[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 P0m9($JBD  
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审计词汇英汉对照 v`K%dBa  
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ability to continue as a going concern               持续经营能力 05H:ZrUV  
acceptability                                     可接受性，可接受程度 Zo2+{a  
acceptable level of detection risk                     检查风险的可接受水平 X[.%[G|oj}  
acceptance of engagement                       接受委托 c!\T0XtT  
accepting the engagement for the first time              首次接受委托 BGi'UL,  
access to asset                                         对资产的接触 -KC@M  
according to                                     根据，依据，依照 !IR cv a  
account balance                                账户余额 s~Ivq+ipr;  
account for                                       对……进行会计处理，核算；解释 Kkq-x'gt^  
accounting                                        会计，会计学 Ut2T:%m{  
accounting advisory serve                        会计咨询服务 ,X3D<wl  
accounting firm                                 会计师事务所 {,5.svO  
accounting information                      会计信息，会计资料 >8{w0hh;  
accounting period                             会计期间 mQ1  
accounting policies                                   会计政策 ~9o@
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accounting professional bodies                 会计职业组织，会计职业团体 0B8Wf/j?M  
accounting records                                   会计记录 =b*GV6b  
accounting responsibility                           会计责任 &Y1h=,KR9  
accounting service                             会计服务 bp'%UgA)1  
accounting standards                                会计准则 @#hQ0F8  
Accounting Standards for Business Enterprises       企业会计准则 ]*zG*.C  
accounting system                             会计系统 95IP_1}?  
accounting treatment                                会计处理 1/mB p+D  
accuracy                                    准确性，精确性 qnya cI  
additional audit procedures                      追加审计程序 !x-__[#  
addressee                                         收件人，收信人 [nHN@p|  
Administration of State-owned Assets  (the～)     国有资产管理局 yg8=G vO  
administrative laws and regulations                 行政法规 @$kO7k0{g  
adverse impact                                 不利影响，负面影响 JJ1>)S}X-  
adverse opinion                                反对意见 rPy,PQG2w  
advisory group                                  咨询组，顾问组 rNhS\1-  
agency fee                                        代理费，代理费用 i Ehc<  
aggregate                                          总计，合计为…… L *\[;.mk  
alternation of document and record                 变造文件和记录 H2|'JA#v  
alternative audit procedures                      替代审计程序，备选审计程序 %|+aI?  
amend                                              修改，修订 ^|oI^"IQ=  
amortisation                                      摊销 &iu]M=Yb  
analytical capacity                             分析能力 e=h-}XRC  
analytical procedures                               分析性程序 nW
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annual financial statements                        年度会计报表，年度财务报表 3}V (8  
appendix                                          附录，附表 tYTl-c  
applicable                                         适用的 =U~53Tg  
applicable laws and regulations                 适用的法规 <LH6my  
application systems                                  应用系统 :j~4mb?$  
apply consistently                              一贯地执行，一贯地实施 +a,#
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appropriate                                       适当的，合适的； XSof{:V  
征用，挪用 ~Qif-|[V  
appropriate authorization                          适当的授权 `vzMuL;  
appropriateness of audit evidence                    审计证据的适当性 R%r25_8  
approval                                    批准，核准 G)YmaHeI;[  
assertion                                    (会计报表上的)认定；确认 %cDGs^lgA  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 1E!.E=Y?M  
asset                                                 资产，财产 }>AA[ba"'  
asset restructuring                             资产重组 #*9 |\  
assignment of duties                                 职责的划分 fk15O_#3  
assistant                                     助理，助理人员 D"$ 97  
associated company                                 联属公司，联营公司 "4xo,JUf  
association                                        联合，结合；协会，社团 #\N8E-d  
assumption                                       假设，假定 aC'6
 
at a given date                                         在某一特定时日 QsKnaRT  
attestation                                         鉴证，公证 H/`@6, j  
attestation service                             鉴证服务 !oi {8X@  
audit adjustment                                审计调整 PUD
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audit areas                                        审计领域 |g \_xl  
