[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 Hmhsb2`\  
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审计词汇英汉对照 K8BlEF`  
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A !.O[@A\.-  
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ability to continue as a going concern               持续经营能力 C Q iHk  
acceptability                                     可接受性，可接受程度  # .( f7~  
acceptable level of detection risk                     检查风险的可接受水平 t5K#nRd Z:  
acceptance of engagement                       接受委托 H\<0{#F  
accepting the engagement for the first time              首次接受委托 =+T0[|gc(r  
access to asset                                         对资产的接触 7p':a)  
according to                                     根据，依据，依照 md18q:AG)  
account balance                                账户余额 &Fuk+Cu{  
account for                                       对……进行会计处理，核算；解释 wG)[Ik6:  
accounting                                        会计，会计学 DaHbOs_<  
accounting advisory serve                        会计咨询服务 S[
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accounting firm                                 会计师事务所 Ev [?5R  
accounting information                      会计信息，会计资料 )c9Xp:  
accounting period                             会计期间 7zE1>.  
accounting policies                                   会计政策 /@&o%I3h  
accounting professional bodies                 会计职业组织，会计职业团体 ZTfW_0   
accounting records                                   会计记录 )AdwA+-x  
accounting responsibility                           会计责任 F 8sOc&L  
accounting service                             会计服务 40].:9VG  
accounting standards                                会计准则 `}sFT:1&  
Accounting Standards for Business Enterprises       企业会计准则 <GQ=PrT|/  
accounting system                             会计系统 qyKR]%yzi  
accounting treatment                                会计处理 |HY{Q 1%
  
accuracy                                    准确性，精确性 4s_5>r4  
additional audit procedures                      追加审计程序 0~WXA=XG  
addressee                                         收件人，收信人  Q$`uZ  
Administration of State-owned Assets  (the～)     国有资产管理局 f!5w +6(  
administrative laws and regulations                 行政法规 RX?!MDO  
adverse impact                                 不利影响，负面影响 `uusUw-Gf  
adverse opinion                                反对意见 ]=xX_  
advisory group                                  咨询组，顾问组 DQV9=  
agency fee                                        代理费，代理费用 \?8q&o1=]  
aggregate                                          总计，合计为…… T7 /DH  
alternation of document and record                 变造文件和记录 T5T[$%]6  
alternative audit procedures                      替代审计程序，备选审计程序 "ixea- 2  
amend                                              修改，修订 |)%H_TXTy  
amortisation                                      摊销 -}oH],C  
analytical capacity                             分析能力 \/Q~C!  
analytical procedures                               分析性程序 Tl-%;X <X  
annual financial statements                        年度会计报表，年度财务报表 f61vE  
appendix                                          附录，附表 Qu8=zI>t  
applicable                                         适用的 ,`a
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applicable laws and regulations                 适用的法规 e F}KOOfC  
application systems                                  应用系统 t&5Ne ?  
apply consistently                              一贯地执行，一贯地实施 >zfx2wh\a  
appropriate                                       适当的，合适的； N;!!*
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征用，挪用 i7YUyU  
appropriate authorization                          适当的授权 p*@t$0i  
appropriateness of audit evidence                    审计证据的适当性 152
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approval                                    批准，核准 &P35\q   
assertion                                    (会计报表上的)认定；确认 Nqd9)WQ  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 Wk/Q~o  
asset                                                 资产，财产 0xCe6{86  
asset restructuring                             资产重组 IFa~`Gf[  
assignment of duties                                 职责的划分 +s`cXTlFrk  
assistant                                     助理，助理人员 $X\2h+ Os  
associated company                                 联属公司，联营公司 @/$i -?E  
association                                        联合，结合；协会，社团 ).e}.Z6[i`  
assumption                                       假设，假定 ^AOJ^@H^>  
at a given date                                         在某一特定时日 Jx`7W1%T  
attestation                                         鉴证，公证 MMD=4;X  
attestation service                             鉴证服务 j*f\Z!EeZ  
audit adjustment                                审计调整 U-,s/VQ?  
