[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 UUt631  
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审计词汇英汉对照 Xkv+"F=-  
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ability to continue as a going concern               持续经营能力 7BX%z$_)A  
acceptability                                     可接受性，可接受程度 2
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acceptable level of detection risk                     检查风险的可接受水平 |UO1vA @  
acceptance of engagement                       接受委托 PUN.n t  
accepting the engagement for the first time              首次接受委托 -0) So  
access to asset                                         对资产的接触 'd"\h#  
according to                                     根据，依据，依照 (pjmE7`"P  
account balance                                账户余额 4D/mm(2 d$  
account for                                       对……进行会计处理，核算；解释 Vo%UiVHy  
accounting                                        会计，会计学 N -]m <z>  
accounting advisory serve                        会计咨询服务 Wsr #YNhx|  
accounting firm                                 会计师事务所 q KL_1 ~  
accounting information                      会计信息，会计资料 |7CH   
accounting period                             会计期间 iK"j@1|  
accounting policies                                   会计政策 YJ5;a\QxN  
accounting professional bodies                 会计职业组织，会计职业团体 Z6cG<,DQ  
accounting records                                   会计记录 rr[9sk`^H  
accounting responsibility                           会计责任 pr-{/6j6  
accounting service                             会计服务 JHf}LZu  
accounting standards                                会计准则 )W@H  
Accounting Standards for Business Enterprises       企业会计准则 ]'aGoR  
accounting system                             会计系统 b'N"?W^YQ  
accounting treatment                                会计处理 NRKAEf_#w  
accuracy                                    准确性，精确性 } V4"-;P  
additional audit procedures                      追加审计程序 V,uhBMT#
  
addressee                                         收件人，收信人 nDvny0^a  
Administration of State-owned Assets  (the～)     国有资产管理局 b)u9#%Q  
administrative laws and regulations                 行政法规 oh;F]*k6  
adverse impact                                 不利影响，负面影响 5 5oLj.l^j  
adverse opinion                                反对意见 %;9eh'  
advisory group                                  咨询组，顾问组 w9}I*Nra  
agency fee                                        代理费，代理费用 p;n)YY$  
aggregate                                          总计，合计为…… Q9[dUdQm  
alternation of document and record                 变造文件和记录 XEZ 6%Q_  
alternative audit procedures                      替代审计程序，备选审计程序 0zpP$q$  
amend                                              修改，修订 H[x9 7r  
amortisation                                      摊销 ?<w +{  
analytical capacity                             分析能力 r/Pg,si  
analytical procedures                               分析性程序 /$r
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annual financial statements                        年度会计报表，年度财务报表 xuelo0h,  
appendix                                          附录，附表 a~ REFy  
applicable                                         适用的 ,`|KNw5  
applicable laws and regulations                 适用的法规 aG|)k,  
application systems                                  应用系统 CSU>nIE0  
apply consistently                              一贯地执行，一贯地实施 vS<;:3  
appropriate                                       适当的，合适的； Qb# S)[6s+  
征用，挪用 q@(N 38D  
appropriate authorization                          适当的授权 I{cn ,,8  
appropriateness of audit evidence                    审计证据的适当性 wCvD4C.WH  
approval                                    批准，核准 raJyo>xXb5  
assertion                                    (会计报表上的)认定；确认 @V:b Co  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 ' d?8OV  
asset                                                 资产，财产 '~ ]b;nA  
asset restructuring                             资产重组 Iz{AA-  
assignment of duties                                 职责的划分 8}\"LXRbo  
assistant                                     助理，助理人员 V43JY_:  
associated company                                 联属公司，联营公司 $]81s`  
association                                        联合，结合；协会，社团 9I RE@c  
assumption                                       假设，假定 u gfV'  
at a given date                                         在某一特定时日 Q}2w~Cn\S  
attestation                                         鉴证，公证 QW2% Gv:  
attestation service                             鉴证服务 )QZ?Bf  
audit adjustment                                审计调整 ?qK:P  
audit areas                                        审计领域 `ZefSmb  
audit conclusion                                审计结论 |E7]69=P  
audit effectiveness                             审计效果 5?vIkf  
audit efficiency                                  审计效率 G>_ZUHdI  
audit engagement letter                      审计业务约定书 GV[[[fu
 
