[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 Ez|N Q:o  
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审计词汇英汉对照 9 zqo!&  
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ability to continue as a going concern               持续经营能力 o|h=M/  
acceptability                                     可接受性，可接受程度 ^PNDxtd|v  
acceptable level of detection risk                     检查风险的可接受水平 a`xAk^w+  
acceptance of engagement                       接受委托 Vu.=,G  
accepting the engagement for the first time              首次接受委托 YT+b{   
access to asset                                         对资产的接触 } uS0N$4  
according to                                     根据，依据，依照 /_m)D;!y  
account balance                                账户余额 yYJ_;Va  
account for                                       对……进行会计处理，核算；解释 d"Zu10  
accounting                                        会计，会计学 ZtO$kK%q;  
accounting advisory serve                        会计咨询服务 a r8iuwfZ  
accounting firm                                 会计师事务所 H5Eso*v@  
accounting information                      会计信息，会计资料 [nig^8  
accounting period                             会计期间 ^4 $4x  
accounting policies                                   会计政策 ;&CLb`<y  
accounting professional bodies                 会计职业组织，会计职业团体 /Z?o%/bw:  
accounting records                                   会计记录 =U*D.p*%f  
accounting responsibility                           会计责任 vc"!3x-G*  
accounting service                             会计服务
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accounting standards                                会计准则 u@e.5_:S)  
Accounting Standards for Business Enterprises       企业会计准则 gC2}?nq*  
accounting system                             会计系统 *V',@NH#Os  
accounting treatment                                会计处理 uT,i&  
accuracy                                    准确性，精确性 B@M9oN
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additional audit procedures                      追加审计程序 (CIcM3|9C  
addressee                                         收件人，收信人 f:+/=MW  
Administration of State-owned Assets  (the～)     国有资产管理局 7OmT^jV2  
administrative laws and regulations                 行政法规 i!}k5k*Z  
adverse impact                                 不利影响，负面影响 }ZVond$y4  
adverse opinion                                反对意见 3ArHaAv{y  
advisory group                                  咨询组，顾问组 GgY8\>u  
agency fee                                        代理费，代理费用 LXX('d  
aggregate                                          总计，合计为…… Hj r'C?[  
alternation of document and record                 变造文件和记录 Z qn$>mG-  
alternative audit procedures                      替代审计程序，备选审计程序 03 gbcNo  
amend                                              修改，修订 W>a}g[Ad  
amortisation                                      摊销 )/'Wbo L  
analytical capacity                             分析能力 o+{,>t  
analytical procedures                               分析性程序 J.h` 0$!  
annual financial statements                        年度会计报表，年度财务报表 *nU5PSs  
appendix                                          附录，附表 |#o' =whTl  
applicable                                         适用的 aXj UDu7  
applicable laws and regulations                 适用的法规 _1E c54D  
application systems                                  应用系统 "|Q.{(|kO1  
apply consistently                              一贯地执行，一贯地实施 1+$F= M~  
appropriate                                       适当的，合适的； jw{N#QDh  
征用，挪用 |OCiq|#  
appropriate authorization                          适当的授权 r2\%/9uO  
appropriateness of audit evidence                    审计证据的适当性 >&;J/ME  
approval                                    批准，核准 *d=}HO /  
assertion                                    (会计报表上的)认定；确认 HL"c yxe  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 xK_UkB-$i  
asset                                                 资产，财产 |x1OWm1:<  
asset restructuring                             资产重组 *B!Ox}CI.L  
assignment of duties                                 职责的划分 b>p_w%d[[J  
assistant                                     助理，助理人员 lfM vNv  
associated company                                 联属公司，联营公司 Ywhhs }f  
association                                        联合，结合；协会，社团 :Y/aT[  
assumption                                       假设，假定 `Z,WKus  
at a given date                                         在某一特定时日 q]: 72+  
attestation                                         鉴证，公证 #1$4<o#M  
attestation service                             鉴证服务 ZPw4S2yw3.  
