[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 vN:gu\^-   
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审计词汇英汉对照 WV&T   
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ability to continue as a going concern               持续经营能力 j#QJ5(
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acceptability                                     可接受性，可接受程度 LVKvPi  
acceptable level of detection risk                     检查风险的可接受水平 2g5i3C.q$  
acceptance of engagement                       接受委托 n%zW6}  
accepting the engagement for the first time              首次接受委托 {Q],rv|;  
access to asset                                         对资产的接触 _+PiaJ&'  
according to                                     根据，依据，依照 Oxs O  
account balance                                账户余额 hw! l{yv  
account for                                       对……进行会计处理，核算；解释 Klfg:q:j+b  
accounting                                        会计，会计学 ly"Jl8/<  
accounting advisory serve                        会计咨询服务 aX`"V/  
accounting firm                                 会计师事务所 ^hq+ L^$^  
accounting information                      会计信息，会计资料 i!g}PbC[  
accounting period                             会计期间 gY\X?  
accounting policies                                   会计政策 {$D[l hj  
accounting professional bodies                 会计职业组织，会计职业团体 'i5 VU4?K  
accounting records                                   会计记录 ;6S,|rC]  
accounting responsibility                           会计责任 a(AKVk\  
accounting service                             会计服务 -!MrG68  
accounting standards                                会计准则 K~'!JP8@  
Accounting Standards for Business Enterprises       企业会计准则 & $E[l'  
accounting system                             会计系统 Aq'yr,  
accounting treatment                                会计处理 wZ6
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accuracy                                    准确性，精确性 ~C[p}MED  
additional audit procedures                      追加审计程序 vD<6BQR  
addressee                                         收件人，收信人 ]<b$k  
Administration of State-owned Assets  (the～)     国有资产管理局 Xi$( U8J_  
administrative laws and regulations                 行政法规 Z9X<W`  
adverse impact                                 不利影响，负面影响 k(LZ,WSR  
adverse opinion                                反对意见 Gl8D GELl;  
advisory group                                  咨询组，顾问组 1o"/5T:S[  
agency fee                                        代理费，代理费用 Qn=3b:S-  
aggregate                                          总计，合计为…… G
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alternation of document and record                 变造文件和记录 u=_"*
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alternative audit procedures                      替代审计程序，备选审计程序 PdiP5S }/
 
amend                                              修改，修订 mGx!{v~i&  
amortisation                                      摊销 HYVSi3[  
analytical capacity                             分析能力 h OYm =r  
analytical procedures                               分析性程序 EmrUzaGD  
annual financial statements                        年度会计报表，年度财务报表 aAM!;3j]B`  
appendix                                          附录，附表 l-s%3E3  
applicable                                         适用的 .OhpItn  
applicable laws and regulations                 适用的法规 ,n\"zYf]^  
application systems                                  应用系统 WP7RX|7  
apply consistently                              一贯地执行，一贯地实施 S&/</%  
appropriate                                       适当的，合适的； fM,!9}<  
征用，挪用 t ^_0w[  
appropriate authorization                          适当的授权 eC%uu  
appropriateness of audit evidence                    审计证据的适当性
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approval                                    批准，核准 +*u'vt?  
assertion                                    (会计报表上的)认定；确认 #,dNhUV#  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 =$bJ`GpJ  
asset                                                 资产，财产 aq~>$CHa  
asset restructuring                             资产重组 $+(Df|)  
assignment of duties                                 职责的划分 [zXKS|  
assistant                                     助理，助理人员 ]vj.s/F~  
associated company                                 联属公司，联营公司 E/bIq}R6  
association                                        联合，结合；协会，社团 2P \k;T(  
assumption                                       假设，假定 $DPMi9,7^  
at a given date                                         在某一特定时日 ?O(@BT  
attestation                                         鉴证，公证 [6 d~q]KH  
attestation service                             鉴证服务 D#%aow'(7  
audit adjustment                                审计调整 5x$/.U  
audit areas                                        审计领域 +_^Rxx!XA  
audit conclusion                                审计结论 )m8ve)l  
audit effectiveness                             审计效果 DI9hy/T(  
audit efficiency                                  审计效率 b1+6I_u.  
