[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 pKO\tkMJ  
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审计词汇英汉对照 {xr!H-9ZAA  
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ability to continue as a going concern               持续经营能力 #tG /{R  
acceptability                                     可接受性，可接受程度 jTk !wm=  
acceptable level of detection risk                     检查风险的可接受水平  $oK,&_  
acceptance of engagement                       接受委托 *1iJa  
accepting the engagement for the first time              首次接受委托 ?b, eZ+t  
access to asset                                         对资产的接触 :pQZ) bF  
according to                                     根据，依据，依照 _5#f9,m1  
account balance                                账户余额 -WP_0  
account for                                       对……进行会计处理，核算；解释 |;{^Mci%  
accounting                                        会计，会计学 b8)>:F   
accounting advisory serve                        会计咨询服务 *{:FPmDU  
accounting firm                                 会计师事务所 y6Xfddd61  
accounting information                      会计信息，会计资料 Uj}iMw,  
accounting period                             会计期间 pc}Q_~e  
accounting policies                                   会计政策 7dI+aJ  
accounting professional bodies                 会计职业组织，会计职业团体 R(@7$  
accounting records                                   会计记录 k<ds7k1m  
accounting responsibility                           会计责任 `/ix[:}m^  
accounting service                             会计服务 hX\XNiCiK8  
accounting standards                                会计准则 m *8[I  
Accounting Standards for Business Enterprises       企业会计准则 &O5%6Sv3d  
accounting system                             会计系统 LoUi Yf  
accounting treatment                                会计处理 \Oh9)X:I  
accuracy                                    准确性，精确性 T#?KY  
additional audit procedures                      追加审计程序 4\<[y]pv  
addressee                                         收件人，收信人 tDFN *#(  
Administration of State-owned Assets  (the～)     国有资产管理局 : :8UVLX  
administrative laws and regulations                 行政法规 {c
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adverse impact                                 不利影响，负面影响 oH!sJ&"#_  
adverse opinion                                反对意见 \p1H" A  
advisory group                                  咨询组，顾问组 ^dH#n~Wx0  
agency fee                                        代理费，代理费用 95^w" [}4Q  
aggregate                                          总计，合计为…… a?E]-Zf  
alternation of document and record                 变造文件和记录 Lhu2;F\/  
alternative audit procedures                      替代审计程序，备选审计程序 vV.'&."g  
amend                                              修改，修订 HH+NNSR
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amortisation                                      摊销 34U/"+|z  
analytical capacity                             分析能力 GEfX,9LF&  
analytical procedures                               分析性程序 .z7
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annual financial statements                        年度会计报表，年度财务报表 T=:&W 3  
appendix                                          附录，附表 9a2Ga
 
