[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 F4i c^F{K  
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审计词汇英汉对照 N3Ub|
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ability to continue as a going concern               持续经营能力 8V%(SV  
acceptability                                     可接受性，可接受程度 p%_#"dkC7  
acceptable level of detection risk                     检查风险的可接受水平 RSG\ 3(  
acceptance of engagement                       接受委托 g4<w6eB  
accepting the engagement for the first time              首次接受委托 5QU7!jbI  
access to asset                                         对资产的接触 >Liv].  
according to                                     根据，依据，依照 $VYMAk&\  
account balance                                账户余额 t%<nS=u  
account for                                       对……进行会计处理，核算；解释  L2[|g~  
accounting                                        会计，会计学 0jO]+BI1  
accounting advisory serve                        会计咨询服务 f{[U->#^  
accounting firm                                 会计师事务所 5An|#^]  
accounting information                      会计信息，会计资料 RQ#g n  
accounting period                             会计期间 .,[zI@9  
accounting policies                                   会计政策 *Z=K9y,IC  
accounting professional bodies                 会计职业组织，会计职业团体 =CEQYk-y1  
accounting records                                   会计记录 s.]7c CY  
accounting responsibility                           会计责任 x|G#oG)_  
accounting service                             会计服务 Y9ueE+6  
accounting standards                                会计准则 wE:hl  
Accounting Standards for Business Enterprises       企业会计准则 [>+(zlK"  
accounting system                             会计系统 =jjUwcl  
accounting treatment                                会计处理 E_]L8UC;m  
accuracy                                    准确性，精确性 't \:@-tQ  
additional audit procedures                      追加审计程序 oop''6`C%  
addressee                                         收件人，收信人 Er?Wg09  
Administration of State-owned Assets  (the～)     国有资产管理局 ymSGB`CP  
administrative laws and regulations                 行政法规 Rm
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adverse impact                                 不利影响，负面影响 E~]8>U?V  
adverse opinion                                反对意见 4
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advisory group                                  咨询组，顾问组 WK]SHiHD
 
agency fee                                        代理费，代理费用 RG-pN()  
aggregate                                          总计，合计为…… iy Zs:4jkc  
alternation of document and record                 变造文件和记录 wxEFM)z
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alternative audit procedures                      替代审计程序，备选审计程序 {XiBRs e  
amend                                              修改，修订 2>0[^ .;"  
amortisation                                      摊销 wy"^a45h  
analytical capacity                             分析能力  @*'|8%  
analytical procedures                               分析性程序 6,)!\1k  
annual financial statements                        年度会计报表，年度财务报表 ^?(A|krFg  
appendix                                          附录，附表 l q=|=  
applicable                                         适用的 M0DdrL/ L  
applicable laws and regulations                 适用的法规 .Y[sQO~%  
application systems                                  应用系统 ZurQr }  
apply consistently                              一贯地执行，一贯地实施 7yx
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appropriate                                       适当的，合适的； 72@raA#
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征用，挪用 6W."hPP  
appropriate authorization                          适当的授权 *
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appropriateness of audit evidence                    审计证据的适当性 nk9Kq\2f:  
approval                                    批准，核准 Ha9A5Ao}0  
assertion                                    (会计报表上的)认定；确认 'h_PJ%  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 )h&s.k  
asset                                                 资产，财产 t<sg8U.  
asset restructuring                             资产重组 v;AMx-_
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assignment of duties                                 职责的划分 n! ~mdI&  
assistant                                     助理，助理人员 Q[`J=  
associated company                                 联属公司，联营公司 \](IBI:  
association                                        联合，结合；协会，社团 q}*"0r  
assumption                                       假设，假定 O79;tA<k
 
at a given date                                         在某一特定时日 |3W\^4>,  
attestation                                         鉴证，公证 \9dSI
 
