[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 NAR6 q{c  
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审计词汇英汉对照
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ability to continue as a going concern               持续经营能力 XNz+a|cF  
acceptability                                     可接受性，可接受程度 M+/G>U  
acceptable level of detection risk                     检查风险的可接受水平 b($hp%+yJ  
acceptance of engagement                       接受委托 SVCh!/qe\  
accepting the engagement for the first time              首次接受委托 I3t5S;_8  
access to asset                                         对资产的接触 Tgdy;?  
according to                                     根据，依据，依照 Xq TguO'  
account balance                                账户余额 $Z]&3VxxY  
account for                                       对……进行会计处理，核算；解释 (80m'.X  
accounting                                        会计，会计学 x?h/e;  
accounting advisory serve                        会计咨询服务 iGyetFqKw  
accounting firm                                 会计师事务所 <Ky-3:pxeM  
accounting information                      会计信息，会计资料 86ao{l6lC  
accounting period                             会计期间 {r^_g(.q  
accounting policies                                   会计政策 &,nv+>D  
accounting professional bodies                 会计职业组织，会计职业团体 98[uRywI  
accounting records                                   会计记录 1dH|/9  
accounting responsibility                           会计责任 ]eL# bJ  
accounting service                             会计服务 LPvp (1  
accounting standards                                会计准则 Rlq7.2cP  
Accounting Standards for Business Enterprises       企业会计准则 feej'l }F  
accounting system                             会计系统 R<|\Z@z  
accounting treatment                                会计处理 a'J0}j!  
accuracy                                    准确性，精确性 \v2 !5z8|  
additional audit procedures                      追加审计程序 q}{E![ZTu  
addressee                                         收件人，收信人 IskL$Y ^  
Administration of State-owned Assets  (the～)     国有资产管理局 )jM%bUk,!  
administrative laws and regulations                 行政法规 c./\sN@  
adverse impact                                 不利影响，负面影响 =*\s`ox`  
adverse opinion                                反对意见  E]V, @  
advisory group                                  咨询组，顾问组 vW+6_41ZM  
agency fee                                        代理费，代理费用 +3v)@18B1  
aggregate                                          总计，合计为…… u$nzpw0=H  
alternation of document and record                 变造文件和记录 NRRJlY S  
alternative audit procedures                      替代审计程序，备选审计程序 cx\"r  
amend                                              修改，修订 il0K^i  
amortisation                                      摊销 @C;1e 7  
analytical capacity                             分析能力 dY1t3@E  
analytical procedures                               分析性程序 bZu'5+(@  
annual financial statements                        年度会计报表，年度财务报表 g4?2'G5m?  
appendix                                          附录，附表 A7p4M?09  
applicable                                         适用的 N`8K1{>BH  
applicable laws and regulations                 适用的法规 Al$z.i?R  
application systems                                  应用系统 h<.5:a  
apply consistently                              一贯地执行，一贯地实施 ]S2rqKB  
appropriate                                       适当的，合适的； c{q+h V=  
征用，挪用 E_,/)U8  
appropriate authorization                          适当的授权 V DF
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appropriateness of audit evidence                    审计证据的适当性 \/ bd  
approval                                    批准，核准 At7!Pas#@g  
assertion                                    (会计报表上的)认定；确认 {cK<iQJ  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 4]d^L>  
asset                                                 资产，财产 (:oF\  
asset restructuring                             资产重组 j7I=2xnTWu  
assignment of duties                                 职责的划分 <8r"QJY/  
assistant                                     助理，助理人员 vhe Y F@  
associated company                                 联属公司，联营公司 ni;_Un~  
association                                        联合，结合；协会，社团 Ob0sB@  
assumption                                       假设，假定 I%T+H[,  
at a given date                                         在某一特定时日 nrEI0E9  
attestation                                         鉴证，公证 "K{_?M`;e  
attestation service                             鉴证服务 85<k'>~L  
audit adjustment                                审计调整 XC<fNK  
audit areas                                        审计领域 Yh<F-WOo2  
audit conclusion                                审计结论 QV|6"4\  
audit effectiveness                             审计效果 PGTEIptX7  
audit efficiency                                  审计效率 &PMQ]B  
audit engagement letter                      审计业务约定书 ETDWG_H |  
audit evidence                                          审计证据 H
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audit fee                                    审计费 +gl\l?>sr  
audit files                                          审计档案 iI GK"}  
audit findings                                     审计中发现的事项 HE}0_x.  
