[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 <Eu/f`8  
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审计词汇英汉对照 \ !qe@h<  
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ability to continue as a going concern               持续经营能力 CsX@u#  
acceptability                                     可接受性，可接受程度 OD6dMql  
acceptable level of detection risk                     检查风险的可接受水平 -_^#7]  
acceptance of engagement                       接受委托 !IC@^kkh{  
accepting the engagement for the first time              首次接受委托 >uP1k.z
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access to asset                                         对资产的接触 pqD lg  
according to                                     根据，依据，依照 t3<HE_B|  
account balance                                账户余额 2= )V"lR\  
account for                                       对……进行会计处理，核算；解释 qS/ 'Kyp_  
accounting                                        会计，会计学 E^C [G)7n  
accounting advisory serve                        会计咨询服务 ;-quK%VO!  
accounting firm                                 会计师事务所 #:E^($v  
accounting information                      会计信息，会计资料 L~!Lq4]V\g  
accounting period                             会计期间 RV>n Op}R  
accounting policies                                   会计政策 MZ:Ty,pw:O  
accounting professional bodies                 会计职业组织，会计职业团体 @g]>D  
accounting records                                   会计记录 z0 J:"M  
accounting responsibility                           会计责任 d;g]Oe
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accounting service                             会计服务 S;}/ql y  
accounting standards                                会计准则 [H=l#W@  
Accounting Standards for Business Enterprises       企业会计准则 c?}{>ig/)  
accounting system                             会计系统 ZK`x(h{p)  
accounting treatment                                会计处理 wpf  
accuracy                                    准确性，精确性 }_fVv{D   
additional audit procedures                      追加审计程序 $xK(bc'{  
addressee                                         收件人，收信人 {4B7a6
 
Administration of State-owned Assets  (the～)     国有资产管理局 ,!bcm  
administrative laws and regulations                 行政法规 6Tg'9|g  
adverse impact                                 不利影响，负面影响 rU_FRk  
adverse opinion                                反对意见 (G 9Ku 8Y  
advisory group                                  咨询组，顾问组 l'RuzBQr  
agency fee                                        代理费，代理费用 "u3 N9  
aggregate                                          总计，合计为…… (AT)w/  
alternation of document and record                 变造文件和记录 2>vn'sXdj  
alternative audit procedures                      替代审计程序，备选审计程序 7!A3PDAe  
amend                                              修改，修订 J@RV^2  
amortisation                                      摊销 qz }PTx  
analytical capacity                             分析能力 _Kv;hR>  
analytical procedures                               分析性程序 )AXa.y  
annual financial statements                        年度会计报表，年度财务报表 oRHWb_$"  
appendix                                          附录，附表 
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applicable                                         适用的 )%bY2 pk  
applicable laws and regulations                 适用的法规 QuBaG
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application systems                                  应用系统 IRbZ ;*3dO  
apply consistently                              一贯地执行，一贯地实施 X({R+  
appropriate                                       适当的，合适的； }qN   
征用，挪用 G\Q0{4w8  
appropriate authorization                          适当的授权 6D29s]h2  
appropriateness of audit evidence                    审计证据的适当性 EoOw u-{  
approval                                    批准，核准 f/pr  
assertion                                    (会计报表上的)认定；确认 18JAca8Zs  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 7Yly^  
asset                                                 资产，财产 y2@8?  
