[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  /1-  
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审计词汇英汉对照 =w HU*mK  
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ability to continue as a going concern               持续经营能力 qJQE|VM&  
acceptability                                     可接受性，可接受程度 MCH
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acceptable level of detection risk                     检查风险的可接受水平 1aKY xjYM  
acceptance of engagement                       接受委托 iTgGf  
accepting the engagement for the first time              首次接受委托 ZbTU1Y/'   
access to asset                                         对资产的接触 @/}{Trmg/  
according to                                     根据，依据，依照 Dt,b\6  
account balance                                账户余额 5Cxh>,k  
account for                                       对……进行会计处理，核算；解释 BCV<( @c  
accounting                                        会计，会计学 Wj
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accounting advisory serve                        会计咨询服务 v)@EK6Nty  
accounting firm                                 会计师事务所 4,L (  
accounting information                      会计信息，会计资料 ~S}>| q$  
accounting period                             会计期间 9"_JiX~3  
accounting policies                                   会计政策 .$b]rx7$~  
accounting professional bodies                 会计职业组织，会计职业团体 ia15r\4j)  
accounting records                                   会计记录 NVx`'Il8 "  
accounting responsibility                           会计责任 zmkqqiDp_  
accounting service                             会计服务 g|*2O}<  
accounting standards                                会计准则 REnd# V2x  
Accounting Standards for Business Enterprises       企业会计准则 6U;pYWht  
accounting system                             会计系统 7|3Qcn7P)@  
accounting treatment                                会计处理 Q\G8R^9j p  
accuracy                                    准确性，精确性 BQVpp,]  
additional audit procedures                      追加审计程序 b_Ns Ch3@  
addressee                                         收件人，收信人 }J .f 5WaG  
Administration of State-owned Assets  (the～)     国有资产管理局 HM%n`1ZU  
administrative laws and regulations                 行政法规 $2E n^  
adverse impact                                 不利影响，负面影响 ]#]m_+} Z  
adverse opinion                                反对意见 2UY0:ye  
advisory group                                  咨询组，顾问组 =W)Fa6P3j(  
agency fee                                        代理费，代理费用 C5QPt  
aggregate                                          总计，合计为…… L%`~`3%n-  
alternation of document and record                 变造文件和记录 (gBP`*2  
alternative audit procedures                      替代审计程序，备选审计程序 nt\6o?W  
amend                                              修改，修订 9 O| "Ws>{  
amortisation                                      摊销 )#[?pYd  
analytical capacity                             分析能力 :@w ;no>=*  
analytical procedures                               分析性程序 u`Djle   
annual financial statements                        年度会计报表，年度财务报表 Hno@  
appendix                                          附录，附表 }xTTz,Oj$  
applicable                                         适用的 DG8]FhD^b  
applicable laws and regulations                 适用的法规 /b,+YyWi%  
application systems                                  应用系统 *v3/8enf  
apply consistently                              一贯地执行，一贯地实施 Mj |)KDL  
appropriate                                       适当的，合适的； F7J-@T<  
征用，挪用 |RwpIe8~  
appropriate authorization                          适当的授权 (8o~ XL  
appropriateness of audit evidence                    审计证据的适当性 CYrVP%xRA  
approval                                    批准，核准 `L`*jA+_  
assertion                                    (会计报表上的)认定；确认 9 m&"x/k  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 %Rv&VF g  
asset                                                 资产，财产 dA>t  
asset restructuring                             资产重组 #6'oor X  
assignment of duties                                 职责的划分 &'V_80vA  
assistant                                     助理，助理人员 ju8tNL,J  
associated company                                 联属公司，联营公司 I=l() ET=  
association                                        联合，结合；协会，社团 ,(Fo%.j  
assumption                                       假设，假定 SQ5SvYH  
at a given date                                         在某一特定时日 gT-'#K2qT  
attestation                                         鉴证，公证 @uz&]~+`  
attestation service                             鉴证服务 o%h"gbvMY!  
