[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 => (g_\  
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审计词汇英汉对照 Ph=NH8   
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ability to continue as a going concern               持续经营能力 sBadiDG~9  
acceptability                                     可接受性，可接受程度 n#P>E(K  
acceptable level of detection risk                     检查风险的可接受水平 $]DuO1H./  
acceptance of engagement                       接受委托 o ]*yI[\  
accepting the engagement for the first time              首次接受委托 pq) =  
access to asset                                         对资产的接触 !{-W%=Kf  
according to                                     根据，依据，依照 ZO%^r%~s  
account balance                                账户余额 Ic0Sb7c  
account for                                       对……进行会计处理，核算；解释 IH`Q=Pj  
accounting                                        会计，会计学 z
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accounting advisory serve                        会计咨询服务 3= =["hO  
accounting firm                                 会计师事务所 b=EI?Xw
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accounting information                      会计信息，会计资料 N?qETp-:  
accounting period                             会计期间 (9u`(|x  
accounting policies                                   会计政策 J@-'IJ  
accounting professional bodies                 会计职业组织，会计职业团体 xQ"uC!Gu4  
accounting records                                   会计记录 Z,)H f  
accounting responsibility                           会计责任 4V:W 8k 9D  
accounting service                             会计服务 RnH?95n?{  
accounting standards                                会计准则  qraXAQ  
Accounting Standards for Business Enterprises       企业会计准则 'UX^]  
accounting system                             会计系统 wH|%3@eJ  
accounting treatment                                会计处理 ^&<M""Z  
accuracy                                    准确性，精确性 li%@HdA!  
additional audit procedures                      追加审计程序 |.c4
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addressee                                         收件人，收信人 jemb/:E  
Administration of State-owned Assets  (the～)     国有资产管理局 VZqCFE3  
administrative laws and regulations                 行政法规 Y!M0JSaM  
adverse impact                                 不利影响，负面影响 @|:fm() <  
adverse opinion                                反对意见 &oG>Rqkm  
advisory group                                  咨询组，顾问组 k1 z`92"  
agency fee                                        代理费，代理费用 25OQY.>bE  
aggregate                                          总计，合计为…… 5,;\z Sz  
alternation of document and record                 变造文件和记录 kqeEm{I  
alternative audit procedures                      替代审计程序，备选审计程序 yP]>eL
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amend                                              修改，修订 XNa{ _3v  
amortisation                                      摊销 FsqH:I4O  
analytical capacity                             分析能力 bhUE!h<  
analytical procedures                               分析性程序 V=ll 9M  
annual financial statements                        年度会计报表，年度财务报表 Y7S1^'E 3  
appendix                                          附录，附表 Hdyl]q-(P  
applicable                                         适用的 $ #!oejLD  
applicable laws and regulations                 适用的法规 3f5YPf2u  
application systems                                  应用系统 N_g=,E=U%  
apply consistently                              一贯地执行，一贯地实施 7u"Q1n(h/  
appropriate                                       适当的，合适的；  cpk\;1&t  
征用，挪用 ]2-Qj)mZ]  
appropriate authorization                          适当的授权 bVcJ/+Yx|  
appropriateness of audit evidence                    审计证据的适当性 e;vI XJ E  
approval                                    批准，核准 diXWm-ZKL  
assertion                                    (会计报表上的)认定；确认 e ztK`_n  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 ZW;Ec+n_K  
asset                                                 资产，财产 8~T}BC  
asset restructuring                             资产重组 c%5P|R~g]p  
assignment of duties                                 职责的划分 &~eCDlX/  
assistant                                     助理，助理人员 L$Z !  