audit conclusion                                审计结论 Zc38ht\r;  
audit effectiveness                             审计效果  7Oe$Ou  
audit efficiency                                  审计效率 U.Vn|s(`z  
audit engagement letter                      审计业务约定书 D]fgBW-  
audit evidence                                          审计证据 wvisu\V  
audit fee                                    审计费 oH4zW5  
audit files                                          审计档案 &b,A-1`w_  
audit findings                                     审计中发现的事项 2A|mXWG}~  
audit implementation stage                        审计实施阶段 fup?Mg-  
audit mark                                        审计标识 s+_8U}R  
audit materiality                                 审计重要性 Qt\:A!'jw  
audit method                                     审计方法 cV1E<CM  
audit objective                                         审计目标，审计目的 ,_V/W'  
audit of financial statements                      会计报表审计，财务报表审计 f'"PQr^9  
audit opinion                                     审计意见 \;_tXb}F  
audit period                                      被审计期间，被审计年度 Ki:t!vAO  
audit plan                                          审计计划 I  m-M2n  
audit planning                                    编制审计计划，制定审计计划，审计计划 4VvE(f  
audit planning stage                                  审计计划阶段 z^*g2J,  
audit procedure                                审计程序 dm _Pz\*  
audit programme                               审计程序表，具体审计计划 Ui"$A/  
audit report                                       审计报告 yYe>a^r4R  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 .K-d
 
audit report with a qualified opinion                 有保留意见的审计报告 JgHYuLB  
audit report with an adverse opinion                否定意见的审计报告 pUmT?N!  
audit report with dual dates                      双重日期审计报告 *C|*{!  
audit reporting stage                                 审计报告阶段 v; ewMiK@E  
audit responsibility                                   审计责任 nfZe "|d  
audit results                                      审计结果 GNwFB)?j  
audit risk                                          审计风险 rFt+Y})  
audit sampling                                          审计抽样 CD#U`jf  
audit sampling techniques                         审计抽样方法，审计抽样技术 CUc ,  
audit strategies                                  审计策略 -/B*\X
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audit summary                                         审计总结，审计小结 )#4(4 @R h  
audit team                                         审计小组 t:oq'
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audit test                                    审计测试 ]!1HN3  
audit trail                                          审计轨迹 3HR)H-@6@7  
audit work                                        审计工作 ;[Xf@xf  
audit working paper                                 审计工作底稿 Exv!!0Cd^  
audited financial statement                        审计会计报表，已审计财务报表 wNl6a9#  
Auditing Guidelines (the～)                      审计规范指南 ('uUf!h?\  
auditing standards                             审计准则 BuAzO>=  
audit-oriented working paper                          (审计)业务类工作底稿 ]fh(b)8_,  
authorisation                                     授权 bM_fuy55Op  
authorisation of transaction                       交易的授权 mW[w4J+7P  
availability                                         可获得性 O
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balance                                      余额；差额；平衡 9' H\-  
balance sheet                                    资产负债表 {Z
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bank                                                 银行 #/9Y}2G|]  
bank account                                    银行账户，银行户头 D8B\F5..c#  
bank statement                                 银行对账单 pE+:tMH;  
barter transaction                              易货交易，以物换物交易 >}0H5Q8@  
basis of audit                                    审计依据 Q9p7{^m&E  
basis of preparation                                (会计报表的)编制基础 )eSQce7H  
book of account                               账目，账簿 #@V<{/;49  
borrowing                                         借款，贷款，借债 DuAix)#FN9  
branch                                              分支，分支机构，分店 Y>E` 7n  
brought forward                                (账户余额等的)承上年，承上期，承上页 dF! B5(  
budget                                              预算 p}I\H ^"8+  
building                                      建筑物；大楼 xf8e"mD  
business conditions                                  业务情况，经营情况  JAMV@  
business licence                               (企业等的)营业执照 Xfb-< Q0A  
business relation                                业务关系 JX>`N5s  
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