[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 K*4ib/'E a  
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审计词汇英汉对照 yw89* :A6  
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ability to continue as a going concern               持续经营能力 ltNY8xrdGN  
acceptability                                     可接受性，可接受程度 :()K2<E  
acceptable level of detection risk                     检查风险的可接受水平 LZE9]Gd  
acceptance of engagement                       接受委托 ld 1[Usaq  
accepting the engagement for the first time              首次接受委托 CLJn+Y2  
access to asset                                         对资产的接触 v!3Oq.ot  
according to                                     根据，依据，依照 6k<3,`VV|  
account balance                                账户余额 78?cCj{e  
account for                                       对……进行会计处理，核算；解释 Wc;N;K52   
accounting                                        会计，会计学 Wvl'O'R  
accounting advisory serve                        会计咨询服务 LW">9;n  
accounting firm                                 会计师事务所 CUBL/U\=  
accounting information                      会计信息，会计资料 +
~M.VsX  
accounting period                             会计期间 MfKru,LSh  
accounting policies                                   会计政策 j_0l'Saj  
accounting professional bodies                 会计职业组织，会计职业团体 &4l!2  
accounting records                                   会计记录 TD4 n%k.  
accounting responsibility                           会计责任 ilZ5a&X;  
accounting service                             会计服务 R"\(a  
accounting standards                                会计准则 Ub4)x  
Accounting Standards for Business Enterprises       企业会计准则 s*eM}d.p  
accounting system                             会计系统 <DII%7q,6/  
accounting treatment                                会计处理 \nL@P6X  
accuracy                                    准确性，精确性 7vI ROK~  
additional audit procedures                      追加审计程序 J{Ld)Q,^  
addressee                                         收件人，收信人 |W&K@g$  
Administration of State-owned Assets  (the～)     国有资产管理局 rL?{+S]&^)  
administrative laws and regulations                 行政法规 =
2vZqGO30  
adverse impact                                 不利影响，负面影响 G(t&(t`[  
adverse opinion                                反对意见 \{ C ~B;=  
advisory group                                  咨询组，顾问组 w6^TwjjZ$  
agency fee                                        代理费，代理费用 V!e*J ,g  
aggregate                                          总计，合计为…… `FX?P`\@I  
alternation of document and record                 变造文件和记录 w7vQ6j
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alternative audit procedures                      替代审计程序，备选审计程序 v3kT~uv  
amend                                              修改，修订 M*~XpT3  
amortisation                                      摊销 Y$+v "  
analytical capacity                             分析能力
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analytical procedures                               分析性程序 + EKp*Vje  
annual financial statements                        年度会计报表，年度财务报表 +8GxX
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appendix                                          附录，附表 (IA:4E}  
applicable                                         适用的 _p9 _Pg8  
applicable laws and regulations                 适用的法规 yBv4 xKMH  
application systems                                  应用系统 _eH@G(W(  
apply consistently                              一贯地执行，一贯地实施 /1=x8Sb  
appropriate                                       适当的，合适的； C/ ]Bx  
征用，挪用 gb[.Ww  
appropriate authorization                          适当的授权 #sbW^Q'I  
appropriateness of audit evidence                    审计证据的适当性 2+R]q35-  
approval                                    批准，核准 !thFayq  
assertion                                    (会计报表上的)认定；确认 T/J1 b-  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 q>6,g>I  
asset                                                 资产，财产 aghlYcPg  
asset restructuring                             资产重组 /^WawH6)6  
assignment of duties                                 职责的划分 Q2Uk0:M  
assistant                                     助理，助理人员 CL t(_!q  
associated company                                 联属公司，联营公司 A$;*O)  
association                                        联合，结合；协会，社团 =OKUSHu@V  
assumption                                       假设，假定 uD ;T   
at a given date                                         在某一特定时日 e%0IEX  
attestation                                         鉴证，公证 &iy7It  
attestation service                             鉴证服务 SLvo)`Nc3-  
audit adjustment                                审计调整 E|6@h8#  
audit areas                                        审计领域 yC!>7@m  
