[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 `+~@VZ3m  
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审计词汇英汉对照 HvWnPh1l  
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ability to continue as a going concern               持续经营能力 G)A5;u\P9  
acceptability                                     可接受性，可接受程度 P^- tGo!  
acceptable level of detection risk                     检查风险的可接受水平 VP4W~;UV|\  
acceptance of engagement                       接受委托 LoHL}1BG-  
accepting the engagement for the first time              首次接受委托 <r*A(}Y  
access to asset                                         对资产的接触 _rQM[{Bkg  
according to                                     根据，依据，依照 ?#F}mOVAa  
account balance                                账户余额 ]M|Iy~ X  
account for                                       对……进行会计处理，核算；解释 3|/<
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accounting                                        会计，会计学 W/O& (t  
accounting advisory serve                        会计咨询服务 
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accounting firm                                 会计师事务所 ; c5Q"  
accounting information                      会计信息，会计资料 Qh)QdW4  
accounting period                             会计期间 K0xZZ`  
accounting policies                                   会计政策 &H!#jh\w  
accounting professional bodies                 会计职业组织，会计职业团体 sjLI^#a  
accounting records                                   会计记录 %J06]FG7  
accounting responsibility                           会计责任 ~=5vc''  
accounting service                             会计服务 &e\A v.n@-  
accounting standards                                会计准则 ;!(.hCHvr  
Accounting Standards for Business Enterprises       企业会计准则 XgUvgJ  
accounting system                             会计系统 #D"fCVIS  
accounting treatment                                会计处理 gB!K{ Io'  
accuracy                                    准确性，精确性 B]K@'#  
additional audit procedures                      追加审计程序 o@}+b}R}  
addressee                                         收件人，收信人 MtAD&+3$  
Administration of State-owned Assets  (the～)     国有资产管理局 |BD]K0  
administrative laws and regulations                 行政法规 gt3;Xi  
adverse impact                                 不利影响，负面影响 vb{+yEa  
adverse opinion                                反对意见 .7-Yu1{2  
advisory group                                  咨询组，顾问组 i"uAT$xe  
agency fee                                        代理费，代理费用 w, u`06  
aggregate                                          总计，合计为…… '|r('CIBN/  
alternation of document and record                 变造文件和记录 s9 '*Vm  
alternative audit procedures                      替代审计程序，备选审计程序 0:^L>MO  
amend                                              修改，修订 YShtoaCx>  
amortisation                                      摊销 pPcn F`A  
analytical capacity                             分析能力 ms'!E)  
analytical procedures                               分析性程序 ]9?_m@Ihx  
annual financial statements                        年度会计报表，年度财务报表 jV^Dj  
appendix                                          附录，附表 8$!/Zg  
applicable                                         适用的 YX+Da"\  
applicable laws and regulations                 适用的法规 dA<PQKm
 
application systems                                  应用系统 p1 tfN$-  
apply consistently                              一贯地执行，一贯地实施 F{cKCqI?  
appropriate                                       适当的，合适的； YcS}ug7  
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appropriate authorization                          适当的授权 /IM5#M5~  
appropriateness of audit evidence                    审计证据的适当性 C%<[mM  
approval                                    批准，核准 {5U;9: sO6  
assertion                                    (会计报表上的)认定；确认 =R)9_D6I  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 [o)P  
asset                                                 资产，财产 |5SYKA7CS  
asset restructuring                             资产重组 { U a19~'>  
assignment of duties                                 职责的划分 ': Gk~   
assistant                                     助理，助理人员 jyPY]r  
associated company                                 联属公司，联营公司 Fkas*79  
association                                        联合，结合；协会，社团 xq',pzN  
assumption                                       假设，假定 /U[Y w)  
at a given date                                         在某一特定时日 94L P )n  
attestation                                         鉴证，公证 ]@bo;.  
