[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 _m#TL60m  
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审计词汇英汉对照 @ K2Ncb7  
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ability to continue as a going concern               持续经营能力 lY|]  
acceptability                                     可接受性，可接受程度 &s\,+d0  
acceptable level of detection risk                     检查风险的可接受水平 t[b(erO'  
acceptance of engagement                       接受委托 b4ke'gx  
accepting the engagement for the first time              首次接受委托 ecp0 hG`%  
access to asset                                         对资产的接触 <P Vmr2Jp"  
according to                                     根据，依据，依照 (YmIui>  
account balance                                账户余额 #fyY37-  
account for                                       对……进行会计处理，核算；解释 +}-cvM/*  
accounting                                        会计，会计学 aH500  
accounting advisory serve                        会计咨询服务 8L@@UUjr  
accounting firm                                 会计师事务所 {+9t!'   
accounting information                      会计信息，会计资料 2|M,#2E-  
accounting period                             会计期间 r"5\\qf5*  
accounting policies                                   会计政策 lrMkp@f.  
accounting professional bodies                 会计职业组织，会计职业团体 *Hh*!ePp  
accounting records                                   会计记录 ]HG>Og  
accounting responsibility                           会计责任 @$!"}xDR'  
accounting service                             会计服务 `E>o:tff  
accounting standards                                会计准则 GL&rT&  
Accounting Standards for Business Enterprises       企业会计准则 f+
c{<fX  
accounting system                             会计系统 t $Ua&w  
accounting treatment                                会计处理 M|$A)D1  
accuracy                                    准确性，精确性 KZ [:o,jp>  
additional audit procedures                      追加审计程序 H[r64~Sth  
addressee                                         收件人，收信人 <g8{LG0  
Administration of State-owned Assets  (the～)     国有资产管理局 h{E9rc1,  
administrative laws and regulations                 行政法规 Zl2doXC  
adverse impact                                 不利影响，负面影响 P\ 2Bx *e  
adverse opinion                                反对意见 JQ\o[t  
advisory group                                  咨询组，顾问组 _p+q)#.W  
agency fee                                        代理费，代理费用 /q`f3OV"  
aggregate                                          总计，合计为…… i}5+\t[Q  
alternation of document and record                 变造文件和记录 W5RZsS]  
alternative audit procedures                      替代审计程序，备选审计程序 Oo %%f+  
amend                                              修改，修订 YE@!`!`d:  
amortisation                                      摊销 6 )Qe*S  
analytical capacity                             分析能力 3\P/4GK)  
analytical procedures                               分析性程序 V}G;oz&>)  
annual financial statements                        年度会计报表，年度财务报表 LkX
F~  
appendix                                          附录，附表 9Bu=8P?  
applicable                                         适用的 bgmOX&`G  
applicable laws and regulations                 适用的法规 }GGH:v
 
application systems                                  应用系统 79M`?xm  
apply consistently                              一贯地执行，一贯地实施 JG'&anbm  
appropriate                                       适当的，合适的； dC">AW  
征用，挪用 Jz_`dLL^w  
appropriate authorization                          适当的授权 B|BJkY'  
appropriateness of audit evidence                    审计证据的适当性 MXY!N/  
approval                                    批准，核准 bEzy KrN\  
assertion                                    (会计报表上的)认定；确认 P-\T BS_O  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 A Rjox`  
asset                                                 资产，财产 p:|p?  
