[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 h2C1'+Q{9  
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审计词汇英汉对照 Sk 10"DB/  
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ability to continue as a going concern               持续经营能力 !.ot&EbE
 
acceptability                                     可接受性，可接受程度 MJ:>ZRXCE  
acceptable level of detection risk                     检查风险的可接受水平 -O=a"G=  
acceptance of engagement                       接受委托 >@o}l:*  
accepting the engagement for the first time              首次接受委托 \PB~6  
access to asset                                         对资产的接触 !B_?_ a  
according to                                     根据，依据，依照 fC4D#  
account balance                                账户余额 n/3g x4.g  
account for                                       对……进行会计处理，核算；解释 $&|*v1rH  
accounting                                        会计，会计学 .h8%zB#|i  
accounting advisory serve                        会计咨询服务 T8i9  
accounting firm                                 会计师事务所 6:Nz=sw8  
accounting information                      会计信息，会计资料 y`EcBf  
accounting period                             会计期间 @Pc]qu  
accounting policies                                   会计政策 \Ka WR  
accounting professional bodies                 会计职业组织，会计职业团体 -\`n{$OR  
accounting records                                   会计记录 *QF3l0&  
accounting responsibility                           会计责任 %q@eCN  
accounting service                             会计服务 [[PUK{P0  
accounting standards                                会计准则 sy Yg, G[  
Accounting Standards for Business Enterprises       企业会计准则 LyB$~wZx~@  
accounting system                             会计系统 M_2[Wypw  
accounting treatment                                会计处理 a9q68  
accuracy                                    准确性，精确性 !$>d75zli  
additional audit procedures                      追加审计程序 k]Y#-Q1p~  
addressee                                         收件人，收信人 q(Y<cJ?X  
Administration of State-owned Assets  (the～)     国有资产管理局 O]n"aAu@  
administrative laws and regulations                 行政法规 lq$1CI  
adverse impact                                 不利影响，负面影响 3d.JV'C'c  
adverse opinion                                反对意见 Oifu ?f<r  
advisory group                                  咨询组，顾问组 1a)NM#  
agency fee                                        代理费，代理费用 26E"Ui5q  
aggregate                                          总计，合计为…… Xz=MM0o  
alternation of document and record                 变造文件和记录 ~7!J/LHg  
alternative audit procedures                      替代审计程序，备选审计程序 Y'n TyH  
amend                                              修改，修订 <)zh2UI  
amortisation                                      摊销 HB$*xS1  
analytical capacity                             分析能力 0C}7=_?  
analytical procedures                               分析性程序 ;C%D+"l1g  
annual financial statements                        年度会计报表，年度财务报表 1WPDMLuN  
appendix                                          附录，附表 <,l&),  
applicable                                         适用的 buRXzSR  
applicable laws and regulations                 适用的法规 ctOC.  
application systems                                  应用系统 DsqsMlB{  
apply consistently                              一贯地执行，一贯地实施 "RH2%  
appropriate                                       适当的，合适的； !GMb~  
征用，挪用 B7TA:K   
appropriate authorization                          适当的授权 6:B[8otQ  
appropriateness of audit evidence                    审计证据的适当性 ,{7wvXP  
approval                                    批准，核准 7g5sJj  
assertion                                    (会计报表上的)认定；确认 qqSk*oH~  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 GD|uU   
asset                                                 资产，财产 9c806>]U^  
asset restructuring                             资产重组 TeQWrms  
assignment of duties                                 职责的划分 {t[j>_MYw  
assistant                                     助理，助理人员 7I`e5\ u  
associated company                                 联属公司，联营公司 MyuFZ7Q4$  
association                                        联合，结合；协会，社团 $qy%Q]  
assumption                                       假设，假定 =4y
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at a given date                                         在某一特定时日 !O)Ruwy  
attestation                                         鉴证，公证 anA>'63  
attestation service                             鉴证服务 :SSe0ZZ_6b  
audit adjustment                                审计调整 Y{@ez  
audit areas                                        审计领域 1bd(JL  
audit conclusion                                审计结论 E$f.&< >T  
audit effectiveness                             审计效果 gOO\` #  
audit efficiency                                  审计效率 B4GgR ,P@S  
audit engagement letter                      审计业务约定书 1d|+7  
audit evidence                                          审计证据 /l0\SVwa>  
audit fee                                    审计费 sxl29y^*  
audit files                                          审计档案 tp_*U,  
audit findings                                     审计中发现的事项 vgHMVzxj  
audit implementation stage                        审计实施阶段 j*g5f  
audit mark                                        审计标识 J`uV $l:  
audit materiality                                 审计重要性 ar=uDb;  
audit method                                     审计方法 >&e|ins^N  
audit objective                                         审计目标，审计目的 6I72;e^!  
