[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 SMm
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审计词汇英汉对照 DV
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ability to continue as a going concern               持续经营能力 YP}r15P  
acceptability                                     可接受性，可接受程度 |VX0o2  
acceptable level of detection risk                     检查风险的可接受水平 "CT`]:GGK  
acceptance of engagement                       接受委托 dC}4 Er  
accepting the engagement for the first time              首次接受委托 Fc"+L+h@W  
access to asset                                         对资产的接触 y=WCR*N  
according to                                     根据，依据，依照 ViG-tb  
account balance                                账户余额 3rv~r0  
account for                                       对……进行会计处理，核算；解释 cy_zEJjbD  
accounting                                        会计，会计学 *7/MeE6)i  
accounting advisory serve                        会计咨询服务 v.]W{~PI2V  
accounting firm                                 会计师事务所 U| 1&=8l
 
accounting information                      会计信息，会计资料 cNRe>  
accounting period                             会计期间 q}7(w$&  
accounting policies                                   会计政策 0bMbM^xV6  
accounting professional bodies                 会计职业组织，会计职业团体 yCye3z.  
accounting records                                   会计记录 Zv1/J}+  
accounting responsibility                           会计责任 v%2Jm!i+  
accounting service                             会计服务 Nxt z1  
accounting standards                                会计准则 y +c 3#  
Accounting Standards for Business Enterprises       企业会计准则 cX-)]D  
accounting system                             会计系统 xXc3#n   
accounting treatment                                会计处理 
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accuracy                                    准确性，精确性 h`p9H2}0  
additional audit procedures                      追加审计程序 gNo}\ lm4V  
addressee                                         收件人，收信人 >!2d77I  
Administration of State-owned Assets  (the～)     国有资产管理局 [U?a %$G>  
administrative laws and regulations                 行政法规 Ja6PX P]'  
adverse impact                                 不利影响，负面影响 k;y5nXIlN  
adverse opinion                                反对意见 umj5M5oe3  
advisory group                                  咨询组，顾问组 h7W<$\P  
agency fee                                        代理费，代理费用 #_OrS/H  
aggregate                                          总计，合计为…… 0--0+?  
alternation of document and record                 变造文件和记录 * d[sja+  
alternative audit procedures                      替代审计程序，备选审计程序 ?f[U8S}  
amend                                              修改，修订 0Fm,F&12  
amortisation                                      摊销 5oIgxy  
analytical capacity                             分析能力 ( &Z`P  
analytical procedures                               分析性程序 2(sq*!tX  
annual financial statements                        年度会计报表，年度财务报表 Ni 5Su  
appendix                                          附录，附表 *6%r2l'kZ  
applicable                                         适用的 f)K1j{TZ  
applicable laws and regulations                 适用的法规 'gwh:8Xc  
application systems                                  应用系统 <swYo<?J#  
apply consistently                              一贯地执行，一贯地实施 .EQ1r7 9,  
appropriate                                       适当的，合适的； -J=N  
征用，挪用 u~a@:D/F{G  
appropriate authorization                          适当的授权 g{06d~Y  
appropriateness of audit evidence                    审计证据的适当性 9gokTFoN  
approval                                    批准，核准 Arb-,[kwN  
assertion                                    (会计报表上的)认定；确认 Fs EPM"&?h  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 Syj7K*,%bZ  
asset                                                 资产，财产 KZ)p\p<1  
asset restructuring                             资产重组 BAS3&fA  
assignment of duties                                 职责的划分 (*2kM|  
assistant                                     助理，助理人员 {$mj9?n=v  
associated company                                 联属公司，联营公司 FsYsQ_,R3  
association                                        联合，结合；协会，社团 (Q09$  
assumption                                       假设，假定 .)eX(2j\
 
