[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 b@G
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审计词汇英汉对照 [1+ o  
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ability to continue as a going concern               持续经营能力 d']CBoK  
acceptability                                     可接受性，可接受程度 !*[Fw1-J  
acceptable level of detection risk                     检查风险的可接受水平 5c(mgEvq  
acceptance of engagement                       接受委托 IUB#Vdx  
accepting the engagement for the first time              首次接受委托 mGss9eZa  
access to asset                                         对资产的接触 =ttvC"4?  
according to                                     根据，依据，依照 /y8=r"'G  
account balance                                账户余额 N4]Sp v  
account for                                       对……进行会计处理，核算；解释 V*xo3hU  
accounting                                        会计，会计学
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accounting advisory serve                        会计咨询服务 s|p,UK  
accounting firm                                 会计师事务所 ZGIL V  
accounting information                      会计信息，会计资料 (T290a9y>  
accounting period                             会计期间 OV@MT^  
accounting policies                                   会计政策 vBP 5n  
accounting professional bodies                 会计职业组织，会计职业团体 .b.pyVk  
accounting records                                   会计记录 EES
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accounting responsibility                           会计责任 T0
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accounting service                             会计服务 +JyD W%a:L  
accounting standards                                会计准则 yf > rG  
Accounting Standards for Business Enterprises       企业会计准则 \fX0&l;T9\  
accounting system                             会计系统 ){-Tt`0(u  
accounting treatment                                会计处理 b-)m'B}`  
accuracy                                    准确性，精确性 $N !l-lu=  
additional audit procedures                      追加审计程序 $ #z ` R;  
addressee                                         收件人，收信人 x9QUo*M
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Administration of State-owned Assets  (the～)     国有资产管理局 o|Q:am'H  
administrative laws and regulations                 行政法规 BM~>=emc  
adverse impact                                 不利影响，负面影响 A_8UPGh8  
adverse opinion                                反对意见 )6~ s;y!  
advisory group                                  咨询组，顾问组 H0!LiazA>  
agency fee                                        代理费，代理费用 c0I;8z`b  
aggregate                                          总计，合计为…… /nPNHO>U  
alternation of document and record                 变造文件和记录 o\ TXWqt  
alternative audit procedures                      替代审计程序，备选审计程序 hSl6X3W  
amend                                              修改，修订 `_MRf[Z}  
amortisation                                      摊销 vkR,Sn  
analytical capacity                             分析能力 g6AEMer  
analytical procedures                               分析性程序 OON]E3yy  
annual financial statements                        年度会计报表，年度财务报表 ''P
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appendix                                          附录，附表 G+_Q7-o&d6  
applicable                                         适用的 jD
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applicable laws and regulations                 适用的法规 D+nKQ4   
application systems                                  应用系统 Kia34 ~W  
apply consistently                              一贯地执行，一贯地实施 pr=f6~Z-y  
appropriate                                       适当的，合适的； buj*L&  
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appropriate authorization                          适当的授权 Z2t'? N|_  
appropriateness of audit evidence                    审计证据的适当性 rt jUHhF  
approval                                    批准，核准 7>-"r*W +z  
assertion                                    (会计报表上的)认定；确认 . r?URC  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 ' ?4\  
asset                                                 资产，财产 hL?"!  
asset restructuring                             资产重组 YcRo>:I  
assignment of duties                                 职责的划分 qUSy0SQ/l  
assistant                                     助理，助理人员 yQ [n7du  
associated company                                 联属公司，联营公司 bMA\_?  
