[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 B1EI'<S  
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审计词汇英汉对照 (XQBBt  
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ability to continue as a going concern               持续经营能力 F
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acceptability                                     可接受性，可接受程度 'nK(cKDIG  
acceptable level of detection risk                     检查风险的可接受水平 IC
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acceptance of engagement                       接受委托 JGJXV
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accepting the engagement for the first time              首次接受委托 W[5a'}OV  
access to asset                                         对资产的接触 rmX'Ym9#  
according to                                     根据，依据，依照 n9Mi?#xIp  
account balance                                账户余额 7e{w)m:A  
account for                                       对……进行会计处理，核算；解释 Fk:yj 4'  
accounting                                        会计，会计学 X3C"A|HE9  
accounting advisory serve                        会计咨询服务 B74L/h  
accounting firm                                 会计师事务所 *5SOXrvhu6  
accounting information                      会计信息，会计资料 WUVRwJ 5  
accounting period                             会计期间 j}0W|*   
accounting policies                                   会计政策 YLr<^G-v  
accounting professional bodies                 会计职业组织，会计职业团体 IoEITKd  
accounting records                                   会计记录 &"D *  
accounting responsibility                           会计责任 *rY@(|  
accounting service                             会计服务 T-0[P;  
accounting standards                                会计准则 g]'Rw
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Accounting Standards for Business Enterprises       企业会计准则 Kt(Z&@
 
accounting system                             会计系统 HFJna2B`  
accounting treatment                                会计处理 &f}a`/{@  
accuracy                                    准确性，精确性 O!0YlIvWv  
additional audit procedures                      追加审计程序 9#:b+Amzz  
addressee                                         收件人，收信人 y7K&@Y  
Administration of State-owned Assets  (the～)     国有资产管理局 q/ x(:yol  
administrative laws and regulations                 行政法规 "bO\Wt#Mf  
adverse impact                                 不利影响，负面影响 ~0m
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adverse opinion                                反对意见 5t`:=@u  
advisory group                                  咨询组，顾问组 &3 QdQn,  
agency fee                                        代理费，代理费用 :
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aggregate                                          总计，合计为…… V3<baxdE  
alternation of document and record                 变造文件和记录 o"O=Epg  
alternative audit procedures                      替代审计程序，备选审计程序 a?LrSk`
 
amend                                              修改，修订 6$1d
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amortisation                                      摊销 k{*IR  
analytical capacity                             分析能力 ~$#"'Tl4J  
analytical procedures                               分析性程序 f0uzoeL<%  
annual financial statements                        年度会计报表，年度财务报表 CNC3">Dk~9  
appendix                                          附录，附表 jv:!vi:  
applicable                                         适用的 '@Zau\xC  
applicable laws and regulations                 适用的法规 41c]o<!=)j  
application systems                                  应用系统 l8I`%bu  
apply consistently                              一贯地执行，一贯地实施 ;Z\1PwT  
appropriate                                       适当的，合适的； OYw~I.Rq  
征用，挪用 XIM!]  
