[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 tM?I()Y&P  
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审计词汇英汉对照 H$($l< G9C  
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ability to continue as a going concern               持续经营能力 [/2@=Uh-  
acceptability                                     可接受性，可接受程度 tg m{gR  
acceptable level of detection risk                     检查风险的可接受水平 JY,l#?lM{  
acceptance of engagement                       接受委托 brhJ&|QDE  
accepting the engagement for the first time              首次接受委托 [wpt[zG
  
access to asset                                         对资产的接触 Z!5m'yZO  
according to                                     根据，依据，依照 Zqe[2()  
account balance                                账户余额 *b7 ^s,?  
account for                                       对……进行会计处理，核算；解释 qz_TcU'  
accounting                                        会计，会计学 (}7o a9Q<  
accounting advisory serve                        会计咨询服务 `\/Wah}I  
accounting firm                                 会计师事务所 G%x,t-  
accounting information                      会计信息，会计资料 fPuQ,J2=  
accounting period                             会计期间 -QHzf&D?  
accounting policies                                   会计政策 a!6OE"?QQ  
accounting professional bodies                 会计职业组织，会计职业团体 CB7R{~ $  
accounting records                                   会计记录 m`4j|5  
accounting responsibility                           会计责任 d ;Gm{g#  
accounting service                             会计服务 P$#}-15?|_  
accounting standards                                会计准则 =<tJAoVV  
Accounting Standards for Business Enterprises       企业会计准则 0aq-drl5\  
accounting system                             会计系统 eC1c`@C:  
accounting treatment                                会计处理 dT-O8  
accuracy                                    准确性，精确性 6T'43h. :  
additional audit procedures                      追加审计程序 "r `6c 0Z  
addressee                                         收件人，收信人 y`P7LC  
Administration of State-owned Assets  (the～)     国有资产管理局 fqp7a1qQl  
administrative laws and regulations                 行政法规 W9
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adverse impact                                 不利影响，负面影响 \=:g$_l  
adverse opinion                                反对意见 qm&53  
advisory group                                  咨询组，顾问组 Q,LWZw~"  
agency fee                                        代理费，代理费用 qcoZ2VJ hh  
aggregate                                          总计，合计为…… z%-"'Y]  
alternation of document and record                 变造文件和记录
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alternative audit procedures                      替代审计程序，备选审计程序 :\HN?_?{4  
amend                                              修改，修订 oFx gR9  
amortisation                                      摊销 nd9-3W  
analytical capacity                             分析能力 &T4Cn@  
analytical procedures                               分析性程序 :~YyHX  
annual financial statements                        年度会计报表，年度财务报表 7}HA_@[  
appendix                                          附录，附表 5D@Q1
 
applicable                                         适用的 3 mMdq*X5  
applicable laws and regulations                 适用的法规 B 0fo[Ev  
application systems                                  应用系统 _:z
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apply consistently                              一贯地执行，一贯地实施 Iw-6Z+ 94  
appropriate                                       适当的，合适的； g
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征用，挪用 '{_t
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appropriate authorization                          适当的授权 BqJ
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appropriateness of audit evidence                    审计证据的适当性 5;%xqdD  
approval                                    批准，核准 O9 r44ww  
assertion                                    (会计报表上的)认定；确认 Q0cf]  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 Hrc
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asset                                                 资产，财产 m>m`aLrnb  
asset restructuring                             资产重组 o0v m?CL#  
assignment of duties                                 职责的划分 rEyMSLN  
assistant                                     助理，助理人员 Czl 8Q oH  
associated company                                 联属公司，联营公司 pF{Ri  
association                                        联合，结合；协会，社团 TOP'Bmb  
assumption                                       假设，假定 < 2 r#vmM  
at a given date                                         在某一特定时日 ZXRN?
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attestation                                         鉴证，公证 e&I.kC"j6  
attestation service                             鉴证服务 NxRiE e#m  
audit adjustment                                审计调整 U%6lYna{M#  
audit areas                                        审计领域 A}+r;Y8[h  
audit conclusion                                审计结论 ]5M Rp7  
audit effectiveness                             审计效果 (?=(eo<N  
audit efficiency                                  审计效率 lJpv
 
