[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 ?%dCU~ z  
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审计词汇英汉对照 =o{: -EKQF  
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ability to continue as a going concern               持续经营能力 =>:% n  
acceptability                                     可接受性，可接受程度 7o965h  
acceptable level of detection risk                     检查风险的可接受水平 hDB
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acceptance of engagement                       接受委托 p~,3A:i  
accepting the engagement for the first time              首次接受委托 ;H y!
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access to asset                                         对资产的接触 !QQ<Ai!E  
according to                                     根据，依据，依照 K^,&ub.L)  
account balance                                账户余额 U| 41u4)D  
account for                                       对……进行会计处理，核算；解释 XgiI6-B
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accounting                                        会计，会计学 Owh*KY:  
accounting advisory serve                        会计咨询服务 @dE 3  
accounting firm                                 会计师事务所 3)C6OF>7  
accounting information                      会计信息，会计资料 do=x9k@Q  
accounting period                             会计期间 iC\rhHKQ  
accounting policies                                   会计政策 #"o6OEy$A#  
accounting professional bodies                 会计职业组织，会计职业团体 f>s#Ngvc  
accounting records                                   会计记录 0i`v:Lq%  
accounting responsibility                           会计责任 *%Nns',  
accounting service                             会计服务 f0cYvL]  
accounting standards                                会计准则 (EOec5qXU  
Accounting Standards for Business Enterprises       企业会计准则 GFQG(7G9  
accounting system                             会计系统 1F3QI|   
accounting treatment                                会计处理 xS H6n  
accuracy                                    准确性，精确性 s]F?=yEp  
additional audit procedures                      追加审计程序 }j5R@I6P  
addressee                                         收件人，收信人 (b`4&sQ<  
Administration of State-owned Assets  (the～)     国有资产管理局 Qe @A5#  
administrative laws and regulations                 行政法规 I*+LJy ;j
 
adverse impact                                 不利影响，负面影响 taWirqd9  
adverse opinion                                反对意见 33{;[/4  
advisory group                                  咨询组，顾问组 CzzUi]*Ac{  
agency fee                                        代理费，代理费用 B7Ki@)  
aggregate                                          总计，合计为…… w!B,kqTG  
alternation of document and record                 变造文件和记录 oN&rq6eN  
alternative audit procedures                      替代审计程序，备选审计程序 -+ ]T77r  
amend                                              修改，修订 8`AcS|k  
amortisation                                      摊销 ONr?.MJ6j  
analytical capacity                             分析能力 #|{BGVp  
analytical procedures                               分析性程序 8
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annual financial statements                        年度会计报表，年度财务报表 dt-Qu},8-  
appendix                                          附录，附表 3xmiX{1e  
applicable                                         适用的 H7z>S G0  
applicable laws and regulations                 适用的法规 jpYw#]Q  
application systems                                  应用系统 R (tiI
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apply consistently                              一贯地执行，一贯地实施 abTDa6 /`v  
appropriate                                       适当的，合适的； Z%Tq1O  
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appropriate authorization                          适当的授权 lQp89*b?=U  
appropriateness of audit evidence                    审计证据的适当性 0%h[0jGj  
approval                                    批准，核准 ;e#>n!<u  
assertion                                    (会计报表上的)认定；确认 vWqyZ-p,q  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 zK' _e&*  
asset                                                 资产，财产 gD,YQ%aq  
asset restructuring                             资产重组 1V*8,YiC<  
assignment of duties                                 职责的划分 EFa{O`_@U  
assistant                                     助理，助理人员 P;)2*:--)  
associated company                                 联属公司，联营公司 "B|nhd  
association                                        联合，结合；协会，社团 Eonq'Re$  
assumption                                       假设，假定 %mK3N2N$  
at a given date                                         在某一特定时日 '|YtNhWZ?  
