[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 rZv+K/6*M  
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审计词汇英汉对照  \_E.%K  
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ability to continue as a going concern               持续经营能力
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acceptability                                     可接受性，可接受程度 cZ>W8{G  
acceptable level of detection risk                     检查风险的可接受水平 8957$g  
acceptance of engagement                       接受委托 px
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accepting the engagement for the first time              首次接受委托 l'T0<  
access to asset                                         对资产的接触 81cmG`G7  
according to                                     根据，依据，依照 =@ZtUjcJx  
account balance                                账户余额 R!,)?j;  
account for                                       对……进行会计处理，核算；解释 ];;w/$zke  
accounting                                        会计，会计学 m-RY{DO+  
accounting advisory serve                        会计咨询服务 De A'D|  
accounting firm                                 会计师事务所 [R>  
accounting information                      会计信息，会计资料 (Y)h+}n5N  
accounting period                             会计期间 %#9~V  
accounting policies                                   会计政策 PNgMLQI 6  
accounting professional bodies                 会计职业组织，会计职业团体 oNZW#<K  
accounting records                                   会计记录 % eRwH >  
accounting responsibility                           会计责任 SZ{cno1`  
accounting service                             会计服务 VWy:U#;+8  
accounting standards                                会计准则 ,d> ~='  
Accounting Standards for Business Enterprises       企业会计准则 4d G-  
accounting system                             会计系统 xUi!|c  
accounting treatment                                会计处理 !d.>r 7w  
accuracy                                    准确性，精确性 8 -;ZPhN&  
additional audit procedures                      追加审计程序 ;|QR-m2/  
addressee                                         收件人，收信人 *hs<Ez.cC  
Administration of State-owned Assets  (the～)     国有资产管理局 IGT_ 5te  
administrative laws and regulations                 行政法规 [E (M(w':  
adverse impact                                 不利影响，负面影响 ~@b}=+n  
adverse opinion                                反对意见 T zYg H  
advisory group                                  咨询组，顾问组 sDm},=X}  
agency fee                                        代理费，代理费用 Z4o
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aggregate                                          总计，合计为…… $Wzv$4
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alternation of document and record                 变造文件和记录 xKST-:c+  
alternative audit procedures                      替代审计程序，备选审计程序 0Y*gJ!a  
amend                                              修改，修订 BC{J3<0bf@  
amortisation                                      摊销 HcVs(]tIW  
analytical capacity                             分析能力 rqe_zyc&  
analytical procedures                               分析性程序 X1[R*a/p  
annual financial statements                        年度会计报表，年度财务报表 p] |M
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appendix                                          附录，附表 ((>3,%B`  
applicable                                         适用的 Rn(F#tI  
applicable laws and regulations                 适用的法规 a 8hv.43  
application systems                                  应用系统 rI66frbj  
apply consistently                              一贯地执行，一贯地实施 lEbR)B,  
appropriate                                       适当的，合适的； 0*
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征用，挪用 A;j$rGx  
appropriate authorization                          适当的授权 Qn)[1v   
appropriateness of audit evidence                    审计证据的适当性 ?Wz(f{Hm  
approval                                    批准，核准 H&=4y) /.  
assertion                                    (会计报表上的)认定；确认 |DPpp/  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 VE"0VB.  
