[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 |KVVPXtq%C  
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审计词汇英汉对照 |5ge4, }0  
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ability to continue as a going concern               持续经营能力 W\j)Vg__e  
acceptability                                     可接受性，可接受程度 y0ObcP.MA  
acceptable level of detection risk                     检查风险的可接受水平 nA{yH}D4  
acceptance of engagement                       接受委托 a>rDJw:  
accepting the engagement for the first time              首次接受委托 0S9~db  
access to asset                                         对资产的接触 k2tSgJW  
according to                                     根据，依据，依照 W-gu*iZ6&  
account balance                                账户余额 s~bi#U;dF  
account for                                       对……进行会计处理，核算；解释 {jH'W)nR  
accounting                                        会计，会计学 fms(_Q:R?  
accounting advisory serve                        会计咨询服务 U=7nz|  
accounting firm                                 会计师事务所 @rAV;D%  
accounting information                      会计信息，会计资料 JZ~wacDd  
accounting period                             会计期间 bC~I}^i\  
accounting policies                                   会计政策 ||.Hv[ ]V*  
accounting professional bodies                 会计职业组织，会计职业团体 4=EA3`l  
accounting records                                   会计记录 0w0{@\9  
accounting responsibility                           会计责任 BFg&@7.X  
accounting service                             会计服务 9_,f)2)~W  
accounting standards                                会计准则 FvYciU!  
Accounting Standards for Business Enterprises       企业会计准则 (xo YYO  
accounting system                             会计系统 VumM`SH  
accounting treatment                                会计处理 mwyB~,[d+W  
accuracy                                    准确性，精确性 t1"#L_<e  
additional audit procedures                      追加审计程序 Zd%wX<hU"  
addressee                                         收件人，收信人 biBMd(6  
Administration of State-owned Assets  (the～)     国有资产管理局 <VQ)}HW;k  
administrative laws and regulations                 行政法规 yTh%[k  
adverse impact                                 不利影响，负面影响 X,#~[%h$-=  
adverse opinion                                反对意见 Pqw<nyC.  
advisory group                                  咨询组，顾问组 u"m(a:jQ  
agency fee                                        代理费，代理费用 |$e'yx6j  
aggregate                                          总计，合计为…… Cl!(F6K*  
alternation of document and record                 变造文件和记录 -u
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alternative audit procedures                      替代审计程序，备选审计程序 UV0[S8A  
amend                                              修改，修订 `'sD(e  
amortisation                                      摊销 ;,e16^\' &  
analytical capacity                             分析能力 ?FjnG_Uz`D  
analytical procedures                               分析性程序 ^Y+Lf]zz *  
annual financial statements                        年度会计报表，年度财务报表 X{H
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appendix                                          附录，附表 yjMN>L'  
applicable                                         适用的 ?@;)2B|q  
applicable laws and regulations                 适用的法规 (Nk[ys}%*  
application systems                                  应用系统 {V[}#Mf  
apply consistently                              一贯地执行，一贯地实施 tq3Rc}  
appropriate                                       适当的，合适的； *8m['$oyV  
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appropriate authorization                          适当的授权 g}W|q"l?i  
appropriateness of audit evidence                    审计证据的适当性 "om7 :d  
approval                                    批准，核准 Ox&G  [  
assertion                                    (会计报表上的)认定；确认 \q4r/SbgW  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 'L-DMNxBr  
asset                                                 资产，财产 QkW'tU\^  
asset restructuring                             资产重组 3l41"5Fy&  
assignment of duties                                 职责的划分 i}P{{kMJ  
assistant                                     助理，助理人员 H,5]w\R6\  
associated company                                 联属公司，联营公司 uOJqj{k_."  