attestation service                             鉴证服务 9viQ
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audit adjustment                                审计调整 #;'1a T  
audit areas                                        审计领域 Zg%SE'kK  
audit conclusion                                审计结论 fSdv%$;Hc  
audit effectiveness                             审计效果 7>EjP&l  
audit efficiency                                  审计效率 x,"'\=|s*  
audit engagement letter                      审计业务约定书 5Bw  
audit evidence                                          审计证据 Qz;2RELz  
audit fee                                    审计费 ?\:ysTVu  
audit files                                          审计档案 RRy3N )HR  
audit findings                                     审计中发现的事项 GYot5iLg  
audit implementation stage                        审计实施阶段
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audit mark                                        审计标识 x
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audit materiality                                 审计重要性 ni gp83:  
audit method                                     审计方法 +<Ot@luE  
audit objective                                         审计目标，审计目的 krm& .J  
audit of financial statements                      会计报表审计，财务报表审计 +`Bm  
audit opinion                                     审计意见 8}m]XO  
audit period                                      被审计期间，被审计年度 .H+`]qLkL  
audit plan                                          审计计划
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audit planning                                    编制审计计划，制定审计计划，审计计划 Ftj3` Mu  
audit planning stage                                  审计计划阶段 @AL,@P/9=  
audit procedure                                审计程序 MId\dFu  
audit programme                               审计程序表，具体审计计划 %(b`i C9  
audit report                                       审计报告 pLL ^R  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 Kd CPt!  
audit report with a qualified opinion                 有保留意见的审计报告 X\\WQxj  
audit report with an adverse opinion                否定意见的审计报告 D!TL~3d 1  
audit report with dual dates                      双重日期审计报告 NMY~f (x  
audit reporting stage                                 审计报告阶段 2a2C z'G  
audit responsibility                                   审计责任 tsq]QTA*  
audit results                                      审计结果 uYiM~^0  
audit risk                                          审计风险 f+Nq?GvwBQ  
audit sampling                                          审计抽样 {U4BPKo f  
audit sampling techniques                         审计抽样方法，审计抽样技术 >:5/V0;,  
audit strategies                                  审计策略 _I+#K M  
audit summary                                         审计总结，审计小结 @jg*L2L6  
audit team                                         审计小组 rixNz@p'%  
audit test                                    审计测试 D %~s  
audit trail                                          审计轨迹 ~^=QBwDW8N  
audit work                                        审计工作 0Ep%&>@  
audit working paper                                 审计工作底稿  Mi.xay%  
audited financial statement                        审计会计报表，已审计财务报表 pm O}m>  
Auditing Guidelines (the～)                      审计规范指南 0*W=u-|s6  
auditing standards                             审计准则 ro7\}O:I  
audit-oriented working paper                          (审计)业务类工作底稿 GWRKiTu9  
authorisation                                     授权 N5[QQtQ  
authorisation of transaction                       交易的授权 u!mUUFl  
availability                                         可获得性 u*Eb4  
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balance                                      余额；差额；平衡 Z6SM7?d  
balance sheet                                    资产负债表 -gH1`*YL  
bank                                                 银行 MzsDWx;eJ  
bank account                                    银行账户，银行户头 d@pD5n=m;  
bank statement                                 银行对账单 `TKe+oS)  
barter transaction                              易货交易，以物换物交易 ~j",ePl  
basis of audit                                    审计依据 2@Jw?+}vr  
basis of preparation                                (会计报表的)编制基础 # 9Z];
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book of account                               账目，账簿 
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borrowing                                         借款，贷款，借债 
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branch                                              分支，分支机构，分店 
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brought forward                                (账户余额等的)承上年，承上期，承上页 fb4/LVg'J  
budget                                              预算 py9(z`}  
building                                      建筑物；大楼 4dv+RRpGOv  
business conditions                                  业务情况，经营情况 Xm*gH, '  
business licence                               (企业等的)营业执照 t.c XrX`k  
business relation                                业务关系 >V@-tT"^:  
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