[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 1nu^F, M  
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审计词汇英汉对照 M5x U9 ]B  
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ability to continue as a going concern               持续经营能力  H}:LQ~_2  
acceptability                                     可接受性，可接受程度  ;vb8G$  
acceptable level of detection risk                     检查风险的可接受水平  kQ  
acceptance of engagement                       接受委托 +\r+n~w  
accepting the engagement for the first time              首次接受委托 ~i.k$XGA  
access to asset                                         对资产的接触 $t/x;<.H  
according to                                     根据，依据，依照 ?@n/v F  
account balance                                账户余额
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account for                                       对……进行会计处理，核算；解释 nB] >!q  
accounting                                        会计，会计学 l (3bW1{n  
accounting advisory serve                        会计咨询服务 ./$cMaDJ  
accounting firm                                 会计师事务所 F!.E5<&7=  
accounting information                      会计信息，会计资料 O=9-Qv|  
accounting period                             会计期间 5?Wto4j  
accounting policies                                   会计政策 Lq>&d,F06)  
accounting professional bodies                 会计职业组织，会计职业团体 Uw4> v:  
accounting records                                   会计记录 z ;u  
accounting responsibility                           会计责任 S'HnBn /  
accounting service                             会计服务 zuJtpMn  
accounting standards                                会计准则 ~g7l8H67  
Accounting Standards for Business Enterprises       企业会计准则 PoIl>c1MS  
accounting system                             会计系统  RDtU43  
accounting treatment                                会计处理 ?,yj")+  
accuracy                                    准确性，精确性 DvM5 k  
additional audit procedures                      追加审计程序  L_w+y  
addressee                                         收件人，收信人 Dk5Zh+^  
Administration of State-owned Assets  (the～)     国有资产管理局 mYU9 trHV  
administrative laws and regulations                 行政法规 A0%}v*  
adverse impact                                 不利影响，负面影响 FaBqj1O1  
adverse opinion                                反对意见 nbG/c80  
advisory group                                  咨询组，顾问组 !a~`Bs$'jr  
agency fee                                        代理费，代理费用 ^V%rag  
aggregate                                          总计，合计为…… "HYQqNj?Z  
alternation of document and record                 变造文件和记录 4ikdM/  
alternative audit procedures                      替代审计程序，备选审计程序 RyRpl*^
 
amend                                              修改，修订 jzK5-;b  
amortisation                                      摊销 ~n/ $  
analytical capacity                             分析能力 D/=5tOy  
analytical procedures                               分析性程序 ai*f F  
annual financial statements                        年度会计报表，年度财务报表 O 1oxZj <  
appendix                                          附录，附表 B(F,h+ajy  
applicable                                         适用的 KzQ3.)/q  
applicable laws and regulations                 适用的法规 '<0J@^vZ  
application systems                                  应用系统 j w* IO  
apply consistently                              一贯地执行，一贯地实施 DI;DECQl$  
appropriate                                       适当的，合适的； {-A^g!jT&  
征用，挪用  l$hJE;n  
appropriate authorization                          适当的授权 >Yt/]ta4+  
appropriateness of audit evidence                    审计证据的适当性 we#wH-  
approval                                    批准，核准 'Z`$n8  
assertion                                    (会计报表上的)认定；确认 /CTc7.OYt  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 (5Sivw*mP  
asset                                                 资产，财产 ,E|m.  
