[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 3fq'<5 ^  
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审计词汇英汉对照 ?V$@2vBVX4  
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ability to continue as a going concern               持续经营能力  N51WY7  
acceptability                                     可接受性，可接受程度 GEZ!z5";BQ  
acceptable level of detection risk                     检查风险的可接受水平 ^)S<Ha  
acceptance of engagement                       接受委托 }ZkGH}K_}  
accepting the engagement for the first time              首次接受委托 CQI\/oaO  
access to asset                                         对资产的接触 TQsTL2a  
according to                                     根据，依据，依照 vg-'MG  
account balance                                账户余额 '=1@,Skj-  
account for                                       对……进行会计处理，核算；解释 dEK bB  
accounting                                        会计，会计学 A"Sp7M[J  
accounting advisory serve                        会计咨询服务 F:'>zB]-}  
accounting firm                                 会计师事务所 +{[E Ow  
accounting information                      会计信息，会计资料 ea6`%,lF~  
accounting period                             会计期间 (/gMtIw  
accounting policies                                   会计政策 ~5 e 1&  
accounting professional bodies                 会计职业组织，会计职业团体 g]m}@b6(h  
accounting records                                   会计记录 ?7Skk  
accounting responsibility                           会计责任 ggHz-oNY  
accounting service                             会计服务 '$Fu3%ft  
accounting standards                                会计准则 &n9srs  
Accounting Standards for Business Enterprises       企业会计准则 7-2,|(Xg  
accounting system                             会计系统 r)Fd
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accounting treatment                                会计处理 jGFDj"Y  
accuracy                                    准确性，精确性 V u1|5  
additional audit procedures                      追加审计程序 *(j-jbA  
addressee                                         收件人，收信人 ;;<[_gp,E  
Administration of State-owned Assets  (the～)     国有资产管理局 =`MMB|{6  
administrative laws and regulations                 行政法规 _2rxDd1#.  
adverse impact                                 不利影响，负面影响 b*dEX%H8sf  
adverse opinion                                反对意见 e\WG-zi/  
advisory group                                  咨询组，顾问组 V2BsvR`
  
agency fee                                        代理费，代理费用 cPg$*,]  
aggregate                                          总计，合计为…… 0&2eiMKG?n  
alternation of document and record                 变造文件和记录 a.B<W9$`  
alternative audit procedures                      替代审计程序，备选审计程序 u!9bhL`  
amend                                              修改，修订 rj-Q+rgup  
amortisation                                      摊销 "Tc[1{
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analytical capacity                             分析能力 W=zp:6Z~  
analytical procedures                               分析性程序 ?v$1Fc55  
annual financial statements                        年度会计报表，年度财务报表 YA*E93J0  
appendix                                          附录，附表 oxJ#NGD  
applicable                                         适用的 t2#zQ[~X!  
applicable laws and regulations                 适用的法规 $S2kc$'F  
application systems                                  应用系统 c%x.cbu>  
apply consistently                              一贯地执行，一贯地实施 L0>w|LpRc  
appropriate                                       适当的，合适的； S<nbNSu6+  
征用，挪用 2hFj+Ay  
appropriate authorization                          适当的授权 t0+D~F(g  
appropriateness of audit evidence                    审计证据的适当性 Jec<1|  
approval                                    批准，核准 0]MI*s>&  
assertion                                    (会计报表上的)认定；确认 &T[BS;  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 15wwu} X  
asset                                                 资产，财产 kf2e-)uUs  
asset restructuring                             资产重组 UVaz,bXla  
assignment of duties                                 职责的划分 &ZAc3@l[c  
assistant                                     助理，助理人员 +8|r_z\A5a  
associated company                                 联属公司，联营公司 A:YWXcg  
association                                        联合，结合；协会，社团 LAPCL&Z  
assumption                                       假设，假定 H <ugc  
at a given date                                         在某一特定时日 {6brVN.V  
attestation                                         鉴证，公证 ,7*-%05 [\  
attestation service                             鉴证服务 XaR(~2  
audit adjustment                                审计调整 r!HB""w  
audit areas                                        审计领域 tqT-9sEXX.  
