[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 =QRZ(2Wq  
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审计词汇英汉对照
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ability to continue as a going concern               持续经营能力 _i#Z'4?2E  
acceptability                                     可接受性，可接受程度 ,zaveQ~l  
acceptable level of detection risk                     检查风险的可接受水平 uv!/DX#  
acceptance of engagement                       接受委托 $'Z!Y;Ue  
accepting the engagement for the first time              首次接受委托 &D#v0!e~x  
access to asset                                         对资产的接触 1;V5b+b  
according to                                     根据，依据，依照 107SXYdhI  
account balance                                账户余额 G$b4`wt  
account for                                       对……进行会计处理，核算；解释 xB#E&}Ho  
accounting                                        会计，会计学 sMK/l @7  
accounting advisory serve                        会计咨询服务 pV8,b  
accounting firm                                 会计师事务所 Lif mYn[  
accounting information                      会计信息，会计资料 XijQ)}'C3  
accounting period                             会计期间 I\_R& v  
accounting policies                                   会计政策 rY JvI  
accounting professional bodies                 会计职业组织，会计职业团体 5YasD6l  
accounting records                                   会计记录 [(mq8Nb  
accounting responsibility                           会计责任 FKP^f\!M  
accounting service                             会计服务 (ym)q#^  
accounting standards                                会计准则 g@L4G?hLn  
Accounting Standards for Business Enterprises       企业会计准则 57r)&8  
accounting system                             会计系统 gFH_^~7i8p  
accounting treatment                                会计处理 >J1o@0tk  
accuracy                                    准确性，精确性 {T9g\F*  
additional audit procedures                      追加审计程序 yLP0w^Q  
addressee                                         收件人，收信人 F 7=-k/k  
Administration of State-owned Assets  (the～)     国有资产管理局 -h}J%UV  
administrative laws and regulations                 行政法规 U&NOf;h$  
adverse impact                                 不利影响，负面影响 %j,Ny}a  
adverse opinion                                反对意见 b8Qm4b?:4  
advisory group                                  咨询组，顾问组 6`i'  
agency fee                                        代理费，代理费用 t9}XO  M*  
aggregate                                          总计，合计为…… ZI1RB fR  
alternation of document and record                 变造文件和记录 3^\y>
 
alternative audit procedures                      替代审计程序，备选审计程序 )Jc>l;G(M  
amend                                              修改，修订 ?g&]*zc^\  
amortisation                                      摊销 x9=lN^/4  
analytical capacity                             分析能力 ,Xw/ t>  
analytical procedures                               分析性程序 y-U(`{[nM  
annual financial statements                        年度会计报表，年度财务报表 vR,'':  
appendix                                          附录，附表 fITml6mbE  
applicable                                         适用的 C{D2mSS  
applicable laws and regulations                 适用的法规 
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application systems                                  应用系统 DEB
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apply consistently                              一贯地执行，一贯地实施 VXa]L4jJ9  
appropriate                                       适当的，合适的； <
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appropriate authorization                          适当的授权 z(ajR*\#  
appropriateness of audit evidence                    审计证据的适当性 ;WhB2/5v  
approval                                    批准，核准 L%DL n  
assertion                                    (会计报表上的)认定；确认 Z6=!}a%  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 u0,~pJvX  
asset                                                 资产，财产 86Rit!ih  
asset restructuring                             资产重组 V6L_aee}CK  
assignment of duties                                 职责的划分 P+/L,u  
assistant                                     助理，助理人员 QqDF_
  
associated company                                 联属公司，联营公司 X}ZOjX!  
