[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 N,N9K  
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审计词汇英汉对照 ?J[m)Uo/K  
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ability to continue as a going concern               持续经营能力 RE~9L5i5  
acceptability                                     可接受性，可接受程度 PX7@3Y  
acceptable level of detection risk                     检查风险的可接受水平 5cY([4,  
acceptance of engagement                       接受委托 wB%:RI,  
accepting the engagement for the first time              首次接受委托 /1A3 Sw  
access to asset                                         对资产的接触 @APv?>$)  
according to                                     根据，依据，依照 c;X8:Z=ja  
account balance                                账户余额 "N'|N.,  
account for                                       对……进行会计处理，核算；解释 Pv@P(y?\  
accounting                                        会计，会计学 vRp#bScc  
accounting advisory serve                        会计咨询服务 ]Dj,8tf`H  
accounting firm                                 会计师事务所 <:(pnw*L  
accounting information                      会计信息，会计资料 L;jzDng<  
accounting period                             会计期间 K ?R* )_  
accounting policies                                   会计政策 H?\b   
accounting professional bodies                 会计职业组织，会计职业团体 A5U//y![{  
accounting records                                   会计记录 M1UabqQ  
accounting responsibility                           会计责任 Ph{7S43  
accounting service                             会计服务 s @AGU/v  
accounting standards                                会计准则 Fog4m=b`g  
Accounting Standards for Business Enterprises       企业会计准则 6}b1*xQ  
accounting system                             会计系统 z n!H&!8&  
accounting treatment                                会计处理 <]{$XcNm  
accuracy                                    准确性，精确性 K+2sq+ 3q  
additional audit procedures                      追加审计程序 ^r4@C2#vzJ  
addressee                                         收件人，收信人 H[H+s!)"  
Administration of State-owned Assets  (the～)     国有资产管理局 OA lV7cfD  
administrative laws and regulations                 行政法规 $q}zW%  
adverse impact                                 不利影响，负面影响 ,# i@jB  
adverse opinion                                反对意见 'MF|(`  
advisory group                                  咨询组，顾问组 FBDRbJ su  
agency fee                                        代理费，代理费用 ?%)G%2  
aggregate                                          总计，合计为…… 1a_R8j  
alternation of document and record                 变造文件和记录 R;XG2  
alternative audit procedures                      替代审计程序，备选审计程序 0#$<2   
amend                                              修改，修订 hh%fmc  
amortisation                                      摊销 "e)C.#3  
analytical capacity                             分析能力 i-kj6N5  
analytical procedures                               分析性程序 %8U/ !(.g  
annual financial statements                        年度会计报表，年度财务报表 nw.,`M,N  
appendix                                          附录，附表 &
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applicable                                         适用的 i
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applicable laws and regulations                 适用的法规 'r/+za:2  
application systems                                  应用系统 `=}w(V8pc  
apply consistently                              一贯地执行，一贯地实施 8
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appropriate                                       适当的，合适的； .k_> BD];  
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appropriate authorization                          适当的授权 roiUVisq*  
appropriateness of audit evidence                    审计证据的适当性 `lI(SS]w  
approval                                    批准，核准 KM'*+.I  
assertion                                    (会计报表上的)认定；确认  ~OdE!!  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 CP5vo-/)-  
asset                                                 资产，财产 oR``Jiob|  
asset restructuring                             资产重组 yX`5x^wVw  
assignment of duties                                 职责的划分 2b&&3u8  
assistant                                     助理，助理人员 !PAuMj)P  
associated company                                 联属公司，联营公司 F' NX  
association                                        联合，结合；协会，社团 PM(M c]6  
assumption                                       假设，假定 !L|}/u3v  
at a given date                                         在某一特定时日 8c h^e[U`  
attestation                                         鉴证，公证 }3%L3v&  
attestation service                             鉴证服务 bi:TX<K+  
audit adjustment                                审计调整 F\K&$
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audit areas                                        审计领域 V?yTJJ21X  
audit conclusion                                审计结论 DK6^\k][V  
audit effectiveness                             审计效果 Es7+bFvsE8  
audit efficiency                                  审计效率 3zr95$ Mt  
audit engagement letter                      审计业务约定书 w# iezo. 0  
audit evidence                                          审计证据 c3L)!]kB  
audit fee                                    审计费 "A4 .2  
audit files                                          审计档案 F]fBFDk  
audit findings                                     审计中发现的事项 AlVBhR`  
audit implementation stage                        审计实施阶段 qD]&&"B  
audit mark                                        审计标识 R&vV!d  
audit materiality                                 审计重要性 :gwM$2vv  
audit method                                     审计方法 ],?$&  
audit objective                                         审计目标，审计目的 t_Q\uo}  
audit of financial statements                      会计报表审计，财务报表审计 mFGiysM  
audit opinion                                     审计意见 KscugX*x  
audit period                                      被审计期间，被审计年度 5LYzX+a)  
audit plan                                          审计计划 h<1p
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audit planning                                    编制审计计划，制定审计计划，审计计划 BQOit.  
