[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 gw,UQbnu  
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审计词汇英汉对照 >-H{Z{VDd  
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ability to continue as a going concern               持续经营能力 o4|M0  
acceptability                                     可接受性，可接受程度 !o:f$6EA~C  
acceptable level of detection risk                     检查风险的可接受水平 spt6 ]"Ni  
acceptance of engagement                       接受委托 &*+'>UEe5  
accepting the engagement for the first time              首次接受委托 &l!4mxwr`  
access to asset                                         对资产的接触 Y;?{ |  
according to                                     根据，依据，依照
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account balance                                账户余额 mIK7p6  
account for                                       对……进行会计处理，核算；解释 |Y?HA&  
accounting                                        会计，会计学 d3D] k,  
accounting advisory serve                        会计咨询服务 9I}-[|`u  
accounting firm                                 会计师事务所 ,P;Pm68V  
accounting information                      会计信息，会计资料 r>o63Q:  
accounting period                             会计期间 3B84^>U<  
accounting policies                                   会计政策 ~_/(t'9  
accounting professional bodies                 会计职业组织，会计职业团体 P-?0zF/T$  
accounting records                                   会计记录 o,_?^'@  
accounting responsibility                           会计责任 < jJ  
accounting service                             会计服务 #ZB~x6i6  
accounting standards                                会计准则 kqFP)!37  
Accounting Standards for Business Enterprises       企业会计准则 >m$1Xx4#GV  
accounting system                             会计系统 C{U?0!^  
accounting treatment                                会计处理 RW<D<5C  
accuracy                                    准确性，精确性 )h7<?@wv&  
additional audit procedures                      追加审计程序 <g$~1fa  
addressee                                         收件人，收信人 4 o Fel.o  
Administration of State-owned Assets  (the～)     国有资产管理局 <0Xf9a8>  
administrative laws and regulations                 行政法规 ;lE%M  
adverse impact                                 不利影响，负面影响 sB7# ~pA  
adverse opinion                                反对意见 1*\o.  
advisory group                                  咨询组，顾问组 'Gj3:-xqL  
agency fee                                        代理费，代理费用 a A
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aggregate                                          总计，合计为…… > T^;MS  
alternation of document and record                 变造文件和记录 8Vr%n2M  
alternative audit procedures                      替代审计程序，备选审计程序 Y3Yz)T}UkS  
amend                                              修改，修订 _852H$H\  
amortisation                                      摊销 EV]1ml k$  
analytical capacity                             分析能力 T;r2.Pupn  
analytical procedures                               分析性程序 k>;`FFQU>  
annual financial statements                        年度会计报表，年度财务报表 ].-
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appendix                                          附录，附表 IxY|>5z  
applicable                                         适用的 X% t1T4  
applicable laws and regulations                 适用的法规 Mk"^?%PxT  
application systems                                  应用系统 |-:()yxs  
apply consistently                              一贯地执行，一贯地实施 k\5c|Wq|g  
appropriate                                       适当的，合适的； g6j?,c|y  
征用，挪用 i@*{27t  
appropriate authorization                          适当的授权 C5o#i*|  
appropriateness of audit evidence                    审计证据的适当性 ekWD5,G  
approval                                    批准，核准 *4\:8  
assertion                                    (会计报表上的)认定；确认 ;U/&I3dzV  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 Z^3 rLCa  
asset                                                 资产，财产 m*&]!mM"0G  
asset restructuring                             资产重组 q'T4w!V(V  
assignment of duties                                 职责的划分
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assistant                                     助理，助理人员 h4fJvOk|!  
associated company                                 联属公司，联营公司 'DP1
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association                                        联合，结合；协会，社团 $V-~Bu-  
assumption                                       假设，假定 BC^ :=  
at a given date                                         在某一特定时日 y%"{I7
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attestation                                         鉴证，公证 DX#Nf""Pw  
attestation service                             鉴证服务 Ag-
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audit adjustment                                审计调整 , qMzWa  
audit areas                                        审计领域 igCZ|Ru\  
audit conclusion                                审计结论 xQ7l~O b  
audit effectiveness                             审计效果 R@1xt@?  
