[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 :{l_FY436  
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审计词汇英汉对照 =>v#4zFd  
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ability to continue as a going concern               持续经营能力 flbd0NB  
acceptability                                     可接受性，可接受程度 ;$wVu|&  
acceptable level of detection risk                     检查风险的可接受水平 N5 6g+,w%)  
acceptance of engagement                       接受委托 Z=o2H Bm7  
accepting the engagement for the first time              首次接受委托 (iX+{a%"  
access to asset                                         对资产的接触 K Z91-  
according to                                     根据，依据，依照 !z3jTv  
account balance                                账户余额 x g  
account for                                       对……进行会计处理，核算；解释 kxhWq:[c  
accounting                                        会计，会计学 _A9AEi'.  
accounting advisory serve                        会计咨询服务 @K!T,U  
accounting firm                                 会计师事务所 =-n}[Y}A  
accounting information                      会计信息，会计资料 :':s@gqr  
accounting period                             会计期间 e6$WQd`O  
accounting policies                                   会计政策 "]Xc` 3SM  
accounting professional bodies                 会计职业组织，会计职业团体 {hrX'2:ClT  
accounting records                                   会计记录 i<Zc"v;  
accounting responsibility                           会计责任 B W*rIn<?G  
accounting service                             会计服务 "@0]G<H  
accounting standards                                会计准则 7;wd( 8  
Accounting Standards for Business Enterprises       企业会计准则 . 3T3EX|G  
accounting system                             会计系统 4>e&f&y~  
accounting treatment                                会计处理 7~.9=I'A  
accuracy                                    准确性，精确性 ;85>xHK
 
additional audit procedures                      追加审计程序 &d^m 1  
addressee                                         收件人，收信人
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Administration of State-owned Assets  (the～)     国有资产管理局 +VOK%8,p  
administrative laws and regulations                 行政法规 @`- 4G2IU}  
adverse impact                                 不利影响，负面影响 lzVq1@B  
adverse opinion                                反对意见 yl +gL?IES  
advisory group                                  咨询组，顾问组 w_K1]<Q*  
agency fee                                        代理费，代理费用
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aggregate                                          总计，合计为…… HY:o+ciH'  
alternation of document and record                 变造文件和记录 w%jII{@,  
alternative audit procedures                      替代审计程序，备选审计程序 00~mOK;1  
amend                                              修改，修订 _F|Ek;y%  
amortisation                                      摊销 wjB:5~n50k  
analytical capacity                             分析能力
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analytical procedures                               分析性程序 !wh8'X*  
annual financial statements                        年度会计报表，年度财务报表 ~U&AI1t+J  
appendix                                          附录，附表 Cjlk  
applicable                                         适用的 Z o(rTCZX  
applicable laws and regulations                 适用的法规 f?X)k,m  
application systems                                  应用系统 YO}<Ytx  
apply consistently                              一贯地执行，一贯地实施 6A+nS=  
appropriate                                       适当的，合适的； $}<e|3_  
征用，挪用 dSV8q ,D  
appropriate authorization                          适当的授权 +Q"4Migbe@  
appropriateness of audit evidence                    审计证据的适当性 P8/0H(,  
approval                                    批准，核准 #BH*Z(  
assertion                                    (会计报表上的)认定；确认 "'?>fe\qG  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 T'Dv.h  
asset                                                 资产，财产 a~y'RyA  
asset restructuring                             资产重组 B>P{A7Q  
assignment of duties                                 职责的划分 }y gD3:vN7  
assistant                                     助理，助理人员 DT&@ ^$?  
associated company                                 联属公司，联营公司 >7DhTM-A  
association                                        联合，结合；协会，社团 ~6LN6}~|.  