audit planning stage                                  审计计划阶段 $\9M6 k'  
audit procedure                                审计程序 sY%nPf~9q'  
audit programme                               审计程序表，具体审计计划 '{ -7%>`bn  
audit report                                       审计报告 D_)i%k\  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 ^!F Li7X  
audit report with a qualified opinion                 有保留意见的审计报告 y\C_HCU H  
audit report with an adverse opinion                否定意见的审计报告 0]~'}  
audit report with dual dates                      双重日期审计报告 o`{@': %D`  
audit reporting stage                                 审计报告阶段 cYeC7l"  
audit responsibility                                   审计责任 Y3n6y+Uzk  
audit results                                      审计结果 DI)!x {"  
audit risk                                          审计风险 ?l/$cO  
audit sampling                                          审计抽样 V
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audit sampling techniques                         审计抽样方法，审计抽样技术 Wcf;ZX
  
audit strategies                                  审计策略 wk@S+Q  
audit summary                                         审计总结，审计小结 71I: P|.>  
audit team                                         审计小组 6");NHE  
audit test                                    审计测试 >OotgJnhC  
audit trail                                          审计轨迹 3[UB3F4K  
audit work                                        审计工作 '[zy%<2sL  
audit working paper                                 审计工作底稿 AEw~LF2w  
audited financial statement                        审计会计报表，已审计财务报表 bMvHAtp  
Auditing Guidelines (the～)                      审计规范指南 1:j[p=Q&  
auditing standards                             审计准则 1${rQ9FIF  
audit-oriented working paper                          (审计)业务类工作底稿 M/LC:,  
authorisation                                     授权 P:QSr8K  
authorisation of transaction                       交易的授权 ?H0"*8C?Y  
availability                                         可获得性 7 O]$2  
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balance                                      余额；差额；平衡 _Z0O]>KH  
balance sheet                                    资产负债表 py':UQS*q  
bank                                                 银行 d#>iFD+  
bank account                                    银行账户，银行户头 Q^@z]Sc[  
bank statement                                 银行对账单 WW[G
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barter transaction                              易货交易，以物换物交易 y yqya[-11  
basis of audit                                    审计依据 U^~jB= =]  
basis of preparation                                (会计报表的)编制基础 o'*7I|7a  
book of account                               账目，账簿 t \;,$i  
borrowing                                         借款，贷款，借债 ?(2^lH~6h  
branch                                              分支，分支机构，分店 ^)i1b:4  
brought forward                                (账户余额等的)承上年，承上期，承上页 SMMvRF`7  
budget                                              预算 #bZT&YE^  
building                                      建筑物；大楼 H"vy[/UcR  
business conditions                                  业务情况，经营情况 8;q2W F{AX  
business licence                               (企业等的)营业执照 L^%jR=  
business relation                                业务关系 ~^ ^|]s3  
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