associated company                                 联属公司，联营公司 q!W,2xqZoq  
association                                        联合，结合；协会，社团 N@PuC>  
assumption                                       假设，假定 ?*V\ -7jg  
at a given date                                         在某一特定时日 F(1E@xs  
attestation                                         鉴证，公证 7z$53z  
attestation service                             鉴证服务 -|'@:cIZ  
audit adjustment                                审计调整 oJM;CN  
audit areas                                        审计领域 i?B<&'G  
audit conclusion                                审计结论 ;8#6da,  
audit effectiveness                             审计效果 X#T|.mCdC  
audit efficiency                                  审计效率 ~
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audit engagement letter                      审计业务约定书 ,%Z&*/*Oh  
audit evidence                                          审计证据 r Hq1%)B  
audit fee                                    审计费 W.4R+kF<  
audit files                                          审计档案 UZ/LR  
audit findings                                     审计中发现的事项 G!`%.tH  
audit implementation stage                        审计实施阶段 _*}D@yy&  
audit mark                                        审计标识 Hva!6vwO%O  
audit materiality                                 审计重要性 ]|F`; }7  
audit method                                     审计方法 mqeW,89  
audit objective                                         审计目标，审计目的 '[6]W)f  
audit of financial statements                      会计报表审计，财务报表审计 Sy?^+JdM/  
audit opinion                                     审计意见 e|C2/U-  
audit period                                      被审计期间，被审计年度 )T '?"guh`  
audit plan                                          审计计划 V@+sNM  
audit planning                                    编制审计计划，制定审计计划，审计计划 ;PVE= z+y  
audit planning stage                                  审计计划阶段 =_&,^h@'3e  
audit procedure                                审计程序 eAO@B
  
audit programme                               审计程序表，具体审计计划 Kez0Bka  
audit report                                       审计报告 .\H-?6R^  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 7/&taw%i  
audit report with a qualified opinion                 有保留意见的审计报告 3K(/=  
audit report with an adverse opinion                否定意见的审计报告 <O) if^  
audit report with dual dates                      双重日期审计报告 xe OfofC(l  
audit reporting stage                                 审计报告阶段 W\Il@Je;  
audit responsibility                                   审计责任 $o9^b Z  
audit results                                      审计结果 ral =`/p  
audit risk                                          审计风险 y-@`3hYM
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audit sampling                                          审计抽样 >mQD/U  
audit sampling techniques                         审计抽样方法，审计抽样技术 jB -Ad8  
audit strategies                                  审计策略 ?b d&Av  
audit summary                                         审计总结，审计小结 Bph(\= W  
audit team                                         审计小组 ?`vGpi~  
audit test                                    审计测试 gRs@T<k2  
audit trail                                          审计轨迹 LP7jCt  
audit work                                        审计工作 DFfh!KKR$  
audit working paper                                 审计工作底稿 lx$Z/f  
audited financial statement                        审计会计报表，已审计财务报表 ;t
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Auditing Guidelines (the～)                      审计规范指南 Lniz>gSc  
auditing standards                             审计准则  pb<eg,  
audit-oriented working paper                          (审计)业务类工作底稿 S]E|a@kD3  
authorisation                                     授权 `-s]dq  
authorisation of transaction                       交易的授权 Y)8 Py1}  
availability                                         可获得性 z+fy&NPl  
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balance                                      余额；差额；平衡 &B8x0 yi  
balance sheet                                    资产负债表 O&CY9 2)Lk  
bank                                                 银行 ko!]vHB9`  
bank account                                    银行账户，银行户头 <qoc)p=__  
bank statement                                 银行对账单 c~M'O26bW  
barter transaction                              易货交易，以物换物交易 V 7 p{'C   
basis of audit                                    审计依据 >]Mhkf/=)  
basis of preparation                                (会计报表的)编制基础 sNG 7fi.|  
book of account                               账目，账簿 DbI)tDi5D  
borrowing                                         借款，贷款，借债 @B)5Ho  
branch                                              分支，分支机构，分店 R74RJi&  
brought forward                                (账户余额等的)承上年，承上期，承上页 M;g"rpM  
budget                                              预算 X.e4pLwGK  
building                                      建筑物；大楼 z\k6."e_&  
business conditions                                  业务情况，经营情况 3DjX0Dx/l  
business licence                               (企业等的)营业执照 q.hpnE~#lh  
business relation                                业务关系 1A]  
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