[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 .*6Nq
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审计词汇英汉对照 L44|/~  
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ability to continue as a going concern               持续经营能力 :4[>]&:u3  
acceptability                                     可接受性，可接受程度 h{"SV*Xpk/  
acceptable level of detection risk                     检查风险的可接受水平 JtSwbdN  
acceptance of engagement                       接受委托 ?`Z:vqp>Z  
accepting the engagement for the first time              首次接受委托 00IW9B-  
access to asset                                         对资产的接触 ncadVheKt  
according to                                     根据，依据，依照 ;\}dQsX  
account balance                                账户余额 GKEOjaE  
account for                                       对……进行会计处理，核算；解释 A-B>VX   
accounting                                        会计，会计学 c/.s`hz  
accounting advisory serve                        会计咨询服务 <W WZb\"{  
accounting firm                                 会计师事务所 g:~q&b[q6  
accounting information                      会计信息，会计资料 VFawASwQ  
accounting period                             会计期间 %n6<
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accounting policies                                   会计政策 -wH0g^Ed  
accounting professional bodies                 会计职业组织，会计职业团体 n&&C(#mBC  
accounting records                                   会计记录 ;~r-P$kCY  
accounting responsibility                           会计责任 AW\uE[kg  
accounting service                             会计服务 oR`rs[Kj  
accounting standards                                会计准则 zQO 1% g  
Accounting Standards for Business Enterprises       企业会计准则 fzVN;h
 
accounting system                             会计系统 45wqX h  
accounting treatment                                会计处理 ~Fo2MwE2~  
accuracy                                    准确性，精确性 f uU"  
additional audit procedures                      追加审计程序 \kKd:C{  
addressee                                         收件人，收信人 +68age;dM  
Administration of State-owned Assets  (the～)     国有资产管理局 Rf)|p;  
administrative laws and regulations                 行政法规 A`~?2LH,~F  
adverse impact                                 不利影响，负面影响 Q;l%@)m+~  
adverse opinion                                反对意见 ;2`t0#J$]  
advisory group                                  咨询组，顾问组 ^-Arfm%dn  
agency fee                                        代理费，代理费用 ODKh/u_  
aggregate                                          总计，合计为…… IC"ktv bHz  
alternation of document and record                 变造文件和记录 cGo_qR/B(>  
alternative audit procedures                      替代审计程序，备选审计程序 *!%n`BR '  
amend                                              修改，修订 ,hJx3g5#n  
amortisation                                      摊销 ~x4]p|)</  
analytical capacity                             分析能力 d14@G4#Bd  
analytical procedures                               分析性程序 1NZp
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annual financial statements                        年度会计报表，年度财务报表 EJz!#f~  
appendix                                          附录，附表 v; ewMiK@E  
applicable                                         适用的 ~mvv :u  
applicable laws and regulations                 适用的法规 {
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application systems                                  应用系统 sqF.,A,  
apply consistently                              一贯地执行，一贯地实施 S{F\_'%  
appropriate                                       适当的，合适的； -/B*\X
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征用，挪用 !]7b31$M_  
appropriate authorization                          适当的授权 N0$ uB"  
appropriateness of audit evidence                    审计证据的适当性 hxJKYU^%m  
approval                                    批准，核准 .i?{h/9y  
assertion                                    (会计报表上的)认定；确认 .#sX|c=W  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 VR_/Vh
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asset                                                 资产，财产 ;#Qv )kS*  
asset restructuring                             资产重组 (I;81h`1G  
assignment of duties                                 职责的划分 t]v
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assistant                                     助理，助理人员 5i{J0/'Xu)  
associated company                                 联属公司，联营公司 T^+K`U  
association                                        联合，结合；协会，社团 gyy}-^`F  
assumption                                       假设，假定 Xg
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at a given date                                         在某一特定时日 L`O7-'`  
attestation                                         鉴证，公证 &'DR`e O)  
attestation service                             鉴证服务 pcOKC0b.  
