[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 `aSM 8 C\  
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审计词汇英汉对照 HMQI&Lh=U  
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ability to continue as a going concern               持续经营能力 yyl#{Nl@t  
acceptability                                     可接受性，可接受程度 'imU`zeo  
acceptable level of detection risk                     检查风险的可接受水平 '5.\#=S1  
acceptance of engagement                       接受委托 >.%4~\U  
accepting the engagement for the first time              首次接受委托 ? Nj)6_&  
access to asset                                         对资产的接触 b)}+>Wx  
according to                                     根据，依据，依照 H oy7RC&  
account balance                                账户余额 e-6w8*!i  
account for                                       对……进行会计处理，核算；解释 ocA]M=3~k  
accounting                                        会计，会计学 8e:vWgQpL  
accounting advisory serve                        会计咨询服务 5~VosUpe7  
accounting firm                                 会计师事务所 hl/itSl$  
accounting information                      会计信息，会计资料 w9&#~k]5  
accounting period                             会计期间 SG]
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accounting policies                                   会计政策 <4X ?EYaTq  
accounting professional bodies                 会计职业组织，会计职业团体 XAic9SNu;  
accounting records                                   会计记录 dk5|@?pe  
accounting responsibility                           会计责任 R 1zC.m  
accounting service                             会计服务 I48VNX  
accounting standards                                会计准则 wyQb5n2`;~  
Accounting Standards for Business Enterprises       企业会计准则 &r_uQbx  
accounting system                             会计系统 sg?@qc=g  
accounting treatment                                会计处理 lgD]{\O$ip  
accuracy                                    准确性，精确性 \ aKd5@  
additional audit procedures                      追加审计程序 S7sb7c'4 k  
addressee                                         收件人，收信人 ^X?D#\  
Administration of State-owned Assets  (the～)     国有资产管理局 F?]N8W  
administrative laws and regulations                 行政法规 @)0 Y~A )  
adverse impact                                 不利影响，负面影响 YMB~[]$V<  
adverse opinion                                反对意见 Os&1..$Nb  
advisory group                                  咨询组，顾问组 h8v>zNf'  
agency fee                                        代理费，代理费用 ,;i A2  
aggregate                                          总计，合计为…… EZj1jpL  
alternation of document and record                 变造文件和记录 "kSwa16O  
alternative audit procedures                      替代审计程序，备选审计程序 /tKGwX]y  
amend                                              修改，修订 R}%8s*  
amortisation                                      摊销 \+B?}P8N*l  
analytical capacity                             分析能力 qu{mqkfN>  
analytical procedures                               分析性程序 Wc4vCVw  
annual financial statements                        年度会计报表，年度财务报表 ;h=S7M9 .  
appendix                                          附录，附表 (2txM"Dja  
applicable                                         适用的 :Yvb
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applicable laws and regulations                 适用的法规 esq<xuZM4  
application systems                                  应用系统 aqL<v94wX  
apply consistently                              一贯地执行，一贯地实施 f%K e8'&  
appropriate                                       适当的，合适的； &HF]\`RNr  
征用，挪用 ^Q2ZqAf^a  
appropriate authorization                          适当的授权 i?> Hr|  
appropriateness of audit evidence                    审计证据的适当性 Rc9<^g`  
approval                                    批准，核准 @YZ 4AC  
assertion                                    (会计报表上的)认定；确认 e-6(F4  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 $KQ,}I  
asset                                                 资产，财产 G11cNr>*  
asset restructuring                             资产重组 nt HT  
assignment of duties                                 职责的划分 h6QWH  
assistant                                     助理，助理人员 &oN/_7y  
associated company                                 联属公司，联营公司 'p)QyL`d  
association                                        联合，结合；协会，社团 DrS?=C@  
assumption                                       假设，假定 otq,R6 ^  
at a given date                                         在某一特定时日 d]7*mzw^j  
attestation                                         鉴证，公证 mxL;;-  
attestation service                             鉴证服务 Bl4 dhBZoO  
audit adjustment                                审计调整 OmNn,PCl8  
audit areas                                        审计领域 pt})JMm  
audit conclusion                                审计结论 _S5gcPcF"  
audit effectiveness                             审计效果 G8P+A1 f/>  
audit efficiency                                  审计效率 =]KIkS3  
audit engagement letter                      审计业务约定书 NsmVddj  
audit evidence                                          审计证据 Xw(3j)xQ  
audit fee                                    审计费 4A o{M  
audit files                                          审计档案 I#c(J  
audit findings                                     审计中发现的事项 NbDda/7ki  
audit implementation stage                        审计实施阶段 t-EV h~D1p  
audit mark                                        审计标识 C'<'7g4  
audit materiality                                 审计重要性 ^pw7o6}  
audit method                                     审计方法 ZR mPP  
audit objective                                         审计目标，审计目的 04\Ta  
audit of financial statements                      会计报表审计，财务报表审计 8p,>y(o  
audit opinion                                     审计意见 8MQbLj'H  
audit period                                      被审计期间，被审计年度 MBO,\t.  
