[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 xo&_bMO  
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审计词汇英汉对照 gf@:R'$:+  
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ability to continue as a going concern               持续经营能力 'H!Uh]!  
acceptability                                     可接受性，可接受程度 EVSX.'&f  
acceptable level of detection risk                     检查风险的可接受水平 T^KKy0ZGM  
acceptance of engagement                       接受委托 ^x,YW]AS}  
accepting the engagement for the first time              首次接受委托 cT,sh~
-x,  
access to asset                                         对资产的接触 m(!FHPvN  
according to                                     根据，依据，依照 ki!0^t:9  
account balance                                账户余额 t*u:hex  
account for                                       对……进行会计处理，核算；解释 q9_OGd|P  
accounting                                        会计，会计学 "8MF_Gu):  
accounting advisory serve                        会计咨询服务 \8cx6 G'  
accounting firm                                 会计师事务所 AkV#J, 3LC  
accounting information                      会计信息，会计资料 ~0$&3a<n1  
accounting period                             会计期间 HV|,}Wks6s  
accounting policies                                   会计政策 RrB&\9=  
accounting professional bodies                 会计职业组织，会计职业团体 IJ"q~r$  
accounting records                                   会计记录 ,
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accounting responsibility                           会计责任 =H8;iS2R  
accounting service                             会计服务 ,O(hMI85]  
accounting standards                                会计准则 bG#>uE J-  
Accounting Standards for Business Enterprises       企业会计准则 fZF@k5*\  
accounting system                             会计系统 ez$(c  
accounting treatment                                会计处理 4B.*g-L   
accuracy                                    准确性，精确性 $&td=OK  
additional audit procedures                      追加审计程序 l_p2Riv  
addressee                                         收件人，收信人 a~w$#fo"`f  
Administration of State-owned Assets  (the～)     国有资产管理局 yN-9[P8C  
administrative laws and regulations                 行政法规 0l6.<-f{  
adverse impact                                 不利影响，负面影响 lf,5w  
adverse opinion                                反对意见 fHFE){  
advisory group                                  咨询组，顾问组 ]a`$LW}  
agency fee                                        代理费，代理费用 Zy/_ E@C}u  
aggregate                                          总计，合计为…… 7@Qcc t4A  
alternation of document and record                 变造文件和记录 *EH~_F  
alternative audit procedures                      替代审计程序，备选审计程序 fJg+Ryo  
amend                                              修改，修订 z03K=aZ  
amortisation                                      摊销 ;V!D:5U  
analytical capacity                             分析能力 MQ2}
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analytical procedures                               分析性程序 bt?5*ETA  
annual financial statements                        年度会计报表，年度财务报表 h376Be{P  
appendix                                          附录，附表 zb3tIRH  
applicable                                         适用的 75lA%| *X  
applicable laws and regulations                 适用的法规 Z`i(qCAd(  
application systems                                  应用系统 >(<f 0  
apply consistently                              一贯地执行，一贯地实施 oB7_O-3z  
appropriate                                       适当的，合适的； XCQs2CHt  
征用，挪用 9 68Ez  
appropriate authorization                          适当的授权 PJ#,2=n~  
appropriateness of audit evidence                    审计证据的适当性 ,P0) 6>  
approval                                    批准，核准 "tK=+f`NM  
assertion                                    (会计报表上的)认定；确认 :ws<-Qy  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 ccxNbU  
asset                                                 资产，财产 ;uGv:$([g  
asset restructuring                             资产重组 +}AI@+  
assignment of duties                                 职责的划分 dZuOrTplA  
assistant                                     助理，助理人员 ~xTt204S  
associated company                                 联属公司，联营公司 h(DTa  
association                                        联合，结合；协会，社团 <P<z N~i9j  
assumption                                       假设，假定 Q
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at a given date                                         在某一特定时日 y~V(aih}D  
attestation                                         鉴证，公证 xE}>,O|'q  
attestation service                             鉴证服务 53h0UL  
audit adjustment                                审计调整 H5an%kU|j  
audit areas                                        审计领域 bN.Pex  
