[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 kcP&''  
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审计词汇英汉对照 vfh\X1Ui}  
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ability to continue as a going concern               持续经营能力 \~T&C5  
acceptability                                     可接受性，可接受程度 8>:u%+C1c  
acceptable level of detection risk                     检查风险的可接受水平 nd h\+7  
acceptance of engagement                       接受委托 O5JG!bGE_F  
accepting the engagement for the first time              首次接受委托 |W SvAM3  
access to asset                                         对资产的接触 (V`ddP-  
according to                                     根据，依据，依照 E q5X/Hx  
account balance                                账户余额 )!sjXiC!h  
account for                                       对……进行会计处理，核算；解释 2'?C  
accounting                                        会计，会计学 9n3.Ar  
accounting advisory serve                        会计咨询服务 eM^Y  
accounting firm                                 会计师事务所 W"s)s  
accounting information                      会计信息，会计资料 %:Zp7O2UB'  
accounting period                             会计期间 tSiQrI  
accounting policies                                   会计政策 >UV=k :Q  
accounting professional bodies                 会计职业组织，会计职业团体 %vU
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accounting records                                   会计记录 a*o k*r  
accounting responsibility                           会计责任 s)9sbJ  
accounting service                             会计服务 ho6,&Bp8  
accounting standards                                会计准则 rTeADu_vf  
Accounting Standards for Business Enterprises       企业会计准则 NOtwgZ-  
accounting system                             会计系统 &G7@lz@sK+  
accounting treatment                                会计处理 02po;  
accuracy                                    准确性，精确性 1tH#QZIT  
additional audit procedures                      追加审计程序 =fI0q7]ndz  
addressee                                         收件人，收信人 r mdG"s  
Administration of State-owned Assets  (the～)     国有资产管理局 eie u|_  
administrative laws and regulations                 行政法规 lp5b&I_  
adverse impact                                 不利影响，负面影响 A~'p~@L  
adverse opinion                                反对意见 s1zkkLw`*  
advisory group                                  咨询组，顾问组 n:%A4*  
agency fee                                        代理费，代理费用 w6[$vib'  
aggregate                                          总计，合计为…… 9<*<-x{A17  
alternation of document and record                 变造文件和记录 D 6F/9|  
alternative audit procedures                      替代审计程序，备选审计程序 .Mzrj{^Y  
amend                                              修改，修订 SqT+rvTh  
amortisation                                      摊销 w6'8L s  
analytical capacity                             分析能力 C,5Erb/  
analytical procedures                               分析性程序 Cta!"=\  
annual financial statements                        年度会计报表，年度财务报表 Y= ^o {C6  
appendix                                          附录，附表 $)7Af6xD  
applicable                                         适用的 [Mlmn$it  
applicable laws and regulations                 适用的法规 )h;zH,DA[3  
application systems                                  应用系统 oX[I4i%G  
apply consistently                              一贯地执行，一贯地实施 V(n3W=#kky  
appropriate                                       适当的，合适的； rB3b  
征用，挪用 lziC.Dpa  
appropriate authorization                          适当的授权 i$4lBy_2  
appropriateness of audit evidence                    审计证据的适当性 Ijs=4f  
approval                                    批准，核准 rX nG"A  
assertion                                    (会计报表上的)认定；确认 |r53>,oR<:  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 \MtdT[*  
asset                                                 资产，财产 f2{qj5 K  
asset restructuring                             资产重组 V;]U]   
assignment of duties                                 职责的划分 Bh!J&SM:  
assistant                                     助理，助理人员 9!Vp-bo  
associated company                                 联属公司，联营公司 '8f h(`  
association                                        联合，结合；协会，社团 ^s?i&K,!  
