[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 3f] ;y<K
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审计词汇英汉对照 dF\#:[B  
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ability to continue as a going concern               持续经营能力 y=Kqv^  
acceptability                                     可接受性，可接受程度 kIVQ2hmv  
acceptable level of detection risk                     检查风险的可接受水平 P"8Ix  
acceptance of engagement                       接受委托 "FWx;65CR  
accepting the engagement for the first time              首次接受委托 eHuJFM  
access to asset                                         对资产的接触 MQQm3VaKS  
according to                                     根据，依据，依照 U}RBgPX!  
account balance                                账户余额 RZzHl
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account for                                       对……进行会计处理，核算；解释 %bAQ>E2;m  
accounting                                        会计，会计学 A^>@6d $2  
accounting advisory serve                        会计咨询服务 N)H "'#-  
accounting firm                                 会计师事务所 Zd6ik&S   
accounting information                      会计信息，会计资料 Dz(\ ?  
accounting period                             会计期间 FfdB%  
accounting policies                                   会计政策 }/F$73Xd  
accounting professional bodies                 会计职业组织，会计职业团体 1)56ec<c  
accounting records                                   会计记录 UX@%1W!8  
accounting responsibility                           会计责任 ]>t~Bcnm  
accounting service                             会计服务 HOR8Jwf:  
accounting standards                                会计准则 }OpUG  
Accounting Standards for Business Enterprises       企业会计准则 +?$J8Paf  
accounting system                             会计系统 %.Ma_4o Z  
accounting treatment                                会计处理 At'CT5 =  
accuracy                                    准确性，精确性 P>VoA  
additional audit procedures                      追加审计程序 Aqmpo3P[+  
addressee                                         收件人，收信人 *M1GVhW(+  
Administration of State-owned Assets  (the～)     国有资产管理局 eQuu\/z*H  
administrative laws and regulations                 行政法规 BDB*>y7(  
adverse impact                                 不利影响，负面影响 H648[H[k  
adverse opinion                                反对意见 >>y`ap2%V  
advisory group                                  咨询组，顾问组 !6KX^j-  
agency fee                                        代理费，代理费用 /MGapmqV9  
aggregate                                          总计，合计为…… {^WK#$]  
alternation of document and record                 变造文件和记录 tk&AZb,sP  
alternative audit procedures                      替代审计程序，备选审计程序 ; oyV8P$  
amend                                              修改，修订 2R[v*i^S  
amortisation                                      摊销 ;6W]f([  
analytical capacity                             分析能力 Alxf;[s  
analytical procedures                               分析性程序 J~m$7T3Af  
annual financial statements                        年度会计报表，年度财务报表 Mu
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appendix                                          附录，附表 yQ$irS?  
applicable                                         适用的 7q?ZieR  
applicable laws and regulations                 适用的法规 'D+xs}\  
application systems                                  应用系统 }QFL  
apply consistently                              一贯地执行，一贯地实施 [';o -c"!  
appropriate                                       适当的，合适的； 'J,UKK\5  
征用，挪用 L4>14D\  
appropriate authorization                          适当的授权 ^kKLi  
appropriateness of audit evidence                    审计证据的适当性 A2|Bbqd  
approval                                    批准，核准 @dWA1tM  
assertion                                    (会计报表上的)认定；确认 Uwc%'=@  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 )|~& (+Q?]  
asset                                                 资产，财产 ZcN0:xU  
asset restructuring                             资产重组 AxH;psj  
assignment of duties                                 职责的划分 .xT?%xSi/  
assistant                                     助理，助理人员 f%]@e9dD  
associated company                                 联属公司，联营公司 -9b=-K.y  
association                                        联合，结合；协会，社团 _3`GZeGV  
assumption                                       假设，假定 kL'4m  
at a given date                                         在某一特定时日 b)diYsTH  
attestation                                         鉴证，公证 &FXf]9 _X  
attestation service                             鉴证服务 T3wTMbZ!VK  
audit adjustment                                审计调整 C'JI%HnQ  
audit areas                                        审计领域 JtFq/&{i  
audit conclusion                                审计结论 9q`Ewj R  
audit effectiveness                             审计效果 [vi =^  
audit efficiency                                  审计效率 :3D8rqi:  
audit engagement letter                      审计业务约定书 ynsYU (  
audit evidence                                          审计证据 xV>  .]  
