[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 YbB8D-  
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审计词汇英汉对照 Zm,<2BP>  
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ability to continue as a going concern               持续经营能力 O`5PX(J1&  
acceptability                                     可接受性，可接受程度 `VY -3  
acceptable level of detection risk                     检查风险的可接受水平 1.U5gW/3L  
acceptance of engagement                       接受委托 L^uO.eI"m  
accepting the engagement for the first time              首次接受委托 7y.$'<  
access to asset                                         对资产的接触 E9TWLB5A)(  
according to                                     根据，依据，依照 v?BX 4FO  
account balance                                账户余额 E7@0,9AU  
account for                                       对……进行会计处理，核算；解释 fBBNP )  
accounting                                        会计，会计学 3<sYxA\?w  
accounting advisory serve                        会计咨询服务 .)~IoIW=  
accounting firm                                 会计师事务所 [t/7hx"2t  
accounting information                      会计信息，会计资料 F+ qRC_C>O  
accounting period                             会计期间 'bVDmm).  
accounting policies                                   会计政策 $,Y\  
accounting professional bodies                 会计职业组织，会计职业团体 CIAHsbn.A  
accounting records                                   会计记录 udVEOn$  
accounting responsibility                           会计责任 Uu ~BErEC  
accounting service                             会计服务 INqD(EG  
accounting standards                                会计准则 Z~)Bh~^A  
Accounting Standards for Business Enterprises       企业会计准则 MLg+ 9y  
accounting system                             会计系统 XMo#LS  
accounting treatment                                会计处理 G6wBZ?)k  
accuracy                                    准确性，精确性 F33&A<(,  
additional audit procedures                      追加审计程序 U;f~Q6iu  
addressee                                         收件人，收信人 'oSs5lW  
Administration of State-owned Assets  (the～)     国有资产管理局  Xr'Y[E[  
administrative laws and regulations                 行政法规 w6 0I;.hy  
adverse impact                                 不利影响，负面影响 <yzgZXxIaS  
adverse opinion                                反对意见 :4RD.l  
advisory group                                  咨询组，顾问组 +|(-7"  
agency fee                                        代理费，代理费用 bso l>M[<  
aggregate                                          总计，合计为…… *9.4AW~]X  
alternation of document and record                 变造文件和记录 L-Qc[L  
alternative audit procedures                      替代审计程序，备选审计程序 <^>O<P:v  
amend                                              修改，修订 {jB& e,  
amortisation                                      摊销 Mg3>/!  
analytical capacity                             分析能力 HUUN*yikj  
analytical procedures                               分析性程序 b#\i]2b:  
annual financial statements                        年度会计报表，年度财务报表  /6)6  
appendix                                          附录，附表 }>~';l  
applicable                                         适用的 +b@
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applicable laws and regulations                 适用的法规 S5B12
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application systems                                  应用系统 XIQfgrGZ  
apply consistently                              一贯地执行，一贯地实施 w0W9N%f#=  
appropriate                                       适当的，合适的； NQb!?w  
征用，挪用 4#D=+70'  
appropriate authorization                          适当的授权 ig G8L  
appropriateness of audit evidence                    审计证据的适当性 v&}+ps_W  
approval                                    批准，核准 ?[<C,w~$`  
assertion                                    (会计报表上的)认定；确认 YT:])[gVV  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 #a7 Wx}  
asset                                                 资产，财产 rqa?A}'  
asset restructuring                             资产重组 Y\#+-E  
assignment of duties                                 职责的划分 q]PeS~PjF\  
assistant                                     助理，助理人员 |Uf[x[  
associated company                                 联属公司，联营公司 
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association                                        联合，结合；协会，社团 }?PvNK]",  
assumption                                       假设，假定 VI:EjZ/|a  
at a given date                                         在某一特定时日 #$/SM_X14C  
attestation                                         鉴证，公证 `2}H
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attestation service                             鉴证服务 H{&o_  
audit adjustment                                审计调整 (y^[k {#  
audit areas                                        审计领域 Y<1]{4Wt  