association                                        联合，结合；协会，社团 ;# {x_>M  
assumption                                       假设，假定 9T]]TEv4  
at a given date                                         在某一特定时日 TcC=_je460  
attestation                                         鉴证，公证 ns3k{l#  
attestation service                             鉴证服务 ;ry{cq  
audit adjustment                                审计调整 KQqlM  
audit areas                                        审计领域 ;(sb^O  
audit conclusion                                审计结论 L=$P  
audit effectiveness                             审计效果 bY<"$);s  
audit efficiency                                  审计效率 [Yv5Sw  
audit engagement letter                      审计业务约定书 @.0,ka,X  
audit evidence                                          审计证据 yP- Dj ,  
audit fee                                    审计费 [ /D/  
audit files                                          审计档案 M]W4S4&Y=  
audit findings                                     审计中发现的事项 29GiNy+ob  
audit implementation stage                        审计实施阶段 D"hiEz  
audit mark                                        审计标识 IoX(Pa  
audit materiality                                 审计重要性 gp}S1  
audit method                                     审计方法 ]u:NE'0Xy  
audit objective                                         审计目标，审计目的 eD}Ga4  
audit of financial statements                      会计报表审计，财务报表审计 _w26
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audit opinion                                     审计意见 l
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audit period                                      被审计期间，被审计年度 vH=I#Ajar  
audit plan                                          审计计划 suVS!} C  
audit planning                                    编制审计计划，制定审计计划，审计计划 %6n;B|!  
audit planning stage                                  审计计划阶段 Wj3H  y4  
audit procedure                                审计程序 q<1@ut  
audit programme                               审计程序表，具体审计计划 >
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audit report                                       审计报告 ZpdM[\Q-  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 (T^aZuuS  
audit report with a qualified opinion                 有保留意见的审计报告  LKm5U6  
audit report with an adverse opinion                否定意见的审计报告 %H@fVWe2wT  
audit report with dual dates                      双重日期审计报告 HG^8&uh]  
audit reporting stage                                 审计报告阶段 83dOSS2  
audit responsibility                                   审计责任 .B)v "Sw#  
audit results                                      审计结果 o%d tf5}(,  
audit risk                                          审计风险 Pg:Nz@CQ  
audit sampling                                          审计抽样 +V) (,f1  
audit sampling techniques                         审计抽样方法，审计抽样技术 $lv  g.u  
audit strategies                                  审计策略 4M:oa#gh@  
audit summary                                         审计总结，审计小结 >8,BC  
audit team                                         审计小组 ^8 z*f&g  
audit test                                    审计测试 \h yTcFb  
audit trail                                          审计轨迹 h m"B kOA  
audit work                                        审计工作 ]*@7o^4i  
audit working paper                                 审计工作底稿 5pDxFs=v  
audited financial statement                        审计会计报表，已审计财务报表 -,rl[1ZYZ  
Auditing Guidelines (the～)                      审计规范指南 u&<L
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auditing standards                             审计准则 ^cY5!W.q8  
audit-oriented working paper                          (审计)业务类工作底稿 l})uYae/  
authorisation                                     授权 IL~yJx_11  
authorisation of transaction                       交易的授权 iU3co|q7  
availability                                         可获得性 o;O_N^_W  
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balance                                      余额；差额；平衡 t;*'p   
balance sheet                                    资产负债表 "ZH1W9A  
bank                                                 银行 )j$Bo{  
bank account                                    银行账户，银行户头 \/5 8#  
bank statement                                 银行对账单 8xNKVj)@  
barter transaction                              易货交易，以物换物交易 "?Y0Ng[  
basis of audit                                    审计依据 0}ZuF.  
basis of preparation                                (会计报表的)编制基础 {C3bCVQ]o  
book of account                               账目，账簿 ZF`ckWT:-N  
borrowing                                         借款，贷款，借债 S-1}3T%  
branch                                              分支，分支机构，分店 P}PSS#nn  
brought forward                                (账户余额等的)承上年，承上期，承上页 &38Fj'l  
budget                                              预算 Mn=_lhWK  
building                                      建筑物；大楼 OZ-F+#d  
business conditions                                  业务情况，经营情况 ?{FxbDp>  
business licence                               (企业等的)营业执照 gcz1*3)  
business relation                                业务关系 TKm
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