audit adjustment                                审计调整 ['>r tV  
audit areas                                        审计领域 dpge:Qhr  
audit conclusion                                审计结论 Kx[+$Qt  
audit effectiveness                             审计效果 /18fpH|  
audit efficiency                                  审计效率 D>U(&n  
audit engagement letter                      审计业务约定书 rK;<-RE<[:  
audit evidence                                          审计证据 *\iXU//^)  
audit fee                                    审计费 ^I6Vz?0Jl  
audit files                                          审计档案 o9Mr7  
audit findings                                     审计中发现的事项 *>EV4Hl  
audit implementation stage                        审计实施阶段 d7&d FvG  
audit mark                                        审计标识 R;U4a2~  
audit materiality                                 审计重要性 U"UsQYa_  
audit method                                     审计方法 {pre|r\  
audit objective                                         审计目标，审计目的 E)
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audit of financial statements                      会计报表审计，财务报表审计 |yj0Rv  
audit opinion                                     审计意见 }a UQ#x  
audit period                                      被审计期间，被审计年度 (<Cg|*s  
audit plan                                          审计计划 0&k
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audit planning                                    编制审计计划，制定审计计划，审计计划 XMI5j7CL  
audit planning stage                                  审计计划阶段 xu]Kt+QnSk  
audit procedure                                审计程序 4 }0YLwgJ  
audit programme                               审计程序表，具体审计计划 /UR;,ts  
audit report                                       审计报告 09Q5gal  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 nD 4C $  
audit report with a qualified opinion                 有保留意见的审计报告 OYa9f[$  
audit report with an adverse opinion                否定意见的审计报告 S5L0[SZ$!  
audit report with dual dates                      双重日期审计报告 NVom6K  
audit reporting stage                                 审计报告阶段 siV]NI':|  
audit responsibility                                   审计责任 v$;URF%^  
audit results                                      审计结果 a>Aq/=  
audit risk                                          审计风险 j,i) ecZ>  
audit sampling                                          审计抽样 "9vL+Hh  
audit sampling techniques                         审计抽样方法，审计抽样技术 LZ(K{+U/  
audit strategies                                  审计策略 
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audit summary                                         审计总结，审计小结 6RSit  
audit team                                         审计小组 dgByl-8Q  
audit test                                    审计测试 )#? K2E  
audit trail                                          审计轨迹 JnQ@uZb`  
audit work                                        审计工作 w&hCtc  
audit working paper                                 审计工作底稿 r4?|sAK  
audited financial statement                        审计会计报表，已审计财务报表 66MUrNW  
Auditing Guidelines (the～)                      审计规范指南 AS4oz:B  
auditing standards                             审计准则 ='e_9b\K  
audit-oriented working paper                          (审计)业务类工作底稿 0}:Wh&g  
authorisation                                     授权 >B$ IrM7J  
authorisation of transaction                       交易的授权 r0\C2g_X  
availability                                         可获得性 "-IF_Hid  
B N /;Vg^Wx  
balance                                      余额；差额；平衡 -Vmp6XY3q  
balance sheet                                    资产负债表 a=B $L6*4  
bank                                                 银行 @6;ZP1  
bank account                                    银行账户，银行户头 #z*,-EV|  
bank statement                                 银行对账单 &g8Xjx&zj  
barter transaction                              易货交易，以物换物交易 #>z!ns  
basis of audit                                    审计依据 \mt Y_O  
basis of preparation                                (会计报表的)编制基础 !b$~Sm)  
book of account                               账目，账簿 t`eIkq|NxI  
borrowing                                         借款，贷款，借债 (Dba!zSs  
branch                                              分支，分支机构，分店 i8*(J-M  
brought forward                                (账户余额等的)承上年，承上期，承上页 e!k4Ij-]  
budget                                              预算 V72?E%
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building                                      建筑物；大楼 ).tTDZ   
business conditions                                  业务情况，经营情况 &< FKcrZ,  
business licence                               (企业等的)营业执照 )2jH&}K  
business relation                                业务关系 r"VNq&v]9  
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