[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 tt>=V
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审计词汇英汉对照  Z@`HFZJ  
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ability to continue as a going concern               持续经营能力 'H,l\i@"  
acceptability                                     可接受性，可接受程度 wA}+E)x/C  
acceptable level of detection risk                     检查风险的可接受水平 c8jq.y v  
acceptance of engagement                       接受委托 ) 4'@=q  
accepting the engagement for the first time              首次接受委托 ^UK6q2[  
access to asset                                         对资产的接触 nEm+cHHo?  
according to                                     根据，依据，依照 ,!4(B1@  
account balance                                账户余额 #VEHyz6P  
account for                                       对……进行会计处理，核算；解释 ]={{$}8.  
accounting                                        会计，会计学 D*j\g
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accounting advisory serve                        会计咨询服务 Wz7jB6AWA  
accounting firm                                 会计师事务所 4<&`\<jZ  
accounting information                      会计信息，会计资料 @YTZnGG*  
accounting period                             会计期间 f/qG:yTV`  
accounting policies                                   会计政策 L1k_AC1.M
 
accounting professional bodies                 会计职业组织，会计职业团体 NUH#  
accounting records                                   会计记录 ,9p 4(jjX  
accounting responsibility                           会计责任 qzqv-{.h  
accounting service                             会计服务 `D%bZ%25c  
accounting standards                                会计准则 lH^[b[  
Accounting Standards for Business Enterprises       企业会计准则 iB5Se  
accounting system                             会计系统 `=Hh5;ep  
accounting treatment                                会计处理 Xu:Sh<:R  
accuracy                                    准确性，精确性 ;[@< ,  
additional audit procedures                      追加审计程序 ?J~(qaa;  
addressee                                         收件人，收信人 puz~Rfn#*  
Administration of State-owned Assets  (the～)     国有资产管理局 nV%1/e"5  
administrative laws and regulations                 行政法规 T
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adverse impact                                 不利影响，负面影响 2@aVoqrq#  
adverse opinion                                反对意见 B
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advisory group                                  咨询组，顾问组 yggQ4y6  
agency fee                                        代理费，代理费用 dg4
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aggregate                                          总计，合计为…… :WTO*M  
alternation of document and record                 变造文件和记录 Khxl'qj  
alternative audit procedures                      替代审计程序，备选审计程序 x,z+l-y  
amend                                              修改，修订 ?j8F5(HF?  
amortisation                                      摊销 ><[($Gq`g  
analytical capacity                             分析能力 Uok?FEN  
analytical procedures                               分析性程序 p/xxoU  
annual financial statements                        年度会计报表，年度财务报表 u%S&EuX  
appendix                                          附录，附表 VZ;ASA?;  
applicable                                         适用的 8hi|F\$_h  
applicable laws and regulations                 适用的法规 P-VK=Y1q  
application systems                                  应用系统 W9?Vh{w  
apply consistently                              一贯地执行，一贯地实施 Q%(LMq4UG  
appropriate                                       适当的，合适的； @twClk.s  
征用，挪用 BXVmt!S5F  
appropriate authorization                          适当的授权 ;K0kQ<y-Y  
appropriateness of audit evidence                    审计证据的适当性 5/Q^p"  
approval                                    批准，核准 ucyz>TL0  
assertion                                    (会计报表上的)认定；确认 =$IjN v(?  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 : \w\K:
 
asset                                                 资产，财产 n=n!Hn  
asset restructuring                             资产重组 vO"Sy{)Z>  
assignment of duties                                 职责的划分 A -G?@U  
assistant                                     助理，助理人员 XU .FLNe  
associated company                                 联属公司，联营公司 b&Qj`j4]ZM  
association                                        联合，结合；协会，社团 hd.^ZD7  
assumption                                       假设，假定 .S17O
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at a given date                                         在某一特定时日 $z]gy]F  
attestation                                         鉴证，公证 Dg4?,{c9W  
attestation service                             鉴证服务 ewSFB< N  
audit adjustment                                审计调整 SqTO~zGC  
audit areas                                        审计领域 %^g BDlR^  
audit conclusion                                审计结论 { D1.
  