attestation service                             鉴证服务
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audit adjustment                                审计调整 V*xT5TljS-  
audit areas                                        审计领域 #+p30?r0y  
audit conclusion                                审计结论 RX:wt  
audit effectiveness                             审计效果 gsd9QW  
audit efficiency                                  审计效率 1C(6.7l  
audit engagement letter                      审计业务约定书 `W< 7.  
audit evidence                                          审计证据 GJW+'-f  
audit fee                                    审计费 -~ytk=  
audit files                                          审计档案 4thLK8/c5g  
audit findings                                     审计中发现的事项 o-2FGM`*VB  
audit implementation stage                        审计实施阶段 ]8KAat~J  
audit mark                                        审计标识 6rP[*0[  
audit materiality                                 审计重要性 jC>l<d_  
audit method                                     审计方法 #$7 z  
audit objective                                         审计目标，审计目的 awN{F6@ZE  
audit of financial statements                      会计报表审计，财务报表审计 IE!fNuR4  
audit opinion                                     审计意见 iD ,iv  
audit period                                      被审计期间，被审计年度 cMOvM0f  
audit plan                                          审计计划 2G Qq(_  
audit planning                                    编制审计计划，制定审计计划，审计计划 #<|5<U  
audit planning stage                                  审计计划阶段 FLdO  
audit procedure                                审计程序 ",&#9  
audit programme                               审计程序表，具体审计计划 h"/FqO  
audit report                                       审计报告 P]gksts9f.  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 ~Fv&z'R  
audit report with a qualified opinion                 有保留意见的审计报告 @sv==|h  
audit report with an adverse opinion                否定意见的审计报告 hM\<1D CKG  
audit report with dual dates                      双重日期审计报告 'gd3 w~  
audit reporting stage                                 审计报告阶段 Cr|v3Y#h'  
audit responsibility                                   审计责任 &WAO.* :y  
audit results                                      审计结果 e_s9E{(  
audit risk                                          审计风险 -]c5**O}  
audit sampling                                          审计抽样 Dv?'(.z  
audit sampling techniques                         审计抽样方法，审计抽样技术 ?n)r1m  
audit strategies                                  审计策略 r(N
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audit summary                                         审计总结，审计小结 dO.?S89L  
audit team                                         审计小组 Y,K): ~T  
audit test                                    审计测试 bUbM}  
audit trail                                          审计轨迹 z!27#
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audit work                                        审计工作 ;m$F~!Y  
audit working paper                                 审计工作底稿 <y1V2Np  
audited financial statement                        审计会计报表，已审计财务报表 G%~=hEK0  
Auditing Guidelines (the～)                      审计规范指南 }ny,Nl  
auditing standards                             审计准则 Icf 4OAx  
audit-oriented working paper                          (审计)业务类工作底稿 bHE'R!*  
authorisation                                     授权 c7T9kV8hS  
authorisation of transaction                       交易的授权 0/P!rH9  
availability                                         可获得性 <cG .V|B  
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balance                                      余额；差额；平衡 g/,fjM_  
balance sheet                                    资产负债表 <e"O`*ZJ  
bank                                                 银行 Kd^{~Wlz&z  
bank account                                    银行账户，银行户头  b<v\  
bank statement                                 银行对账单 Z0T{1YEJ  
barter transaction                              易货交易，以物换物交易 Vr/UbgucJ  
basis of audit                                    审计依据 =$601r  
basis of preparation                                (会计报表的)编制基础 mMmzi4HL  
book of account                               账目，账簿 ;;'b;,/  
borrowing                                         借款，贷款，借债 
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branch                                              分支，分支机构，分店 I$0J Ay  
brought forward                                (账户余额等的)承上年，承上期，承上页 tdg.vYMDPC  
budget                                              预算 R_J=x  
building                                      建筑物；大楼 O @fX +W?U  
business conditions                                  业务情况，经营情况 6dTq&GZ\  
business licence                               (企业等的)营业执照 GXB4&Q!C  
business relation                                业务关系 dgPJte%i  
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