asset restructuring                             资产重组 ePY69!pO5e  
assignment of duties                                 职责的划分 K~ V UD(  
assistant                                     助理，助理人员 Os)}kkja  
associated company                                 联属公司，联营公司 '+iqbcUd,  
association                                        联合，结合；协会，社团 c59l/qoz  
assumption                                       假设，假定 L7B(abT9e  
at a given date                                         在某一特定时日 PHqIfH[  
attestation                                         鉴证，公证 \q:PU6q  
attestation service                             鉴证服务 QO3QR/Ww  
audit adjustment                                审计调整 W_ubgCB  
audit areas                                        审计领域 YCu9dBeVS  
audit conclusion                                审计结论 h9j/mUwV  
audit effectiveness                             审计效果 ek]CTUl*  
audit efficiency                                  审计效率 *_tJ;  
audit engagement letter                      审计业务约定书 bS*oFm@u  
audit evidence                                          审计证据 E{E%nXR)  
audit fee                                    审计费 S@vLh=65  
audit files                                          审计档案 LYp=o8JW|  
audit findings                                     审计中发现的事项 xyRZ v]K1  
audit implementation stage                        审计实施阶段 usOIbrQ  
audit mark                                        审计标识 qb$f,E[  
audit materiality                                 审计重要性 r^!P=BS{  
audit method                                     审计方法 |d=MX>i|G  
audit objective                                         审计目标，审计目的 <rFKJ^B  
audit of financial statements                      会计报表审计，财务报表审计 /@f3|L<1@V  
audit opinion                                     审计意见  ^6Y:9+  
audit period                                      被审计期间，被审计年度 a[Oi  
audit plan                                          审计计划 C]DvoJmBs  
audit planning                                    编制审计计划，制定审计计划，审计计划 *m`KY)b=l  
audit planning stage                                  审计计划阶段 L }&$5KiwV  
audit procedure                                审计程序 F<N
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audit programme                               审计程序表，具体审计计划 3NC-)S   
audit report                                       审计报告 kV3Z t@+  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 ee{8C~  
audit report with a qualified opinion                 有保留意见的审计报告 exL<cN  
audit report with an adverse opinion                否定意见的审计报告 |\S p IFH1  
audit report with dual dates                      双重日期审计报告 -<.b3Mh  
audit reporting stage                                 审计报告阶段 ]BBL=$*  
audit responsibility                                   审计责任 3*$)9'  
audit results                                      审计结果 \hFIg3  
audit risk                                          审计风险 m@^!?/as  
audit sampling                                          审计抽样 Irnfr\l.  
audit sampling techniques                         审计抽样方法，审计抽样技术 BjIKs~CT  
audit strategies                                  审计策略 Ae 3:"  
audit summary                                         审计总结，审计小结 4]3(Vyh`  
audit team                                         审计小组 fS(IN~
 
audit test                                    审计测试 1VC:o]$  
audit trail                                          审计轨迹 -% Z?rn2  
audit work                                        审计工作 2q,> *B?  
audit working paper                                 审计工作底稿 [p# }=&d  
audited financial statement                        审计会计报表，已审计财务报表 %{ToWLb{I  
Auditing Guidelines (the～)                      审计规范指南 5rx;?yvn  
auditing standards                             审计准则 L.) 0!1  
audit-oriented working paper                          (审计)业务类工作底稿 ESt@%7.F  
authorisation                                     授权 M;K%=l$NG  
authorisation of transaction                       交易的授权 &?gvW//L2  
availability                                         可获得性 1C'_I  
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balance                                      余额；差额；平衡 27-GfC=7*  
balance sheet                                    资产负债表 aZ{]t:]  
bank                                                 银行 CDTM<0`%  
bank account                                    银行账户，银行户头 BNe6q[ )W~  
bank statement                                 银行对账单 PhOtSml0  
barter transaction                              易货交易，以物换物交易 q:/<^|  
basis of audit                                    审计依据 [:(
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basis of preparation                                (会计报表的)编制基础 8Mf{6&F=  
book of account                               账目，账簿 Juqe%he`  
borrowing                                         借款，贷款，借债 bI"_hvcFp  
branch                                              分支，分支机构，分店 ~t-!{F  
brought forward                                (账户余额等的)承上年，承上期，承上页 kKP<K+hH  
budget                                              预算 #N'W+M /  
building                                      建筑物；大楼 _wKaFf  
business conditions                                  业务情况，经营情况 rr= e  
business licence                               (企业等的)营业执照 qoXncdDHZ  
business relation                                业务关系 O^,%V{]6\  
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