[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 K#pNec  
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审计词汇英汉对照 (H ->IV  
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ability to continue as a going concern               持续经营能力 R)mu2^  
acceptability                                     可接受性，可接受程度 f' 3q(a<p  
acceptable level of detection risk                     检查风险的可接受水平 ZuS0DPS`L  
acceptance of engagement                       接受委托 iZM+JqfU|D  
accepting the engagement for the first time              首次接受委托 v"#mzd.tW  
access to asset                                         对资产的接触 cVv;Jn  
according to                                     根据，依据，依照 Uc@
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account balance                                账户余额 %?p1d!  
account for                                       对……进行会计处理，核算；解释 yuat" Pg  
accounting                                        会计，会计学 U$_x UG  
accounting advisory serve                        会计咨询服务 WJ4li@T7V  
accounting firm                                 会计师事务所 . r[Hu40p  
accounting information                      会计信息，会计资料 :9^;Qv*  
accounting period                             会计期间 gqu?o&>9  
accounting policies                                   会计政策 4cl\^yD  
accounting professional bodies                 会计职业组织，会计职业团体 2T V X)q<\  
accounting records                                   会计记录 f!
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accounting responsibility                           会计责任 _nbBIaHN{  
accounting service                             会计服务 ] :BX!<  
accounting standards                                会计准则 /.Ww6a~  
Accounting Standards for Business Enterprises       企业会计准则 w*oQ["SL  
accounting system                             会计系统 o1FF"tLkN  
accounting treatment                                会计处理 ?kB2iU_f+  
accuracy                                    准确性，精确性 "a8j"lPJ  
additional audit procedures                      追加审计程序 f]JM /  
addressee                                         收件人，收信人 %l,,_:7{  
Administration of State-owned Assets  (the～)     国有资产管理局 1:f9J  
administrative laws and regulations                 行政法规 mR}6r2O2\Q  
adverse impact                                 不利影响，负面影响 Gu2P\I2zx  
adverse opinion                                反对意见 }Rz3<eON  
advisory group                                  咨询组，顾问组 XgLL!5`  
agency fee                                        代理费，代理费用 fO0XA"=  
aggregate                                          总计，合计为…… .pN`;*7`  
alternation of document and record                 变造文件和记录 -Xxqm%([71  
alternative audit procedures                      替代审计程序，备选审计程序 `"&da#N]  
amend                                              修改，修订 rzh#CnL3  
amortisation                                      摊销 PzA|t ;*
  
analytical capacity                             分析能力 YRh BRE  
analytical procedures                               分析性程序 D"J
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annual financial statements                        年度会计报表，年度财务报表 rmE"rf  
appendix                                          附录，附表 0Sgaem`  
applicable                                         适用的 Cb9;QzBVA#  
applicable laws and regulations                 适用的法规 ~:3QBMk::  
application systems                                  应用系统 nIU6h  
apply consistently                              一贯地执行，一贯地实施 BbgnqzU  
appropriate                                       适当的，合适的； )0Me?BRp  
征用，挪用 }RwSp!}C  
appropriate authorization                          适当的授权 N(y\dL=v  
appropriateness of audit evidence                    审计证据的适当性 IFDZfx  
approval                                    批准，核准 ? P( ZA  
assertion                                    (会计报表上的)认定；确认 ~wJFa'2  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 Fl1;;F  
asset                                                 资产，财产 $ep.-I>  
asset restructuring                             资产重组 WnGGo'
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assignment of duties                                 职责的划分 _g~qu [1  
assistant                                     助理，助理人员 ?zQA
  
associated company                                 联属公司，联营公司 1$%V{4bJ  
association                                        联合，结合；协会，社团 Ee3hG2d
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assumption                                       假设，假定 br dmz}  
at a given date                                         在某一特定时日 "87gh j_}  
attestation                                         鉴证，公证 [BT/~6ovrZ  
attestation service                             鉴证服务 Zxbo^W[[  
audit adjustment                                审计调整 + j
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audit areas                                        审计领域 sK7+Q  
audit conclusion                                审计结论 zJ)*Z,7  
audit effectiveness                             审计效果 h
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audit efficiency                                  审计效率 Um: Hrjw  
audit engagement letter                      审计业务约定书 nSkPM5\TI  
audit evidence                                          审计证据 C
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audit fee                                    审计费 lhw ,J]0*  
audit files                                          审计档案 JXu$ew>q  
audit findings                                     审计中发现的事项 US%
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audit implementation stage                        审计实施阶段 &9"-`-[e:  
audit mark                                        审计标识 LWHd~ "eU  
audit materiality                                 审计重要性 rwG CUo6Z  
audit method                                     审计方法 w*|7!iM  
audit objective                                         审计目标，审计目的 -$WYj"  
audit of financial statements                      会计报表审计，财务报表审计 Nqrmp" ]  
audit opinion                                     审计意见 Fm #w2o  
audit period                                      被审计期间，被审计年度 !X<~-G2)l  
audit plan                                          审计计划 j'BMAn ?  
