[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 c)Ef]E\  
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审计词汇英汉对照 ":T"Y;  
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ability to continue as a going concern               持续经营能力 k}kwr[  
acceptability                                     可接受性，可接受程度 G,Yctv  
acceptable level of detection risk                     检查风险的可接受水平 3Jda:  
acceptance of engagement                       接受委托 aVVE2:M  
accepting the engagement for the first time              首次接受委托 ? 5Z-w  
access to asset                                         对资产的接触 8Rw:SU9H?T  
according to                                     根据，依据，依照 l0yflF
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account balance                                账户余额 D5@}L$u  
account for                                       对……进行会计处理，核算；解释 O.Dz}[w  
accounting                                        会计，会计学 *3RD\.jPX  
accounting advisory serve                        会计咨询服务 H.n|zGQTB  
accounting firm                                 会计师事务所 gBI?dw  
accounting information                      会计信息，会计资料 u U$/4{  
accounting period                             会计期间 ZA_~o #0%  
accounting policies                                   会计政策 wU]8hkl?  
accounting professional bodies                 会计职业组织，会计职业团体 uVZm9Sp  
accounting records                                   会计记录 z-0 N/?x1  
accounting responsibility                           会计责任 # 6?2 2Os  
accounting service                             会计服务 26_PFHQu4  
accounting standards                                会计准则 Z^mIGy}  
Accounting Standards for Business Enterprises       企业会计准则 FDFVhcr  
accounting system                             会计系统 #/`MYh=!W  
accounting treatment                                会计处理 zYPvpZV/  
accuracy                                    准确性，精确性 3!*`hQ;s  
additional audit procedures                      追加审计程序 h9c7P@29  
addressee                                         收件人，收信人 e6gj'GmY  
Administration of State-owned Assets  (the～)     国有资产管理局 hZe9Y?)  
administrative laws and regulations                 行政法规 W^:g_  
adverse impact                                 不利影响，负面影响 k ; vOPcw  
adverse opinion                                反对意见 JZyEyN  
advisory group                                  咨询组，顾问组 Y\1& Uk  
agency fee                                        代理费，代理费用 v"sU87+  
aggregate                                          总计，合计为…… J{EK}'  
alternation of document and record                 变造文件和记录 \FO 4A  
alternative audit procedures                      替代审计程序，备选审计程序 I.6#>=  
amend                                              修改，修订 V^9%+L+E5  
amortisation                                      摊销 =>TXo@rVN  
analytical capacity                             分析能力 N9F u  
analytical procedures                               分析性程序 ? zic1i  
annual financial statements                        年度会计报表，年度财务报表 3@;24X  
appendix                                          附录，附表 qP%[nY  
applicable                                         适用的 5=MM^$QG  
applicable laws and regulations                 适用的法规 [nsTO5G$u  
application systems                                  应用系统 [z}$G:s  
apply consistently                              一贯地执行，一贯地实施 5FNf)F   
appropriate                                       适当的，合适的； rPW9lG  
征用，挪用 =8qhK=&]  
appropriate authorization                          适当的授权 kA4kQ}q  
appropriateness of audit evidence                    审计证据的适当性 "0"8Rp&V|  
approval                                    批准，核准 exm*p/  
assertion                                    (会计报表上的)认定；确认 \H
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assessed level of control risk                           对控制风险的评估，控制风险的评估水平 9EZh~tdV[  
asset                                                 资产，财产 FRE${~Xd  
asset restructuring                             资产重组 UB;~Rf(.  
