[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 m6'VM W  
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审计词汇英汉对照 l
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ability to continue as a going concern               持续经营能力 r8
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acceptability                                     可接受性，可接受程度 |@Cx%aEKU  
acceptable level of detection risk                     检查风险的可接受水平 dp&8:jy  
acceptance of engagement                       接受委托 ao+lL Cr  
accepting the engagement for the first time              首次接受委托 HNFG:t9  
access to asset                                         对资产的接触 y;'yob  
according to                                     根据，依据，依照 T4 :UJj}  
account balance                                账户余额 @/(\YzQvp]  
account for                                       对……进行会计处理，核算；解释 MM+x}g.?  
accounting                                        会计，会计学 . 5cL+G1k#  
accounting advisory serve                        会计咨询服务 yJyovfJz.  
accounting firm                                 会计师事务所 J
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accounting information                      会计信息，会计资料 P@LFX[HtM  
accounting period                             会计期间 ^`BiA'gPPC  
accounting policies                                   会计政策 @y"/hh_?  
accounting professional bodies                 会计职业组织，会计职业团体 :TPT]q d@  
accounting records                                   会计记录 V*}xl
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accounting responsibility                           会计责任 &oU) ,H  
accounting service                             会计服务 CrvL[6i  
accounting standards                                会计准则 #o>~@.S#:0  
Accounting Standards for Business Enterprises       企业会计准则 #8cpZ]#  
accounting system                             会计系统 n5Coxvy1  
accounting treatment                                会计处理 qdss(LZ  
accuracy                                    准确性，精确性 6\9 Zc-%  
additional audit procedures                      追加审计程序 zCpsGr  
addressee                                         收件人，收信人
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Administration of State-owned Assets  (the～)     国有资产管理局 Wqy\yS [  
administrative laws and regulations                 行政法规 9A7LDHst7  
adverse impact                                 不利影响，负面影响 a/@F?\A  
adverse opinion                                反对意见 vZ&{   
advisory group                                  咨询组，顾问组 *VP-fyJp  
agency fee                                        代理费，代理费用 >EacXPt-O  
aggregate                                          总计，合计为…… +n'-%?LD&  
alternation of document and record                 变造文件和记录 H}ie D"T_  
alternative audit procedures                      替代审计程序，备选审计程序 sxP1.= W  
amend                                              修改，修订 hggP9I:s,  
amortisation                                      摊销 uPbGQ:%}  
analytical capacity                             分析能力 d ynq)lf  
analytical procedures                               分析性程序 ;?q>F3n  
annual financial statements                        年度会计报表，年度财务报表 4~s{zob  
appendix                                          附录，附表 KxA^?,t[  
applicable                                         适用的 r bfIH":  
applicable laws and regulations                 适用的法规 ?o>JX.Nl&7  
application systems                                  应用系统 006qj.  
apply consistently                              一贯地执行，一贯地实施 zUQn*Cio e  
appropriate                                       适当的，合适的； 0=:]tSD\F  
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appropriate authorization                          适当的授权 y;GwMi$KI  
appropriateness of audit evidence                    审计证据的适当性 p%ve1 >c  
approval                                    批准，核准 Ifx EM  
assertion                                    (会计报表上的)认定；确认 1M={8}3  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 N I*x):bx  
asset                                                 资产，财产 X2[d15!9  
asset restructuring                             资产重组 s7789pR  
assignment of duties                                 职责的划分 T4c]VWtD  
assistant                                     助理，助理人员 ;ndwVZ~,  
associated company                                 联属公司，联营公司 m9Pzy^g1  
association                                        联合，结合；协会，社团 )<
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assumption                                       假设，假定 @ L-] %C  
at a given date                                         在某一特定时日 f[XsnN2  
attestation                                         鉴证，公证 r
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attestation service                             鉴证服务 a,/wqX  
audit adjustment                                审计调整 ozCH1V{p  
audit areas                                        审计领域 I{8sLzA03S  
audit conclusion                                审计结论 m4m,-}KNi  
audit effectiveness                             审计效果 LQo>wl  
audit efficiency                                  审计效率 [_X.Equ  
audit engagement letter                      审计业务约定书 -50Nd=1  
audit evidence                                          审计证据 p]]*H2UD  
audit fee                                    审计费 lQ{o[axT
 
audit files                                          审计档案 Z'<I Is:J  
audit findings                                     审计中发现的事项 |<aF)S4  
audit implementation stage                        审计实施阶段 *a[iq`499  
audit mark                                        审计标识 'CfM'f3uu  
audit materiality                                 审计重要性 &F 3'tf?  