audit engagement letter                      审计业务约定书 x"g-okLN  
audit evidence                                          审计证据 1XfH,6\8i  
audit fee                                    审计费 \9;SOAv  
audit files                                          审计档案 Zl ,c+/  
audit findings                                     审计中发现的事项 :LE 0_ .  
audit implementation stage                        审计实施阶段 F; upb 5  
audit mark                                        审计标识 nsT]Yxo%M  
audit materiality                                 审计重要性 a[e&O&Z  
audit method                                     审计方法
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audit objective                                         审计目标，审计目的 bBx.snBK  
audit of financial statements                      会计报表审计，财务报表审计 |W't-}yf  
audit opinion                                     审计意见 >L5fc".  
audit period                                      被审计期间，被审计年度 \VY!= 9EV  
audit plan                                          审计计划 _(J;!,  
audit planning                                    编制审计计划，制定审计计划，审计计划 0[A4k:  
audit planning stage                                  审计计划阶段 c}XuzgSY  
audit procedure                                审计程序 D.7,xgH  
audit programme                               审计程序表，具体审计计划 X?6E0/r&9  
audit report                                       审计报告 MHF31/g\  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 T >pz/7gb  
audit report with a qualified opinion                 有保留意见的审计报告 01N]|F:  
audit report with an adverse opinion                否定意见的审计报告 GUX!kj  
audit report with dual dates                      双重日期审计报告 Mn)>G36(  
audit reporting stage                                 审计报告阶段 z@70{*  
audit responsibility                                   审计责任 D8S?xK7[  
audit results                                      审计结果 ~Te9Lq|  
audit risk                                          审计风险 \o|5/N  
audit sampling                                          审计抽样 r'TxYM-R  
audit sampling techniques                         审计抽样方法，审计抽样技术 gK&MdF*  
audit strategies                                  审计策略 ?(C(9vO  
audit summary                                         审计总结，审计小结 `/|S.a#g  
audit team                                         审计小组 $x5,Oen  
audit test                                    审计测试 6CQ.>M:R  
audit trail                                          审计轨迹 Fe :M'.  
audit work                                        审计工作 _'eG  
audit working paper                                 审计工作底稿 *HT)Au"5  
audited financial statement                        审计会计报表，已审计财务报表 
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Auditing Guidelines (the～)                      审计规范指南 XsH(8-n0  
auditing standards                             审计准则 q,e{t#t  
audit-oriented working paper                          (审计)业务类工作底稿 $ 12mS  
authorisation                                     授权 tQ:g#EqL9B  
authorisation of transaction                       交易的授权 {c 82bFiv  
availability                                         可获得性 os:/ -A_m  
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balance                                      余额；差额；平衡 g Kp5*  
balance sheet                                    资产负债表 ZQL4<fy'E  
bank                                                 银行 uq
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bank account                                    银行账户，银行户头 ~RdD6V  
bank statement                                 银行对账单 [>P9_zID  
barter transaction                              易货交易，以物换物交易 "-y2En  
basis of audit                                    审计依据 73n|G/9n[  
basis of preparation                                (会计报表的)编制基础 G<F+/Oi&DX  
book of account                               账目，账簿 | c:E)S\  
borrowing                                         借款，贷款，借债 |E& Fe8  
branch                                              分支，分支机构，分店 Ffvv8x  
brought forward                                (账户余额等的)承上年，承上期，承上页 }Q }&3m~g  
budget                                              预算 bCV3h3<  
building                                      建筑物；大楼 ]q,5'[=~4h  
business conditions                                  业务情况，经营情况 zC@ ziH>{]  
business licence                               (企业等的)营业执照 rNi]|)-ET  
business relation                                业务关系 dkHye>  
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