audit conclusion                                审计结论 hSfLNvK  
audit effectiveness                             审计效果 OvtiFN^s'  
audit efficiency                                  审计效率 5H |< h  
audit engagement letter                      审计业务约定书 qwDoYyyu  
audit evidence                                          审计证据 -[-Ry6G  
audit fee                                    审计费 MD=VR(P?eq  
audit files                                          审计档案 ;P2(C >|  
audit findings                                     审计中发现的事项 I<L<xwh1(E  
audit implementation stage                        审计实施阶段 Z=CY6Zu7  
audit mark                                        审计标识 $,#,yl ol  
audit materiality                                 审计重要性 rBovC  
audit method                                     审计方法 C!J6"j  
audit objective                                         审计目标，审计目的 3:G94cp5  
audit of financial statements                      会计报表审计，财务报表审计 IX y $  
audit opinion                                     审计意见 /S\y-M9  
audit period                                      被审计期间，被审计年度 ffE&=eh)  
audit plan                                          审计计划 TM1J1GU  
audit planning                                    编制审计计划，制定审计计划，审计计划 lp%i%*EQ*  
audit planning stage                                  审计计划阶段 Mq2[^l!qu  
audit procedure                                审计程序 |q*s)8  
audit programme                               审计程序表，具体审计计划 G?QU|<mj<  
audit report                                       审计报告 /e4#DH  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 rkC6-9V  
audit report with a qualified opinion                 有保留意见的审计报告 ky98Bz%  
audit report with an adverse opinion                否定意见的审计报告 mB]Y;R<  
audit report with dual dates                      双重日期审计报告 PmT,*C`/X  
audit reporting stage                                 审计报告阶段 5N4[hQrVJ  
audit responsibility                                   审计责任 b=j]tb,  
audit results                                      审计结果 b6~MRfx`7  
audit risk                                          审计风险 XG_Iq ,  
audit sampling                                          审计抽样 =| M[JPr  
audit sampling techniques                         审计抽样方法，审计抽样技术 8/* 6&#-  
audit strategies                                  审计策略 Hxzdxwz%$  
audit summary                                         审计总结，审计小结 k7ODQ(*v  
audit team                                         审计小组 ~TEKxgU  
audit test                                    审计测试 60St99@O  
audit trail                                          审计轨迹 C/je5  
audit work                                        审计工作 yNu%D$6u7  
audit working paper                                 审计工作底稿 $>mTPNF  
audited financial statement                        审计会计报表，已审计财务报表 .4-I^W"1  
Auditing Guidelines (the～)                      审计规范指南 hSyA;*) U  
auditing standards                             审计准则 Q8
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audit-oriented working paper                          (审计)业务类工作底稿 +: oD?h  
authorisation                                     授权 Uv"GG: K_  
authorisation of transaction                       交易的授权 Obm@2;^g6  
availability                                         可获得性 UCP4w@C  
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balance                                      余额；差额；平衡 34P5[j!h  
balance sheet                                    资产负债表 \XXS;  
bank                                                 银行 VT&R1)c  
bank account                                    银行账户，银行户头 T c{]w?V  
bank statement                                 银行对账单 ,Cckp! 6  
barter transaction                              易货交易，以物换物交易 Kzd`|+?'`M  
basis of audit                                    审计依据 -j 6U{l  
basis of preparation                                (会计报表的)编制基础 uKZe"wN;  
book of account                               账目，账簿 Aa;s.:?  
borrowing                                         借款，贷款，借债 uY;2tZldf=  
branch                                              分支，分支机构，分店 <NO?B+ ~]  
brought forward                                (账户余额等的)承上年，承上期，承上页 `kP (2b  
budget                                              预算 %Pb 5PIk4  
building                                      建筑物；大楼 {!C';^  
business conditions                                  业务情况，经营情况 uoe5@j2  
business licence                               (企业等的)营业执照 wGC)gW  
business relation                                业务关系 cn4CK.?  
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