[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 -
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审计词汇英汉对照 KbicP<  
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ability to continue as a going concern               持续经营能力 `
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acceptability                                     可接受性，可接受程度 *ke9/hO1i  
acceptable level of detection risk                     检查风险的可接受水平 vXUq[,8yf  
acceptance of engagement                       接受委托 %'`L+y  
accepting the engagement for the first time              首次接受委托 Mb
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access to asset                                         对资产的接触
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according to                                     根据，依据，依照 NBaXfWh  
account balance                                账户余额 R'e>YDC  
account for                                       对……进行会计处理，核算；解释 jph"94  
accounting                                        会计，会计学 M"l<::z  
accounting advisory serve                        会计咨询服务 +@5@`"Jry  
accounting firm                                 会计师事务所 :.J]s<J(F  
accounting information                      会计信息，会计资料 8-clL\bm  
accounting period                             会计期间 2n3g!M6~  
accounting policies                                   会计政策 .CY;-  
accounting professional bodies                 会计职业组织，会计职业团体 W%,h{  
accounting records                                   会计记录 |tua*zEsS  
accounting responsibility                           会计责任 Z}NMDb:t  
accounting service                             会计服务 fk! P#  
accounting standards                                会计准则 WJJwhr  
Accounting Standards for Business Enterprises       企业会计准则 r@v_ hc  
accounting system                             会计系统 3^x C
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accounting treatment                                会计处理 ?x-:JME0  
accuracy                                    准确性，精确性 UL <*z!y  
additional audit procedures                      追加审计程序 V ' e_gH  
addressee                                         收件人，收信人 (w
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Administration of State-owned Assets  (the～)     国有资产管理局 9%MHIY5  
administrative laws and regulations                 行政法规 hOH D
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adverse impact                                 不利影响，负面影响 ]Ac&h aAP  
adverse opinion                                反对意见 yD\[`!sWk  
advisory group                                  咨询组，顾问组 9 U!-Zn!  
agency fee                                        代理费，代理费用 c
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aggregate                                          总计，合计为…… XI8rU)q  
alternation of document and record                 变造文件和记录 }p$@.+  
alternative audit procedures                      替代审计程序，备选审计程序 n)6mfoe  
amend                                              修改，修订 i<>zN^zn  
amortisation                                      摊销 ~Q36lR  
analytical capacity                             分析能力 ,'>,N/JA  
analytical procedures                               分析性程序 B$)&;Q  
annual financial statements                        年度会计报表，年度财务报表 9EIOa/*  
appendix                                          附录，附表 g2t'u4>  
applicable                                         适用的 b
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applicable laws and regulations                 适用的法规 QT[yw6Z  
application systems                                  应用系统 ?Gr2@,jlD  
apply consistently                              一贯地执行，一贯地实施 2C@s-`b   
appropriate                                       适当的，合适的； hnD=DLW $  
征用，挪用 2S#|[wq(  
appropriate authorization                          适当的授权 ^9wQl!e ob  
appropriateness of audit evidence                    审计证据的适当性 #G`UR  
approval                                    批准，核准 6B .x=  
assertion                                    (会计报表上的)认定；确认 B+Ox#[<75  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 O77bm,E  
asset                                                 资产，财产 <~ 9a3c?  
asset restructuring                             资产重组 *~H\#
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assignment of duties                                 职责的划分 b0n " J`  
assistant                                     助理，助理人员 QO|roE  
associated company                                 联属公司，联营公司 }US^GEs(  
association                                        联合，结合；协会，社团 Ed$;#4  
assumption                                       假设，假定 $CgR~D2G  
at a given date                                         在某一特定时日 Bk)*Z/1<x  
attestation                                         鉴证，公证 ,rZp(moj  
attestation service                             鉴证服务 SuuLB6{u3  
audit adjustment                                审计调整 . v L4@_  
audit areas                                        审计领域 L%sskV(  
audit conclusion                                审计结论 gdKn!; ,w#  
audit effectiveness                             审计效果 IA&NMf;{  
audit efficiency                                  审计效率 \n}@}E L  
audit engagement letter                      审计业务约定书 /6@iRswa  
audit evidence                                          审计证据 ;5TQH_g  
audit fee                                    审计费 `N.^+Mvx-  
audit files                                          审计档案 $ &III  
audit findings                                     审计中发现的事项 {~u#.