audit adjustment                                审计调整 WMC^G2 n  
audit areas                                        审计领域 p35)K5V  
audit conclusion                                审计结论 aP
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audit effectiveness                             审计效果 wX)'
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audit efficiency                                  审计效率 GEy7Vb)  
audit engagement letter                      审计业务约定书 Q +l{> sL  
audit evidence                                          审计证据 kum@cA  
audit fee                                    审计费 wwdmz;0S  
audit files                                          审计档案 ib(|}7Je  
audit findings                                     审计中发现的事项 9
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audit implementation stage                        审计实施阶段 IIY_Q9in  
audit mark                                        审计标识 Ao?b1VYy/  
audit materiality                                 审计重要性 Bv~^keuj3t  
audit method                                     审计方法 2H$](k?   
audit objective                                         审计目标，审计目的 %52e^,//  
audit of financial statements                      会计报表审计，财务报表审计 A nl1+  
audit opinion                                     审计意见 geK;r0(f  
audit period                                      被审计期间，被审计年度 .?NfV%vv  
audit plan                                          审计计划 p9i7<X2&  
audit planning                                    编制审计计划，制定审计计划，审计计划 x/{-U05  
audit planning stage                                  审计计划阶段 cu}( \a  
audit procedure                                审计程序 KtAEM;g  
audit programme                               审计程序表，具体审计计划 4`l$0m@>  
audit report                                       审计报告 y g(Na  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 -<x%  
audit report with a qualified opinion                 有保留意见的审计报告 ^NU_Tp:2^  
audit report with an adverse opinion                否定意见的审计报告 dl=)\mSFjF  
audit report with dual dates                      双重日期审计报告 Cw:|(`
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audit reporting stage                                 审计报告阶段 [.|& /O  
audit responsibility                                   审计责任 JzywSQ  
audit results                                      审计结果 `/m]K~~  
audit risk                                          审计风险
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audit sampling                                          审计抽样 aO1.9 !<v  
audit sampling techniques                         审计抽样方法，审计抽样技术 7<70\6  
audit strategies                                  审计策略 Ma?uB8o+~  
audit summary                                         审计总结，审计小结 m %+'St|qr  
audit team                                         审计小组 Oi|cTZ@A-  
audit test                                    审计测试 2|ee`"`  
audit trail                                          审计轨迹 ~ a
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audit work                                        审计工作 7n .A QII  
audit working paper                                 审计工作底稿 c[M 4l  
audited financial statement                        审计会计报表，已审计财务报表 ^[[@P(e>  
Auditing Guidelines (the～)                      审计规范指南 lv]U)p  
auditing standards                             审计准则 ZJbaioc\  
audit-oriented working paper                          (审计)业务类工作底稿 k"[AV2UW1  
authorisation                                     授权 ,DHH5sDCn  
authorisation of transaction                       交易的授权 ?@x$ h  
availability                                         可获得性 dAG@'A\f  
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balance                                      余额；差额；平衡 hs+)a%A3G  
balance sheet                                    资产负债表 ]2"UR_x  
bank                                                 银行 >N! Xey  
bank account                                    银行账户，银行户头 2IHS)kkT|  
bank statement                                 银行对账单 _\dC<K *>  
barter transaction                              易货交易，以物换物交易 ~,s'-  
basis of audit                                    审计依据 ;LC|1_ '  
basis of preparation                                (会计报表的)编制基础 PQ!'<  
book of account                               账目，账簿 Ye|gW=FUR  
borrowing                                         借款，贷款，借债 arKf9`9  
branch                                              分支，分支机构，分店 Da! fwth  
brought forward                                (账户余额等的)承上年，承上期，承上页 r4FSQ$[9w  
budget                                              预算 s$f9?(,.Ay  
building                                      建筑物；大楼 aTHf+;  
business conditions                                  业务情况，经营情况 O '#FVZ.g  
business licence                               (企业等的)营业执照 gYho$E  
business relation                                业务关系 lgt&kdc%o  
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