[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 ;MH((M/AN  
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审计词汇英汉对照 BPgY_f  
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ability to continue as a going concern               持续经营能力 o< )"\f/,  
acceptability                                     可接受性，可接受程度 S #km`N`  
acceptable level of detection risk                     检查风险的可接受水平 fC6zDTis8A  
acceptance of engagement                       接受委托 QH ~;B[->  
accepting the engagement for the first time              首次接受委托 (>~:1  
access to asset                                         对资产的接触 }_,
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according to                                     根据，依据，依照 |qUi9#NUo  
account balance                                账户余额 3y#0Lb-y  
account for                                       对……进行会计处理，核算；解释 T22 4L.?  
accounting                                        会计，会计学 1Q[I$=-F  
accounting advisory serve                        会计咨询服务 DxuT23. (  
accounting firm                                 会计师事务所 {J#SpG 7  
accounting information                      会计信息，会计资料 Vr/UY79  
accounting period                             会计期间 ^,W;d
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accounting policies                                   会计政策 *uJ0ZO9  
accounting professional bodies                 会计职业组织，会计职业团体 HpbSf1VvAf  
accounting records                                   会计记录 `<Ry_}V  
accounting responsibility                           会计责任 ^,-2";2Xh  
accounting service                             会计服务 Ax"]+pb  
accounting standards                                会计准则 ^"lVTDsU  
Accounting Standards for Business Enterprises       企业会计准则 18*M  
accounting system                             会计系统 %5g(|Y]  
accounting treatment                                会计处理 /\7E&n:)2  
accuracy                                    准确性，精确性 2A>s a3\  
additional audit procedures                      追加审计程序 !TNp|U!  
addressee                                         收件人，收信人 aMU0BS"  
Administration of State-owned Assets  (the～)     国有资产管理局 d_7v1)j  
administrative laws and regulations                 行政法规 %:/@1r7o>  
adverse impact                                 不利影响，负面影响 D*T*of G  
adverse opinion                                反对意见 `kE ;V!n?  
advisory group                                  咨询组，顾问组 >z #^JR\6  
agency fee                                        代理费，代理费用 JxP&znng  
aggregate                                          总计，合计为…… pL [JGn  
alternation of document and record                 变造文件和记录 XRQz~Py  
alternative audit procedures                      替代审计程序，备选审计程序 nYFM^56>_  
amend                                              修改，修订 $O'IbA  
amortisation                                      摊销 0|i3#G_~  
analytical capacity                             分析能力 /Z~}dWI  
analytical procedures                               分析性程序 +,g3Xqs}X  
annual financial statements                        年度会计报表，年度财务报表 5%r:hO @S  
appendix                                          附录，附表 gT-"=AsxZQ  
applicable                                         适用的 ?)-#\z=6G  
applicable laws and regulations                 适用的法规 2gasH11M  
application systems                                  应用系统 ,1K`w:uhS  
apply consistently                              一贯地执行，一贯地实施 4UxxmREx;  
appropriate                                       适当的，合适的； pie8 3Wy>  
征用，挪用 f(Su  
appropriate authorization                          适当的授权 FF5|qCV/z  
appropriateness of audit evidence                    审计证据的适当性 mb\"qD5  
approval                                    批准，核准 ?zk#}Ex1  
assertion                                    (会计报表上的)认定；确认 =&K8~  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 1m~-q4D)V  
asset                                                 资产，财产 TSKT6
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asset restructuring                             资产重组 K[
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assignment of duties                                 职责的划分 drwD3jx0xv  
assistant                                     助理，助理人员 +0l-zd\  
associated company                                 联属公司，联营公司 Q 8H+=L:  
association                                        联合，结合；协会，社团 PDgd'y  
assumption                                       假设，假定 B?nw([4m  
at a given date                                         在某一特定时日 L*#W?WMM v  
attestation                                         鉴证，公证 <9dfbI)  
attestation service                             鉴证服务 Ee3-oHa  
audit adjustment                                审计调整 M!Ua/g=u  
audit areas                                        审计领域 ;Yve m  
audit conclusion                                审计结论 \\Z Ci`O  
audit effectiveness                             审计效果 BjyV&1tRV!  