audit method                                     审计方法 j@guB:0  
audit objective                                         审计目标，审计目的 [ U`})  
audit of financial statements                      会计报表审计，财务报表审计 !l7D1i~  
audit opinion                                     审计意见 NDo>"in  
audit period                                      被审计期间，被审计年度 RAs5<US:  
audit plan                                          审计计划 gP^p7aYwn  
audit planning                                    编制审计计划，制定审计计划，审计计划 0]u=GD%  
audit planning stage                                  审计计划阶段 QqdVN3#1z  
audit procedure                                审计程序 ^}{`bw{  
audit programme                               审计程序表，具体审计计划 ~USU\dni  
audit report                                       审计报告 \Um &  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 V|q`KOF  
audit report with a qualified opinion                 有保留意见的审计报告 k3-7Vyg  
audit report with an adverse opinion                否定意见的审计报告 @&F\M}  
audit report with dual dates                      双重日期审计报告 },& =r= B  
audit reporting stage                                 审计报告阶段 [$]Kp9YD  
audit responsibility                                   审计责任 7,!$lT#  
audit results                                      审计结果 D&]dlY@*  
audit risk                                          审计风险 hlO,mU  
audit sampling                                          审计抽样 m`lxQik  
audit sampling techniques                         审计抽样方法，审计抽样技术 RLE6=#4  
audit strategies                                  审计策略 ][[\!og  
audit summary                                         审计总结，审计小结 IV]2#;OO?  
audit team                                         审计小组 rv26vnJy"  
audit test                                    审计测试 dFw>SYrpu  
audit trail                                          审计轨迹 wQR0R~|M  
audit work                                        审计工作 )2
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audit working paper                                 审计工作底稿 ;
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audited financial statement                        审计会计报表，已审计财务报表 :OC(93d)0  
Auditing Guidelines (the～)                      审计规范指南 Eq82?+9  
auditing standards                             审计准则 `/+PZqdC  
audit-oriented working paper                          (审计)业务类工作底稿 QZO9CLX 8k  
authorisation                                     授权 %{j)w{ LJ  
authorisation of transaction                       交易的授权 [+_0y[~,tB  
availability                                         可获得性 M?3#XQDvD  
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balance                                      余额；差额；平衡 4/+P7.}ea-  
balance sheet                                    资产负债表 w"/RI#7.  
bank                                                 银行 ,nnVHBN  
bank account                                    银行账户，银行户头 d~za%2{  
bank statement                                 银行对账单 ,2/y(JX}*!  
barter transaction                              易货交易，以物换物交易 /t;Kn m  
basis of audit                                    审计依据 JQdeI+  
basis of preparation                                (会计报表的)编制基础 7TaHE   
book of account                               账目，账簿 cfrvx^,2&  
borrowing                                         借款，贷款，借债 /2jw]ekQ'  
branch                                              分支，分支机构，分店 KU5|~1t 4  
brought forward                                (账户余额等的)承上年，承上期，承上页 fo$Ac  
budget                                              预算 1XD|H_JG<j  
building                                      建筑物；大楼 |j>fsk~  
business conditions                                  业务情况，经营情况
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business licence                               (企业等的)营业执照 WY`hNT6M  
business relation                                业务关系 `a:L%Ex  
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