[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 _"b[UT}m  
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审计词汇英汉对照 7Nu.2 qE  
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ability to continue as a going concern               持续经营能力 gk&  
acceptability                                     可接受性，可接受程度 JDp"!x{O  
acceptable level of detection risk                     检查风险的可接受水平 }0Q_yuzx0m  
acceptance of engagement                       接受委托 z|pC*1A\  
accepting the engagement for the first time              首次接受委托 [;?CO<  
access to asset                                         对资产的接触 Rm^3K  
according to                                     根据，依据，依照 /2%646  
account balance                                账户余额 w"A.*8Iu  
account for                                       对……进行会计处理，核算；解释 zv~dW4'  
accounting                                        会计，会计学 i?{cB!7  
accounting advisory serve                        会计咨询服务 0|a,bwZ  
accounting firm                                 会计师事务所 ~Ox !7Lp  
accounting information                      会计信息，会计资料 2.,4b-^  
accounting period                             会计期间 thT2U8%T  
accounting policies                                   会计政策 aR- ?t14  
accounting professional bodies                 会计职业组织，会计职业团体 })?t:zX#*  
accounting records                                   会计记录 -2o_ L?  
accounting responsibility                           会计责任 y'$Re  
accounting service                             会计服务 No|T
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accounting standards                                会计准则 %<^IAMkp  
Accounting Standards for Business Enterprises       企业会计准则 z CS.P.$  
accounting system                             会计系统 +D3w2C
 
accounting treatment                                会计处理 mz[Q]e~&i  
accuracy                                    准确性，精确性 3PLYC}Jq  
additional audit procedures                      追加审计程序 AmyZ9
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addressee                                         收件人，收信人 nzcXL =^r3  
Administration of State-owned Assets  (the～)     国有资产管理局 b.N$eJlQ&  
administrative laws and regulations                 行政法规 SS)9+0$  
adverse impact                                 不利影响，负面影响 D1ep7ykY  
adverse opinion                                反对意见 ,8tk]W[C  
advisory group                                  咨询组，顾问组 X[e:fW[e)  
agency fee                                        代理费，代理费用 Z9)-kRQz=r  
aggregate                                          总计，合计为…… )z".lw  
alternation of document and record                 变造文件和记录 =._V$:a6o  
alternative audit procedures                      替代审计程序，备选审计程序 ^\(<s  
amend                                              修改，修订 DN$[rCi7  
amortisation                                      摊销 c:d.mkF\  
analytical capacity                             分析能力 ++gWyzD  
analytical procedures                               分析性程序 >bLhCgF:"  
annual financial statements                        年度会计报表，年度财务报表 |ee A>z"I  
appendix                                          附录，附表 e|-%-juI  
applicable                                         适用的 z^FJ  
applicable laws and regulations                 适用的法规 a'Vz|SG  
application systems                                  应用系统 +u[^
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apply consistently                              一贯地执行，一贯地实施 ~Y_5q)t(  
appropriate                                       适当的，合适的； >z"\l  
征用，挪用 PxvD0GTW  
appropriate authorization                          适当的授权 {%&!x;%  
appropriateness of audit evidence                    审计证据的适当性 3FglzJ  
approval                                    批准，核准 T4JG5  
assertion                                    (会计报表上的)认定；确认 J4woZ{d  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平  K!<3|d  
asset                                                 资产，财产 _;!$1lM[  
asset restructuring                             资产重组 ,6EFJVu \  
assignment of duties                                 职责的划分 2gN78
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assistant                                     助理，助理人员 ]YciLc(  
associated company                                 联属公司，联营公司 zMg (\8  
association                                        联合，结合；协会，社团 fi tsu"G  
assumption                                       假设，假定  d5YL=o  
at a given date                                         在某一特定时日 /S #Z.T~~  
attestation                                         鉴证，公证 B>kVJK`X  
attestation service                             鉴证服务 0^25uAD=  
audit adjustment                                审计调整 hWz/PK,  
audit areas                                        审计领域 Y(/y,bJ?jp  
audit conclusion                                审计结论 6N#0D2~^  
audit effectiveness                             审计效果 !^x;4@Ejm  
audit efficiency                                  审计效率 cHAq[Ebp2!  
