[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 OR<%h/ \f  
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审计词汇英汉对照 eeCrH
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ability to continue as a going concern               持续经营能力 @2/xu  
acceptability                                     可接受性，可接受程度 ^-g-]?q  
acceptable level of detection risk                     检查风险的可接受水平 >*"1`vcxF  
acceptance of engagement                       接受委托 ;GZ/V;S  
accepting the engagement for the first time              首次接受委托 @%gth@8  
access to asset                                         对资产的接触 u$ a7  
according to                                     根据，依据，依照 Lem:z
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account balance                                账户余额 g;\_MbfP  
account for                                       对……进行会计处理，核算；解释 ~pPj  
accounting                                        会计，会计学 pe>[Ts`2F  
accounting advisory serve                        会计咨询服务 t$ (<9  
accounting firm                                 会计师事务所
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accounting information                      会计信息，会计资料 cjc1iciZ  
accounting period                             会计期间 qU+qY2S:  
accounting policies                                   会计政策 x]pZcx9  
accounting professional bodies                 会计职业组织，会计职业团体 N(Xg#m  
accounting records                                   会计记录 n7iIY4 gZ  
accounting responsibility                           会计责任 ]z"7v  
accounting service                             会计服务 v 0D@`C  
accounting standards                                会计准则 nrJW.F]S8[  
Accounting Standards for Business Enterprises       企业会计准则 U IHe^?R  
accounting system                             会计系统 &e;GoJ  
accounting treatment                                会计处理 VPUm4%?p$  
accuracy                                    准确性，精确性 8~:s$~&r  
additional audit procedures                      追加审计程序 m?`?T   
addressee                                         收件人，收信人 A*TO0L  
Administration of State-owned Assets  (the～)     国有资产管理局 4C`p`AQqpQ  
administrative laws and regulations                 行政法规 &m{vLw  
adverse impact                                 不利影响，负面影响 sg8j}^VI  
adverse opinion                                反对意见 vhL/L?NB$  
advisory group                                  咨询组，顾问组 @9\L|O'~?  
agency fee                                        代理费，代理费用 jI45X22j  
aggregate                                          总计，合计为…… / (?,S{]  
alternation of document and record                 变造文件和记录 VZCCMh-  
alternative audit procedures                      替代审计程序，备选审计程序 F~zrg+VDjL  
amend                                              修改，修订 #KwK``XC4  
amortisation                                      摊销 %%^by  
analytical capacity                             分析能力 |s, Add:S  
analytical procedures                               分析性程序 d5l].%~  
annual financial statements                        年度会计报表，年度财务报表 P>qDQ1  
appendix                                          附录，附表 /YD2F  
applicable                                         适用的 ]Aa.=  
applicable laws and regulations                 适用的法规 SoNT12>  
application systems                                  应用系统 C#:L.qK  
apply consistently                              一贯地执行，一贯地实施 2M*84oh8P  
appropriate                                       适当的，合适的； 4j}uVGi{e  
征用，挪用 IpKpj"eoLy  
appropriate authorization                          适当的授权 /}R*'y  
appropriateness of audit evidence                    审计证据的适当性 >f-*D25f%  
approval                                    批准，核准 z1m$8-4  
assertion                                    (会计报表上的)认定；确认 D0 ,t,,L  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 G\/7V L  
asset                                                 资产，财产 `Uy4>?  
