[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 0/P!rH9  
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审计词汇英汉对照 xExy?5H7  
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ability to continue as a going concern               持续经营能力 Vr/UbgucJ  
acceptability                                     可接受性，可接受程度 @>f]0,"(  
acceptable level of detection risk                     检查风险的可接受水平 RP
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acceptance of engagement                       接受委托 cAJK FuX"  
accepting the engagement for the first time              首次接受委托 8>a/x,  
access to asset                                         对资产的接触 fU^B 3S6X  
according to                                     根据，依据，依照 bsVms,&  
account balance                                账户余额 6ae  
account for                                       对……进行会计处理，核算；解释 /!ZeMY:x  
accounting                                        会计，会计学 j-|YE?AA  
accounting advisory serve                        会计咨询服务 {H s""/sb  
accounting firm                                 会计师事务所 ' TpW-r:  
accounting information                      会计信息，会计资料 3n9$qr='  
accounting period                             会计期间 b $x<7l5C  
accounting policies                                   会计政策 ;AKtbS;H  
accounting professional bodies                 会计职业组织，会计职业团体 n m(yFX?=  
accounting records                                   会计记录 AfW63;kH  
accounting responsibility                           会计责任 <b"ynoM.
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accounting service                             会计服务 p.i$[6M  
accounting standards                                会计准则 )l*H$8  
Accounting Standards for Business Enterprises       企业会计准则 ~LGkc t  
accounting system                             会计系统 hKjvD.6]%  
accounting treatment                                会计处理 :7%JD.;W  
accuracy                                    准确性，精确性 K
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additional audit procedures                      追加审计程序 R-]QU`c  
addressee                                         收件人，收信人 -H~g+i*J  
Administration of State-owned Assets  (the～)     国有资产管理局 0?l|A1I%  
administrative laws and regulations                 行政法规 +kTAOfM  
adverse impact                                 不利影响，负面影响 Mp;t?C4  
adverse opinion                                反对意见 ERQa,h/  
advisory group                                  咨询组，顾问组
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agency fee                                        代理费，代理费用 [^ck;4q  
aggregate                                          总计，合计为…… "{;]T  
alternation of document and record                 变造文件和记录 g.aNITjP  
alternative audit procedures                      替代审计程序，备选审计程序 OqUEj 0X  
amend                                              修改，修订 K !8+~[  
amortisation                                      摊销 vgOmcf%;  
analytical capacity                             分析能力 =:`1!W0I  
analytical procedures                               分析性程序 zNR
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annual financial statements                        年度会计报表，年度财务报表 AoyU1MR(  
appendix                                          附录，附表 _v4
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applicable                                         适用的 G;615p1  
applicable laws and regulations                 适用的法规 6"WR}S0o  
application systems                                  应用系统 ` _()R`=  
apply consistently                              一贯地执行，一贯地实施 vIG8m@-!&;  
appropriate                                       适当的，合适的； wE3^6  
征用，挪用 *{tn/ro6a  
appropriate authorization                          适当的授权 ;&e5.K+.Z  
appropriateness of audit evidence                    审计证据的适当性 4
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approval                                    批准，核准 mU:C{<Z  
assertion                                    (会计报表上的)认定；确认 DU$]e1  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 &J^@TgqL^  
asset                                                 资产，财产 H7G*Vg  
asset restructuring                             资产重组 rgILOtk[  
assignment of duties                                 职责的划分 xr!FDfM.K  
assistant                                     助理，助理人员 z;1tJ  
associated company                                 联属公司，联营公司 k#`.!yI,  
association                                        联合，结合；协会，社团 VY<v?Of i-  
assumption                                       假设，假定 u(02{V
 
at a given date                                         在某一特定时日 xXH%7%W'f  
attestation                                         鉴证，公证 %Z&[wU~  
attestation service                             鉴证服务 < Sm -
