[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,ken0  
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审计词汇英汉对照 ; 4Xx5*E  
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ability to continue as a going concern               持续经营能力 #'RfwldD9  
acceptability                                     可接受性，可接受程度 EZhk(LE  
acceptable level of detection risk                     检查风险的可接受水平 n0%S: (  
acceptance of engagement                       接受委托 !<b+7A  
accepting the engagement for the first time              首次接受委托 bQI.Qk  
access to asset                                         对资产的接触 4! F$nmG)  
according to                                     根据，依据，依照 /sPa$D  
account balance                                账户余额 s:z  
account for                                       对……进行会计处理，核算；解释 {Hvkn{{'  
accounting                                        会计，会计学 0}T56aD=!  
accounting advisory serve                        会计咨询服务 O(_f&a  
accounting firm                                 会计师事务所 f
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accounting information                      会计信息，会计资料 L},o;p:  
accounting period                             会计期间 dwiLu&]u  
accounting policies                                   会计政策 gT,iH.  
accounting professional bodies                 会计职业组织，会计职业团体 <7/7+_y  
accounting records                                   会计记录 &W&A88FfZU  
accounting responsibility                           会计责任 >N}+O<Fc  
accounting service                             会计服务 .v9i|E=<~  
accounting standards                                会计准则 vB5mOXGNq  
Accounting Standards for Business Enterprises       企业会计准则 GpR,n2  
accounting system                             会计系统 ?}u][akM  
accounting treatment                                会计处理 !MmbwB
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accuracy                                    准确性，精确性 Wv,?xm  
additional audit procedures                      追加审计程序 F`+S(APT8  
addressee                                         收件人，收信人 q>6,g>I  
Administration of State-owned Assets  (the～)     国有资产管理局 L[Wi[S6=)g  
administrative laws and regulations                 行政法规 aghlYcPg  
adverse impact                                 不利影响，负面影响 DLe>EU;vS  
adverse opinion                                反对意见 4]Gm4zO  
advisory group                                  咨询组，顾问组 P;|63"U  
agency fee                                        代理费，代理费用 ^nQJo"g\  
aggregate                                          总计，合计为…… gxC`Ml  
alternation of document and record                 变造文件和记录 Uf ?+oc'{  
alternative audit procedures                      替代审计程序，备选审计程序 uF)^mT0D=  
amend                                              修改，修订 (+u&b< <6N  
amortisation                                      摊销 ` H^
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analytical capacity                             分析能力 B>cx[.#!  
analytical procedures                               分析性程序 E|6@h8#  
annual financial statements                        年度会计报表，年度财务报表 \ Z~ <jv  
appendix                                          附录，附表 Us>
 
applicable                                         适用的 : >$v@d  
applicable laws and regulations                 适用的法规 /~?[70B}E  
application systems                                  应用系统 avXBCvP+h  
apply consistently                              一贯地执行，一贯地实施 eV0eMDY5  
appropriate                                       适当的，合适的； ]a:T]x6'  
征用，挪用 RGY#0.Z}  
appropriate authorization                          适当的授权 Y$qjQ1jF+  
appropriateness of audit evidence                    审计证据的适当性 s;tI?kR>%  
approval                                    批准，核准 1D~B\=LL}  
assertion                                    (会计报表上的)认定；确认 _~*ba+
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assessed level of control risk                           对控制风险的评估，控制风险的评估水平 V@1,((,l  
asset                                                 资产，财产 *2YWvGc  
asset restructuring                             资产重组 ~BBh4t&  
assignment of duties                                 职责的划分 E6-~  
assistant                                     助理，助理人员 kkj_k:Eah  
associated company                                 联属公司，联营公司 Nvd(Tad  
association                                        联合，结合；协会，社团 D{4]c)>  
assumption                                       假设，假定 1Va @w  
at a given date                                         在某一特定时日 vgr5j  
attestation                                         鉴证，公证 a4q02 cV  
attestation service                             鉴证服务 J%E0Wd  
audit adjustment                                审计调整 :/}=s5aQl/  
