[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 P%&|?e~D^  
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审计词汇英汉对照 %x,HQNRDU  
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ability to continue as a going concern               持续经营能力 %w>3Fwj`z  
acceptability                                     可接受性，可接受程度 n&&C(#mBC  
acceptable level of detection risk                     检查风险的可接受水平 ;~r-P$kCY  
acceptance of engagement                       接受委托 LtwfL^#  
accepting the engagement for the first time              首次接受委托 oR`rs[Kj  
access to asset                                         对资产的接触 zQO 1% g  
according to                                     根据，依据，依照 n|WSnm,W  
account balance                                账户余额 45wqX h  
account for                                       对……进行会计处理，核算；解释 ~Fo2MwE2~  
accounting                                        会计，会计学 5{+>3J  
accounting advisory serve                        会计咨询服务 -4Dz98du  
accounting firm                                 会计师事务所 }LS.bQKqi,  
accounting information                      会计信息，会计资料 V %;dTCq  
accounting period                             会计期间 9G6ZKqum  
accounting policies                                   会计政策 q;QasAQS`p  
accounting professional bodies                 会计职业组织，会计职业团体 c1i[1x%
  
accounting records                                   会计记录 7gOu|t  
accounting responsibility                           会计责任 @g`|ob]9  
accounting service                             会计服务 ]qZj@0#7n  
accounting standards                                会计准则 L Y4bn)Qf  
Accounting Standards for Business Enterprises       企业会计准则 cGo_qR/B(>  
accounting system                             会计系统 *!%n`BR '  
accounting treatment                                会计处理 %L)QTv/  
accuracy                                    准确性，精确性 ~x4]p|)</  
additional audit procedures                      追加审计程序 d14@G4#Bd  
addressee                                         收件人，收信人 p;7wH\c  
Administration of State-owned Assets  (the～)     国有资产管理局 IDF0nx]  
administrative laws and regulations                 行政法规 T ;84Sv  
adverse impact                                 不利影响，负面影响 E}%Pwr  
adverse opinion                                反对意见 n(LO`
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advisory group                                  咨询组，顾问组 f6SXXkO+  
agency fee                                        代理费，代理费用 D|$0~1y  
aggregate                                          总计，合计为…… !Q_Kil.9  
alternation of document and record                 变造文件和记录 FeZWS >N  
alternative audit procedures                      替代审计程序，备选审计程序 Wn=I[K&&  
amend                                              修改，修订 Z= -fL  
amortisation                                      摊销 xh<{
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analytical capacity                             分析能力 uk WL3  
analytical procedures                               分析性程序 uF3{FYM{I  
annual financial statements                        年度会计报表，年度财务报表 N&G(`]  
appendix                                          附录，附表 (6H7?nv  
applicable                                         适用的 8?'=Aeo  
applicable laws and regulations                 适用的法规 m=COF$<  
application systems                                  应用系统 h(~of(  
apply consistently                              一贯地执行，一贯地实施  h)W#  
appropriate                                       适当的，合适的； xrY >Or  
征用，挪用 dR>$vbjh1Z  
appropriate authorization                          适当的授权 vd^Z^cpip  
appropriateness of audit evidence                    审计证据的适当性 YsiH=x  
approval                                    批准，核准 ;InMgo,  
assertion                                    (会计报表上的)认定；确认 WFFd3TN%<  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 ZF#lh]  
asset                                                 资产，财产 Rq",;,0ZJ  
asset restructuring                             资产重组 Q9p7{^m&E  
assignment of duties                                 职责的划分 )eSQce7H  
assistant                                     助理，助理人员 DH$Nz  
associated company                                 联属公司，联营公司 DuAix)#FN9  
association                                        联合，结合；协会，社团 Y>E` 7n  
assumption                                       假设，假定 dF! B5(  
at a given date                                         在某一特定时日 J.g6<n   
attestation                                         鉴证，公证 xf8e"mD  
attestation service                             鉴证服务  JAMV@  
audit adjustment                                审计调整 wUg=jnY  
audit areas                                        审计领域 JX>`N5s  
audit conclusion                                审计结论 M $EHx[*5  
audit effectiveness                             审计效果 N`X|z  
audit efficiency                                  审计效率 ox.kL  
audit engagement letter                      审计业务约定书 |yj0Rv  
audit evidence                                          审计证据 }a UQ#x  
audit fee                                    审计费 (<Cg|*s  
audit files                                          审计档案 0&k
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audit findings                                     审计中发现的事项 c\szy&W  
audit implementation stage                        审计实施阶段 (bNoe(<qU  
audit mark                                        审计标识 KG(l=? N  
audit materiality                                 审计重要性 3T 0'zJ2f  
audit method                                     审计方法 w!d(NA<|0]  
audit objective                                         审计目标，审计目的 6>&(OV  
audit of financial statements                      会计报表审计，财务报表审计 PRyzvc~  
audit opinion                                     审计意见 OYa9f[$  
audit period                                      被审计期间，被审计年度 S5L0[SZ$!  