audit of financial statements                      会计报表审计，财务报表审计 .!,T>:R  
audit opinion                                     审计意见 #=5/D@  
audit period                                      被审计期间，被审计年度 k%/Z.4vQG  
audit plan                                          审计计划 vz,l{0v  
audit planning                                    编制审计计划，制定审计计划，审计计划
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audit planning stage                                  审计计划阶段 hFZ7
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audit procedure                                审计程序 D^I%tn=F  
audit programme                               审计程序表，具体审计计划 G*mk 19Z  
audit report                                       审计报告 CP'?Om2  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 ,K6s'3O(LW  
audit report with a qualified opinion                 有保留意见的审计报告 tH2y:o72  
audit report with an adverse opinion                否定意见的审计报告 6N:fq  
audit report with dual dates                      双重日期审计报告 }X)mZyM[  
audit reporting stage                                 审计报告阶段 1N1MD@C?P  
audit responsibility                                   审计责任 ,F.\z
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audit results                                      审计结果 T
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audit risk                                          审计风险 :u
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audit sampling                                          审计抽样 =5oE|F%  
audit sampling techniques                         审计抽样方法，审计抽样技术 Obrv5%'  
audit strategies                                  审计策略 9Rzu0:r.,  
audit summary                                         审计总结，审计小结 |OUr=b  
audit team                                         审计小组 eFp4MD8?  
audit test                                    审计测试 7P?z{x':T  
audit trail                                          审计轨迹 dMQtW3stY  
audit work                                        审计工作
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audit working paper                                 审计工作底稿 TV#pUQ3K  
audited financial statement                        审计会计报表，已审计财务报表 x;99[C!$  
Auditing Guidelines (the～)                      审计规范指南 =" #O1$  
auditing standards                             审计准则 u8v;O}#  
audit-oriented working paper                          (审计)业务类工作底稿 1x ar L))  
authorisation                                     授权 BEx? bf@|]  
authorisation of transaction                       交易的授权 weU'3nNN  
availability                                         可获得性 u=5&e)v3  
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balance                                      余额；差额；平衡 i!LEA/"V  
balance sheet                                    资产负债表 /w^}(IJ4  
bank                                                 银行 ZC@ 33Q(  
bank account                                    银行账户，银行户头 '0[D-jEr  
bank statement                                 银行对账单 !=3[Bm
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barter transaction                              易货交易，以物换物交易 5(^&0c> P  
basis of audit                                    审计依据 uwXquOw  
basis of preparation                                (会计报表的)编制基础 7$b!-I+a2  
book of account                               账目，账簿 M^AwOR7<  
borrowing                                         借款，贷款，借债 >u ,Ac:  
branch                                              分支，分支机构，分店 u K6R+a  
brought forward                                (账户余额等的)承上年，承上期，承上页 3~;LNi  
budget                                              预算 U} ~SY  
building                                      建筑物；大楼 L%}k.)yev  
business conditions                                  业务情况，经营情况 2
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business licence                               (企业等的)营业执照 ARGtWW~:  
business relation                                业务关系 Fo=Icvo  
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