[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 w*!wQ,o  
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审计词汇英汉对照 *l+Cl%e  
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ability to continue as a going concern               持续经营能力 'Pd(\$ZY
 
acceptability                                     可接受性，可接受程度 ;_"U "?h_J  
acceptable level of detection risk                     检查风险的可接受水平 !@L=;1,   
acceptance of engagement                       接受委托 QU5Sy oL[  
accepting the engagement for the first time              首次接受委托 ZxHJ<2oD  
access to asset                                         对资产的接触 ukAKFc^)k  
according to                                     根据，依据，依照 q{' ~+Nq  
account balance                                账户余额 gS9>N/b|  
account for                                       对……进行会计处理，核算；解释 Z~u9VYi!  
accounting                                        会计，会计学 ]k%PG-9  
accounting advisory serve                        会计咨询服务 &t}?2>:  
accounting firm                                 会计师事务所 _elX<o4  
accounting information                      会计信息，会计资料 eph)=F$  
accounting period                             会计期间 ([E]_Q  
accounting policies                                   会计政策 veh 5}2  
accounting professional bodies                 会计职业组织，会计职业团体 \;9W.d1i
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accounting records                                   会计记录 {|<"C?  
accounting responsibility                           会计责任 {})$ 99"x  
accounting service                             会计服务 1y5Ex:JVZT  
accounting standards                                会计准则 AHbZQulC  
Accounting Standards for Business Enterprises       企业会计准则 ~}ovuf=%  
accounting system                             会计系统 E`;;&V q-  
accounting treatment                                会计处理 3vic(^Qh  
accuracy                                    准确性，精确性 zF& =U`v  
additional audit procedures                      追加审计程序 LJ To\^*  
addressee                                         收件人，收信人 oh-|'5+,;h  
Administration of State-owned Assets  (the～)     国有资产管理局 f@ `*>"  
administrative laws and regulations                 行政法规 smy}3k  
adverse impact                                 不利影响，负面影响 QWO]`q`|  
adverse opinion                                反对意见 zr_yO`{  
advisory group                                  咨询组，顾问组 d F@)M  
agency fee                                        代理费，代理费用 S]>wc yy=n  
aggregate                                          总计，合计为…… J7$_VP  
alternation of document and record                 变造文件和记录 X9=N%GY[  
alternative audit procedures                      替代审计程序，备选审计程序 2Aq~D@,9=:  
amend                                              修改，修订 ig#r4nQ=  
amortisation                                      摊销 b$JBL_U5Ch  
analytical capacity                             分析能力 FY'dJY3O  
analytical procedures                               分析性程序 DVp5hR_$  
annual financial statements                        年度会计报表，年度财务报表 bud&R4+  
appendix                                          附录，附表 't (O$  
applicable                                         适用的 Z|m`7xeCy  
applicable laws and regulations                 适用的法规 4ne5=YY*  
application systems                                  应用系统 onei4c>@  
apply consistently                              一贯地执行，一贯地实施 ot%.M*h-  
appropriate                                       适当的，合适的； iLX_T]1  
征用，挪用 eVz#7vqv  
appropriate authorization                          适当的授权 IyUdZ,ba  
appropriateness of audit evidence                    审计证据的适当性 +Ic ~ f1zh  
approval                                    批准，核准 Fd$!wBL  
assertion                                    (会计报表上的)认定；确认 QfpuZEUK  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 [3>GGX[Ic  
asset                                                 资产，财产 Y%`SHe7M  
asset restructuring                             资产重组 yt0,^*t_  
assignment of duties                                 职责的划分 W<b-r^9?s  
assistant                                     助理，助理人员 {3\R|tZh,`  
associated company                                 联属公司，联营公司 hlbvt-C?}"  
association                                        联合，结合；协会，社团 DC4C$AyW r  
assumption                                       假设，假定 I*|P@0  
at a given date                                         在某一特定时日 K?.e|  
attestation                                         鉴证，公证 .IrNa>J
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attestation service                             鉴证服务 tD=@SX'Y  
audit adjustment                                审计调整 YV'pVO'_+  
audit areas                                        审计领域 |`rJJFA  
audit conclusion                                审计结论 7L(eh7  