applicable                                         适用的 z.oDH<1
 
applicable laws and regulations                 适用的法规 s@ m A\  
application systems                                  应用系统 <=n$o MO  
apply consistently                              一贯地执行，一贯地实施 "QACQ-  
appropriate                                       适当的，合适的； s0v?*GRX  
征用，挪用 Q piv,n  
appropriate authorization                          适当的授权 ;Avd$&::  
appropriateness of audit evidence                    审计证据的适当性 P (jlWr$$  
approval                                    批准，核准 hf0G-r_ow  
assertion                                    (会计报表上的)认定；确认 U#1T HO`  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 @^} % o-:  
asset                                                 资产，财产 yAR''>  
asset restructuring                             资产重组 U*,8,C  
assignment of duties                                 职责的划分 J7t
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assistant                                     助理，助理人员 F%bv vw*(  
associated company                                 联属公司，联营公司 v>.nL(VLjP  
association                                        联合，结合；协会，社团 D<5)i)J"  
assumption                                       假设，假定 }qT @.  
at a given date                                         在某一特定时日 u-Ct-0  
attestation                                         鉴证，公证 =1)yI>2e%}  
attestation service                             鉴证服务 _ZIaEJjH/  
audit adjustment                                审计调整 :+ @-F>Q  
audit areas                                        审计领域 )<9g+^  
audit conclusion                                审计结论 6 +^V  
audit effectiveness                             审计效果 A2qus$  
audit efficiency                                  审计效率 l@4hBq  
audit engagement letter                      审计业务约定书 b*qkox;j  
audit evidence                                          审计证据 Yi&;4vC  
audit fee                                    审计费 TbU\qc m]]  
audit files                                          审计档案 u
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audit findings                                     审计中发现的事项 xT{qeHeZ9,  
audit implementation stage                        审计实施阶段 ! tv3.:eT  
audit mark                                        审计标识 2:MB u5**  
audit materiality                                 审计重要性 I(P| `"  
audit method                                     审计方法 ?tE}89c  
audit objective                                         审计目标，审计目的 Hs~M!eK  
audit of financial statements                      会计报表审计，财务报表审计 AvRZf-Geg  
audit opinion                                     审计意见 &5Ea6j  
audit period                                      被审计期间，被审计年度 F*>:~'%  
audit plan                                          审计计划 jpZX5_o  
audit planning                                    编制审计计划，制定审计计划，审计计划 QE)I7(  
audit planning stage                                  审计计划阶段 XJ?|
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audit procedure                                审计程序 .}kUD]pW  
audit programme                               审计程序表，具体审计计划 }lML..(
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audit report                                       审计报告 ch1EF/"  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 >pO[S [  
audit report with a qualified opinion                 有保留意见的审计报告 ?`AzgM[I  
audit report with an adverse opinion                否定意见的审计报告 {z|0Y&>[=  
audit report with dual dates                      双重日期审计报告 8|{:N>7  
audit reporting stage                                 审计报告阶段 1%^U=[#2`  
audit responsibility                                   审计责任 9 }|Bs=q  
audit results                                      审计结果 =r3Yt9  
audit risk                                          审计风险 zN#$eyt  
audit sampling                                          审计抽样 N'Ywn}!js  
audit sampling techniques                         审计抽样方法，审计抽样技术 *'`ByS  
audit strategies                                  审计策略 g10$pf+L  
audit summary                                         审计总结，审计小结 f|WNPFQ$x  
audit team                                         审计小组 cz OhSbmc  
audit test                                    审计测试 y&t&'l/m  
audit trail                                          审计轨迹 3ypB~bNw  
audit work                                        审计工作 UY*Hc  
audit working paper                                 审计工作底稿 !w]!\H  
audited financial statement                        审计会计报表，已审计财务报表 Sq/M %z5'  
Auditing Guidelines (the～)                      审计规范指南 k<ku5U1|
 
auditing standards                             审计准则 e%`gD*8  
audit-oriented working paper                          (审计)业务类工作底稿 :RzcK>Gub=  
authorisation                                     授权 M ioS  
authorisation of transaction                       交易的授权 RR{]^g51  
availability                                         可获得性 ]x:>~0/L  
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balance                                      余额；差额；平衡 ETV|;>
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balance sheet                                    资产负债表 hZY+dHa]  
bank                                                 银行 FlOKTY  
bank account                                    银行账户，银行户头 YTL [z:k}  
bank statement                                 银行对账单 ;T/W7=4CZ  
barter transaction                              易货交易，以物换物交易 |iLeOztuE  
basis of audit                                    审计依据 $n(?oyf  
basis of preparation                                (会计报表的)编制基础 YUfuS3sX}  
book of account                               账目，账簿 ppN96-]^0  
borrowing                                         借款，贷款，借债 '1~mnmiP  
branch                                              分支，分支机构，分店 8U wL%"?YB  
brought forward                                (账户余额等的)承上年，承上期，承上页 Lx8^V7X  
budget                                              预算 [ 8N1tZ{`  
building                                      建筑物；大楼 RQy|W}d_  
business conditions                                  业务情况，经营情况 DC]FY|ff  
business licence                               (企业等的)营业执照 _:+W0YS  
business relation                                业务关系 ^TVica  
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