[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 =[ ,adB  
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审计词汇英汉对照 k1<Py$9"  
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ability to continue as a going concern               持续经营能力 DuWP)#kg  
acceptability                                     可接受性，可接受程度 {D@y-K5  
acceptable level of detection risk                     检查风险的可接受水平 7]Egu D4  
acceptance of engagement                       接受委托 {:Q2Itsy  
accepting the engagement for the first time              首次接受委托 VXa]L4jJ9  
access to asset                                         对资产的接触 v7-'H/d.  
according to                                     根据，依据，依照 BC+HP9<]  
account balance                                账户余额 3O.-'U1K  
account for                                       对……进行会计处理，核算；解释 (R,eWWF8~  
accounting                                        会计，会计学 v#6.VUAw  
accounting advisory serve                        会计咨询服务 xfzR>NU  
accounting firm                                 会计师事务所 -}(W=r\  
accounting information                      会计信息，会计资料 VYwaU^  
accounting period                             会计期间 bMZ0%(q
 
accounting policies                                   会计政策 5IepVS(>?v  
accounting professional bodies                 会计职业组织，会计职业团体 9T]]TEv4  
accounting records                                   会计记录 mH?hzxa+  
accounting responsibility                           会计责任 zR4huo  
accounting service                             会计服务 U{x'@/Ld  
accounting standards                                会计准则 *,. {Xf  
Accounting Standards for Business Enterprises       企业会计准则 1Nz\3] -  
accounting system                             会计系统 @6E[K'5c1  
accounting treatment                                会计处理 zt8ZJlNK  
accuracy                                    准确性，精确性 [H&m@*UO  
additional audit procedures                      追加审计程序 OV[-m;h|  
addressee                                         收件人，收信人 M;E&@[5  
Administration of State-owned Assets  (the～)     国有资产管理局 g N[r*:B  
administrative laws and regulations                 行政法规 &.}zZ/  
adverse impact                                 不利影响，负面影响 9we=aX5  
adverse opinion                                反对意见 &`9lIVB,K  
advisory group                                  咨询组，顾问组 ldxUq,p  
agency fee                                        代理费，代理费用 pxN'E;P-  
aggregate                                          总计，合计为…… &qr7yyY  
alternation of document and record                 变造文件和记录 DFiexOb  
alternative audit procedures                      替代审计程序，备选审计程序 $qvNv[  
amend                                              修改，修订 T:-Uy&pBEN  
amortisation                                      摊销 _k}b  
analytical capacity                             分析能力 r'8e"pTi  
analytical procedures                               分析性程序 G$Dg*<  
annual financial statements                        年度会计报表，年度财务报表 ~UnfS};
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appendix                                          附录，附表 o 2DnkzpJ  
applicable                                         适用的 A;g[G>J  
applicable laws and regulations                 适用的法规 K,RIa0)  
application systems                                  应用系统 *-n$n  
apply consistently                              一贯地执行，一贯地实施 =}L[/RL  
appropriate                                       适当的，合适的； P)H%dJ^l  
征用，挪用 QK 72F  
appropriate authorization                          适当的授权 }X$>84s>[P  
appropriateness of audit evidence                    审计证据的适当性 hk=+t&Y<H  
approval                                    批准，核准 V6!oe^a7'  
assertion                                    (会计报表上的)认定；确认 N&n{R8=^"  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 $OJ*K
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asset                                                 资产，财产 e#AB0-f  
asset restructuring                             资产重组 H1w;Wb1se  
assignment of duties                                 职责的划分 7yc:=^ )  
assistant                                     助理，助理人员 Yc %eTh  
associated company                                 联属公司，联营公司 WgIVhj  
association                                        联合，结合；协会，社团 < ;g0?M\  
assumption                                       假设，假定 O-7 \qz  
at a given date                                         在某一特定时日 (/)JnBy0  
attestation                                         鉴证，公证 h m"B kOA  
attestation service                             鉴证服务 ^a(q7ZfY
 
audit adjustment                                审计调整 ?gkK*\x2  
audit areas                                        审计领域 |XsW)/  
audit conclusion                                审计结论 O`2%
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audit effectiveness                             审计效果 %=|I;kI?  
