[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 |*e >hk  
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审计词汇英汉对照 Ud\Jc:DG  
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ability to continue as a going concern               持续经营能力 K#}DX
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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
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acceptance of engagement                       接受委托 i o 3qG6  
accepting the engagement for the first time              首次接受委托 L/_OgL]YdI  
access to asset                                         对资产的接触 XA-
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according to                                     根据，依据，依照 "'~'xaU!=a  
account balance                                账户余额 ~Q0gSazXFt  
account for                                       对……进行会计处理，核算；解释 /q ;MihK  
accounting                                        会计，会计学
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accounting advisory serve                        会计咨询服务 e3yBB*@  
accounting firm                                 会计师事务所 eZ(<hE>  
accounting information                      会计信息，会计资料 2n2{Oy>L  
accounting period                             会计期间 
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accounting policies                                   会计政策 )ZEUD] X  
accounting professional bodies                 会计职业组织，会计职业团体 0-oR { {  
accounting records                                   会计记录 =P<gZ-Cm  
accounting responsibility                           会计责任 ^^qB=N[';  
accounting service                             会计服务 O\,n;oj  
accounting standards                                会计准则 Rq%g 5lK  
Accounting Standards for Business Enterprises       企业会计准则 $o?Wum  
accounting system                             会计系统 s"*zyLUUo  
accounting treatment                                会计处理 6HW<E~G'6  
accuracy                                    准确性，精确性 \`-/\N  
additional audit procedures                      追加审计程序 8&7LF  
addressee                                         收件人，收信人 )3V5P%Q  
Administration of State-owned Assets  (the～)     国有资产管理局 np}F [v  
administrative laws and regulations                 行政法规 ;X[mfg\  
adverse impact                                 不利影响，负面影响 s+gZnne  
adverse opinion                                反对意见 >%h_ R:  
advisory group                                  咨询组，顾问组 ^
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agency fee                                        代理费，代理费用 U+3,(O  
aggregate                                          总计，合计为…… cE '`W7&A  
alternation of document and record                 变造文件和记录 BSY2\AL p  
alternative audit procedures                      替代审计程序，备选审计程序 h3$.` >l  
amend                                              修改，修订 }xJ9EE*G/  
amortisation                                      摊销 GU8b_~Gk?  
analytical capacity                             分析能力 2$. ubA  
analytical procedures                               分析性程序 z
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annual financial statements                        年度会计报表，年度财务报表 <.s=)}'`P  
appendix                                          附录，附表 )cNG)F  
applicable                                         适用的 {'4h.PB+r  
applicable laws and regulations                 适用的法规 (%ra~s?  
application systems                                  应用系统 I83ZN]  
apply consistently                              一贯地执行，一贯地实施 *-(J$4RNz  
appropriate                                       适当的，合适的； 7^4F,JuJO  
征用，挪用 !j#Z48=&  
appropriate authorization                          适当的授权 *y9 iuJ}  
appropriateness of audit evidence                    审计证据的适当性 qba<$  
approval                                    批准，核准 M;V (Tf  
assertion                                    (会计报表上的)认定；确认 6UXa 5t  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 Q* ifmnB'  
asset                                                 资产，财产 lJP6sk  
asset restructuring                             资产重组 wrv-"%u)  
assignment of duties                                 职责的划分 br*L|s\P\9  
assistant                                     助理，助理人员 <i``#"/  
associated company                                 联属公司，联营公司 @C{ IgV  
association                                        联合，结合；协会，社团 ]X?~Cz/wl  
assumption                                       假设，假定 RUC V!L  
at a given date                                         在某一特定时日 dVmI.A'nbp  
attestation                                         鉴证，公证 L ']EYK5  
attestation service                             鉴证服务 ER~m &JI  
audit adjustment                                审计调整 <*E{zr&  
