[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 =}fd6ea(o  
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审计词汇英汉对照 V'2EPYB  
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ability to continue as a going concern               持续经营能力 - ?!:{UXl  
acceptability                                     可接受性，可接受程度 6`"M
 
acceptable level of detection risk                     检查风险的可接受水平 5lJ)(|_  
acceptance of engagement                       接受委托 UU}7U]9u  
accepting the engagement for the first time              首次接受委托 tue/4Q#7  
access to asset                                         对资产的接触 z&$/EP-  
according to                                     根据，依据，依照 AdoZs8Q  
account balance                                账户余额 ;;gK@?hJ  
account for                                       对……进行会计处理，核算；解释 \Z-2leL)j  
accounting                                        会计，会计学 qJT0Y/l:(  
accounting advisory serve                        会计咨询服务 b}zBn8l  
accounting firm                                 会计师事务所 W*xX{$NL  
accounting information                      会计信息，会计资料 6j8<Q 2  
accounting period                             会计期间 !m{2WW-  
accounting policies                                   会计政策 C;\VO)]t  
accounting professional bodies                 会计职业组织，会计职业团体 Hwe)T
sh e  
accounting records                                   会计记录 f
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accounting responsibility                           会计责任 Oz:ZQ M  
accounting service                             会计服务 _b4fS'[  
accounting standards                                会计准则 {rkn q_;0  
Accounting Standards for Business Enterprises       企业会计准则 kJ: 2;t=  
accounting system                             会计系统 mKg@W;0ML  
accounting treatment                                会计处理 JFqf;3R  
accuracy                                    准确性，精确性 2N6=8Xy5K  
additional audit procedures                      追加审计程序 VZA3IbK}  
addressee                                         收件人，收信人 h<[+HsI  
Administration of State-owned Assets  (the～)     国有资产管理局 f@:CyB GQ  
administrative laws and regulations                 行政法规 iTNqWU-o  
adverse impact                                 不利影响，负面影响 3BM
S _,P  
adverse opinion                                反对意见 |r~ uos  
advisory group                                  咨询组，顾问组 `.k5v7!o  
agency fee                                        代理费，代理费用 5&4F,v[zp  
aggregate                                          总计，合计为…… 4&}
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alternation of document and record                 变造文件和记录 cq^sq1A:  
alternative audit procedures                      替代审计程序，备选审计程序 S[@6Lp3q_  
amend                                              修改，修订 }g,X5v?W  
amortisation                                      摊销 s%dF~DSK  
analytical capacity                             分析能力 /.Wc
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analytical procedures                               分析性程序 uaQ&&5%%J  
annual financial statements                        年度会计报表，年度财务报表 2_olT_#  
appendix                                          附录，附表 [w%#<5h  
applicable                                         适用的 {qAu/ixp  
applicable laws and regulations                 适用的法规 KHJ=$5r)
 