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audit implementation stage                        审计实施阶段 THcK,`lX@  
audit mark                                        审计标识 We51s^(  
audit materiality                                 审计重要性 'Bc{N^  
audit method                                     审计方法 o{n)w6P{R,  
audit objective                                         审计目标，审计目的 Y(D&JKx  
audit of financial statements                      会计报表审计，财务报表审计 vC1D}=Fp  
audit opinion                                     审计意见 F{;{o^P
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audit period                                      被审计期间，被审计年度 %4 0uw3  
audit plan                                          审计计划 l]wjH5mz=i  
audit planning                                    编制审计计划，制定审计计划，审计计划 ~,jBm^4  
audit planning stage                                  审计计划阶段 g.9:R=JPT  
audit procedure                                审计程序 |gP9
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audit programme                               审计程序表，具体审计计划 t!S ja  
audit report                                       审计报告 w,/&oe5M+  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 md.#n  
audit report with a qualified opinion                 有保留意见的审计报告 EqB3f_  
audit report with an adverse opinion                否定意见的审计报告 %;0l1X  
audit report with dual dates                      双重日期审计报告 &Ub 0o2+y  
audit reporting stage                                 审计报告阶段 RD1N@sHDKc  
audit responsibility                                   审计责任 W:z?w2{VI(  
audit results                                      审计结果 <.6bni )  
audit risk                                          审计风险 tn@MOOPl  
audit sampling                                          审计抽样 F R%u1fi  
audit sampling techniques                         审计抽样方法，审计抽样技术 3\~ RWoB0u  
audit strategies                                  审计策略 N%:)MT,&g  
audit summary                                         审计总结，审计小结 aOWfu^&H:  
audit team                                         审计小组 <R%]9#re  
audit test                                    审计测试 ;WG6|QgV?-  
audit trail                                          审计轨迹 h9J%NH  
audit work                                        审计工作 mxxuD"5  
audit working paper                                 审计工作底稿 =^L?Sgg  
audited financial statement                        审计会计报表，已审计财务报表 T+9#&  
Auditing Guidelines (the～)                      审计规范指南 O,>`#?  
auditing standards                             审计准则 sh|@X\EZO  
audit-oriented working paper                          (审计)业务类工作底稿 L4wKG&  
authorisation                                     授权 K@DK4{  
authorisation of transaction                       交易的授权 3$E\B=7/U  
availability                                         可获得性 luYa+E0  
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balance                                      余额；差额；平衡 &-s/F`  
balance sheet                                    资产负债表 R,'` A.Kk  
bank                                                 银行 a*fUMhIi  
bank account                                    银行账户，银行户头 xbeVqP  
bank statement                                 银行对账单 e,0y+~  
barter transaction                              易货交易，以物换物交易 DQ a0S7I  
basis of audit                                    审计依据 eC71;"
 
basis of preparation                                (会计报表的)编制基础 FN)vFQ#J  
book of account                               账目，账簿 /!//i^  
borrowing                                         借款，贷款，借债 HU='Hk!  
branch                                              分支，分支机构，分店 Ba]J3Yp,z  
brought forward                                (账户余额等的)承上年，承上期，承上页 g/2eY$6Z  
budget                                              预算 HS% P  
building                                      建筑物；大楼 ls<7
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business conditions                                  业务情况，经营情况 ) C?emTih  
business licence                               (企业等的)营业执照 HRPNZ!B  
business relation                                业务关系 .^Z^L F  
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