[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 -Dy
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审计词汇英汉对照 ;Krb/qr4_  
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ability to continue as a going concern               持续经营能力 sUK|*y  
acceptability                                     可接受性，可接受程度 |5X59! JL  
acceptable level of detection risk                     检查风险的可接受水平 11kyrv  
acceptance of engagement                       接受委托 I,HtW),  
accepting the engagement for the first time              首次接受委托 " a,4E{7  
access to asset                                         对资产的接触 +v:]#1  
according to                                     根据，依据，依照 mH4u@aQ}  
account balance                                账户余额 |v5 ge3-  
account for                                       对……进行会计处理，核算；解释  ;Q4,I[?%  
accounting                                        会计，会计学 * fj`+J  
accounting advisory serve                        会计咨询服务 :@ VCKq!  
accounting firm                                 会计师事务所 x(R;xB  
accounting information                      会计信息，会计资料 Cc,V ]  
accounting period                             会计期间 -.ZP<,?@F  
accounting policies                                   会计政策 yWE\)]9  
accounting professional bodies                 会计职业组织，会计职业团体 p] /[ji  
accounting records                                   会计记录 2FV@?x0po  
accounting responsibility                           会计责任 "PO8Q  
accounting service                             会计服务 `Syfl^9B  
accounting standards                                会计准则 EltCtfm`  
Accounting Standards for Business Enterprises       企业会计准则 l^B4.1rT  
accounting system                             会计系统 %7w8M{I R3  
accounting treatment                                会计处理 ccPWfy_  
accuracy                                    准确性，精确性 (Z[c7  
additional audit procedures                      追加审计程序 u%E8&T8,  
addressee                                         收件人，收信人 s/s&d pT*  
Administration of State-owned Assets  (the～)     国有资产管理局 5>daWmD  
administrative laws and regulations                 行政法规 hsS&|7Pt  
adverse impact                                 不利影响，负面影响 vCSC:  
adverse opinion                                反对意见 ~{5va  
advisory group                                  咨询组，顾问组 O!XSU,  
agency fee                                        代理费，代理费用 6w{_+=T  
aggregate                                          总计，合计为…… jw{B8<@s  
alternation of document and record                 变造文件和记录 Az8ZA~Op=  
alternative audit procedures                      替代审计程序，备选审计程序 (xVx|:R[<H  
amend                                              修改，修订 EG$-D@o\I  
amortisation                                      摊销 9p3~WA/M@  
analytical capacity                             分析能力 F;h^o!W7r  
analytical procedures                               分析性程序 8>6<GdGL<n  
annual financial statements                        年度会计报表，年度财务报表 :yJ ([  
appendix                                          附录，附表 i8-Y,&>V  
applicable                                         适用的 v1X[/\;U  
applicable laws and regulations                 适用的法规 b7I0R;Zj  
application systems                                  应用系统 Ak('4j!*}^  
apply consistently                              一贯地执行，一贯地实施 &z:bZH]DH  
appropriate                                       适当的，合适的； 8F`8=L NO  
征用，挪用 QRBx}!:NZ#  
appropriate authorization                          适当的授权 qQG? k~r  
appropriateness of audit evidence                    审计证据的适当性 ag47$9(  
approval                                    批准，核准 JoiGuZd>  
assertion                                    (会计报表上的)认定；确认 cSV&
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assessed level of control risk                           对控制风险的评估，控制风险的评估水平 -WF((s;<#  
asset                                                 资产，财产 ]4c+{  
asset restructuring                             资产重组 qm:C1#<p   
assignment of duties                                 职责的划分 |pWu|M _'  
assistant                                     助理，助理人员 .r6x9t  
associated company                                 联属公司，联营公司 Lw_|o[I}  
association                                        联合，结合；协会，社团 PsXCpyY!s  
assumption                                       假设，假定 ~+Pe=~a[  
at a given date                                         在某一特定时日 lN,a+S/'  
attestation                                         鉴证，公证 H)gc"aRe;Y  
attestation service                             鉴证服务 { AYW C6Y  
audit adjustment                                审计调整 RJerx:]  
audit areas                                        审计领域 g)r{LxT#+  