asset restructuring                             资产重组 <XH,kI(%  
assignment of duties                                 职责的划分 f]DO2r  
assistant                                     助理，助理人员 ghDOz 3  
associated company                                 联属公司，联营公司 <BhN mEo)2  
association                                        联合，结合；协会，社团 'h{| ]  
assumption                                       假设，假定 |>jlm
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at a given date                                         在某一特定时日 &ngG_y8}&  
attestation                                         鉴证，公证 T56%3i  
attestation service                             鉴证服务 Qcs>BOV~  
audit adjustment                                审计调整 O%p+P<J  
audit areas                                        审计领域 +hzS'z)n&  
audit conclusion                                审计结论 ~.&2NUr  
audit effectiveness                             审计效果 #({ 9M  
audit efficiency                                  审计效率 Uq:CM6q\  
audit engagement letter                      审计业务约定书 I9g!#lbl  
audit evidence                                          审计证据 mFW/xZwR,5  
audit fee                                    审计费 /6nj 4.xxc  
audit files                                          审计档案 o 12w
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audit findings                                     审计中发现的事项 X'.*I])  
audit implementation stage                        审计实施阶段 AlhPT (  
audit mark                                        审计标识 al{}p  
audit materiality                                 审计重要性 yvt :/X  
audit method                                     审计方法 *$v`5rP  
audit objective                                         审计目标，审计目的 $ \vTiS'  
audit of financial statements                      会计报表审计，财务报表审计 ZFa<{J<2  
audit opinion                                     审计意见 FiW>kTM8  
audit period                                      被审计期间，被审计年度 =`fz#Mfd  
audit plan                                          审计计划 @;g|styh^  
audit planning                                    编制审计计划，制定审计计划，审计计划 g"|Z1iy|9  
audit planning stage                                  审计计划阶段 (#5TM1/A  
audit procedure                                审计程序 H3Sfz'  
audit programme                               审计程序表，具体审计计划 }4wIfI83K,  
audit report                                       审计报告 jb0LMl}/A  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 0) nY- f0  
audit report with a qualified opinion                 有保留意见的审计报告 o.x<h";  
audit report with an adverse opinion                否定意见的审计报告 XpoEZ|0  
audit report with dual dates                      双重日期审计报告 HG:9yP<,o  
audit reporting stage                                 审计报告阶段 6qq{JbK  
audit responsibility                                   审计责任 i[rXs/]  
audit results                                      审计结果 O cJ(i#Q~<  
audit risk                                          审计风险 JF-ew"o<E  
audit sampling                                          审计抽样 Yb =Z`)  
audit sampling techniques                         审计抽样方法，审计抽样技术 3iv;4e ;  
audit strategies                                  审计策略 5`Oaf\S  
audit summary                                         审计总结，审计小结 y-=YXqj  
audit team                                         审计小组 *$EcP`K$  
audit test                                    审计测试 GK
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audit trail                                          审计轨迹 +-OnO7f  
audit work                                        审计工作 x>*#cOVz;C  
audit working paper                                 审计工作底稿 IPEJ7n49  
audited financial statement                        审计会计报表，已审计财务报表 4}MZB*);0  
Auditing Guidelines (the～)                      审计规范指南 3Q_L6Wj~  
auditing standards                             审计准则 HYWKx><  
audit-oriented working paper                          (审计)业务类工作底稿 8V(-S,  
authorisation                                     授权 e!.r- v9  
authorisation of transaction                       交易的授权 Df_*W"(v  
availability                                         可获得性 $ITh)#Nj  
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balance                                      余额；差额；平衡 rWnZIt"  
balance sheet                                    资产负债表 )9? ^;HS  
bank                                                 银行 3 V{&o,6  
bank account                                    银行账户，银行户头 YpwMfl4  
bank statement                                 银行对账单 MaQ`7U5 |e  
barter transaction                              易货交易，以物换物交易 _tO:,%dL  
basis of audit                                    审计依据 PAHkF&  
basis of preparation                                (会计报表的)编制基础 siK:?A@4D  
book of account                               账目，账簿 & &er7_Q  
borrowing                                         借款，贷款，借债 fqQ(EVpQ  
branch                                              分支，分支机构，分店 [lbe_ G;  
brought forward                                (账户余额等的)承上年，承上期，承上页 N9jSiRJ  
budget                                              预算 \o2cztl=  
building                                      建筑物；大楼 !3T,{:gyrI  
business conditions                                  业务情况，经营情况 [7*$Sd  
business licence                               (企业等的)营业执照 3Z-N*bhC  
business relation                                业务关系 o u*`~K|R  
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