audit evidence                                          审计证据 8'cDK[L  
audit fee                                    审计费 *gT TI;:  
audit files                                          审计档案 FySK&  
audit findings                                     审计中发现的事项 BLJ-'8G  
audit implementation stage                        审计实施阶段 jA]xpf6}  
audit mark                                        审计标识 ;8b f5  
audit materiality                                 审计重要性 /|DQ_<*  
audit method                                     审计方法 $9J"r9@@  
audit objective                                         审计目标，审计目的  b
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audit of financial statements                      会计报表审计，财务报表审计 L,kF]
 
audit opinion                                     审计意见 ng 6G< hi  
audit period                                      被审计期间，被审计年度 ,z w  
audit plan                                          审计计划 *@Qt*
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audit planning                                    编制审计计划，制定审计计划，审计计划 Sdt @"6  
audit planning stage                                  审计计划阶段 1%=,J'AH  
audit procedure                                审计程序 uC;@Yi8  
audit programme                               审计程序表，具体审计计划 nE n2!)$  
audit report                                       审计报告 ]CL70+[^9  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 be@MQ}6>  
audit report with a qualified opinion                 有保留意见的审计报告 }M~AkJL  
audit report with an adverse opinion                否定意见的审计报告 W@0(Y9jdg  
audit report with dual dates                      双重日期审计报告 [wOO)FjT  
audit reporting stage                                 审计报告阶段 ?
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audit responsibility                                   审计责任 l;;:3:  
audit results                                      审计结果 0s4j>  
audit risk                                          审计风险 kdo)y(fn@  
audit sampling                                          审计抽样 #e0+;kBh  
audit sampling techniques                         审计抽样方法，审计抽样技术 [,e_2<  
audit strategies                                  审计策略 {l1;&y?  
audit summary                                         审计总结，审计小结 0!zWXKX  
audit team                                         审计小组 _6[NYv$"  
audit test                                    审计测试 ><DE1tG  
audit trail                                          审计轨迹 r:o!w7C:a  
audit work                                        审计工作 ;}PL/L$L6;  
audit working paper                                 审计工作底稿 bBQp:P?E  
audited financial statement                        审计会计报表，已审计财务报表 Fq3;7Cq=hD  
Auditing Guidelines (the～)                      审计规范指南 [gE2lf aEy  
auditing standards                             审计准则 Ar$LA"vu4  
audit-oriented working paper                          (审计)业务类工作底稿 2-CK:)n/#  
authorisation                                     授权 >pYgF=J  
authorisation of transaction                       交易的授权 a&<<X:$Hy  
availability                                         可获得性 ](ninSX1w  
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balance                                      余额；差额；平衡 @GV^B'}*  
balance sheet                                    资产负债表 SW=p5@Hy{  
bank                                                 银行 [+1 i$d  
bank account                                    银行账户，银行户头 %SE
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bank statement                                 银行对账单 $200?[  
barter transaction                              易货交易，以物换物交易 St3~Y{aI|  
basis of audit                                    审计依据 n-X j>  
basis of preparation                                (会计报表的)编制基础 Z~R i%XG  
book of account                               账目，账簿 BKTsc/v2>:  
borrowing                                         借款，贷款，借债 BOG )JaDW  
branch                                              分支，分支机构，分店 KXGs'D  
brought forward                                (账户余额等的)承上年，承上期，承上页 E0|aI4S4  
budget                                              预算 BCj&z{5"7e  
building                                      建筑物；大楼 (1o^Dn3  
business conditions                                  业务情况，经营情况 Ob6vg
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business licence                               (企业等的)营业执照 68SM br  
business relation                                业务关系  96BMJE'  
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