audit plan                                          审计计划 +$~8)95<B  
audit planning                                    编制审计计划，制定审计计划，审计计划 x!+Z{x  
audit planning stage                                  审计计划阶段 s01$fFJgO  
audit procedure                                审计程序 )0F^NU  
audit programme                               审计程序表，具体审计计划 O3xz|&xY&  
audit report                                       审计报告 L9J;8+ge  
audit report with a disclaimer of opinion           拒绝表示意见审计报告  8bGD  
audit report with a qualified opinion                 有保留意见的审计报告 L8D
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audit report with an adverse opinion                否定意见的审计报告 J/[7d?hI/  
audit report with dual dates                      双重日期审计报告 ]ut?&&*  
audit reporting stage                                 审计报告阶段 B$`d&7I;D  
audit responsibility                                   审计责任 hU+#S(t>b  
audit results                                      审计结果 @Yarz1  
audit risk                                          审计风险 JU2P%3  
audit sampling                                          审计抽样 PL!tk^;6-  
audit sampling techniques                         审计抽样方法，审计抽样技术 40+fGRyOL  
audit strategies                                  审计策略 
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audit summary                                         审计总结，审计小结 ]:!8 s\#  
audit team                                         审计小组 2<m Q,,j  
audit test                                    审计测试 m9I(TOw  
audit trail                                          审计轨迹 v?{vg?vI  
audit work                                        审计工作 7YD
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audit working paper                                 审计工作底稿 w'XSb.\)_m  
audited financial statement                        审计会计报表，已审计财务报表 -s33m]a;  
Auditing Guidelines (the～)                      审计规范指南 `W="g6(  
auditing standards                             审计准则 l3\9S#3-^  
audit-oriented working paper                          (审计)业务类工作底稿 8_Jj+  
authorisation                                     授权 BArJ"t*/z  
authorisation of transaction                       交易的授权 <L%HG  
availability                                         可获得性 (I!1sE!?1  
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balance                                      余额；差额；平衡 6ku8`WyoF  
balance sheet                                    资产负债表 YpiRF+G  
bank                                                 银行 k3/4Bt G/  
bank account                                    银行账户，银行户头 P 4H*jy@?  
bank statement                                 银行对账单 9M
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barter transaction                              易货交易，以物换物交易 ID+,[TM`  
basis of audit                                    审计依据 v$Dh.y  
basis of preparation                                (会计报表的)编制基础 k=FcPF"  
book of account                               账目，账簿 03] r*\  
borrowing                                         借款，贷款，借债 DWdLA~'t  
branch                                              分支，分支机构，分店 FfjC M7?  
brought forward                                (账户余额等的)承上年，承上期，承上页 37~rm  
budget                                              预算 '&/(oJ;O~  
building                                      建筑物；大楼 t3K>\ :  
business conditions                                  业务情况，经营情况 "wF*O"WQo  
business licence                               (企业等的)营业执照 Le_CIk 5YL  
business relation                                业务关系 M$#+W?m&  
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