[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 !jN}n)FSq  
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审计词汇英汉对照 _7'9omq@  
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ability to continue as a going concern               持续经营能力 iZ<^p1i  
acceptability                                     可接受性，可接受程度 ym9Z:2g  
acceptable level of detection risk                     检查风险的可接受水平 [9(tIb!x  
acceptance of engagement                       接受委托 vH%AXzIA  
accepting the engagement for the first time              首次接受委托 BAG) -  
access to asset                                         对资产的接触 dF:@BEo  
according to                                     根据，依据，依照 {a\O7$A\F  
account balance                                账户余额 Se
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account for                                       对……进行会计处理，核算；解释 =.(yOUI  
accounting                                        会计，会计学 G#gUd'=M  
accounting advisory serve                        会计咨询服务 -G e5g Q=  
accounting firm                                 会计师事务所 X, n4_=f  
accounting information                      会计信息，会计资料 lT#&\JQ  
accounting period                             会计期间 V>ML-s9  
accounting policies                                   会计政策 Xf!@uS6<X  
accounting professional bodies                 会计职业组织，会计职业团体 'bJ!~ML&  
accounting records                                   会计记录 )Fx
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accounting responsibility                           会计责任 MGze IrV  
accounting service                             会计服务 ^u& oS1U  
accounting standards                                会计准则 _8P"/( `Rw  
Accounting Standards for Business Enterprises       企业会计准则 Zt4g G KG  
accounting system                             会计系统 &E0L7?l  
accounting treatment                                会计处理 g}"`@H(9r3  
accuracy                                    准确性，精确性 Se<]g$eK?5  
additional audit procedures                      追加审计程序 XTEC0s"F  
addressee                                         收件人，收信人 .) uUpY%K^  
Administration of State-owned Assets  (the～)     国有资产管理局 hr _ 5D  
administrative laws and regulations                 行政法规 w`=_|4wFw  
adverse impact                                 不利影响，负面影响 ~XN--4%Q  
adverse opinion                                反对意见 XK??5'&{  
advisory group                                  咨询组，顾问组 ,@kD9n5
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agency fee                                        代理费，代理费用 BZq_om6  
aggregate                                          总计，合计为…… ;iR(  Ir  
alternation of document and record                 变造文件和记录 =F'p#N0_2  
alternative audit procedures                      替代审计程序，备选审计程序 PLU8:H@X  
amend                                              修改，修订 PPk\W7G  
amortisation                                      摊销 A]ZCQ49  
analytical capacity                             分析能力 oNQ;9&Z,^2  
analytical procedures                               分析性程序 #<0Yx9Jh.  
annual financial statements                        年度会计报表，年度财务报表 Cw42bO  
appendix                                          附录，附表 ~,+n_KST;  
applicable                                         适用的 bwo-9B  
applicable laws and regulations                 适用的法规 f2Zi.?``H  
application systems                                  应用系统 JYuI~<:  
apply consistently                              一贯地执行，一贯地实施 u$ C@0d  
appropriate                                       适当的，合适的； Wt5x*p-!C  
征用，挪用 6hDK;J J&  
appropriate authorization                          适当的授权 @)s;u}H  
appropriateness of audit evidence                    审计证据的适当性 fHhm)T8KB  
approval                                    批准，核准 :Mesh
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assertion                                    (会计报表上的)认定；确认 JwCv(1$GM  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 pm$2*!1F(  
asset                                                 资产，财产 n@n608  
asset restructuring                             资产重组 \Zc$X^}vN  
assignment of duties                                 职责的划分 D`p&`]k3v  
assistant                                     助理，助理人员 XndGe=O  
associated company                                 联属公司，联营公司 QK _1!t3  
association                                        联合，结合；协会，社团 f?8cO#GU  
assumption                                       假设，假定 rMXIw  
at a given date                                         在某一特定时日 [ []'U'  
attestation                                         鉴证，公证 Ft%HWG
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attestation service                             鉴证服务 r>73IpJI  
audit adjustment                                审计调整 U |I>CDp  