assumption                                       假设，假定 c]:@y"W5$  
at a given date                                         在某一特定时日 < nyk:
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attestation                                         鉴证，公证 H3qL&xL  
attestation service                             鉴证服务 #>qA&*+{n  
audit adjustment                                审计调整 7>|p_o`e  
audit areas                                        审计领域 , -S n  
audit conclusion                                审计结论 O}"fhMk  
audit effectiveness                             审计效果 vX}mwK8  
audit efficiency                                  审计效率 |n.ydyu`  
audit engagement letter                      审计业务约定书 kA&ul  
audit evidence                                          审计证据 7.xJ:r|  
audit fee                                    审计费 n0ls a@l  
audit files                                          审计档案 gPWl#5P:  
audit findings                                     审计中发现的事项 & A@!g  
audit implementation stage                        审计实施阶段 F84?Mi{r2  
audit mark                                        审计标识 4$b9<:M_  
audit materiality                                 审计重要性 Cl3hpqv1I  
audit method                                     审计方法 vghn+P8  
audit objective                                         审计目标，审计目的 n0kkUc-`   
audit of financial statements                      会计报表审计，财务报表审计 CI,xp  
audit opinion                                     审计意见 e\>g@xE%  
audit period                                      被审计期间，被审计年度 9:6 d,^X  
audit plan                                          审计计划 =;A~$[g  
audit planning                                    编制审计计划，制定审计计划，审计计划 +l_$}UN  
audit planning stage                                  审计计划阶段 ;V3d"@R,  
audit procedure                                审计程序 TVFxEV7Fx  
audit programme                               审计程序表，具体审计计划 (3Z~EIZz  
audit report                                       审计报告 8r sv8OO  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 dCM*4B<  
audit report with a qualified opinion                 有保留意见的审计报告 q9"~sCH  
audit report with an adverse opinion                否定意见的审计报告 yj{:%Km:`  
audit report with dual dates                      双重日期审计报告 vR"<:r47?  
audit reporting stage                                 审计报告阶段 JSm3ZP|GqJ  
audit responsibility                                   审计责任 quw:4W>  
audit results                                      审计结果 )BLoj:gYn  
audit risk                                          审计风险 g edk  
audit sampling                                          审计抽样 E|Z7art  
audit sampling techniques                         审计抽样方法，审计抽样技术 W4(O2RU  
audit strategies                                  审计策略 oJTsrc_-  
audit summary                                         审计总结，审计小结 },
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audit team                                         审计小组 )hai?v~g   
audit test                                    审计测试 Gk5SG_o  
audit trail                                          审计轨迹 CDM==Xa*  
audit work                                        审计工作 & A<Pf.Us  
audit working paper                                 审计工作底稿 tC -H2@  
audited financial statement                        审计会计报表，已审计财务报表 D?"TcA  
Auditing Guidelines (the～)                      审计规范指南 OT5'cl  
auditing standards                             审计准则 DY%#E9  
audit-oriented working paper                          (审计)业务类工作底稿 Af"vSL  
authorisation                                     授权 kpN'H_ .  
authorisation of transaction                       交易的授权 9#@CmiIhy  
availability                                         可获得性 DweWFipyPi  
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balance                                      余额；差额；平衡 +(<}`!9M*  
balance sheet                                    资产负债表 sIJ37;ZA  
bank                                                 银行 {m%X\s;ni  
bank account                                    银行账户，银行户头 L "6@3  
bank statement                                 银行对账单 9jwo f}OU  
barter transaction                              易货交易，以物换物交易 2tqO%8`_  
basis of audit                                    审计依据 O}3M+  
basis of preparation                                (会计报表的)编制基础 J;wA  
book of account                               账目，账簿 ai,Mez  
borrowing                                         借款，贷款，借债 q}["Nww-  
branch                                              分支，分支机构，分店 }`9}Q O  
brought forward                                (账户余额等的)承上年，承上期，承上页 D:HeP:.I  
budget                                              预算 'HV}Tr  
building                                      建筑物；大楼 f V.(v&  
business conditions                                  业务情况，经营情况 %R{clbbbn  
business licence                               (企业等的)营业执照 *7I=vro  
business relation                                业务关系 gU}?Yy  
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