audit areas                                        审计领域 P&tw!B  
audit conclusion                                审计结论 u:l<NWF^  
audit effectiveness                             审计效果 itiSZL,  
audit efficiency                                  审计效率 8+Gwv SDU  
audit engagement letter                      审计业务约定书 ?pd/cj^  
audit evidence                                          审计证据 N0\<B-8+,>  
audit fee                                    审计费 H`q[!5~8  
audit files                                          审计档案 JlRNJ#h>  
audit findings                                     审计中发现的事项 gCVOm-*:  
audit implementation stage                        审计实施阶段 o^ow v(  
audit mark                                        审计标识 m,]9\0GUd  
audit materiality                                 审计重要性 \GioSg  
audit method                                     审计方法 a gL@A  
audit objective                                         审计目标，审计目的 %hH> %  
audit of financial statements                      会计报表审计，财务报表审计 [[';Hi^  
audit opinion                                     审计意见 /Q:m
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audit period                                      被审计期间，被审计年度 `Nz`5}8.?  
audit plan                                          审计计划 wPcEv
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audit planning                                    编制审计计划，制定审计计划，审计计划 m$pRA0s2`  
audit planning stage                                  审计计划阶段 *1_Ef).  
audit procedure                                审计程序 hK{<&T  
audit programme                               审计程序表，具体审计计划 @" umY-1f  
audit report                                       审计报告 {L.uLr_?e  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 U.$Th_  
audit report with a qualified opinion                 有保留意见的审计报告 ^/x\HGrw  
audit report with an adverse opinion                否定意见的审计报告 &=:3/;c  
audit report with dual dates                      双重日期审计报告 %S$$*|_ G  
audit reporting stage                                 审计报告阶段 3r,Kt&2$  
audit responsibility                                   审计责任 HN5,MD[  
audit results                                      审计结果 a <F2]H=J  
audit risk                                          审计风险 e VQ-?DK  
audit sampling                                          审计抽样 I-Ut7W   
audit sampling techniques                         审计抽样方法，审计抽样技术 qss)5a/x.  
audit strategies                                  审计策略 Ra H1aS(  
audit summary                                         审计总结，审计小结 ub`zS-vb  
audit team                                         审计小组 zE/\2F$  
audit test                                    审计测试 F>X<=YO0  
audit trail                                          审计轨迹 w $`w
 
audit work                                        审计工作 %p&y/^=0I  
audit working paper                                 审计工作底稿 Nqz6_!  
audited financial statement                        审计会计报表，已审计财务报表 fWi/mK3c  
Auditing Guidelines (the～)                      审计规范指南 SN\c2^#  
auditing standards                             审计准则 yg~@}_C2_  
audit-oriented working paper                          (审计)业务类工作底稿 ###>0(n  
authorisation                                     授权 5)hfI7{d  
authorisation of transaction                       交易的授权 `QW=<Le?  
availability                                         可获得性 *BF[thB:a  
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balance                                      余额；差额；平衡 ?0+g.,9  
balance sheet                                    资产负债表 `
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bank                                                 银行 r=54@`O!  
bank account                                    银行账户，银行户头 * >8EMq\^  
bank statement                                 银行对账单 yq^Ma  
barter transaction                              易货交易，以物换物交易 R*S:/s  
basis of audit                                    审计依据 @_#\qGY  
basis of preparation                                (会计报表的)编制基础 ?~yJ7~3TS<  
book of account                               账目，账簿 MPw?HpM  
borrowing                                         借款，贷款，借债 jcBZ#|B7;  
branch                                              分支，分支机构，分店 '
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brought forward                                (账户余额等的)承上年，承上期，承上页 've[Mx  
budget                                              预算 D&~%w!  
building                                      建筑物；大楼 $z 5kA9  
business conditions                                  业务情况，经营情况 gxAy{ t  
business licence                               (企业等的)营业执照 !7MRHI/0C  
business relation                                业务关系 'V&Uh]>  
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