audit engagement letter                      审计业务约定书 W [G5+*i  
audit evidence                                          审计证据 nw  
audit fee                                    审计费 =e"RE/q2  
audit files                                          审计档案 [W8"Mc|ve  
audit findings                                     审计中发现的事项 #trb4c{{5  
audit implementation stage                        审计实施阶段 \hO}3;*&  
audit mark                                        审计标识 GQ8A}gwH  
audit materiality                                 审计重要性 C9j3|]nyL  
audit method                                     审计方法 r}4  
audit objective                                         审计目标，审计目的 ?Z2_y-  
audit of financial statements                      会计报表审计，财务报表审计 \uyZl2=WWa  
audit opinion                                     审计意见 k+
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audit period                                      被审计期间，被审计年度 5{|tE!  
audit plan                                          审计计划 1]wo    
audit planning                                    编制审计计划，制定审计计划，审计计划 9$WA<1PK+  
audit planning stage                                  审计计划阶段 fAT+x1J\  
audit procedure                                审计程序 r]B`\XWz  
audit programme                               审计程序表，具体审计计划 Ge=|RAw3  
audit report                                       审计报告 \!Wph5wA  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 l|S_10x5  
audit report with a qualified opinion                 有保留意见的审计报告 G Tz>}
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audit report with an adverse opinion                否定意见的审计报告 ai]KH7  
audit report with dual dates                      双重日期审计报告 iI$;%uY3g  
audit reporting stage                                 审计报告阶段 \^3cN
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audit responsibility                                   审计责任 g?gF*^_0  
audit results                                      审计结果 K9_@[}Ge  
audit risk                                          审计风险 ] ]lN[J  
audit sampling                                          审计抽样 ~(-df>  
audit sampling techniques                         审计抽样方法，审计抽样技术 J] )gXVR M  
audit strategies                                  审计策略 qM(@wFg  
audit summary                                         审计总结，审计小结 k0IztFyj:R  
audit team                                         审计小组 c9ea%7o{0a  
audit test                                    审计测试 ;XI=Y"h{%  
audit trail                                          审计轨迹 {O_`eS  
audit work                                        审计工作 AmX ~KK  
audit working paper                                 审计工作底稿 M6lNdK  
audited financial statement                        审计会计报表，已审计财务报表 -1%AM40j  
Auditing Guidelines (the～)                      审计规范指南 4vMjVbr  
auditing standards                             审计准则 A,;[9J2\&  
audit-oriented working paper                          (审计)业务类工作底稿 *EF`s~  
authorisation                                     授权 Dq<!wtFG[  
authorisation of transaction                       交易的授权 | E\u  
availability                                         可获得性 l:14uWu|  
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balance                                      余额；差额；平衡 RwoAZ]Zg]  
balance sheet                                    资产负债表 ;0nL1R]w(  
bank                                                 银行 1$nuh@-ys  
bank account                                    银行账户，银行户头 i{}Q5iy  
bank statement                                 银行对账单 t&MLgu  
barter transaction                              易货交易，以物换物交易 gCZm7dgo  
basis of audit                                    审计依据  Y.#:l<  
basis of preparation                                (会计报表的)编制基础 Vy+kq_9  
book of account                               账目，账簿 '^`%  
borrowing                                         借款，贷款，借债 yhxZ^(I  
branch                                              分支，分支机构，分店 _53NuEM1  
brought forward                                (账户余额等的)承上年，承上期，承上页 P] Xl  
budget                                              预算 PX5U)  
building                                      建筑物；大楼 "vo o!&<  
business conditions                                  业务情况，经营情况 n7,LfO#  
business licence                               (企业等的)营业执照 0GcOI
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business relation                                业务关系 #RWmP$+#=  
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