association                                        联合，结合；协会，社团 m%apGp'=1  
assumption                                       假设，假定 3X11Gl  
at a given date                                         在某一特定时日 EY<"B2_%  
attestation                                         鉴证，公证 x: _[R{B  
attestation service                             鉴证服务 :?BK A0E  
audit adjustment                                审计调整 /e?0Iv" 8>  
audit areas                                        审计领域 KX
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audit conclusion                                审计结论 ^r(My}  
audit effectiveness                             审计效果 %)?jaE}[  
audit efficiency                                  审计效率 fFqYRK  
audit engagement letter                      审计业务约定书 #Xox2{~  
audit evidence                                          审计证据 %Q0R] Hg  
audit fee                                    审计费 la_c:#ho  
audit files                                          审计档案 'ScvteQ  
audit findings                                     审计中发现的事项 >h#w~@e::  
audit implementation stage                        审计实施阶段 (IVhj^dQm  
audit mark                                        审计标识 AH5;6Q  
audit materiality                                 审计重要性 )"6-7ii7(f  
audit method                                     审计方法 :op_J!;  
audit objective                                         审计目标，审计目的 3]*1%
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audit of financial statements                      会计报表审计，财务报表审计 ByJPSucD  
audit opinion                                     审计意见 ,NS*`F[O  
audit period                                      被审计期间，被审计年度 Wu'qp
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audit plan                                          审计计划 S7Ty}?E@  
audit planning                                    编制审计计划，制定审计计划，审计计划 =3w;<1 ?'  
audit planning stage                                  审计计划阶段 JHvev,#4  
audit procedure                                审计程序 ->{-yh]j v  
audit programme                               审计程序表，具体审计计划 @x+2b0 b  
audit report                                       审计报告 wN4#j}C  
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 yG/!K uA  
audit report with an adverse opinion                否定意见的审计报告 qx[c
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audit report with dual dates                      双重日期审计报告 PBCGC^0{  
audit reporting stage                                 审计报告阶段 n "6L\u  
audit responsibility                                   审计责任 =!^ gQ0~4  
audit results                                      审计结果 +jwHYfAK)  
audit risk                                          审计风险 pC>h"Hy  
audit sampling                                          审计抽样 &4S2fWx  
audit sampling techniques                         审计抽样方法，审计抽样技术 9tPRQM7  
audit strategies                                  审计策略 @ |c])  
audit summary                                         审计总结，审计小结 )j>U4a  
audit team                                         审计小组 o#,^
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audit test                                    审计测试 s{yw1:  
audit trail                                          审计轨迹 o25rKC=o  
audit work                                        审计工作 !h7.xl OpN  
audit working paper                                 审计工作底稿 @:9Gs!!  
audited financial statement                        审计会计报表，已审计财务报表 ) B0%"0?`8  
Auditing Guidelines (the～)                      审计规范指南 poxF`a6e+  
auditing standards                             审计准则 9"]#.A^Q*  
audit-oriented working paper                          (审计)业务类工作底稿 /~ {`!30  
authorisation                                     授权 mL48L57Z  
authorisation of transaction                       交易的授权 pOo016afmA  
availability                                         可获得性 /z*Z+OT2  
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balance                                      余额；差额；平衡 \>- M&C  
balance sheet                                    资产负债表 ")STB8kQ  
bank                                                 银行
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bank account                                    银行账户，银行户头 #6<1 =I'j  
bank statement                                 银行对账单 @nY]S\if  
barter transaction                              易货交易，以物换物交易 '1gfXC  
basis of audit                                    审计依据 =oq8SL?bJ*  
basis of preparation                                (会计报表的)编制基础 MkPQ@s
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book of account                               账目，账簿 Jq'8"  
borrowing                                         借款，贷款，借债 1d<Uwb>  
branch                                              分支，分支机构，分店 yEI@^8]s  
brought forward                                (账户余额等的)承上年，承上期，承上页 bPU i44P  
budget                                              预算 QE\ [EI2  
building                                      建筑物；大楼 =x\`yxsG  
business conditions                                  业务情况，经营情况 \H@1VgmR;  
business licence                               (企业等的)营业执照 wc4BSJa,19  
business relation                                业务关系 :]@c%~~!&  
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