audit implementation stage                        审计实施阶段 _){|/Zd  
audit mark                                        审计标识 J;4x$BI  
audit materiality                                 审计重要性 =*UK!y?n  
audit method                                     审计方法 JVAyiNIH>M  
audit objective                                         审计目标，审计目的 )*KMU?  
audit of financial statements                      会计报表审计，财务报表审计 2?,Jn&i5  
audit opinion                                     审计意见 ;,{_=n>  
audit period                                      被审计期间，被审计年度 @c~Z0+Ji  
audit plan                                          审计计划 OUv)`K  
audit planning                                    编制审计计划，制定审计计划，审计计划 AR|4^  
audit planning stage                                  审计计划阶段 G(E1c"?  
audit procedure                                审计程序 **q8vhJM  
audit programme                               审计程序表，具体审计计划 is;g`m  
audit report                                       审计报告 "Q:Gd6?h;  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 V,r~%p  
audit report with a qualified opinion                 有保留意见的审计报告 )%C.IZ_s2  
audit report with an adverse opinion                否定意见的审计报告 d) -(C1f  
audit report with dual dates                      双重日期审计报告 e@3SF  
audit reporting stage                                 审计报告阶段 .6y+van  
audit responsibility                                   审计责任 `>"#d ? ,  
audit results                                      审计结果 geQ!}zXWi  
audit risk                                          审计风险 % .bDK}  
audit sampling                                          审计抽样 %. 1/#{  
audit sampling techniques                         审计抽样方法，审计抽样技术 B
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audit strategies                                  审计策略 /?.?1-HM  
audit summary                                         审计总结，审计小结 >}SEU-7&\  
audit team                                         审计小组 W8W7<ml0A  
audit test                                    审计测试 #*(}%!rD*  
audit trail                                          审计轨迹 80nEQT y  
audit work                                        审计工作 6,t6~Uo/  
audit working paper                                 审计工作底稿 8xy8/UBIk0  
audited financial statement                        审计会计报表，已审计财务报表 4Kj.o  
Auditing Guidelines (the～)                      审计规范指南 0cm34\*  
auditing standards                             审计准则 V.B@@ ;  
audit-oriented working paper                          (审计)业务类工作底稿 ! ._q8q\  
authorisation                                     授权 zTng]Mvx  
authorisation of transaction                       交易的授权 a`wjZ"}'[  
availability                                         可获得性 CW1l;uwtU  
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balance                                      余额；差额；平衡 BlJiHz!  
balance sheet                                    资产负债表 ~,lt^@a  
bank                                                 银行 4\z@Evm  
bank account                                    银行账户，银行户头 :1+Aj (  
bank statement                                 银行对账单 t$BjJ -G  
barter transaction                              易货交易，以物换物交易 ItVN,sVJb  
basis of audit                                    审计依据 93*csO?Db  
basis of preparation                                (会计报表的)编制基础 [Uup5+MCv  
book of account                               账目，账簿 ^I
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borrowing                                         借款，贷款，借债 ~"+"
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branch                                              分支，分支机构，分店 /,G `V  
brought forward                                (账户余额等的)承上年，承上期，承上页 R3B+vLGX  
budget                                              预算 7(@xk_Pl  
building                                      建筑物；大楼 CX]1I|T5  
business conditions                                  业务情况，经营情况 Lc !2'Do;  
business licence                               (企业等的)营业执照 tF;0P\i  
business relation                                业务关系 ox-m)z `7  
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