at a given date                                         在某一特定时日 j;']L}R  
attestation                                         鉴证，公证 p#95Q  
attestation service                             鉴证服务 "ewB4F[  
audit adjustment                                审计调整 #e8NF,H5  
audit areas                                        审计领域 RGim):1e  
audit conclusion                                审计结论 m^)h/
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audit effectiveness                             审计效果 e:  
audit efficiency                                  审计效率 Ug^v ]B9  
audit engagement letter                      审计业务约定书 z2lEHa?w  
audit evidence                                          审计证据 UE9r1g`z  
audit fee                                    审计费 C}{$'#DV2  
audit files                                          审计档案 yXx}'=&!0  
audit findings                                     审计中发现的事项 y$e'-v  
audit implementation stage                        审计实施阶段 }TCOm_Y/qL  
audit mark                                        审计标识 T;%ceLD  
audit materiality                                 审计重要性 M
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audit method                                     审计方法 "sf]I[a  
audit objective                                         审计目标，审计目的 ,4wZ/r> d  
audit of financial statements                      会计报表审计，财务报表审计 LAwl9YnG:  
audit opinion                                     审计意见 "K8<X  
audit period                                      被审计期间，被审计年度 M/,jHG8v  
audit plan                                          审计计划 $iA`_H`W  
audit planning                                    编制审计计划，制定审计计划，审计计划 HEjrat;5  
audit planning stage                                  审计计划阶段 An e.sS  
audit procedure                                审计程序 R3$K[Lv,  
audit programme                               审计程序表，具体审计计划 Rz!E=1Y$  
audit report                                       审计报告 Y`u.P(7#  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 `
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audit report with a qualified opinion                 有保留意见的审计报告 [yF4_UoF  
audit report with an adverse opinion                否定意见的审计报告 ;?9u#FRtw  
audit report with dual dates                      双重日期审计报告 &r;4$7  
audit reporting stage                                 审计报告阶段 7 ='M&Za  
audit responsibility                                   审计责任 :B<lDcFKJ  
audit results                                      审计结果 nO~TW  
audit risk                                          审计风险 N(]>(S o  
audit sampling                                          审计抽样 UEJX0=  
audit sampling techniques                         审计抽样方法，审计抽样技术 RJ%~=D  
audit strategies                                  审计策略 \DE`tkV8  
audit summary                                         审计总结，审计小结 Cp_YIcnEJ  
audit team                                         审计小组 (,E.1j]ji  
audit test                                    审计测试 QMzBx*g(  
audit trail                                          审计轨迹 7ST[XLwt%}  
audit work                                        审计工作 PT|W{RlNl  
audit working paper                                 审计工作底稿 `bGAc&,&  
audited financial statement                        审计会计报表，已审计财务报表 Ve&
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Auditing Guidelines (the～)                      审计规范指南 o(. PxcD  
auditing standards                             审计准则 :/9@p  
audit-oriented working paper                          (审计)业务类工作底稿 nJYcC"f  
authorisation                                     授权 J}coWjw`q  
authorisation of transaction                       交易的授权 1@H3!V4  
availability                                         可获得性 $b#"Rv  
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balance                                      余额；差额；平衡 =S-'
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balance sheet                                    资产负债表 MS6^= ["  
bank                                                 银行 '$M=H.  
bank account                                    银行账户，银行户头 ~PUz/^^ s  
bank statement                                 银行对账单 L!-@dz  
barter transaction                              易货交易，以物换物交易 ?EeHeN_  
basis of audit                                    审计依据 bgd1j,PWbW  
basis of preparation                                (会计报表的)编制基础 d;ElqRC&  
book of account                               账目，账簿 YXJjqH3  
borrowing                                         借款，贷款，借债 <BQ4x.[  
branch                                              分支，分支机构，分店 8KD7t&H  
brought forward                                (账户余额等的)承上年，承上期，承上页 74%

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budget                                              预算 J%3%l5/  
building                                      建筑物；大楼 x~}RL-Y2o  
business conditions                                  业务情况，经营情况 Da)[mxJ  
business licence                               (企业等的)营业执照 W:P4XwR{  
business relation                                业务关系 un[Z$moN"  
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