audit areas                                        审计领域 \PmM856=ms  
audit conclusion                                审计结论 $! g~pV  
audit effectiveness                             审计效果 iciRlx.$c  
audit efficiency                                  审计效率 t Q>/1  
audit engagement letter                      审计业务约定书 |Y(   
audit evidence                                          审计证据 :a( Oc'T  
audit fee                                    审计费 grJ(z)c  
audit files                                          审计档案 a6/ETQ  
audit findings                                     审计中发现的事项 2k`Q+[?{q>  
audit implementation stage                        审计实施阶段 ,^@/I:  
audit mark                                        审计标识 a]I~.$G   
audit materiality                                 审计重要性 MLmv+  
audit method                                     审计方法 $@WA}\D  
audit objective                                         审计目标，审计目的
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audit of financial statements                      会计报表审计，财务报表审计 hXx:D3h  
audit opinion                                     审计意见 U8zs=tA  
audit period                                      被审计期间，被审计年度 "YVvmCp  
audit plan                                          审计计划 Z>W&vDeuN  
audit planning                                    编制审计计划，制定审计计划，审计计划 #Jfmt~ks'  
audit planning stage                                  审计计划阶段 1_G+sDw$  
audit procedure                                审计程序 #*}cc  
audit programme                               审计程序表，具体审计计划 xp"F)6  
audit report                                       审计报告 os+]ct  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 RRGs:h@;  
audit report with a qualified opinion                 有保留意见的审计报告 +n|@'= ]  
audit report with an adverse opinion                否定意见的审计报告 01+TVWKX  
audit report with dual dates                      双重日期审计报告 9
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audit reporting stage                                 审计报告阶段 3C#Sr6  
audit responsibility                                   审计责任 c>#3{}X|x%  
audit results                                      审计结果 6N.MCB^  
audit risk                                          审计风险 M7(]NQ\TQ  
audit sampling                                          审计抽样 -TyBb]  
audit sampling techniques                         审计抽样方法，审计抽样技术 IXR%Ig gJA  
audit strategies                                  审计策略 \YH*x`  
audit summary                                         审计总结，审计小结 X@~R<  
audit team                                         审计小组 Acb %)Y  
audit test                                    审计测试 @ 8SA^u0  
audit trail                                          审计轨迹 byIP]7Ld  
audit work                                        审计工作 D#X&gE  
audit working paper                                 审计工作底稿 s>ZlW:jY  
audited financial statement                        审计会计报表，已审计财务报表 W!a'KI'  
Auditing Guidelines (the～)                      审计规范指南 iUf?MDE  
auditing standards                             审计准则 #| m*
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audit-oriented working paper                          (审计)业务类工作底稿 &LhR0A  
authorisation                                     授权 #-g2p?+i&  
authorisation of transaction                       交易的授权  '5P
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availability                                         可获得性 8oP"?ew#  
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balance                                      余额；差额；平衡 z*/}rk4i  
balance sheet                                    资产负债表 F\+!\b*lP  
bank                                                 银行 h{e?Fl  
bank account                                    银行账户，银行户头 ET~^P  
bank statement                                 银行对账单 XJ?zP=UK  
barter transaction                              易货交易，以物换物交易 )oMMDHw\  
basis of audit                                    审计依据 .wcKG9u  
basis of preparation                                (会计报表的)编制基础 FC8#XZp  
book of account                               账目，账簿 >uYGY{+j[  
borrowing                                         借款，贷款，借债 {Ytqs(`   
branch                                              分支，分支机构，分店 Jrx]/CM  
brought forward                                (账户余额等的)承上年，承上期，承上页 ztV%W6  
budget                                              预算 -qD L':  
building                                      建筑物；大楼 K1-y[pS]E  
business conditions                                  业务情况，经营情况 C*Dco{ EQ>  
business licence                               (企业等的)营业执照 OJ)XJL  
business relation                                业务关系 !JPZ7_nn  
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