audit conclusion                                审计结论 uxz^/Gk  
audit effectiveness                             审计效果 ]?4hyN  
audit efficiency                                  审计效率 (9)Q ' 'S  
audit engagement letter                      审计业务约定书 6S#Cl>v  
audit evidence                                          审计证据  Z\sDUJ  
audit fee                                    审计费 P+}h$_x  
audit files                                          审计档案 *4 n)  
audit findings                                     审计中发现的事项 ;Rf'P}"]  
audit implementation stage                        审计实施阶段 DmcZta8n]  
audit mark                                        审计标识 8P`"M#fI  
audit materiality                                 审计重要性 * y,v}-  
audit method                                     审计方法 !,PWb3S  
audit objective                                         审计目标，审计目的 ~TtiO#,t  
audit of financial statements                      会计报表审计，财务报表审计 {;oPLr+Z  
audit opinion                                     审计意见 
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audit period                                      被审计期间，被审计年度 wd6owr  
audit plan                                          审计计划 ^.y\(=  
audit planning                                    编制审计计划，制定审计计划，审计计划 /wG2vE8e  
audit planning stage                                  审计计划阶段 MQ2_
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audit procedure                                审计程序 \M-OC5fQv  
audit programme                               审计程序表，具体审计计划 :T~[  
audit report                                       审计报告 G~m<;  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 ssL
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audit report with a qualified opinion                 有保留意见的审计报告 7HWmCaa[  
audit report with an adverse opinion                否定意见的审计报告 F'Z,]b'st3  
audit report with dual dates                      双重日期审计报告 v:#tWEbo-  
audit reporting stage                                 审计报告阶段 Bw.i}3UT6  
audit responsibility                                   审计责任 30{ gI0jk  
audit results                                      审计结果 ?7A>+EY  
audit risk                                          审计风险 Qb%J8juRf  
audit sampling                                          审计抽样 "N#Y gSr  
audit sampling techniques                         审计抽样方法，审计抽样技术 H?w6C):]  
audit strategies                                  审计策略 dr"1s-D4IQ  
audit summary                                         审计总结，审计小结 7p[n  
audit team                                         审计小组 i/.6>4tE:  
audit test                                    审计测试 lquLT6]  
audit trail                                          审计轨迹 nt<]d\o0  
audit work                                        审计工作 PY'2h4IL  
audit working paper                                 审计工作底稿 y`Z\N   
audited financial statement                        审计会计报表，已审计财务报表 TA\vZGJ('  
Auditing Guidelines (the～)                      审计规范指南 MK*r+xfSae  
auditing standards                             审计准则 (k P9hcV  
audit-oriented working paper                          (审计)业务类工作底稿 HZOMlOZ  
authorisation                                     授权 +T+#q@  
authorisation of transaction                       交易的授权 OT v)  
availability                                         可获得性 JGZBL{8  
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balance                                      余额；差额；平衡 3g B7g'U  
balance sheet                                    资产负债表 Ul#
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bank                                                 银行 $VR{q6[0S?  
bank account                                    银行账户，银行户头 >mkFV@`  
bank statement                                 银行对账单 p4QU9DF  
barter transaction                              易货交易，以物换物交易 {{1G`;|v9  
basis of audit                                    审计依据 kGJC\{N5N  
basis of preparation                                (会计报表的)编制基础 so s5Y}  
book of account                               账目，账簿 |BYRe1l6l  
borrowing                                         借款，贷款，借债 @9:uqsL  
branch                                              分支，分支机构，分店 X-/]IHDN  
brought forward                                (账户余额等的)承上年，承上期，承上页 I 6O  
budget                                              预算 eH,or,r  
building                                      建筑物；大楼 &j6erwaT  
business conditions                                  业务情况，经营情况 3XKf!P  
business licence                               (企业等的)营业执照 s[N@0  
business relation                                业务关系 .]Z"C&"N]  
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