[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 %Sr/'7 K  
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审计词汇英汉对照 ~CgKU8  
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ability to continue as a going concern               持续经营能力 6:O3>'
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acceptability                                     可接受性，可接受程度 $_CE!_G&)  
acceptable level of detection risk                     检查风险的可接受水平 bwR_ uF  
acceptance of engagement                       接受委托 M9'Qs m  
accepting the engagement for the first time              首次接受委托 \>0%E{CR  
access to asset                                         对资产的接触 2`hc0 IE  
according to                                     根据，依据，依照 9?a-1  
account balance                                账户余额 "| 0g 1rd  
account for                                       对……进行会计处理，核算；解释 83~ Gu[  
accounting                                        会计，会计学 mX
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accounting advisory serve                        会计咨询服务  =+9.X8SP  
accounting firm                                 会计师事务所 \g<9_  
accounting information                      会计信息，会计资料 k>y68_  
accounting period                             会计期间 /HbxY  
accounting policies                                   会计政策 ~WXT0-,  
accounting professional bodies                 会计职业组织，会计职业团体 ngJi;9X8*t  
accounting records                                   会计记录 c`}-i6  
accounting responsibility                           会计责任 M
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accounting service                             会计服务 N=FU>qbz  
accounting standards                                会计准则 |g<
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Accounting Standards for Business Enterprises       企业会计准则 ~nJcHJ1nb4  
accounting system                             会计系统 Seh[".l  
accounting treatment                                会计处理  SbQ Ri  
accuracy                                    准确性，精确性 VP[
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additional audit procedures                      追加审计程序 GWo^hIfJ  
addressee                                         收件人，收信人 8}9|hT;  
Administration of State-owned Assets  (the～)     国有资产管理局 r2A%.bL#  
administrative laws and regulations                 行政法规 MDn+K#
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adverse impact                                 不利影响，负面影响 ^*.S7.;2o  
adverse opinion                                反对意见 .J:04t1  
advisory group                                  咨询组，顾问组 ?&$??r^i  
agency fee                                        代理费，代理费用 09z%y[z  
aggregate                                          总计，合计为…… k x,9n)  
alternation of document and record                 变造文件和记录 ,FR FH8p  
alternative audit procedures                      替代审计程序，备选审计程序 *fyC@fI>  
amend                                              修改，修订 *#+e_)d  
amortisation                                      摊销 qj*IKS  
analytical capacity                             分析能力 W/_=S+C vK  
analytical procedures                               分析性程序 Lt ;!q b.  
annual financial statements                        年度会计报表，年度财务报表 &2IrST{d:V  
appendix                                          附录，附表 @i'24Q[6  
applicable                                         适用的 EWuuNf  
applicable laws and regulations                 适用的法规 Y@x }b{3  
application systems                                  应用系统 9Fb|B  
apply consistently                              一贯地执行，一贯地实施 ^ .bYLF  
appropriate                                       适当的，合适的； "#bL/b'{  
征用，挪用 U :6 J~  
appropriate authorization                          适当的授权 hz#S b~g  
appropriateness of audit evidence                    审计证据的适当性 . Rt_j  
approval                                    批准，核准 vlYDhjZk#  
assertion                                    (会计报表上的)认定；确认 ?^]29p_  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 t}m6];  
asset                                                 资产，财产 0tbximmDb  
asset restructuring                             资产重组 <hlH@[7!  