audit efficiency                                  审计效率 j/W#=\xz  
audit engagement letter                      审计业务约定书 Z?b. PC/  
audit evidence                                          审计证据 d BJM?/  
audit fee                                    审计费
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audit files                                          审计档案 wM|-u/9+  
audit findings                                     审计中发现的事项 CocvEoE*z  
audit implementation stage                        审计实施阶段 TKm
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audit mark                                        审计标识 gKPV*  
audit materiality                                 审计重要性 G1D(-X4ALZ  
audit method                                     审计方法 F'"-4YV>&  
audit objective                                         审计目标，审计目的 R)H@'X  
audit of financial statements                      会计报表审计，财务报表审计 ^{bP#f  
audit opinion                                     审计意见 <uAqb Wu  
audit period                                      被审计期间，被审计年度 Sy8Og] a   
audit plan                                          审计计划 l@^RbF['  
audit planning                                    编制审计计划，制定审计计划，审计计划 U$-FQRM4K  
audit planning stage                                  审计计划阶段 -j(/5.a  
audit procedure                                审计程序 5ogbse"  
audit programme                               审计程序表，具体审计计划 ch-GmAj 9  
audit report                                       审计报告 yeW|Ux:  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 ";GLX%C!{@  
audit report with a qualified opinion                 有保留意见的审计报告 h+vKai  
audit report with an adverse opinion                否定意见的审计报告 Pukq{/27  
audit report with dual dates                      双重日期审计报告 DF-o g*V  
audit reporting stage                                 审计报告阶段 D6 M:pIN*  
audit responsibility                                   审计责任 6I>
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audit results                                      审计结果 iA:CPBv_mu  
audit risk                                          审计风险 \Q#F&q0  
audit sampling                                          审计抽样 ;A|6&~E0G  
audit sampling techniques                         审计抽样方法，审计抽样技术 Z{e5 OJ  
audit strategies                                  审计策略 "=Ziy4V  
audit summary                                         审计总结，审计小结 d+/d)cu  
audit team                                         审计小组 |#S!qnXB  
audit test                                    审计测试 C[ [z3tn  
audit trail                                          审计轨迹 ?.4u'Dkn=  
audit work                                        审计工作 9zX\ioT  
audit working paper                                 审计工作底稿 9m#`56G`  
audited financial statement                        审计会计报表，已审计财务报表 K%Rx5 
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Auditing Guidelines (the～)                      审计规范指南 94n,13  
auditing standards                             审计准则 'vh:(-  
audit-oriented working paper                          (审计)业务类工作底稿 OnD+/I  
authorisation                                     授权 lte~26=e  
authorisation of transaction                       交易的授权 $H5Xa[  
availability                                         可获得性 /at#[Pw~01  
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balance                                      余额；差额；平衡 ysSEgC3  
balance sheet                                    资产负债表 $#0%gs/x  
bank                                                 银行 wD*_S}]  
bank account                                    银行账户，银行户头 `B^?Za,xN  
bank statement                                 银行对账单 :FK(*BUh  
barter transaction                              易货交易，以物换物交易 9<xe%V=ki  
basis of audit                                    审计依据 1tD4I  
basis of preparation                                (会计报表的)编制基础 "--rz;+K  
book of account                               账目，账簿 VNPuOU=  
borrowing                                         借款，贷款，借债 AN^;~m^  
branch                                              分支，分支机构，分店 9g>ay-W[(  
brought forward                                (账户余额等的)承上年，承上期，承上页 Rk"_4zJk  
budget                                              预算 M34*$>bk  
building                                      建筑物；大楼 _7 n+j  
business conditions                                  业务情况，经营情况 ]0\8g=KK  
business licence                               (企业等的)营业执照 FzW(An&x2  
business relation                                业务关系 T8ZsuKio]  
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