asset                                                 资产，财产 `(Q_ 65y  
asset restructuring                             资产重组 _B7?C:8Q-  
assignment of duties                                 职责的划分 d>b,aj(  
assistant                                     助理，助理人员 qMdtJ(gq  
associated company                                 联属公司，联营公司 Fl
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association                                        联合，结合；协会，社团 +JAfHQm-  
assumption                                       假设，假定 ^_S-s\DW  
at a given date                                         在某一特定时日 h-+a;![  
attestation                                         鉴证，公证 3g#=sd!0O@  
attestation service                             鉴证服务 9EA !j}  
audit adjustment                                审计调整 C`~4q<W'  
audit areas                                        审计领域 ;/^]|  
audit conclusion                                审计结论 Iam-'S5  
audit effectiveness                             审计效果 m57tOX  
audit efficiency                                  审计效率 c;8"vJ  
audit engagement letter                      审计业务约定书 GE8D3V;*V  
audit evidence                                          审计证据 e5>5/l]jsg  
audit fee                                    审计费 )>X|o$2  
audit files                                          审计档案 # pjyhH@  
audit findings                                     审计中发现的事项 k1Mxsd  
audit implementation stage                        审计实施阶段 UFIA gNKl  
audit mark                                        审计标识 [cLU
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audit materiality                                 审计重要性 07LL)v~  
audit method                                     审计方法 'oHOFH9:{b  
audit objective                                         审计目标，审计目的 {Fp`l\,  
audit of financial statements                      会计报表审计，财务报表审计 `\4
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audit opinion                                     审计意见 ]T3BDgu%&  
audit period                                      被审计期间，被审计年度 vD)A)  
audit plan                                          审计计划 .";tnC!e  
audit planning                                    编制审计计划，制定审计计划，审计计划 gQpD] p%k  
audit planning stage                                  审计计划阶段 <&Y}j&(  
audit procedure                                审计程序 ;]oXEq`  
audit programme                               审计程序表，具体审计计划 HHIUl,P  
audit report                                       审计报告 lfpt:5a9&  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 ZG \
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audit report with a qualified opinion                 有保留意见的审计报告 wp]7Lx?F  
audit report with an adverse opinion                否定意见的审计报告 j zmSFKg*  
audit report with dual dates                      双重日期审计报告 lgjo
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audit reporting stage                                 审计报告阶段 8T.5Mhx0jS  
audit responsibility                                   审计责任 :af; yu  
audit results                                      审计结果 qJFgbq4-  
audit risk                                          审计风险 fCt\2);a  
audit sampling                                          审计抽样 c]aK N  
audit sampling techniques                         审计抽样方法，审计抽样技术 zmL~]!~&  
audit strategies                                  审计策略 [;IDTo!<>  
audit summary                                         审计总结，审计小结 T?]kF-   
audit team                                         审计小组 H6PXx  
audit test                                    审计测试 v1
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audit trail                                          审计轨迹 (9YYv+GGd*  
audit work                                        审计工作 ReB(T7Vk=  
audit working paper                                 审计工作底稿 :9x084ESR)  
audited financial statement                        审计会计报表，已审计财务报表 ;oY(I7  
Auditing Guidelines (the～)                      审计规范指南 5;K-,"UQ  
auditing standards                             审计准则 EYJi6#  
audit-oriented working paper                          (审计)业务类工作底稿 An8%7xa7  
authorisation                                     授权 '!yS72{$2  
authorisation of transaction                       交易的授权 |B1;l<|`  
availability                                         可获得性 O
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balance                                      余额；差额；平衡 x8pbO[_|  
balance sheet                                    资产负债表 1|l)gfc
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bank                                                 银行 $xUzFLh=`  
bank account                                    银行账户，银行户头 8=n9 hLhqo  
bank statement                                 银行对账单 [ n0##/  
barter transaction                              易货交易，以物换物交易 fOK+DT~  
basis of audit                                    审计依据 e$ XY\{  
basis of preparation                                (会计报表的)编制基础 n2jvXL Jq  
book of account                               账目，账簿 kY'<u  
borrowing                                         借款，贷款，借债 6HEqm>Yau  
branch                                              分支，分支机构，分店 OZ>)sL  
brought forward                                (账户余额等的)承上年，承上期，承上页 y;{^Ln4{  
budget                                              预算 n,&/D  
building                                      建筑物；大楼 ]8xc?*i8  
business conditions                                  业务情况，经营情况 6=G~6Qu  
business licence                               (企业等的)营业执照 fd5ZaE#f  
business relation                                业务关系 :~ZqB\>i  
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