assumption                                       假设，假定 )|#sfHv7  
at a given date                                         在某一特定时日 5">Z'+8  
attestation                                         鉴证，公证 8$Y9ORs4  
attestation service                             鉴证服务 di )L[<$DY  
audit adjustment                                审计调整 'YSHi\z ](  
audit areas                                        审计领域 Y9XEP7  
audit conclusion                                审计结论 1\I}2
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audit effectiveness                             审计效果 AFE~ v\Gz  
audit efficiency                                  审计效率 0{-q#/  
audit engagement letter                      审计业务约定书 V1B5w_^>h'  
audit evidence                                          审计证据 NU2;X (z[  
audit fee                                    审计费 C,|,-CY  
audit files                                          审计档案 =fFP5e ['  
audit findings                                     审计中发现的事项 qF;|bF  
audit implementation stage                        审计实施阶段
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audit mark                                        审计标识 IF:;`r@%  
audit materiality                                 审计重要性 )bscBj@  
audit method                                     审计方法 =U?dbSf1*  
audit objective                                         审计目标，审计目的 WCixKYq  
audit of financial statements                      会计报表审计，财务报表审计 _ E.>`Q  
audit opinion                                     审计意见 PB\x3pV!}  
audit period                                      被审计期间，被审计年度 kc&U'&RgY  
audit plan                                          审计计划 'm kLCS  
audit planning                                    编制审计计划，制定审计计划，审计计划 2`=7_v  
audit planning stage                                  审计计划阶段 YS"=yye3e  
audit procedure                                审计程序 pIqeXY  
audit programme                               审计程序表，具体审计计划 Y`a3t O=Pd  
audit report                                       审计报告 N qWdRU  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 E+;7>ja  
audit report with a qualified opinion                 有保留意见的审计报告 86F1.ve  
audit report with an adverse opinion                否定意见的审计报告 I9ep`X6Y  
audit report with dual dates                      双重日期审计报告 P( 8OQL:  
audit reporting stage                                 审计报告阶段 {9q4)R}G  
audit responsibility                                   审计责任 |aq"#Ml)  
audit results                                      审计结果 nb%6X82Q  
audit risk                                          审计风险 -6B4sZpzD  
audit sampling                                          审计抽样 DEZveQr=  
audit sampling techniques                         审计抽样方法，审计抽样技术 vUM4S26"NT  
audit strategies                                  审计策略 XlR@pr6tw  
audit summary                                         审计总结，审计小结 c\AfaK^KF  
audit team                                         审计小组 C]A.i2o8  
audit test                                    审计测试 A2Gevj?F$  
audit trail                                          审计轨迹 [Z$[rOF  
audit work                                        审计工作 20Wg=p9L  
audit working paper                                 审计工作底稿 v` 1M[  
audited financial statement                        审计会计报表，已审计财务报表 Uz]|N6`  
Auditing Guidelines (the～)                      审计规范指南 :"/d|i`T  
auditing standards                             审计准则 9'bwWBf7  
audit-oriented working paper                          (审计)业务类工作底稿 (<C3Vts))  
authorisation                                     授权 {_v#~595  
authorisation of transaction                       交易的授权 Ig>(m49d  
availability                                         可获得性 }*]-jWt1J\  
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balance                                      余额；差额；平衡 6T`i/".  
balance sheet                                    资产负债表 $6poFo)U+  
bank                                                 银行 nAdf=D'P  
bank account                                    银行账户，银行户头 l,5+@i`5i  
bank statement                                 银行对账单  t"oeQ*d%  
barter transaction                              易货交易，以物换物交易 .%  
basis of audit                                    审计依据 kE1TP]|  
basis of preparation                                (会计报表的)编制基础 2<}%kQ`  
book of account                               账目，账簿 e+fN6v5pU  
borrowing                                         借款，贷款，借债 =@~Y12o?%  
branch                                              分支，分支机构，分店 X!EP$!  
brought forward                                (账户余额等的)承上年，承上期，承上页 T]~xj4  
budget                                              预算 5`p.#  
building                                      建筑物；大楼 uoh7Sz5!^  
business conditions                                  业务情况，经营情况 "VMz]ybi^  
business licence                               (企业等的)营业执照 @f3E`8  
business relation                                业务关系 ; BHtCuY  
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