audit adjustment                                审计调整 ])}{GW  
audit areas                                        审计领域 h8>7si  
audit conclusion                                审计结论 ntkTrei ]  
audit effectiveness                             审计效果 [CBA Lj5  
audit efficiency                                  审计效率  Z_F:H@-&  
audit engagement letter                      审计业务约定书 iZ#dS}VlJ  
audit evidence                                          审计证据 L q8}z-
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audit fee                                    审计费 `,H\j?  
audit files                                          审计档案 r<V]MwO=  
audit findings                                     审计中发现的事项 '{XDhK  
audit implementation stage                        审计实施阶段 gbwKT`N*  
audit mark                                        审计标识 w/KHS#~  
audit materiality                                 审计重要性 S%uH*&`  
audit method                                     审计方法 UTKS<.q  
audit objective                                         审计目标，审计目的 @i&LKr8  
audit of financial statements                      会计报表审计，财务报表审计 8#'<SB  
audit opinion                                     审计意见 ~\4l*$3(^  
audit period                                      被审计期间，被审计年度 LtbL[z>]  
audit plan                                          审计计划 2<>n8K  
audit planning                                    编制审计计划，制定审计计划，审计计划 7^'TU
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audit planning stage                                  审计计划阶段 '|&}rLr:+  
audit procedure                                审计程序 .Br2^F  
audit programme                               审计程序表，具体审计计划 f7{E(,  
audit report                                       审计报告 Htl6Mr*{  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 2\l7=9 ]\3  
audit report with a qualified opinion                 有保留意见的审计报告 |\ @e  
audit report with an adverse opinion                否定意见的审计报告 nH}api^0A  
audit report with dual dates                      双重日期审计报告 (f5!36mz  
audit reporting stage                                 审计报告阶段 GjE/! 6b  
audit responsibility                                   审计责任 |vz<FR6  
audit results                                      审计结果 LSlaz  
audit risk                                          审计风险 '?t]iRCeI7  
audit sampling                                          审计抽样 !I]fNTv
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audit sampling techniques                         审计抽样方法，审计抽样技术 }M?GqA=  
audit strategies                                  审计策略 QD]Vfj4+  
audit summary                                         审计总结，审计小结 o,9E~Q'`{  
audit team                                         审计小组 u$[ '}z0:  
audit test                                    审计测试 ^i_mGe
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audit trail                                          审计轨迹 j]r
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audit work                                        审计工作 SPOg'  
audit working paper                                 审计工作底稿 ur={+0 y  
audited financial statement                        审计会计报表，已审计财务报表 X<\^*{  
Auditing Guidelines (the～)                      审计规范指南 #Bj{ 4Oe
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auditing standards                             审计准则 U`K5 DZ~  
audit-oriented working paper                          (审计)业务类工作底稿 (ZQ{%-i?qR  
authorisation                                     授权 ]0by6hQ  
authorisation of transaction                       交易的授权 iI+kZI-  
availability                                         可获得性 a1M-F3  
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balance                                      余额；差额；平衡 OJ8W'"`L&  
balance sheet                                    资产负债表 <%hSBDG!x  
bank                                                 银行 QW6F24  
bank account                                    银行账户，银行户头 #!rng]p  
bank statement                                 银行对账单 T nA
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barter transaction                              易货交易，以物换物交易 (S0MqX*  
basis of audit                                    审计依据 .x$+R%5U  
basis of preparation                                (会计报表的)编制基础 wfM$JYfI  
book of account                               账目，账簿 `B) ~  
borrowing                                         借款，贷款，借债 {5-4^|!  
branch                                              分支，分支机构，分店 X3(:)zUL  
brought forward                                (账户余额等的)承上年，承上期，承上页 8wwqV{O7  
budget                                              预算 gC;y
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building                                      建筑物；大楼 '[I_Iu#,  
business conditions                                  业务情况，经营情况 P[n`X  
business licence                               (企业等的)营业执照 AR`X2m '  
business relation                                业务关系 wblEx/FqE^  
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