audit areas                                        审计领域  +ulBy  
audit conclusion                                审计结论 d?C8
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audit effectiveness                             审计效果 T%A45BE V  
audit efficiency                                  审计效率 =PWh,lWS  
audit engagement letter                      审计业务约定书 ?sWPx!tU  
audit evidence                                          审计证据 *Nloa/a&9  
audit fee                                    审计费 Pf5RlpL:p  
audit files                                          审计档案 |q"WJ Q  
audit findings                                     审计中发现的事项 *T' /5,rX2  
audit implementation stage                        审计实施阶段 w'oP{=y[  
audit mark                                        审计标识 p1 > D  
audit materiality                                 审计重要性  m/gl7+  
audit method                                     审计方法 o65:)z u  
audit objective                                         审计目标，审计目的 'L4@|c~x  
audit of financial statements                      会计报表审计，财务报表审计 XP~bmh,T,  
audit opinion                                     审计意见 6"U&i9  
audit period                                      被审计期间，被审计年度 C8>zr6)1  
audit plan                                          审计计划 m:CiXM   
audit planning                                    编制审计计划，制定审计计划，审计计划 7K>FCT  
audit planning stage                                  审计计划阶段 hG .>>  
audit procedure                                审计程序 OQ;'Xo  
audit programme                               审计程序表，具体审计计划 0Aw.aQ~E8i  
audit report                                       审计报告 pMnkh}Q#  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 teH $hd-q  
audit report with a qualified opinion                 有保留意见的审计报告 ,R]hNjs-{  
audit report with an adverse opinion                否定意见的审计报告 -Zc 6_]F|  
audit report with dual dates                      双重日期审计报告 +a_eNl,  
audit reporting stage                                 审计报告阶段 Z? u\  
audit responsibility                                   审计责任 ig:,:KN  
audit results                                      审计结果 NPc]/n?vDj  
audit risk                                          审计风险 G{ ~pA4  
audit sampling                                          审计抽样 K-(k6<h  
audit sampling techniques                         审计抽样方法，审计抽样技术 L/dG0a@1X  
audit strategies                                  审计策略 L"6qS3 [=  
audit summary                                         审计总结，审计小结 ~?4'{Hc'  
audit team                                         审计小组 1^ZQXUzl%i  
audit test                                    审计测试 (~}IoQp>  
audit trail                                          审计轨迹 }UNRe]ft$  
audit work                                        审计工作 H'|b$rP0@  
audit working paper                                 审计工作底稿 u~FXO[b  
audited financial statement                        审计会计报表，已审计财务报表 S'm&Ll2
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Auditing Guidelines (the～)                      审计规范指南 HTiqErD2_  
auditing standards                             审计准则 :%c L(',Q  
audit-oriented working paper                          (审计)业务类工作底稿 zBD ?O!  
authorisation                                     授权 ZLw7-H6Fh  
authorisation of transaction                       交易的授权 yo]!Zn  
availability                                         可获得性 m"*j J.MX  
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balance                                      余额；差额；平衡 b)RU+9x &  
balance sheet                                    资产负债表 a
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bank                                                 银行  Ht|No  
bank account                                    银行账户，银行户头 7WK^eW"y8  
bank statement                                 银行对账单 LN}eD \  
barter transaction                              易货交易，以物换物交易 k4r;t: O^  
basis of audit                                    审计依据 5W_u|z+/g  
basis of preparation                                (会计报表的)编制基础 C%#=@HC  
book of account                               账目，账簿 ?;Dh ^mc  
borrowing                                         借款，贷款，借债 O* `v1>  
branch                                              分支，分支机构，分店 A .tONPi  
brought forward                                (账户余额等的)承上年，承上期，承上页 tj/X 7|  
budget                                              预算 &TYTeJ]  
building                                      建筑物；大楼 2>BWu  
business conditions                                  业务情况，经营情况 #T:#!MKa  
business licence                               (企业等的)营业执照 ~Z-M?8:  
business relation                                业务关系 7pH`"$  
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