audit engagement letter                      审计业务约定书 R(#;yn  
audit evidence                                          审计证据 k$m
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audit fee                                    审计费 l%V}'6T  
audit files                                          审计档案 5 BG&r*U  
audit findings                                     审计中发现的事项 (W6\%H2u  
audit implementation stage                        审计实施阶段 J~ rC  
audit mark                                        审计标识 &?6~v  
audit materiality                                 审计重要性 gnK!"! nL  
audit method                                     审计方法 yD'h5)yu  
audit objective                                         审计目标，审计目的 HCZ%DBU96  
audit of financial statements                      会计报表审计，财务报表审计 ^hTJp{  
audit opinion                                     审计意见 R3=E?us!  
audit period                                      被审计期间，被审计年度 B3=/iOb#  
audit plan                                          审计计划   r3K:  
audit planning                                    编制审计计划，制定审计计划，审计计划 Kct +QO(  
audit planning stage                                  审计计划阶段 w9}IM149  
audit procedure                                审计程序 F}mwQ%M  
audit programme                               审计程序表，具体审计计划 P =Gb  
audit report                                       审计报告 ZjID<5#  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 :Gk~FRA|  
audit report with a qualified opinion                 有保留意见的审计报告 ^Rh~+  
audit report with an adverse opinion                否定意见的审计报告 3W00,f^9  
audit report with dual dates                      双重日期审计报告 ?-p aM5Q+  
audit reporting stage                                 审计报告阶段 u8\QhUk'G  
audit responsibility                                   审计责任 un%"
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audit results                                      审计结果 lY,1 w
 
audit risk                                          审计风险 l"g%vS,;`  
audit sampling                                          审计抽样 >}tG^)os  
audit sampling techniques                         审计抽样方法，审计抽样技术 \M^4DdAy  
audit strategies                                  审计策略 BAed
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audit summary                                         审计总结，审计小结 p 8rAtz>=J  
audit team                                         审计小组 -B! TA0=oJ  
audit test                                    审计测试 EnAw8Gm *  
audit trail                                          审计轨迹 JG$J,!.\  
audit work                                        审计工作 KPrxw }P  
audit working paper                                 审计工作底稿 )^xmy6k  
audited financial statement                        审计会计报表，已审计财务报表 zL}DLfy>R  
Auditing Guidelines (the～)                      审计规范指南 b .@dUuKz-  
auditing standards                             审计准则 l0o_C#"<S  
audit-oriented working paper                          (审计)业务类工作底稿 k}7)pJNj  
authorisation                                     授权 mjc:0hH  
authorisation of transaction                       交易的授权 p =O1aM  
availability                                         可获得性 LLN^^>5|l  
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balance                                      余额；差额；平衡 BE;iC.rW  
balance sheet                                    资产负债表 u>@G:kt8  
bank                                                 银行 wN.Jyb  
bank account                                    银行账户，银行户头 eHIC 'b.  
bank statement                                 银行对账单 KL{uhb0f  
barter transaction                              易货交易，以物换物交易 =v;@w$#  
basis of audit                                    审计依据 e u/S p3@v  
basis of preparation                                (会计报表的)编制基础 _3JTHf<+  
book of account                               账目，账簿 l0)6[yXK  
borrowing                                         借款，贷款，借债 w%na n=  
branch                                              分支，分支机构，分店 7qp|Msf},  
brought forward                                (账户余额等的)承上年，承上期，承上页 Z0^do  
budget                                              预算 3_:k12%p  
building                                      建筑物；大楼 3"R ZiOyv  
business conditions                                  业务情况，经营情况 ,]'!2?  
business licence                               (企业等的)营业执照 ~<-h# B  
business relation                                业务关系 %oQj^r!Xd  
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