asset restructuring                             资产重组 Z`& 4SH=j  
assignment of duties                                 职责的划分 hva2o`  
assistant                                     助理，助理人员 S!{t6'8K  
associated company                                 联属公司，联营公司 _s
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association                                        联合，结合；协会，社团 x3rlJs`$;  
assumption                                       假设，假定 'q * Bdx  
at a given date                                         在某一特定时日 sK=0Np=`  
attestation                                         鉴证，公证 KQ[!o!%  
attestation service                             鉴证服务 pN\Vr8tJ  
audit adjustment                                审计调整 ~}ET?Q7t  
audit areas                                        审计领域 DKVT(#@T  
audit conclusion                                审计结论 P_u|-~|\  
audit effectiveness                             审计效果 OTZ_c1
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audit efficiency                                  审计效率 |;A/|F0-e  
audit engagement letter                      审计业务约定书 *MI*Rz?4  
audit evidence                                          审计证据 Il`tNr  
audit fee                                    审计费 nv<` K9d  
audit files                                          审计档案 !Oi~:Pp  
audit findings                                     审计中发现的事项 Rte+(- iL  
audit implementation stage                        审计实施阶段 g=T/_  
audit mark                                        审计标识 *1@:'rJ  
audit materiality                                 审计重要性 j6(?D*x  
audit method                                     审计方法 ,_ag;pt
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audit objective                                         审计目标，审计目的 \Ey~3&x9f  
audit of financial statements                      会计报表审计，财务报表审计 7FO'{Qq  
audit opinion                                     审计意见 #Dfo#
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audit period                                      被审计期间，被审计年度 ]4 (?BJ  
audit plan                                          审计计划 ZX~ _g@  
audit planning                                    编制审计计划，制定审计计划，审计计划 6x=Y
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audit planning stage                                  审计计划阶段  U.T|   
audit procedure                                审计程序 S-+M;@'Rl  
audit programme                               审计程序表，具体审计计划 wY"o`oZ  
audit report                                       审计报告 f f7(  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 \M]-bw`  
audit report with a qualified opinion                 有保留意见的审计报告 I?Q+9Rmm`J  
audit report with an adverse opinion                否定意见的审计报告 Y\2|x*KwvF  
audit report with dual dates                      双重日期审计报告 V^Rkt%JY  
audit reporting stage                                 审计报告阶段 6D;^uM2N  
audit responsibility                                   审计责任 >"3>fche  
audit results                                      审计结果 *5,c Rz  
audit risk                                          审计风险  j<"nO(  
audit sampling                                          审计抽样 %i)B* 9k  
audit sampling techniques                         审计抽样方法，审计抽样技术  uIMe  
audit strategies                                  审计策略 buk=p-oi  
audit summary                                         审计总结，审计小结 ;3C:%!CdA]  
audit team                                         审计小组 ) uP\>vRy  
audit test                                    审计测试 G%#05jH  
audit trail                                          审计轨迹 djT5X  
audit work                                        审计工作 VhEMk\  
audit working paper                                 审计工作底稿 T}7uew\v0<  
audited financial statement                        审计会计报表，已审计财务报表 e~v(eK_  
Auditing Guidelines (the～)                      审计规范指南 {F|48P;J  
auditing standards                             审计准则 oojiJ~  
audit-oriented working paper                          (审计)业务类工作底稿 rsa&Oo D>  
authorisation                                     授权 #t!}K_  
authorisation of transaction                       交易的授权 *@V*~^V"J[  
availability                                         可获得性 v[<Bjs\q5  
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balance                                      余额；差额；平衡
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balance sheet                                    资产负债表 "Mmf6hu  
bank                                                 银行 cjUL
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bank account                                    银行账户，银行户头 #G3N(wV3  
bank statement                                 银行对账单 > 8]j   
barter transaction                              易货交易，以物换物交易 Y@F  
basis of audit                                    审计依据 lu UYo  
basis of preparation                                (会计报表的)编制基础 }1+%_|Y-E  
book of account                               账目，账簿 kpob b  
borrowing                                         借款，贷款，借债 :u%$0p>  
branch                                              分支，分支机构，分店 6-,m}Ce\  
brought forward                                (账户余额等的)承上年，承上期，承上页 K^%-NyV  
budget                                              预算 h[XGC=%  
building                                      建筑物；大楼 JhR W[~  
business conditions                                  业务情况，经营情况 Uz8hANN0_  
business licence                               (企业等的)营业执照 Tvf~P w  
business relation                                业务关系 ;)!"Ty|  
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