asset restructuring                             资产重组 RYX=;n  
assignment of duties                                 职责的划分 (Yc}V  
assistant                                     助理，助理人员 Z9PG7h  
associated company                                 联属公司，联营公司 s.@DI|Gnf  
association                                        联合，结合；协会，社团 SL%lY  
assumption                                       假设，假定 rEZMX2  
at a given date                                         在某一特定时日 ZCkwK  
attestation                                         鉴证，公证 [UaM}-eR  
attestation service                             鉴证服务 6q^.Pg-Y  
audit adjustment                                审计调整 sMb+4{W&6  
audit areas                                        审计领域 gMZ `  
audit conclusion                                审计结论 y8O<_VOO}"  
audit effectiveness                             审计效果 "V7&@3  
audit efficiency                                  审计效率 0o&7l%Y/  
audit engagement letter                      审计业务约定书 ?|we.{  
audit evidence                                          审计证据 fYZ)5xnj  
audit fee                                    审计费 '\Hh  
audit files                                          审计档案 |Ns[ {/  
audit findings                                     审计中发现的事项 >1d`G%KfG  
audit implementation stage                        审计实施阶段 c ]&|.~2&  
audit mark                                        审计标识 lA7\c#  
audit materiality                                 审计重要性 r}])V[V  
audit method                                     审计方法 (K->5rSU  
audit objective                                         审计目标，审计目的 C+c;UzbD  
audit of financial statements                      会计报表审计，财务报表审计 k7Xa|&fQP<  
audit opinion                                     审计意见 OLxiY r  
audit period                                      被审计期间，被审计年度 0N*~"j;r#M  
audit plan                                          审计计划 1'[_J  
audit planning                                    编制审计计划，制定审计计划，审计计划  |<1  
audit planning stage                                  审计计划阶段 '|l1-yD_  
audit procedure                                审计程序 \P0>TWE  
audit programme                               审计程序表，具体审计计划 pWXoJ0N  
audit report                                       审计报告 djtCv;z  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 TW?A/GoXI  
audit report with a qualified opinion                 有保留意见的审计报告 !XS ;&s7[*  
audit report with an adverse opinion                否定意见的审计报告 f\gN+4)  
audit report with dual dates                      双重日期审计报告 41jx+ 0\Z  
audit reporting stage                                 审计报告阶段 'IroQ M  
audit responsibility                                   审计责任 '\.fG\xD  
audit results                                      审计结果 k9?fE  
audit risk                                          审计风险 F2RU7o'f.  
audit sampling                                          审计抽样 r%~/y  
audit sampling techniques                         审计抽样方法，审计抽样技术 } ^67HtNQ  
audit strategies                                  审计策略 J(\f(jh/  
audit summary                                         审计总结，审计小结 s@ vHU4  
audit team                                         审计小组 7LY4q/  
audit test                                    审计测试 =h9&`iwiu  
audit trail                                          审计轨迹 Z-,'M tD  
audit work                                        审计工作 &]Q\@;]Aq  
audit working paper                                 审计工作底稿 li?RymlF  
audited financial statement                        审计会计报表，已审计财务报表 ^X/[x]UOT@  
Auditing Guidelines (the～)                      审计规范指南 IH1 fvW e  
auditing standards                             审计准则 H"A|Z6y$^  
audit-oriented working paper                          (审计)业务类工作底稿 8P=z"y  
authorisation                                     授权 =tE7XC3X_  
authorisation of transaction                       交易的授权 yb:Xjg7   
availability                                         可获得性 0WI3m2i  
B m#a0HH  
balance                                      余额；差额；平衡 Jx8?x#}  
balance sheet                                    资产负债表 [vs5e3B)  
bank                                                 银行 Wp<4F6C$@  
bank account                                    银行账户，银行户头 \-B8
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bank statement                                 银行对账单 Ec^x  
barter transaction                              易货交易，以物换物交易 {m/h3hjFa  
basis of audit                                    审计依据 MxO0#  
basis of preparation                                (会计报表的)编制基础 0"_FQv  
book of account                               账目，账簿 `w J^   
borrowing                                         借款，贷款，借债 =)GhrWeVi4  
branch                                              分支，分支机构，分店 ],HF)21  
brought forward                                (账户余额等的)承上年，承上期，承上页 xG^6'<  
budget                                              预算 H_<X\(  
building                                      建筑物；大楼 & A%* sD6  
business conditions                                  业务情况，经营情况 2Po e-=  
business licence                               (企业等的)营业执照  k_;+z  
business relation                                业务关系 X>`e(1`_O  
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