audit effectiveness                             审计效果 Gwec
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audit efficiency                                  审计效率 E#%}ZY  
audit engagement letter                      审计业务约定书 PR7f(NC  
audit evidence                                          审计证据 ~Qj}ijWD  
audit fee                                    审计费 4mYCSu14:`  
audit files                                          审计档案 vsyWm.E   
audit findings                                     审计中发现的事项 #=c`of6  
audit implementation stage                        审计实施阶段 m\u26`M  
audit mark                                        审计标识 B{6<;u)[  
audit materiality                                 审计重要性 QV|>4^1D  
audit method                                     审计方法 +g*k*e>l  
audit objective                                         审计目标，审计目的 K`%tGVY  
audit of financial statements                      会计报表审计，财务报表审计 B|=|.qp$)  
audit opinion                                     审计意见 h)(*q+a  
audit period                                      被审计期间，被审计年度 \}*k)$
r  
audit plan                                          审计计划 Tenf:Hm/k  
audit planning                                    编制审计计划，制定审计计划，审计计划 :%rS =f  
audit planning stage                                  审计计划阶段 HM[klH]s=  
audit procedure                                审计程序 P87# CAN  
audit programme                               审计程序表，具体审计计划 D)$8W[  
audit report                                       审计报告 eTay>G  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 lTRl"`@S  
audit report with a qualified opinion                 有保留意见的审计报告 wVl+]zB  
audit report with an adverse opinion                否定意见的审计报告 b0<o  
audit report with dual dates                      双重日期审计报告 @\P4/+"9  
audit reporting stage                                 审计报告阶段 ^V*-1r1  
audit responsibility                                   审计责任 %at
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audit results                                      审计结果 "
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audit risk                                          审计风险 .i"W8~<e  
audit sampling                                          审计抽样 AC%JC+  
audit sampling techniques                         审计抽样方法，审计抽样技术 nA7M8HB  
audit strategies                                  审计策略 f{ #j6wZM  
audit summary                                         审计总结，审计小结 u eb-2[=  
audit team                                         审计小组 4\ot
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audit test                                    审计测试 8AFczeg[[  
audit trail                                          审计轨迹 -1|iz2^N  
audit work                                        审计工作 +JyUe    
audit working paper                                 审计工作底稿 |AhF7Mj*  
audited financial statement                        审计会计报表，已审计财务报表 {jKI^aC<[  
Auditing Guidelines (the～)                      审计规范指南 D1s4`V -  
auditing standards                             审计准则 *Ust[u  
audit-oriented working paper                          (审计)业务类工作底稿 _RkuBOv@e  
authorisation                                     授权 3.G
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authorisation of transaction                       交易的授权 95W?{> @  
availability                                         可获得性 l1=JrpCan  
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balance                                      余额；差额；平衡 ^]C&tG0 !  
balance sheet                                    资产负债表 _~'+Qe_o$5  
bank                                                 银行 Qeq5gN]  
bank account                                    银行账户，银行户头 @p=
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bank statement                                 银行对账单 jvy$t$az  
barter transaction                              易货交易，以物换物交易 Zi\['2CG  
basis of audit                                    审计依据 DPn=n9n2  
basis of preparation                                (会计报表的)编制基础 25y6a|`  
book of account                               账目，账簿 RIn9(r  
borrowing                                         借款，贷款，借债 :nY
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branch                                              分支，分支机构，分店 =}!Mf'  
brought forward                                (账户余额等的)承上年，承上期，承上页 tiPa6tQ  
budget                                              预算 9O*_L:4o  
building                                      建筑物；大楼 lK7m=[j  
business conditions                                  业务情况，经营情况 uGN^!NG-0  
business licence                               (企业等的)营业执照 $:s`4N^  
business relation                                业务关系 RJeDE
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