association                                        联合，结合；协会，社团 GJr1[  
assumption                                       假设，假定 tM:%{
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at a given date                                         在某一特定时日 h,*-V 'X.k  
attestation                                         鉴证，公证 (kYwD  
attestation service                             鉴证服务 >;sz(F3)  
audit adjustment                                审计调整 v1R t$[  
audit areas                                        审计领域 E"'4=_  
audit conclusion                                审计结论 4[XiD* *  
audit effectiveness                             审计效果 .UGbo.e  
audit efficiency                                  审计效率 dzbFUDJ  
audit engagement letter                      审计业务约定书 rOo|.4w  
audit evidence                                          审计证据 (nDen5Q|  
audit fee                                    审计费 2lu AF2  
audit files                                          审计档案 .T\jEH8E  
audit findings                                     审计中发现的事项 ;irAq
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audit implementation stage                        审计实施阶段  Z,"f2UJ  
audit mark                                        审计标识 kSfNu{YS  
audit materiality                                 审计重要性 W<c95Q
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audit method                                     审计方法 }m -A #4.  
audit objective                                         审计目标，审计目的 xf7_|l  
audit of financial statements                      会计报表审计，财务报表审计 m\.( -  
audit opinion                                     审计意见 l+r3|b  
audit period                                      被审计期间，被审计年度 L; o$vI~U,  
audit plan                                          审计计划 <*3#nA-O>i  
audit planning                                    编制审计计划，制定审计计划，审计计划 Hp(wR'(g&  
audit planning stage                                  审计计划阶段 ])9
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audit procedure                                审计程序 @R
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audit programme                               审计程序表，具体审计计划 WbwS!F<au  
audit report                                       审计报告 B.#.
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audit report with a disclaimer of opinion           拒绝表示意见审计报告 DX(!G a  
audit report with a qualified opinion                 有保留意见的审计报告 T1U8ZEK<iu  
audit report with an adverse opinion                否定意见的审计报告 K[^ BRn  
audit report with dual dates                      双重日期审计报告 ([OD mZHv  
audit reporting stage                                 审计报告阶段 L;i(@tp|v  
audit responsibility                                   审计责任 Vpe\Okt:  
audit results                                      审计结果 ws([bS2h  
audit risk                                          审计风险 ec&K}+p @  
audit sampling                                          审计抽样 vUR@P -  
audit sampling techniques                         审计抽样方法，审计抽样技术 ]j+J^g  
audit strategies                                  审计策略 |@Ze{\  
audit summary                                         审计总结，审计小结 1~
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audit team                                         审计小组 Vv_lBYV  
audit test                                    审计测试 {'UK>S  
audit trail                                          审计轨迹 l_i&8*=Px  
audit work                                        审计工作 QIC? `hk1  
audit working paper                                 审计工作底稿 r E&}B5PN=  
audited financial statement                        审计会计报表，已审计财务报表 v 8B4%1NE  
Auditing Guidelines (the～)                      审计规范指南 aXgngwq  
auditing standards                             审计准则 Oq[YbQ'GE  
audit-oriented working paper                          (审计)业务类工作底稿
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authorisation                                     授权 @ruWnwb  
authorisation of transaction                       交易的授权 7srq~;j3  
availability                                         可获得性 V|vXxWm/  
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balance                                      余额；差额；平衡 t8f:?  
balance sheet                                    资产负债表 ^D?{[L
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bank                                                 银行 D zdKBJT+  
bank account                                    银行账户，银行户头 ` 1 vDp.  
bank statement                                 银行对账单 P{2j31u`  
barter transaction                              易货交易，以物换物交易 ,FK.8c6g  
basis of audit                                    审计依据 EQVa8xt/C  
basis of preparation                                (会计报表的)编制基础 4G'-"u^g  
book of account                               账目，账簿 @y/!`Ziw  
borrowing                                         借款，贷款，借债 }q=tg9  
branch                                              分支，分支机构，分店 F
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brought forward                                (账户余额等的)承上年，承上期，承上页 oIG
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budget                                              预算 <N8z<o4rku  
building                                      建筑物；大楼 #b@ sV$  
business conditions                                  业务情况，经营情况 C#@-uo2  
business licence                               (企业等的)营业执照 [mFgo il  
business relation                                业务关系 ~BC~^D&WD  
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