audit conclusion                                审计结论 .udLMS/_  
audit effectiveness                             审计效果 2zh-ms  
audit efficiency                                  审计效率 OW\vbWX  
audit engagement letter                      审计业务约定书 4m91XD  
audit evidence                                          审计证据 ckY#oRQ1  
audit fee                                    审计费 _80L/92  
audit files                                          审计档案 w)@Wug  
audit findings                                     审计中发现的事项 jK*d  
audit implementation stage                        审计实施阶段 w?|qKO  
audit mark                                        审计标识 6?KUS}nRS  
audit materiality                                 审计重要性 /(hTk&  
audit method                                     审计方法 3x+=7Mg9  
audit objective                                         审计目标，审计目的 };9s8VZE  
audit of financial statements                      会计报表审计，财务报表审计 'b}RFzEn  
audit opinion                                     审计意见 d<Q%h?E  
audit period                                      被审计期间，被审计年度 ?#(LH\$l_  
audit plan                                          审计计划 \ f+;X  
audit planning                                    编制审计计划，制定审计计划，审计计划 U), HrI>;  
audit planning stage                                  审计计划阶段 j8[U}~*^  
audit procedure                                审计程序 >Jx=k"Kv+  
audit programme                               审计程序表，具体审计计划 [w@S/K[_|  
audit report                                       审计报告 !ae?EJm"  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 4}/gV)  
audit report with a qualified opinion                 有保留意见的审计报告 ,-E'059  
audit report with an adverse opinion                否定意见的审计报告 n9={D  
audit report with dual dates                      双重日期审计报告 GuU-<*u(d  
audit reporting stage                                 审计报告阶段 , ftJw  
audit responsibility                                   审计责任 9
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audit results                                      审计结果 h`N2M ,  
audit risk                                          审计风险 z|%Pi J,  
audit sampling                                          审计抽样 m+s*Io{Ip  
audit sampling techniques                         审计抽样方法，审计抽样技术 \ Voly  
audit strategies                                  审计策略 H8? Y{H  
audit summary                                         审计总结，审计小结 x}c  
audit team                                         审计小组 ^IuhHP  
audit test                                    审计测试 8&"Jlz |  
audit trail                                          审计轨迹 xlwf @XW  
audit work                                        审计工作 zs I?X>4  
audit working paper                                 审计工作底稿 bRm;d_9zC  
audited financial statement                        审计会计报表，已审计财务报表 HOWpTu(  
Auditing Guidelines (the～)                      审计规范指南 *.>@  
auditing standards                             审计准则 Q`Al
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audit-oriented working paper                          (审计)业务类工作底稿 hwXsfh |  
authorisation                                     授权 H<i!C|AF  
authorisation of transaction                       交易的授权 C@`#@1X  
availability                                         可获得性 T{+a48,;  
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balance                                      余额；差额；平衡 c8uw_6#r(D  
balance sheet                                    资产负债表 _h}(jEd!  
bank                                                 银行 Y3:HQ0w`|  
bank account                                    银行账户，银行户头 p+]S)K GZw  
bank statement                                 银行对账单 WcKDerc  
barter transaction                              易货交易，以物换物交易 IP#vfM  
basis of audit                                    审计依据 ~s Hd
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basis of preparation                                (会计报表的)编制基础 eu$VKLY*  
book of account                               账目，账簿 MW rhVn{R  
borrowing                                         借款，贷款，借债 >VIFQ\  
branch                                              分支，分支机构，分店 }>BNdm"Er  
brought forward                                (账户余额等的)承上年，承上期，承上页 0O`Rh"O  
budget                                              预算 T2w4D!  
building                                      建筑物；大楼 ff.k1%wr^  
business conditions                                  业务情况，经营情况 er3~gm  
business licence                               (企业等的)营业执照 IL.bwtpQD  
business relation                                业务关系 i:jXh9+  
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