appropriate authorization                          适当的授权 UL81x72O  
appropriateness of audit evidence                    审计证据的适当性 zTDB]z!A  
approval                                    批准，核准 8| >$M  
assertion                                    (会计报表上的)认定；确认 [dG&"%5vD  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 QvM+]pdR6  
asset                                                 资产，财产 <h(KIY9T  
asset restructuring                             资产重组 XcOfQs  
assignment of duties                                 职责的划分 _:h rm%^  
assistant                                     助理，助理人员 s}MD;V& 0  
associated company                                 联属公司，联营公司 r(ej=aR  
association                                        联合，结合；协会，社团 ~F?vf@k  
assumption                                       假设，假定 `Yk~2t"V  
at a given date                                         在某一特定时日 VO
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attestation                                         鉴证，公证 =x9SvIm/tH  
attestation service                             鉴证服务 Gp0H[-oF  
audit adjustment                                审计调整 `1|#Za~e  
audit areas                                        审计领域 mWOW39K u  
audit conclusion                                审计结论 "7v/-   
audit effectiveness                             审计效果 i$~2pr  
audit efficiency                                  审计效率 2nSX90@:  
audit engagement letter                      审计业务约定书 Lu.D,oP  
audit evidence                                          审计证据 -f&16pc1t  
audit fee                                    审计费 r)ni;aP  
audit files                                          审计档案 _zAHN0
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audit findings                                     审计中发现的事项 1 &24:&  
audit implementation stage                        审计实施阶段  %+\ PN  
audit mark                                        审计标识 hu?Q,[+o  
audit materiality                                 审计重要性 tUS)1*{_  
audit method                                     审计方法 ?gknJ:  
audit objective                                         审计目标，审计目的 _a; E>   
audit of financial statements                      会计报表审计，财务报表审计 A1b</2  
audit opinion                                     审计意见 Du
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audit period                                      被审计期间，被审计年度 RrFq"  
audit plan                                          审计计划 gN2$;hb?  
audit planning                                    编制审计计划，制定审计计划，审计计划 N_dHPa  
audit planning stage                                  审计计划阶段 iD*%' #u  
audit procedure                                审计程序 )e#KL$B)v  
audit programme                               审计程序表，具体审计计划 -6 WjYJx  
audit report                                       审计报告 Q5[x2 s_d  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 (HNxo{t  
audit report with a qualified opinion                 有保留意见的审计报告 Y(aEp_kV  
audit report with an adverse opinion                否定意见的审计报告 kEQ1&9  
audit report with dual dates                      双重日期审计报告 AYhWeI+  
audit reporting stage                                 审计报告阶段 /z<7gd~oU  
audit responsibility                                   审计责任 nkI+"$Rz0  
audit results                                      审计结果 -s?f< f{  
audit risk                                          审计风险 8*nv+  
audit sampling                                          审计抽样 U GA_^?4  
audit sampling techniques                         审计抽样方法，审计抽样技术 
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audit strategies                                  审计策略 ChvSUaCS  
audit summary                                         审计总结，审计小结 t=,ZR}M1`  
audit team                                         审计小组 nWfzwX P>_  
audit test                                    审计测试 ]!7%)  
audit trail                                          审计轨迹 }ufzlHD  
audit work                                        审计工作 F52%og~N  
audit working paper                                 审计工作底稿 $Hw w  
audited financial statement                        审计会计报表，已审计财务报表  9+:SS1_  
Auditing Guidelines (the～)                      审计规范指南 eAU0 8gM.  
auditing standards                             审计准则 dTV4 Q`Z  
audit-oriented working paper                          (审计)业务类工作底稿 6Zr_W#SE  
authorisation                                     授权 mf~JolucJ  
authorisation of transaction                       交易的授权 \a<7DTV  
availability                                         可获得性 #Hn<4g"AjM  
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balance                                      余额；差额；平衡 v|!u]!JM  
balance sheet                                    资产负债表 myq@X(K  
bank                                                 银行 #'DrgZ)W  
bank account                                    银行账户，银行户头 / .wO<l=  
bank statement                                 银行对账单 \a#{Y/j3  
barter transaction                              易货交易，以物换物交易 )b%t4~7  
basis of audit                                    审计依据 /KU9sIE;  
basis of preparation                                (会计报表的)编制基础 Hw0S/ytY  
book of account                               账目，账簿 1X8P v*,  
borrowing                                         借款，贷款，借债 U46qpb7  
branch                                              分支，分支机构，分店 pZE}<EX  
brought forward                                (账户余额等的)承上年，承上期，承上页 *5|;eN  
budget                                              预算 fwF&V^Dy  
building                                      建筑物；大楼 .Us)YVbk  
business conditions                                  业务情况，经营情况 Z\YCjs%  
business licence                               (企业等的)营业执照 0oNNEC  
business relation                                业务关系 C VXz>oM  
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