attestation                                         鉴证，公证 q;~R:}?@  
attestation service                             鉴证服务 } D/+<  
audit adjustment                                审计调整 &57qjA,8<  
audit areas                                        审计领域 &#.x)>f  
audit conclusion                                审计结论 \S=XIf  
audit effectiveness                             审计效果 U7 nsMD  
audit efficiency                                  审计效率
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audit engagement letter                      审计业务约定书 otWo^CE$  
audit evidence                                          审计证据 $\0cJCQ3  
audit fee                                    审计费 `7u\   
audit files                                          审计档案 bjM-Hd/K  
audit findings                                     审计中发现的事项 ?dp-}3/G  
audit implementation stage                        审计实施阶段 >%iu!H"  
audit mark                                        审计标识 rtB|N-  
audit materiality                                 审计重要性 4'+d"Ok  
audit method                                     审计方法 >QYh}Z-/%  
audit objective                                         审计目标，审计目的 RE ![O  
audit of financial statements                      会计报表审计，财务报表审计 BlkSWW/  
audit opinion                                     审计意见 B]'e$uyL7  
audit period                                      被审计期间，被审计年度 Kwy1SyU  
audit plan                                          审计计划 *)j@
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audit planning                                    编制审计计划，制定审计计划，审计计划 "_nX5J9  
audit planning stage                                  审计计划阶段 )HJK '@  
audit procedure                                审计程序 ,3wI~j=  
audit programme                               审计程序表，具体审计计划 GIl:3iB49  
audit report                                       审计报告 sl~b\j  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 68vxI|EZ  
audit report with a qualified opinion                 有保留意见的审计报告 UlK/x"JDv  
audit report with an adverse opinion                否定意见的审计报告 Am2*-  
audit report with dual dates                      双重日期审计报告 R19'|TJ  
audit reporting stage                                 审计报告阶段 )v${&H  
audit responsibility                                   审计责任 PRMZfYc  
audit results                                      审计结果 aj&\CJ  
audit risk                                          审计风险 )vO_sIbnW  
audit sampling                                          审计抽样 ~GNyE*t/Y  
audit sampling techniques                         审计抽样方法，审计抽样技术 ,3G$`  
audit strategies                                  审计策略 .(`(chRa}  
audit summary                                         审计总结，审计小结 1t0bUf;(M  
audit team                                         审计小组 ^OHZ767v  
audit test                                    审计测试 6t
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audit trail                                          审计轨迹 Ly^E& ,)  
audit work                                        审计工作 YH6snC$u  
audit working paper                                 审计工作底稿 5/Ydv RB67  
audited financial statement                        审计会计报表，已审计财务报表 8&?^XcJ*x  
Auditing Guidelines (the～)                      审计规范指南 Sv.KI{;v$  
auditing standards                             审计准则 5?^]1P_  
audit-oriented working paper                          (审计)业务类工作底稿 ]MC/t5vCu  
authorisation                                     授权 $`^H:Djr  
authorisation of transaction                       交易的授权 }j&O/Up  
availability                                         可获得性 OZ eiHX!  
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balance                                      余额；差额；平衡 jIKBgsiF/  
balance sheet                                    资产负债表 ].LJt['%8  
bank                                                 银行 8r5xs-  
bank account                                    银行账户，银行户头 )$MS 0[?  
bank statement                                 银行对账单 `2pO5B50  
barter transaction                              易货交易，以物换物交易 aLV~|$:2  
basis of audit                                    审计依据 .=?Sz*3  
basis of preparation                                (会计报表的)编制基础 Vz%"9`r  
book of account                               账目，账簿 1oB$MQoc  
borrowing                                         借款，贷款，借债 G?>qd}]y0L  
branch                                              分支，分支机构，分店 $B<~0'6}  
brought forward                                (账户余额等的)承上年，承上期，承上页 2q+la|1Cr  
budget                                              预算 !>\9t9  
building                                      建筑物；大楼 x<8 \-  
business conditions                                  业务情况，经营情况 &q.)2o#Q.  
business licence                               (企业等的)营业执照 mG X\wta  
business relation                                业务关系 _\p`4
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