audit conclusion                                审计结论 ?r< F/$/  
audit effectiveness                             审计效果 T
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audit efficiency                                  审计效率 e* 2ay1c  
audit engagement letter                      审计业务约定书 f9`F~6$  
audit evidence                                          审计证据 _ 4!SO5T  
audit fee                                    审计费 Ed&;d+NM  
audit files                                          审计档案 u+ wKs`  
audit findings                                     审计中发现的事项 "0BuQ{CQ  
audit implementation stage                        审计实施阶段 ]{2Eo  
audit mark                                        审计标识 i^Ba?r;*  
audit materiality                                 审计重要性 l;u_4`1H  
audit method                                     审计方法 *^h$%<QI  
audit objective                                         审计目标，审计目的 N\Nwmx  
audit of financial statements                      会计报表审计，财务报表审计 $x%3^{G  
audit opinion                                     审计意见 MXQS6F#  
audit period                                      被审计期间，被审计年度 hu=b,  
audit plan                                          审计计划 l~cT]E
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audit planning                                    编制审计计划，制定审计计划，审计计划 >9?BJv2  
audit planning stage                                  审计计划阶段 0/r\#"+XT  
audit procedure                                审计程序 ^F}HWpF_  
audit programme                               审计程序表，具体审计计划 0zscOE{  
audit report                                       审计报告 +y}4^3Vx^  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 J~\`8cds  
audit report with a qualified opinion                 有保留意见的审计报告 O -5s}RT  
audit report with an adverse opinion                否定意见的审计报告 hvc%6A\nm  
audit report with dual dates                      双重日期审计报告 }Y{aVn&C  
audit reporting stage                                 审计报告阶段  'Dh+v3O  
audit responsibility                                   审计责任 9!aQ@ J^  
audit results                                      审计结果 rSGt`#E-s.  
audit risk                                          审计风险 Dg:2*m_!j{  
audit sampling                                          审计抽样 )JYt zc  
audit sampling techniques                         审计抽样方法，审计抽样技术 hqPpRSv'  
audit strategies                                  审计策略 +N~?_5lv\s  
audit summary                                         审计总结，审计小结 Ax'jNo
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audit team                                         审计小组 b[mAkm?9+1  
audit test                                    审计测试 8Gw0;Uu8D  
audit trail                                          审计轨迹 h`1{tu  
audit work                                        审计工作 Wa/&H$d\u@  
audit working paper                                 审计工作底稿 S6J7^'h  
audited financial statement                        审计会计报表，已审计财务报表 9PpPAF  
Auditing Guidelines (the～)                      审计规范指南 O{B[iy(C  
auditing standards                             审计准则 vCPiT2G  
audit-oriented working paper                          (审计)业务类工作底稿 gEejLyOag  
authorisation                                     授权 Hg~O0p}[  
authorisation of transaction                       交易的授权
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availability                                         可获得性 3IrmDT  
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balance                                      余额；差额；平衡 jK#[r[q{  
balance sheet                                    资产负债表 %J_`-\)"{~  
bank                                                 银行 *1Q~/<W  
bank account                                    银行账户，银行户头 OS X5S:XS  
bank statement                                 银行对账单 ` 0YI?$G1  
barter transaction                              易货交易，以物换物交易 c4T8eTKU  
basis of audit                                    审计依据 K):MT[/"  
basis of preparation                                (会计报表的)编制基础 yAge2m]<B  
book of account                               账目，账簿 =bVaB<!  
borrowing                                         借款，贷款，借债 D"5uN0Z  
branch                                              分支，分支机构，分店 i2PPVT  
brought forward                                (账户余额等的)承上年，承上期，承上页 
8z?q4  
budget                                              预算 m{U+aqAQK  
building                                      建筑物；大楼 B/*`u  
business conditions                                  业务情况，经营情况 INm2
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business licence                               (企业等的)营业执照 ?qn0].  
business relation                                业务关系 *?k~n9n5U  
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