application systems                                  应用系统 !=M/j}  
apply consistently                              一贯地执行，一贯地实施 S_!R^^ySG9  
appropriate                                       适当的，合适的； 4ROWz  
征用，挪用
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appropriate authorization                          适当的授权 Rc7.M"wzjX  
appropriateness of audit evidence                    审计证据的适当性
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approval                                    批准，核准 A1!:BC  
assertion                                    (会计报表上的)认定；确认 dt.- C_MO  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 ag/u8  
asset                                                 资产，财产 &@'V\5G  
asset restructuring                             资产重组 > #i $Tw  
assignment of duties                                 职责的划分 ?xHtn2(q  
assistant                                     助理，助理人员 %~(~W>^A  
associated company                                 联属公司，联营公司 vcD'~)G(*  
association                                        联合，结合；协会，社团 W,'3D~g8  
assumption                                       假设，假定 '!j(u@&!  
at a given date                                         在某一特定时日 E#~2wqK  
attestation                                         鉴证，公证 D;yd{
]<  
attestation service                             鉴证服务 Dpp@*xX>  
audit adjustment                                审计调整 "]9_Fv  
audit areas                                        审计领域 Bzm.X=U:  
audit conclusion                                审计结论 ;W4:#/~14  
audit effectiveness                             审计效果 S&`O\!NF  
audit efficiency                                  审计效率 gNi}EP5>  
audit engagement letter                      审计业务约定书 bAdAp W  
audit evidence                                          审计证据 X!?wL0n  
audit fee                                    审计费 kOzt"t&  
audit files                                          审计档案 92NC]_jw  
audit findings                                     审计中发现的事项 
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audit implementation stage                        审计实施阶段 T7X!#j"\  
audit mark                                        审计标识 hG[4O 3jo\  
audit materiality                                 审计重要性 >fhSaeN  
audit method                                     审计方法 f>b!-|  
audit objective                                         审计目标，审计目的 7a27^ b  
audit of financial statements                      会计报表审计，财务报表审计 fLc!Sn.Y  
audit opinion                                     审计意见 oO}>i0ax*  
audit period                                      被审计期间，被审计年度 3 pHn_R  
audit plan                                          审计计划 %j!z\pa  
audit planning                                    编制审计计划，制定审计计划，审计计划 ^$ZI>L0+  
audit planning stage                                  审计计划阶段 -!JlM@  
audit procedure                                审计程序 " Tw0a!  
audit programme                               审计程序表，具体审计计划 re2Fv:4{  
audit report                                       审计报告 ``/y=k/au  
audit report with a disclaimer of opinion           拒绝表示意见审计报告
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audit report with a qualified opinion                 有保留意见的审计报告 p}cd}@cQ6  
audit report with an adverse opinion                否定意见的审计报告 X~`.}
 
audit report with dual dates                      双重日期审计报告 z1)$  
audit reporting stage                                 审计报告阶段 MJpP!a^Q  
audit responsibility                                   审计责任 Kn3YI9  
audit results                                      审计结果 Cw@k.{*7,  
audit risk                                          审计风险 {EZFx,@t  
audit sampling                                          审计抽样 CAA tco5  
audit sampling techniques                         审计抽样方法，审计抽样技术 7Q<Kha  
audit strategies                                  审计策略 0#2 T0zk  
audit summary                                         审计总结，审计小结 v[p/c.p?i  
audit team                                         审计小组 YY1{v?[  
audit test                                    审计测试 :9v*,*@x  
audit trail                                          审计轨迹 3W%f#d$`  
audit work                                        审计工作 8N</Yi|n  
audit working paper                                 审计工作底稿 $l0eI  
audited financial statement                        审计会计报表，已审计财务报表 p=#'B*'w  
Auditing Guidelines (the～)                      审计规范指南 YMd&To0s  
auditing standards                             审计准则 S&gKgQD"Q  
audit-oriented working paper                          (审计)业务类工作底稿 EIy]qAE:f  
authorisation                                     授权 U4 go8  
authorisation of transaction                       交易的授权 ~4p]E'b  
availability                                         可获得性 {66Q" H"I  
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balance                                      余额；差额；平衡 !HT>  
balance sheet                                    资产负债表 3N)Ycf8  
bank                                                 银行 "W3n BaG  
bank account                                    银行账户，银行户头 qcpG}o+&D  
bank statement                                 银行对账单 QiQ2XW\E  
barter transaction                              易货交易，以物换物交易 i`ZHjW~`  
basis of audit                                    审计依据 XSL t;zL:  
basis of preparation                                (会计报表的)编制基础 Azdz3/  
book of account                               账目，账簿 6_ 33*/>=c  
borrowing                                         借款，贷款，借债
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branch                                              分支，分支机构，分店 WsK"^"Z  
brought forward                                (账户余额等的)承上年，承上期，承上页 [1QkcR  
budget                                              预算 CguU+8]  
building                                      建筑物；大楼 jN5} 2 p*  
business conditions                                  业务情况，经营情况 /S2p``E+  
business licence                               (企业等的)营业执照 k=d%.kg  
business relation                                业务关系 KNUMz4  
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