，联营公司 lAV6z%MmM  
association                                        联合，结合；协会，社团 .b5B7x}  
assumption                                       假设，假定 foaNB=,  
at a given date                                         在某一特定时日 Yr! <O&=  
attestation                                         鉴证，公证 .GL
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attestation service                             鉴证服务 v ='7.A  
audit adjustment                                审计调整 @^/JNtbH!  
audit areas                                        审计领域
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audit conclusion                                审计结论 aZ#c_Q#gZ  
audit effectiveness                             审计效果 "0nto+v  
audit efficiency                                  审计效率 X=_N7!  
audit engagement letter                      审计业务约定书 6SW:'u|90  
audit evidence                                          审计证据 t ~gnai  
audit fee                                    审计费 Pqx=j_st  
audit files                                          审计档案 H?M8j] R-)  
audit findings                                     审计中发现的事项 ,!PNfJA2  
audit implementation stage                        审计实施阶段 Ch^Al2)=  
audit mark                                        审计标识 T3Qa[>+\  
audit materiality                                 审计重要性 k2p{<SO;  
audit method                                     审计方法 2~~Q NWN  
audit objective                                         审计目标，审计目的 AgO:"'c
 
audit of financial statements                      会计报表审计，财务报表审计 )=ZWn,ZB  
audit opinion                                     审计意见 Z6 (;~"Em  
audit period                                      被审计期间，被审计年度 X 2T)]`@  
audit plan                                          审计计划 '9H]SEw  
audit planning                                    编制审计计划，制定审计计划，审计计划 rEz=\yY^j'  
audit planning stage                                  审计计划阶段 o=4d2V%m  
audit procedure                                审计程序 ?ZE1>L7e  
audit programme                               审计程序表，具体审计计划 qzsS"=5  
audit report                                       审计报告 KGzBK:  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 $v$
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audit report with a qualified opinion                 有保留意见的审计报告 =M ?  
audit report with an adverse opinion                否定意见的审计报告 D@FJVF7c  
audit report with dual dates                      双重日期审计报告 -.i1l/FzP  
audit reporting stage                                 审计报告阶段 Mryi
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audit responsibility                                   审计责任 {BDp`uZ  
audit results                                      审计结果 YM/^-[k3  
audit risk                                          审计风险 zT`LPs6T  
audit sampling                                          审计抽样 @va)j   
audit sampling techniques                         审计抽样方法，审计抽样技术 [uW{Ap~2  
audit strategies                                  审计策略 s0 qA8`Yu  
audit summary                                         审计总结，审计小结 r68'DJ&m3  
audit team                                         审计小组 VO/" ot  
audit test                                    审计测试 dG TAZ(1W  
audit trail                                          审计轨迹 WwPfz<I  
audit work                                        审计工作 ;Rt?&&W  
audit working paper                                 审计工作底稿 VctAQ|h^  
audited financial statement                        审计会计报表，已审计财务报表 C/tn0  
Auditing Guidelines (the～)                      审计规范指南 J'.U+XU  
auditing standards                             审计准则 bxK1v 7  
audit-oriented working paper                          (审计)业务类工作底稿 '$UlJDZ  
authorisation                                     授权 ;:a7rN"(  
authorisation of transaction                       交易的授权 9=K=gfZ  
availability                                         可获得性 O.
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balance                                      余额；差额；平衡 tAPqbi$a  
balance sheet                                    资产负债表 7P.C~,+D%P  
bank                                                 银行 jun>(7  
bank account                                    银行账户，银行户头 9#@dQ/
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bank statement                                 银行对账单 B}C"Xc  
barter transaction                              易货交易，以物换物交易 Z~9\7QJn  
basis of audit                                    审计依据 N?ky2wG  
basis of preparation                                (会计报表的)编制基础 Y*dzoN.sW  
book of account                               账目，账簿 d {T3  
borrowing                                         借款，贷款，借债 k#w[GL|T  
branch                                              分支，分支机构，分店 w f,7  
brought forward                                (账户余额等的)承上年，承上期，承上页 P}KyT?X:  
budget                                              预算 e{>X2UNW  
building                                      建筑物；大楼 ?6; +.h\  
business conditions                                  业务情况，经营情况 ]b-Z;Nce  
business licence                               (企业等的)营业执照 .UU BAyjm  
business relation                                业务关系 tz6d }$   
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