assignment of duties                                 职责的划分 7XIG ne%v  
assistant                                     助理，助理人员 \l;H!y[  
associated company                                 联属公司，联营公司 3o__tU)B  
association                                        联合，结合；协会，社团 WgV[,(  
assumption                                       假设，假定 %}Ob~m>P  
at a given date                                         在某一特定时日 dI8y}EbE~  
attestation                                         鉴证，公证 vC5 (  
attestation service                             鉴证服务 b(g?X (&  
audit adjustment                                审计调整 2ld0w=?+eu  
audit areas                                        审计领域 ZZ;V5o6E  
audit conclusion                                审计结论 +Mh9Jf  
audit effectiveness                             审计效果 L@5g#mSl  
audit efficiency                                  审计效率 TH}
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audit engagement letter                      审计业务约定书 I03 45Hc  
audit evidence                                          审计证据 0l%|2}a  
audit fee                                    审计费 ;,_c1x/F  
audit files                                          审计档案 [@t 6,g  
audit findings                                     审计中发现的事项 ;6zp,t0  
audit implementation stage                        审计实施阶段 =:'a)o  
audit mark                                        审计标识 gI~jf- w  
audit materiality                                 审计重要性 !g-19at  
audit method                                     审计方法 [W,maTM"  
audit objective                                         审计目标，审计目的 ,7Lu7Q  
audit of financial statements                      会计报表审计，财务报表审计 j]_"MMwk$<  
audit opinion                                     审计意见 _9zydtw  
audit period                                      被审计期间，被审计年度 J$<g"z3  
audit plan                                          审计计划 5/{gY{  
audit planning                                    编制审计计划，制定审计计划，审计计划 VlFDMw.4.+  
audit planning stage                                  审计计划阶段 h|'T'l&z  
audit procedure                                审计程序 GwVSRI:[N  
audit programme                               审计程序表，具体审计计划 #6<9FY#  
audit report                                       审计报告 'roZ:NE  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 Q|}Pc>ae  
audit report with a qualified opinion                 有保留意见的审计报告 3~!PJI1  
audit report with an adverse opinion                否定意见的审计报告 (PCv4:`g  
audit report with dual dates                      双重日期审计报告 ^t\AB)(8  
audit reporting stage                                 审计报告阶段 BK:S:  
audit responsibility                                   审计责任 vl}uHdeP9  
audit results                                      审计结果 @=[S
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audit risk                                          审计风险 ]LhNP}c  
audit sampling                                          审计抽样 DV/P/1E  
audit sampling techniques                         审计抽样方法，审计抽样技术 #nh;KlI0  
audit strategies                                  审计策略 jlZW!$ Iq  
audit summary                                         审计总结，审计小结 d<v>C-nk%  
audit team                                         审计小组 f)+fdc  
audit test                                    审计测试 ojitBo~  
audit trail                                          审计轨迹 AiO29<  
audit work                                        审计工作 /TgG^|  
audit working paper                                 审计工作底稿 Gv}h/zu-  
audited financial statement                        审计会计报表，已审计财务报表 #_bSWV4  
Auditing Guidelines (the～)                      审计规范指南 "8"7AoE  
auditing standards                             审计准则 r'q9N  
audit-oriented working paper                          (审计)业务类工作底稿 d98ZC+q  
authorisation                                     授权 q|%(47}z  
authorisation of transaction                       交易的授权 Y<S,Xr;J:  
availability                                         可获得性 x+9aTsZ  
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balance                                      余额；差额；平衡 vx_v/
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balance sheet                                    资产负债表 )L w B  
bank                                                 银行 8Mq] V v  
bank account                                    银行账户，银行户头 LPk85E  
bank statement                                 银行对账单 vF K&.J
 
barter transaction                              易货交易，以物换物交易 F+S;u=CKx  
basis of audit                                    审计依据 "+ji`{  
basis of preparation                                (会计报表的)编制基础 (k..ll p~  
book of account                               账目，账簿 ?8X+)nU@  
borrowing                                         借款，贷款，借债 t$Z#zxX
 
branch                                              分支，分支机构，分店 F3b[L^Km]  
brought forward                                (账户余额等的)承上年，承上期，承上页 Hdh'!|w  
budget                                              预算 k]"Rg2
>%  
building                                      建筑物；大楼 v:<UbuJw  
business conditions                                  业务情况，经营情况 ds4)Nk4% O  
business licence                               (企业等的)营业执照 !R WX1Z  
business relation                                业务关系 4PEJ}BW  
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