audit plan                                          审计计划 NVom6K  
audit planning                                    编制审计计划，制定审计计划，审计计划 siV]NI':|  
audit planning stage                                  审计计划阶段 v$;URF%^  
audit procedure                                审计程序 a>Aq/=  
audit programme                               审计程序表，具体审计计划 eAQ-r\h'2  
audit report                                       审计报告 "9vL+Hh  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 &`]T#">  
audit report with a qualified opinion                 有保留意见的审计报告  l]  
audit report with an adverse opinion                否定意见的审计报告 6RSit  
audit report with dual dates                      双重日期审计报告 BOdlz#&s  
audit reporting stage                                 审计报告阶段 1Z(9<M1!M  
audit responsibility                                   审计责任 j39"iAn  
audit results                                      审计结果 7a/ BS(kq<  
audit risk                                          审计风险 VS~+W
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audit sampling                                          审计抽样 LH@Kn?R6  
audit sampling techniques                         审计抽样方法，审计抽样技术 VGCd)&s  
audit strategies                                  审计策略 7
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audit summary                                         审计总结，审计小结 ]R09-s 0$7  
audit team                                         审计小组 5VVU%STP  
audit test                                    审计测试 *xx)j:Sc2  
audit trail                                          审计轨迹 NOAz
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audit work                                        审计工作 6pQo_l}  
audit working paper                                 审计工作底稿 elD|b=(-  
audited financial statement                        审计会计报表，已审计财务报表 -Vmp6XY3q  
Auditing Guidelines (the～)                      审计规范指南 a=B $L6*4  
auditing standards                             审计准则 x'Nc }  
audit-oriented working paper                          (审计)业务类工作底稿 G ,`]2'(@  
authorisation                                     授权 anKflt3  
authorisation of transaction                       交易的授权 4 4WyfpTJ*  
availability                                         可获得性 \^'-=8<*>  
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balance                                      余额；差额；平衡 XZTH[#MqeI  
balance sheet                                    资产负债表 s,|v,,<+  
bank                                                 银行 ?2gXF0+~Y2  
bank account                                    银行账户，银行户头 B" ]a8}u  
bank statement                                 银行对账单 =|c7#GaiF  
barter transaction                              易货交易，以物换物交易 r"VNq&v]9  
basis of audit                                    审计依据 zCS }i_ p  
basis of preparation                                (会计报表的)编制基础 gEgd/Le  
book of account                               账目，账簿 6OtNWbB  
borrowing                                         借款，贷款，借债 ?|Wxqo  
branch                                              分支，分支机构，分店 h54\ \Ci  
brought forward                                (账户余额等的)承上年，承上期，承上页 vNm4xa%  
budget                                              预算 =[TXH^.0  
building                                      建筑物；大楼 Q:ql~qew  
business conditions                                  业务情况，经营情况 3CSw
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business licence                               (企业等的)营业执照 --vJR/
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business relation                                业务关系 Ga <=Di):  
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