audit efficiency                                  审计效率 c5em*qCw$  
audit engagement letter                      审计业务约定书 ,,c+R?D  
audit evidence                                          审计证据 Y"Ut  
audit fee                                    审计费 }'p"q)  
audit files                                          审计档案 .du2;`[$r  
audit findings                                     审计中发现的事项 s-801JpiJ  
audit implementation stage                        审计实施阶段 kBeYl+*pk  
audit mark                                        审计标识 E[ttamU  
audit materiality                                 审计重要性
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audit method                                     审计方法 ;#?G2AAv  
audit objective                                         审计目标，审计目的 IZ_?1%q>}  
audit of financial statements                      会计报表审计，财务报表审计 &_$0lIDQ  
audit opinion                                     审计意见 iLt2L;v>h  
audit period                                      被审计期间，被审计年度 at+Nd K  
audit plan                                          审计计划 ipe8U1Sc  
audit planning                                    编制审计计划，制定审计计划，审计计划 QJy1j~9x  
audit planning stage                                  审计计划阶段 Al1}Ir  
audit procedure                                审计程序 _iF*BnmN  
audit programme                               审计程序表，具体审计计划 v[<x>?iD_  
audit report                                       审计报告 - A,UqEt  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 oZ_,
WwnE  
audit report with a qualified opinion                 有保留意见的审计报告 eg1Mdg\a  
audit report with an adverse opinion                否定意见的审计报告 P''>wjMH0  
audit report with dual dates                      双重日期审计报告 8#nAs\^  
audit reporting stage                                 审计报告阶段 }X/>WiGh:  
audit responsibility                                   审计责任 /|p\l"  
audit results                                      审计结果 V!Pe%.>  
audit risk                                          审计风险 tR\cS)  
audit sampling                                          审计抽样 j#jwK(:]  
audit sampling techniques                         审计抽样方法，审计抽样技术 $ ~%w21?&  
audit strategies                                  审计策略 hTQ8y10a  
audit summary                                         审计总结，审计小结 ;4QE.&s`  
audit team                                         审计小组 0|DyYu  
audit test                                    审计测试 N*f]NCSi  
audit trail                                          审计轨迹 GOsOFs" I  
audit work                                        审计工作 ,<BV5~T.|  
audit working paper                                 审计工作底稿 Iw4[D#o  
audited financial statement                        审计会计报表，已审计财务报表 V-(*{/^"  
Auditing Guidelines (the～)                      审计规范指南 TkR#Kzv380  
auditing standards                             审计准则 y>X(GF^  
audit-oriented working paper                          (审计)业务类工作底稿 Pm]lr|Q{I  
authorisation                                     授权 X%$1%)C9  
authorisation of transaction                       交易的授权 ;\(LovUy6  
availability                                         可获得性 A%cJ5dF8~  
B 1QPz|3f@\  
balance                                      余额；差额；平衡 9PUobV_^Wo  
balance sheet                                    资产负债表 ?kK3%uJy&  
bank                                                 银行 ^#t6/fY.#  
bank account                                    银行账户，银行户头 =M6{{lI/  
bank statement                                 银行对账单 {PkR6.XhR  
barter transaction                              易货交易，以物换物交易 2Ab`i!#  
basis of audit                                    审计依据 Y!`pF  
basis of preparation                                (会计报表的)编制基础 `-.6;T}2U  
book of account                               账目，账簿 &;bey4_J  
borrowing                                         借款，贷款，借债 <KJ|U0/jGd  
branch                                              分支，分支机构，分店 RG=i74a  
brought forward                                (账户余额等的)承上年，承上期，承上页 ,vo]WIQ\:  
budget                                              预算 JAM]neKiX  
building                                      建筑物；大楼 ,rjl|F* T  
business conditions                                  业务情况，经营情况 N,Js8Z"  
business licence                               (企业等的)营业执照 vQGv4  
business relation                                业务关系 2r!- zEV  
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