audit conclusion                                审计结论 ?4Rq +  
audit effectiveness                             审计效果 qi8AK(v  
audit efficiency                                  审计效率 u(ETc*D
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audit engagement letter                      审计业务约定书 EvA8<o  
audit evidence                                          审计证据 a<((\c_8G  
audit fee                                    审计费 ?~]mO v>  
audit files                                          审计档案 n~i^+pD@  
audit findings                                     审计中发现的事项 +5kQ;D{+  
audit implementation stage                        审计实施阶段 (F:|tiV+  
audit mark                                        审计标识 -}8r1jQH;  
audit materiality                                 审计重要性 u=(.}  
audit method                                     审计方法 y35e3  
audit objective                                         审计目标，审计目的 nGTqW/k[+s  
audit of financial statements                      会计报表审计，财务报表审计 ~BBh4t&  
audit opinion                                     审计意见 \z.p [;'ir  
audit period                                      被审计期间，被审计年度 .wtYostv  
audit plan                                          审计计划 %@C$xM"  
audit planning                                    编制审计计划，制定审计计划，审计计划 'sk M$jr  
audit planning stage                                  审计计划阶段 ItAC
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audit procedure                                审计程序 x LK,Je  
audit programme                               审计程序表，具体审计计划 B5;94YIN  
audit report                                       审计报告 ]Rmu+N|  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 1X?q4D"  
audit report with a qualified opinion                 有保留意见的审计报告 A=*6|1w;  
audit report with an adverse opinion                否定意见的审计报告 UK[+I]I p  
audit report with dual dates                      双重日期审计报告 +]Z*_?j9{  
audit reporting stage                                 审计报告阶段 *kJa$3*r  
audit responsibility                                   审计责任 Imo?)dYK  
audit results                                      审计结果
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audit risk                                          审计风险 q+lCA#Sx  
audit sampling                                          审计抽样 x\G<R; Q  
audit sampling techniques                         审计抽样方法，审计抽样技术 @DAaCF
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audit strategies                                  审计策略 ~UsE"5  
audit summary                                         审计总结，审计小结 s-l3_210  
audit team                                         审计小组 i \.&8  
audit test                                    审计测试 of`WP  
audit trail                                          审计轨迹 H\|H]:CE  
audit work                                        审计工作 W9A F}  
audit working paper                                 审计工作底稿 @ZcI]G%  
audited financial statement                        审计会计报表，已审计财务报表 C{V,=Fo^  
Auditing Guidelines (the～)                      审计规范指南 l!}7GWj  
auditing standards                             审计准则 Ek '%%%  
audit-oriented working paper                          (审计)业务类工作底稿 :~,V+2e  
authorisation                                     授权 id/y_ekfP  
authorisation of transaction                       交易的授权 ip*UujmNyR  
availability                                         可获得性 ]pVuRj'pP  
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balance                                      余额；差额；平衡 2o0WS~}5  
balance sheet                                    资产负债表 e&9v`8}   
bank                                                 银行 # 5^S@}e  
bank account                                    银行账户，银行户头 *+ J`Yk7}  
bank statement                                 银行对账单 Lcs?2c:%  
barter transaction                              易货交易，以物换物交易 hWr}Uui  
basis of audit                                    审计依据 m!Aw,*m+*  
basis of preparation                                (会计报表的)编制基础 $rQi$w/  
book of account                               账目，账簿 ^pocbmg  
borrowing                                         借款，贷款，借债 @ 8SA^u0  
branch                                              分支，分支机构，分店 08nA}+k  
brought forward                                (账户余额等的)承上年，承上期，承上页 kyD*b3MN  
budget                                              预算 7t6TB*H  
building                                      建筑物；大楼 {=P}c:iW  
business conditions                                  业务情况，经营情况 k_ijVfI9  
business licence                               (企业等的)营业执照 B)&z% +  
business relation                                业务关系 tLGNYW!K  
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