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audit adjustment                                审计调整 xuO5|{h  
audit areas                                        审计领域 {. SN  
audit conclusion                                审计结论 gqNd@tYI  
audit effectiveness                             审计效果 X;sl?8HG!<  
audit efficiency                                  审计效率 1Y@6oT  
audit engagement letter                      审计业务约定书 ih2H~c>O  
audit evidence                                          审计证据 'mpY2|]\$  
audit fee                                    审计费 '1ff|c!x9  
audit files                                          审计档案 h0Acpd2  
audit findings                                     审计中发现的事项 >!A&@1[M  
audit implementation stage                        审计实施阶段 *gHOH!K,S  
audit mark                                        审计标识 )=9\6zXS  
audit materiality                                 审计重要性 nlHH}K  
audit method                                     审计方法 ;E:ra_l  
audit objective                                         审计目标，审计目的 *La*j3|:  
audit of financial statements                      会计报表审计，财务报表审计 Cst\_j  
audit opinion                                     审计意见 ywmx6q4MFL  
audit period                                      被审计期间，被审计年度
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audit plan                                          审计计划 nk1(/~`  
audit planning                                    编制审计计划，制定审计计划，审计计划 6VolT y@(x  
audit planning stage                                  审计计划阶段 TuwH?{ FzK  
audit procedure                                审计程序 Ts:dnGR5  
audit programme                               审计程序表，具体审计计划 \%&QIe;:k  
audit report                                       审计报告 ?A(=%c|,g  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 T{]Tb=  
audit report with a qualified opinion                 有保留意见的审计报告 W>dS@;E  
audit report with an adverse opinion                否定意见的审计报告 ]N-K`c]  
audit report with dual dates                      双重日期审计报告 u%5B_<90V  
audit reporting stage                                 审计报告阶段 v;el= D  
audit responsibility                                   审计责任 P\iw[m7O  
audit results                                      审计结果 )<DL'  
audit risk                                          审计风险 tNbCO+rZ  
audit sampling                                          审计抽样 2{"Wa| o`  
audit sampling techniques                         审计抽样方法，审计抽样技术 6 )0$UW  
audit strategies                                  审计策略 M^r1b1tR  
audit summary                                         审计总结，审计小结 C
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audit team                                         审计小组 !rb)Y;WQt  
audit test                                    审计测试 [sFD-2y  
audit trail                                          审计轨迹 #$ K\:V+ 4  
audit work                                        审计工作 q ]rsp0P2  
audit working paper                                 审计工作底稿 qOZe\<.V<  
audited financial statement                        审计会计报表，已审计财务报表 "6 dC  
Auditing Guidelines (the～)                      审计规范指南 it
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auditing standards                             审计准则 7\JRHw  
audit-oriented working paper                          (审计)业务类工作底稿 >T.U\,om7  
authorisation                                     授权 ?OYu BZF  
authorisation of transaction                       交易的授权 /,2Em>  
availability                                         可获得性 .pu]21m =  
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balance                                      余额；差额；平衡 ],>Z'W  
balance sheet                                    资产负债表 RJnRbaC  
bank                                                 银行 M<"&$qZ$R  
bank account                                    银行账户，银行户头 j ?/T7a^  
bank statement                                 银行对账单 RN cHU  
barter transaction                              易货交易，以物换物交易 >8
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basis of audit                                    审计依据  HkJ$r<J2  
basis of preparation                                (会计报表的)编制基础 2<fG= I8  
book of account                               账目，账簿 -78 t0-lM  
borrowing                                         借款，贷款，借债 $oq&uL  
branch                                              分支，分支机构，分店 (J\"\#/d  
brought forward                                (账户余额等的)承上年，承上期，承上页 &Dqg<U  
budget                                              预算 3tS~/o+]  
building                                      建筑物；大楼 KSqWq:W+  
business conditions                                  业务情况，经营情况 n:`> QY  
business licence                               (企业等的)营业执照 \W(C=e  
business relation                                业务关系
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