audit areas                                        审计领域 j.FA
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audit conclusion                                审计结论 r_C|gfIP  
audit effectiveness                             审计效果 [-o`^;  
audit efficiency                                  审计效率 HR)Dz~Obw  
audit engagement letter                      审计业务约定书 F e 3*pUt  
audit evidence                                          审计证据 <!b~7sZkTc  
audit fee                                    审计费 lyGQ6zlSn  
audit files                                          审计档案
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audit findings                                     审计中发现的事项 r~cmrLQa  
audit implementation stage                        审计实施阶段 ,XT#V\qne  
audit mark                                        审计标识 )E;+C2G  
audit materiality                                 审计重要性 dxqVZksg(9  
audit method                                     审计方法 1'ne[@i^/  
audit objective                                         审计目标，审计目的 U'^AJ2L8  
audit of financial statements                      会计报表审计，财务报表审计 GMmz`O XN  
audit opinion                                     审计意见 VBc[(8o  
audit period                                      被审计期间，被审计年度 *hVbjI$  
audit plan                                          审计计划 pR_cI]{=SA  
audit planning                                    编制审计计划，制定审计计划，审计计划 yMdEH-?/  
audit planning stage                                  审计计划阶段 +mRFHZG  
audit procedure                                审计程序 ' JHCf  
audit programme                               审计程序表，具体审计计划 <p@c%e,_  
audit report                                       审计报告 D|8vS8p  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 eXJt9olI  
audit report with a qualified opinion                 有保留意见的审计报告 ,w~0U  
audit report with an adverse opinion                否定意见的审计报告 Y.I-hl1<r  
audit report with dual dates                      双重日期审计报告 iku8T*&uc  
audit reporting stage                                 审计报告阶段 }e3M5LI1L  
audit responsibility                                   审计责任 o `?0D)/O  
audit results                                      审计结果 g\MHv#v*k  
audit risk                                          审计风险 7#n<d879e%  
audit sampling                                          审计抽样 [8*Ovd  
audit sampling techniques                         审计抽样方法，审计抽样技术 /dTy%hZC}  
audit strategies                                  审计策略 6BIP;, M=  
audit summary                                         审计总结，审计小结 d,=Kv  
audit team                                         审计小组 1*S
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audit test                                    审计测试 F#=XJYG1  
audit trail                                          审计轨迹 eUQ.,mP  
audit work                                        审计工作 nb(4"|8}  
audit working paper                                 审计工作底稿 "|W .o=R  
audited financial statement                        审计会计报表，已审计财务报表 ;t47cUm6j  
Auditing Guidelines (the～)                      审计规范指南 =ark?<E  
auditing standards                             审计准则 hW*2Le!I  
audit-oriented working paper                          (审计)业务类工作底稿 $ tf;\R  
authorisation                                     授权 ;/i"W  
authorisation of transaction                       交易的授权 H <CsB  
availability                                         可获得性 1xK'1g72  
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balance                                      余额；差额；平衡 ?fv?6r  
balance sheet                                    资产负债表 l@`D;m  
bank                                                 银行 PoMkFG6  
bank account                                    银行账户，银行户头 M0!;{1  
bank statement                                 银行对账单 fr'M)ox1  
barter transaction                              易货交易，以物换物交易 I(BG%CO9  
basis of audit                                    审计依据 <*L=u;  
basis of preparation                                (会计报表的)编制基础 EM/NT/  
book of account                               账目，账簿 y7SOz'd  
borrowing                                         借款，贷款，借债 ".L+gn}u-  
branch                                              分支，分支机构，分店 #1R_* Uh  
brought forward                                (账户余额等的)承上年，承上期，承上页 /nXp5g^6(  
budget                                              预算 AoHA+>&U  
building                                      建筑物；大楼 G)gf +
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business conditions                                  业务情况，经营情况 E/cA6*E[.<  
business licence                               (企业等的)营业执照 T=cSTS!P;q  
business relation                                业务关系 ln.kEhQ3B  
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