[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 } /:\U p  
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审计词汇英汉对照 Hl7:*]l7b  
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ability to continue as a going concern               持续经营能力 2t1I3yA'{z  
acceptability                                     可接受性，可接受程度 ii4B?E  
acceptable level of detection risk                     检查风险的可接受水平 IA*KaX2S<  
acceptance of engagement                       接受委托 ?o[L7JI  
accepting the engagement for the first time              首次接受委托 Hs0p W5oZ  
access to asset                                         对资产的接触 E9 Y\X  
according to                                     根据，依据，依照 7#-y-B]l  
account balance                                账户余额 3qMNl>>  
account for                                       对……进行会计处理，核算；解释 H{fM%*w  
accounting                                        会计，会计学 |4b)>8TL/  
accounting advisory serve                        会计咨询服务 >n
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accounting firm                                 会计师事务所 j"7 JLe*  
accounting information                      会计信息，会计资料 85]SC$  
accounting period                             会计期间 |3eGz%Sd  
accounting policies                                   会计政策 0 bS A_  
accounting professional bodies                 会计职业组织，会计职业团体 ]tt} #  
accounting records                                   会计记录 d"THt}
  
accounting responsibility                           会计责任 7_\ Mwy{P  
accounting service                             会计服务 ?S#\K^  
accounting standards                                会计准则 \
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Accounting Standards for Business Enterprises       企业会计准则 H\G{
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accounting system                             会计系统 n2ndjE$  
accounting treatment                                会计处理 ",B
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accuracy                                    准确性，精确性 E{Vo'!LY  
additional audit procedures                      追加审计程序 \t.}-u <7{  
addressee                                         收件人，收信人 (> "QVxr  
Administration of State-owned Assets  (the～)     国有资产管理局 %mI~ =^za  
administrative laws and regulations                 行政法规
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adverse impact                                 不利影响，负面影响 3y`F<&sA  
adverse opinion                                反对意见 =@r--E  
advisory group                                  咨询组，顾问组 s#-eN)1R  
agency fee                                        代理费，代理费用 B~gV'(9g  
aggregate                                          总计，合计为…… mLwY]2T"  
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 %|"Qi]c d  
amend                                              修改，修订 Q/^A #l[  
amortisation                                      摊销 Q~,YbZ-7  
analytical capacity                             分析能力  <!'M} s  
analytical procedures                               分析性程序 zg}YGu|J  
annual financial statements                        年度会计报表，年度财务报表 F=wRkU  
appendix                                          附录，附表 clDHTj=~  
applicable                                         适用的 UTk r.T+2X  
applicable laws and regulations                 适用的法规 }NmNanW^  
application systems                                  应用系统 45+{nN[  
apply consistently                              一贯地执行，一贯地实施 x8N|($1  
appropriate                                       适当的，合适的； %w"nDu2Gcv  
征用，挪用 1~5trsB+5  
appropriate authorization                          适当的授权 p2pAvlNoF  
appropriateness of audit evidence                    审计证据的适当性 ' fW#7W  
approval                                    批准，核准 -q>^ALf|@>  
assertion                                    (会计报表上的)认定；确认 kDsI p=  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 )iLM]m  
asset                                                 资产，财产 4\2V9F{s  
asset restructuring                             资产重组 G*n2Ii  
assignment of duties                                 职责的划分 Nw<P bklz  
assistant                                     助理，助理人员 gA^q^>7  
associated company                                 联属公司，联营公司 
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association                                        联合，结合；协会，社团 KS< Jv;  
assumption                                       假设，假定 (H#M<N  
at a given date                                         在某一特定时日 FxU'LN<;HY  
attestation                                         鉴证，公证 *i%quMv  
attestation service                             鉴证服务 W)=%mdxW0  
audit adjustment                                审计调整 q~Jq/E"f  
audit areas                                        审计领域 'ZHdV,dd  
audit conclusion                                审计结论 ST',4Oph5  
audit effectiveness                             审计效果 .b>TK  
audit efficiency                                  审计效率 rU\[SrIhz  
audit engagement letter                      审计业务约定书 trYTs,KV  
audit evidence                                          审计证据 x0+glQrNN  
audit fee                                    审计费 \U
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audit files                                          审计档案 #@//7Bf%  
audit findings                                     审计中发现的事项 pB01J<@m  
audit implementation stage                        审计实施阶段 9]yW_]P  
audit mark                                        审计标识 hx!7w}[A  
audit materiality                                 审计重要性 665[  
audit method                                     审计方法 1mW%  
audit objective                                         审计目标，审计目的 H~fdbR  
audit of financial statements                      会计报表审计，财务报表审计 M?@pN<|  
audit opinion                                     审计意见 0D[@u3W  
audit period                                      被审计期间，被审计年度 ;A#~`P  
audit plan                                          审计计划 >L>+2z  
audit planning                                    编制审计计划，制定审计计划，审计计划 ^%[F8\}XPJ  
audit planning stage                                  审计计划阶段 [xaisXvI4  
audit procedure                                审计程序 Y E1Hpeb  
audit programme                               审计程序表，具体审计计划 +x1/-J8_sg  
audit report                                       审计报告 96ZdM=  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 h4`9Cfrq,  
audit report with a qualified opinion                 有保留意见的审计报告 l5O=V
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audit report with an adverse opinion                否定意见的审计报告 %}qbkkZ  
audit report with dual dates                      双重日期审计报告 8Qrpa o  
audit reporting stage                                 审计报告阶段 t_c?Wp~tH  
audit responsibility                                   审计责任 ?pwE
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audit results                                      审计结果 `E>vG-9  
audit risk                                          审计风险 !: us!s  
audit sampling                                          审计抽样 }T(z4P3  
audit sampling techniques                         审计抽样方法，审计抽样技术 SG'JE}jzO  
audit strategies                                  审计策略 2{o10eL  
audit summary                                         审计总结，审计小结 C1B'#F9EO  
audit team                                         审计小组 &RY)o^g[4  
audit test                                    审计测试 R@`rT*lJ  
audit trail                                          审计轨迹 dH
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audit work                                        审计工作 G[yI*/E;  
audit working paper                                 审计工作底稿 C{m&}g`  
audited financial statement                        审计会计报表，已审计财务报表 la, h  
Auditing Guidelines (the～)                      审计规范指南 7 .+al)hl  
auditing standards                             审计准则 iuAq.$oi{  
audit-oriented working paper                          (审计)业务类工作底稿 2*OxA%QELM  
authorisation                                     授权 &3DK^|Lq  
authorisation of transaction                       交易的授权 C0m\SNR  
availability                                         可获得性 BQ
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balance                                      余额；差额；平衡 Pes =aw  
balance sheet                                    资产负债表 ExrY>*v  
bank                                                 银行 MOH
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bank account                                    银行账户，银行户头 +/cg w,  
bank statement                                 银行对账单 YoSQN
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barter transaction                              易货交易，以物换物交易 b! tludb  
basis of audit                                    审计依据 jD9lz-Y@  
basis of preparation                                (会计报表的)编制基础 Bc ^4 T1  
book of account                               账目，账簿 X47!E |*  
borrowing                                         借款，贷款，借债 {LB`)Kuu  
branch                                              分支，分支机构，分店 3M N  
brought forward                                (账户余额等的)承上年，承上期，承上页 h~UJCnzS  
budget                                              预算 <GfVMD  
building                                      建筑物；大楼 0dt"ZSm  
business conditions                                  业务情况，经营情况 J(9=T<%T  
business licence                               (企业等的)营业执照 0XIxwc0Iw  
business relation                                业务关系 7),*3c')  
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