assignment of duties                                 职责的划分 9F+i+(\,b  
assistant                                     助理，助理人员 XrR@cDNx{  
associated company                                 联属公司，联营公司 )o!y7MTl  
association                                        联合，结合；协会，社团 ,4dES|)sP  
assumption                                       假设，假定 @Dc?fyY*o<  
at a given date                                         在某一特定时日 0v6(A4Y  
attestation                                         鉴证，公证 v&g(6~b_>  
attestation service                             鉴证服务 2q}M1-^  
audit adjustment                                审计调整 9>~UqP9  
audit areas                                        审计领域 48X; 'b,h  
audit conclusion                                审计结论 r~q*E'n  
audit effectiveness                             审计效果 tln* Baq  
audit efficiency                                  审计效率 &8!*u3  
audit engagement letter                      审计业务约定书 ZUGuV@&-T  
audit evidence                                          审计证据 6GVj13Nr  
audit fee                                    审计费 2yqm$i9C  
audit files                                          审计档案 'G1~\CT  
audit findings                                     审计中发现的事项 L \0nO i  
audit implementation stage                        审计实施阶段 2`4
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audit mark                                        审计标识 &sbA:xZBA  
audit materiality                                 审计重要性 x17cMfCH%  
audit method                                     审计方法 l!Q |]-.@  
audit objective                                         审计目标，审计目的 #fgRF  
audit of financial statements                      会计报表审计，财务报表审计 {XYv&K  
audit opinion                                     审计意见 Y9F78 =Q  
audit period                                      被审计期间，被审计年度 S.o 9AUv9  
audit plan                                          审计计划 hDc,#~!  
audit planning                                    编制审计计划，制定审计计划，审计计划 pQ0yZpN%;  
audit planning stage                                  审计计划阶段 lhZWL}l  
audit procedure                                审计程序 0:-i  
audit programme                               审计程序表，具体审计计划 .<JD'%?"  
audit report                                       审计报告 J;+AG^U<  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 77/&M^0  
audit report with a qualified opinion                 有保留意见的审计报告 `5}XmSJ?5  
audit report with an adverse opinion                否定意见的审计报告 i9}n\r0=c  
audit report with dual dates                      双重日期审计报告 $q#|B3N%  
audit reporting stage                                 审计报告阶段 [uO
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audit responsibility                                   审计责任 7aTo!T  
audit results                                      审计结果 5A]IiX4Z  
audit risk                                          审计风险 9:0JWW^so  
audit sampling                                          审计抽样 <qH>[
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audit sampling techniques                         审计抽样方法，审计抽样技术 ;w1?EdaO  
audit strategies                                  审计策略 u?[P@_i<  
audit summary                                         审计总结，审计小结 xQs2)  
audit team                                         审计小组 =8OPjcX.V  
audit test                                    审计测试 .Ajs0 T2  
audit trail                                          审计轨迹 "Yw-1h`fR  
audit work                                        审计工作 cWIX!tc8  
audit working paper                                 审计工作底稿 ,lm.~%}P*  
audited financial statement                        审计会计报表，已审计财务报表 k)\Yl`4au  
Auditing Guidelines (the～)                      审计规范指南 GRz`fO  
auditing standards                             审计准则 N>;"r]Rl"  
audit-oriented working paper                          (审计)业务类工作底稿 <~# ZtD$G  
authorisation                                     授权 PQAN,d  
authorisation of transaction                       交易的授权 > *%ySlZbs  
availability                                         可获得性 ;;BQuG  
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balance                                      余额；差额；平衡 SZJ~ktXC-V  
balance sheet                                    资产负债表 cw#p!mOi~  
bank                                                 银行 Mj5=
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bank account                                    银行账户，银行户头 m;o \.s  
bank statement                                 银行对账单 E@QsuS2&  
barter transaction                              易货交易，以物换物交易 ^!H8"CdC3  
basis of audit                                    审计依据 -Zfzl`r
 
basis of preparation                                (会计报表的)编制基础 5}gcJjz  
book of account                               账目，账簿 M`HXUA4  
borrowing                                         借款，贷款，借债 Nb\4Mv`  
branch                                              分支，分支机构，分店 Q%~b(4E^7P  
brought forward                                (账户余额等的)承上年，承上期，承上页 H@2JL.(k  
budget                                              预算 >L#&L?#  
building                                      建筑物；大楼  En3Q%  
business conditions                                  业务情况，经营情况 7dI+aJ  
business licence                               (企业等的)营业执照 k{Yj!C> #  
business relation                                业务关系 g<oSTAw  
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