audit efficiency                                  审计效率 3dg1DR;  
audit engagement letter                      审计业务约定书 j'Fpjt"&=  
audit evidence                                          审计证据 PxvyN_B#>  
audit fee                                    审计费  dm\F  
audit files                                          审计档案 /6)<}#  
audit findings                                     审计中发现的事项 f\|w'  
audit implementation stage                        审计实施阶段 BX`{73sw  
audit mark                                        审计标识 Ri<u/ ]oR"  
audit materiality                                 审计重要性 I fK,b*%  
audit method                                     审计方法 *7uH-u"5d  
audit objective                                         审计目标，审计目的 T6\[iJI|  
audit of financial statements                      会计报表审计，财务报表审计 Ytn9B}%o  
audit opinion                                     审计意见 ^9v4OUG  
audit period                                      被审计期间，被审计年度 $0W|26;  
audit plan                                          审计计划 5'OrHk;u  
audit planning                                    编制审计计划，制定审计计划，审计计划 c[0}AGJ  
audit planning stage                                  审计计划阶段 qU \w=  
audit procedure                                审计程序 `'DmDg  
audit programme                               审计程序表，具体审计计划 KjD/o?JUr  
audit report                                       审计报告 {&&z-^  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 \
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audit report with a qualified opinion                 有保留意见的审计报告 =Qy<GeY  
audit report with an adverse opinion                否定意见的审计报告 j\eI0b @*  
audit report with dual dates                      双重日期审计报告 8SMxw~9$  
audit reporting stage                                 审计报告阶段 '{cIAw/"n  
audit responsibility                                   审计责任 ~nmoz/L  
audit results                                      审计结果 x+\`gK5  
audit risk                                          审计风险 g@d*\ P)  
audit sampling                                          审计抽样 1KU! tL  
audit sampling techniques                         审计抽样方法，审计抽样技术 XY5K%dMU  
audit strategies                                  审计策略 U7?;UCmX  
audit summary                                         审计总结，审计小结 g_;\iqxL  
audit team                                         审计小组 fBU`k_  
audit test                                    审计测试 nGC/R&  
audit trail                                          审计轨迹 &h}#HS>l  
audit work                                        审计工作 W_JlOc!y  
audit working paper                                 审计工作底稿 Sj3+l7S?  
audited financial statement                        审计会计报表，已审计财务报表 y'3rNa]G1  
Auditing Guidelines (the～)                      审计规范指南 akmkyrz'&  
auditing standards                             审计准则 eb?x9h  
audit-oriented working paper                          (审计)业务类工作底稿 D,k6$`  
authorisation                                     授权 " s,1%Ltt  
authorisation of transaction                       交易的授权 ?>VLTp8]  
availability                                         可获得性 lt/1f{v[:  
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balance                                      余额；差额；平衡  CT&|QH{  
balance sheet                                    资产负债表 i}cRi&2[  
bank                                                 银行 8=!D$t\3  
bank account                                    银行账户，银行户头 l5~os>  
bank statement                                 银行对账单 4VHn  \  
barter transaction                              易货交易，以物换物交易 kXViWOXU^  
basis of audit                                    审计依据 "fb[23g%@k  
basis of preparation                                (会计报表的)编制基础 T~-ycVc  
book of account                               账目，账簿 pJ>P[  
borrowing                                         借款，贷款，借债 >>,e4s,  
branch                                              分支，分支机构，分店 Mc)}\{J  
brought forward                                (账户余额等的)承上年，承上期，承上页 W<'m:dq  
budget                                              预算 +V2F#fI/  
building                                      建筑物；大楼 )7hqJa-V  
business conditions                                  业务情况，经营情况 L7l FtX+b  
business licence                               (企业等的)营业执照 sWhZby7  
business relation                                业务关系 aHD]k8m z  
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