audit fee                                    审计费 #{6VdWZ  
audit files                                          审计档案 +^AdD8U  
audit findings                                     审计中发现的事项 %J*1F  
audit implementation stage                        审计实施阶段 k79OMf <v  
audit mark                                        审计标识 -H60T,o  
audit materiality                                 审计重要性 v;(cJ,l  
audit method                                     审计方法 PaTOlHr  
audit objective                                         审计目标，审计目的  0~nX
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audit of financial statements                      会计报表审计，财务报表审计 ~VsN\!G  
audit opinion                                     审计意见 d n h qg3Y  
audit period                                      被审计期间，被审计年度 ?NoNg^Of  
audit plan                                          审计计划 fbApE  
audit planning                                    编制审计计划，制定审计计划，审计计划 y
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audit planning stage                                  审计计划阶段 $<-a>~^Tp  
audit procedure                                审计程序 G#7*O`  
audit programme                               审计程序表，具体审计计划 ]3v)3Wp  
audit report                                       审计报告 Hk}P  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 4
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audit report with a qualified opinion                 有保留意见的审计报告 Es[3Ppz  
audit report with an adverse opinion                否定意见的审计报告 aj?ZVa6  
audit report with dual dates                      双重日期审计报告 %DttkrhL  
audit reporting stage                                 审计报告阶段 dpW`e>o  
audit responsibility                                   审计责任 ^tTM 7  
audit results                                      审计结果 4-bM90&1t  
audit risk                                          审计风险  . U{}N%S  
audit sampling                                          审计抽样 ~B I`{/O=  
audit sampling techniques                         审计抽样方法，审计抽样技术 8(? &=>@  
audit strategies                                  审计策略 (Nzh1ul\}  
audit summary                                         审计总结，审计小结 "-:H$  
audit team                                         审计小组 K"l~bFCZ8  
audit test                                    审计测试 PcsYy]Q/  
audit trail                                          审计轨迹 u&*[  
audit work                                        审计工作 PS~_a  
audit working paper                                 审计工作底稿 X!hzpg(`hR  
audited financial statement                        审计会计报表，已审计财务报表 %qV:h#  
Auditing Guidelines (the～)                      审计规范指南 @.L#u#   
auditing standards                             审计准则 T FHYB9vV  
audit-oriented working paper                          (审计)业务类工作底稿 gPn0-)<  
authorisation                                     授权 ftn10TO*  
authorisation of transaction                       交易的授权 pauO_'j_1p  
availability                                         可获得性 >FeCa hFn  
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balance                                      余额；差额；平衡 OsOfo({I_  
balance sheet                                    资产负债表 xZ'C(~t  
bank                                                 银行 O}C*weU  
bank account                                    银行账户，银行户头 ;-JF1p7;  
bank statement                                 银行对账单 U9B
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barter transaction                              易货交易，以物换物交易 ~JRq :  
basis of audit                                    审计依据 -[*y{K@dh  
basis of preparation                                (会计报表的)编制基础 h8WM4 PK  
book of account                               账目，账簿 uBG!R
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borrowing                                         借款，贷款，借债 p63fpnH  
branch                                              分支，分支机构，分店 $JOtUB{  
brought forward                                (账户余额等的)承上年，承上期，承上页 GN(,`y  
budget                                              预算 }  #<Rs  
building                                      建筑物；大楼 ,./n@.na  
business conditions                                  业务情况，经营情况 I`+,I`~u  
business licence                               (企业等的)营业执照 9<&*iIrM  
business relation                                业务关系 .8'c c8  
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