[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 #; 9 n_)  
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审计词汇英汉对照 xgv&M:%D-  
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ability to continue as a going concern               持续经营能力 8WL*Pr 1I  
acceptability                                     可接受性，可接受程度 <%Afa#  
acceptable level of detection risk                     检查风险的可接受水平 l?swW+x\  
acceptance of engagement                       接受委托 ?ZlN$h^  
accepting the engagement for the first time              首次接受委托 c;1Xu1  
access to asset                                         对资产的接触 zwp
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according to                                     根据，依据，依照 JB
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account balance                                账户余额 _!C'oG6s?  
account for                                       对……进行会计处理，核算；解释 8nOent0a  
accounting                                        会计，会计学 &?j]L4 %  
accounting advisory serve                        会计咨询服务 QX&1BKqWn  
accounting firm                                 会计师事务所 pG9qD2Cf  
accounting information                      会计信息，会计资料 ejI nJ  
accounting period                             会计期间 o5|P5h  
accounting policies                                   会计政策 H`X>  
accounting professional bodies                 会计职业组织，会计职业团体 =pR'XF%  
accounting records                                   会计记录 g$$j:U*-  
accounting responsibility                           会计责任 !xo; $4  
accounting service                             会计服务 [^GXHE=  
accounting standards                                会计准则 &Eqa y'  
Accounting Standards for Business Enterprises       企业会计准则 _4h[q4Z  
accounting system                             会计系统 @8qo(7<~Q  
accounting treatment                                会计处理 ,I|TjC5  
accuracy                                    准确性，精确性 &[iunJv:eq  
additional audit procedures                      追加审计程序 NamO5(1C  
addressee                                         收件人，收信人 +p#Q|o'  
Administration of State-owned Assets  (the～)     国有资产管理局 5/"&C-t  
administrative laws and regulations                 行政法规 ;H:+w\?8f$  
adverse impact                                 不利影响，负面影响 5fVm392+  
adverse opinion                                反对意见 /QK H30E  
advisory group                                  咨询组，顾问组 p{k^)5CR/  
agency fee                                        代理费，代理费用 I&Y9  
aggregate                                          总计，合计为…… tyyfMA?'L;  
alternation of document and record                 变造文件和记录 xh raf1v3\  
alternative audit procedures                      替代审计程序，备选审计程序 S((\KL,  
amend                                              修改，修订 /~ B \1  
amortisation                                      摊销 S&`iEwG  
analytical capacity                             分析能力 KOM]7%ys1H  
analytical procedures                               分析性程序 ]v{TSP^/  
annual financial statements                        年度会计报表，年度财务报表 m?#J`?E  
appendix                                          附录，附表 1l*O;J9By  
applicable                                         适用的 D%NVqk|  
applicable laws and regulations                 适用的法规 1ZK~i  
application systems                                  应用系统 o(_~ st<  
apply consistently                              一贯地执行，一贯地实施 E A8>{}Z*  
appropriate                                       适当的，合适的； m^rrbU+HM?  