audit planning                                    编制审计计划，制定审计计划，审计计划 1$81E.  
audit planning stage                                  审计计划阶段 E[bd@[N 8  
audit procedure                                审计程序 7g(F#T?;'  
audit programme                               审计程序表，具体审计计划 =<NljOR4`  
audit report                                       审计报告 NsJ(`zk:  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 !}
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audit report with a qualified opinion                 有保留意见的审计报告 @$2))g`  
audit report with an adverse opinion                否定意见的审计报告 I=.z+#Y  
audit report with dual dates                      双重日期审计报告 K!]1oy'V  
audit reporting stage                                 审计报告阶段 y;AL'vm9  
audit responsibility                                   审计责任 9`w)  
audit results                                      审计结果 * C6a?]  
audit risk                                          审计风险 CBD6bl|A  
audit sampling                                          审计抽样 i7utKj*57  
audit sampling techniques                         审计抽样方法，审计抽样技术 qq1-DG  
audit strategies                                  审计策略 LJ(1RK GCz  
audit summary                                         审计总结，审计小结 !ZI7&r`u;  
audit team                                         审计小组 q
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audit test                                    审计测试 #~.w&~:  
audit trail                                          审计轨迹 hwIMn33  
audit work                                        审计工作 ] Wq?H-B{  
audit working paper                                 审计工作底稿 GR"Eas.$  
audited financial statement                        审计会计报表，已审计财务报表 Iz{R}#8CZ  
Auditing Guidelines (the～)                      审计规范指南 )h8\u_U  
auditing standards                             审计准则 jvV9eA:zl  
audit-oriented working paper                          (审计)业务类工作底稿 %bD }m!  
authorisation                                     授权 o,!T2&}  
authorisation of transaction                       交易的授权 Z+StB1 5  
availability                                         可获得性 }A:<%N  
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balance                                      余额；差额；平衡 sqS=qC  
balance sheet                                    资产负债表 ryc & n5  
bank                                                 银行 pOrWg@<\L  
bank account                                    银行账户，银行户头 QlHd,w  
bank statement                                 银行对账单 7zv1wb  
barter transaction                              易货交易，以物换物交易 W":PG68  
basis of audit                                    审计依据 )5.C]4jol  
basis of preparation                                (会计报表的)编制基础 ocyb5j  
book of account                               账目，账簿 UEzb^( 8>  
borrowing                                         借款，贷款，借债 Kmdlf,[3d  
branch                                              分支，分支机构，分店 jh.@-  
brought forward                                (账户余额等的)承上年，承上期，承上页 @mBX~ ?=Z3  
budget                                              预算 wprX!)w<i  
building                                      建筑物；大楼 d)"?mD:m/M  
business conditions                                  业务情况，经营情况 h#hxOVl%x  
business licence                               (企业等的)营业执照 %Jf<l&K.`  
business relation                                业务关系 4j!]:ra  
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