audit effectiveness                             审计效果 ao<@a{G  
audit efficiency                                  审计效率 e;56}w  
audit engagement letter                      审计业务约定书 {b[8x   
audit evidence                                          审计证据 `
ej  
audit fee                                    审计费 ?C6iJnm  
audit files                                          审计档案 cTFyF)  
audit findings                                     审计中发现的事项 6';'pHqe  
audit implementation stage                        审计实施阶段 qIa|sV\w0  
audit mark                                        审计标识 lN)U8  
audit materiality                                 审计重要性 h&||Ql
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audit method                                     审计方法 oBQr6-nZ  
audit objective                                         审计目标，审计目的 IDb|J%e^P  
audit of financial statements                      会计报表审计，财务报表审计 veg\A+:'  
audit opinion                                     审计意见  [ottUS@  
audit period                                      被审计期间，被审计年度 ig]*Z  
audit plan                                          审计计划 PBb@J'b  
audit planning                                    编制审计计划，制定审计计划，审计计划 #vYdP#nWb  
audit planning stage                                  审计计划阶段 Y!v `0z  
audit procedure                                审计程序 X~GnK>R  
audit programme                               审计程序表，具体审计计划 |r!G(an1x4  
audit report                                       审计报告 I3D8xl>P\  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 i Vzv/Lqm1  
audit report with a qualified opinion                 有保留意见的审计报告 W\o(f W  
audit report with an adverse opinion                否定意见的审计报告 Slcf=  
audit report with dual dates                      双重日期审计报告 WaQ Cq0Enj  
audit reporting stage                                 审计报告阶段 \aQBzEX  
audit responsibility                                   审计责任 _=XzQZT!L  
audit results                                      审计结果 .0S.7w3dZo  
audit risk                                          审计风险 0ejx;Mum  
audit sampling                                          审计抽样 a1]k(AuQrC  
audit sampling techniques                         审计抽样方法，审计抽样技术 0n|op:]BHM  
audit strategies                                  审计策略 fP%hr gL  
audit summary                                         审计总结，审计小结 d>eVR  
audit team                                         审计小组 9 W><m[O  
audit test                                    审计测试 F_U3+J>  
audit trail                                          审计轨迹 f2B?Zn  
audit work                                        审计工作 Xz&Hfs"/J  
audit working paper                                 审计工作底稿 K_',Gd4L  
audited financial statement                        审计会计报表，已审计财务报表 Zh]d&Xeq  
Auditing Guidelines (the～)                      审计规范指南 f@Rn&&-  
auditing standards                             审计准则 (Sr&
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audit-oriented working paper                          (审计)业务类工作底稿 gYfN?A*`_  
authorisation                                     授权 {BKu'A  
authorisation of transaction                       交易的授权 y.26:c(  
availability                                         可获得性 u[d R*o0'  
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balance                                      余额；差额；平衡 \T'uFy9&a  
balance sheet                                    资产负债表 ! R?r)G5E  
bank                                                 银行 Xy:'f".M~\  
bank account                                    银行账户，银行户头 k:Sxs+)?1  
bank statement                                 银行对账单 R_:47.qq  
barter transaction                              易货交易，以物换物交易 \@vR*E  
basis of audit                                    审计依据 *fso6j#%  
basis of preparation                                (会计报表的)编制基础 ?2_Oa%M  
book of account                               账目，账簿 Q\ TawRK8  
borrowing                                         借款，贷款，借债 b"t95qlL  
branch                                              分支，分支机构，分店 KlDW'R$  
brought forward                                (账户余额等的)承上年，承上期，承上页 -bu.Ar-#;h  
budget                                              预算 X"YH49?  
building                                      建筑物；大楼 a H'iW)  
business conditions                                  业务情况，经营情况 \:]Clvc  
business licence                               (企业等的)营业执照 uA7~`78  
business relation                                业务关系 t6BggO"_u  
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