征用，挪用 &!pG1Fp9  
appropriate authorization                          适当的授权 v<wR`7xG  
appropriateness of audit evidence                    审计证据的适当性 A D/7k3:  
approval                                    批准，核准 !-gjA@Pk  
assertion                                    (会计报表上的)认定；确认 6V@?/B  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 xp<p(y8e1d  
asset                                                 资产，财产 C-
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asset restructuring                             资产重组 t<QSp6n""  
assignment of duties                                 职责的划分 #(KE9h%  
assistant                                     助理，助理人员 ek3,ss3  
associated company                                 联属公司，联营公司 :0)nL  
association                                        联合，结合；协会，社团 d|c>Y(  
assumption                                       假设，假定 AECaX4h+_  
at a given date                                         在某一特定时日 auKGm:  
attestation                                         鉴证，公证 tf+5@Zf]4  
attestation service                             鉴证服务 wmf#3"n  
audit adjustment                                审计调整 uY~xHV_-  
audit areas                                        审计领域 MH8Selnv  
audit conclusion                                审计结论 gvx {;e  
audit effectiveness                             审计效果 C@8WY  
audit efficiency                                  审计效率 Rw9 *!<Izt  
audit engagement letter                      审计业务约定书 |f.R]+cH  
audit evidence                                          审计证据 HECZZnM  
audit fee                                    审计费 oA1d8*i^E  
audit files                                          审计档案 aC#8%Spj  
audit findings                                     审计中发现的事项 W7ffdODb  
audit implementation stage                        审计实施阶段 yF#:*Vz>  
audit mark                                        审计标识 E5y\t_H  
audit materiality                                 审计重要性 KASw3!.W  
audit method                                     审计方法 !U2Wiks  
audit objective                                         审计目标，审计目的 d].(x)|st  
audit of financial statements                      会计报表审计，财务报表审计 j;+!BKWy4  
audit opinion                                     审计意见 )K+Tvx3(m  
audit period                                      被审计期间，被审计年度 i[wEH1jR  
audit plan                                          审计计划 Xw2t
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audit planning                                    编制审计计划，制定审计计划，审计计划 TT0~41&l  
audit planning stage                                  审计计划阶段 iA[WDB\|0  
audit procedure                                审计程序 />i~No#Xm  
audit programme                               审计程序表，具体审计计划 0f<$S$~h  
audit report                                       审计报告 &xGcxFd  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 *ydU3LG7  
audit report with a qualified opinion                 有保留意见的审计报告 ;| :^zo  
audit report with an adverse opinion                否定意见的审计报告 C"We>
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audit report with dual dates                      双重日期审计报告 /`j~r;S  
audit reporting stage                                 审计报告阶段 =!RlU)w  
audit responsibility                                   审计责任 [H!8m7i;  
audit results                                      审计结果 JTxHM?/G  
audit risk                                          审计风险 $M(ZKS3,j  
audit sampling                                          审计抽样 du:%{4  
audit sampling techniques                         审计抽样方法，审计抽样技术 3;h%mkKQ+  
audit strategies                                  审计策略 -brn&1oJ  
audit summary                                         审计总结，审计小结 !AGjiP$  
audit team                                         审计小组 gZ^NdDBO  
audit test                                    审计测试 o1"-x  
audit trail                                          审计轨迹 4X5Tyv(Dp  
audit work                                        审计工作 dt efD sK  
audit working paper                                 审计工作底稿 dIUg e`O9  
audited financial statement                        审计会计报表，已审计财务报表 JlF$|y,gV,  
Auditing Guidelines (the～)                      审计规范指南 u{-J?t&`  
auditing standards                             审计准则 /4R|QD  
audit-oriented working paper                          (审计)业务类工作底稿 -0{"QhdE%  
authorisation                                     授权 .>{.!a  
authorisation of transaction                       交易的授权 laQM*FLg  
availability                                         可获得性 1gZW~6a}  
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balance                                      余额；差额；平衡 f[bx|6  
balance sheet                                    资产负债表 7:h8b/9  
bank                                                 银行 K`25G_Y3@  
bank account                                    银行账户，银行户头 .\?)O+J!  
bank statement                                 银行对账单  Psf'#4g  
barter transaction                              易货交易，以物换物交易 Q0}Sju+HX  
basis of audit                                    审计依据 G%V*+Ond  
basis of preparation                                (会计报表的)编制基础 {y[T3(tt  
book of account                               账目，账簿 km]RrjRp  
borrowing                                         借款，贷款，借债 16p$>a<6  
branch                                              分支，分支机构，分店 GV5hmDzRs  
brought forward                                (账户余额等的)承上年，承上期，承上页 5Z`9L|3d  
budget                                              预算 3+%c*}KC~  
building                                      建筑物；大楼 FE`:1  
business conditions                                  业务情况，经营情况 },2mIit(  
business licence                               (企业等的)营业执照 M]+FTz  
business relation                                业务关系 f/r@9\x  
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