[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 V6iL5&  
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审计词汇英汉对照 "YFls#4H-  
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ability to continue as a going concern               持续经营能力 bggusK<  
acceptability                                     可接受性，可接受程度 fF?6j  
acceptable level of detection risk                     检查风险的可接受水平 'TN)Lb*  
acceptance of engagement                       接受委托 zLjgCS<7  
accepting the engagement for the first time              首次接受委托 .I?@o8'x  
access to asset                                         对资产的接触 A,i()R'I  
according to                                     根据，依据，依照 lXrD
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account balance                                账户余额 ~JZ3a0$^  
account for                                       对……进行会计处理，核算；解释 -Q$nA>trKA  
accounting                                        会计，会计学 f
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accounting advisory serve                        会计咨询服务 74vm t<Q  
accounting firm                                 会计师事务所 6DS43 AQs  
accounting information                      会计信息，会计资料 V:K;] h*!  
accounting period                             会计期间 &R$Q\,  
accounting policies                                   会计政策 ?z`MPdO  
accounting professional bodies                 会计职业组织，会计职业团体 Iur9I>8h  
accounting records                                   会计记录 u'9gVU B  
accounting responsibility                           会计责任 sn\;bq  
accounting service                             会计服务 Q/_#k/R  
accounting standards                                会计准则 ,j980/  
Accounting Standards for Business Enterprises       企业会计准则 !oSLl.fQd  
accounting system                             会计系统 "|LQK0q3  
accounting treatment                                会计处理 <Q`&o@I  
accuracy                                    准确性，精确性 H~+xB 1  
additional audit procedures                      追加审计程序 Hw_o w ?  
addressee                                         收件人，收信人 dBEIMn@  
Administration of State-owned Assets  (the～)     国有资产管理局 &a~=
b,  
administrative laws and regulations                 行政法规 vgPUIxB@  
adverse impact                                 不利影响，负面影响 &W_th\%  
adverse opinion                                反对意见 vP]9;mQ  
advisory group                                  咨询组，顾问组 i*tv,f.(  
agency fee                                        代理费，代理费用 6OUvrfC(H  
aggregate                                          总计，合计为…… ySX/=T:<;  
alternation of document and record                 变造文件和记录 o\4t4}z~'f  
alternative audit procedures                      替代审计程序，备选审计程序 nsJ:Osq|  
amend                                              修改，修订 #a}N"*P  
amortisation                                      摊销 n E:'Zxj  
analytical capacity                             分析能力 R8sck)k'}  
analytical procedures                               分析性程序 _x\m|SF_g  
annual financial statements                        年度会计报表，年度财务报表 ~ l )t|'6  
appendix                                          附录，附表 4 eh=f!(+  
applicable                                         适用的 T&}Ye\%  
applicable laws and regulations                 适用的法规 t{(Mf2GR1  
application systems                                  应用系统 r
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apply consistently                              一贯地执行，一贯地实施 L
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appropriate                                       适当的，合适的； XeUprN  
征用，挪用 =y;@?=T  
appropriate authorization                          适当的授权 Z.jCera.  
appropriateness of audit evidence                    审计证据的适当性 wa?+qiWnrl  
approval                                    批准，核准 az(5o  
assertion                                    (会计报表上的)认定；确认 JLUms  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 _ VKgs]Y  
asset                                                 资产，财产 gRvJ.Q{h  
asset restructuring                             资产重组 qpgU8f  
assignment of duties                                 职责的划分 pcpxe&S  
assistant                                     助理，助理人员 HWtPLlNt  
associated company                                 联属公司，联营公司 !A-;NGxE  
association                                        联合，结合；协会，社团 ,VG9)K1K  
assumption                                       假设，假定 HYIRcY  
at a given date                                         在某一特定时日 BR3mAF  
attestation                                         鉴证，公证 ;/A}}B]y  
attestation service                             鉴证服务 #eEvF  
audit adjustment                                审计调整 @ R'E?|  
audit areas                                        审计领域 pI^=B-7  
audit conclusion                                审计结论 F ?mA1T>x  
audit effectiveness                             审计效果 hmzair3X  
audit efficiency                                  审计效率 gHH&IzHF  
audit engagement letter                      审计业务约定书 m.146  
audit evidence                                          审计证据 %Rn:G K  
audit fee                                    审计费 M7p8^NL  
audit files                                          审计档案 W:B}u\)C  
audit findings                                     审计中发现的事项 )<
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audit implementation stage                        审计实施阶段 \]a u SO  
audit mark                                        审计标识 WB;
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audit materiality                                 审计重要性 ?'LM7RE$X6  
audit method                                     审计方法 $~o3}&az  
audit objective                                         审计目标，审计目的 +3?`M<L0  
audit of financial statements                      会计报表审计，财务报表审计 :|($,3*  
audit opinion                                     审计意见 o}!&y?mp  
audit period                                      被审计期间，被审计年度 a@k.$  
audit plan                                          审计计划 jaa/k@OG  
audit planning                                    编制审计计划，制定审计计划，审计计划 (\uAAW"  
audit planning stage                                  审计计划阶段 W:>J864!  
audit procedure                                审计程序 {.#j1
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audit programme                               审计程序表，具体审计计划 e5qvyUJM  
audit report                                       审计报告 scmto cm  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 g`{Dxb,t  
audit report with a qualified opinion                 有保留意见的审计报告 o3= .T+B  
audit report with an adverse opinion                否定意见的审计报告 6NSO>/E  
audit report with dual dates                      双重日期审计报告 v['AB
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audit reporting stage                                 审计报告阶段 YiBOi?h9  
audit responsibility                                   审计责任 yHtGp%j  
audit results                                      审计结果 yI *M[0  
audit risk                                          审计风险 m^Rd Iy)  
audit sampling                                          审计抽样 nYgx9Q"<om  
audit sampling techniques                         审计抽样方法，审计抽样技术 6i^0T
 
audit strategies                                  审计策略 ?9,YVylg  
audit summary                                         审计总结，审计小结 |y'b217t  
audit team                                         审计小组 <JJkki  
audit test                                    审计测试 z.{HD9TD  
audit trail                                          审计轨迹 L c{ !FG>  
audit work                                        审计工作 .0KOnLdK  
audit working paper                                 审计工作底稿 %!D_q~"H  
audited financial statement                        审计会计报表，已审计财务报表 3me<~u  
Auditing Guidelines (the～)                      审计规范指南 =cknE=  
auditing standards                             审计准则 ]~ >@%v&  
audit-oriented working paper                          (审计)业务类工作底稿 vr<)Ay  
authorisation                                     授权 bQ i<0|S  
authorisation of transaction                       交易的授权 +-'`Q Ae  
availability                                         可获得性 \(wn@/yP'  
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balance                                      余额；差额；平衡 I"~xDa!  
balance sheet                                    资产负债表 \}n !yYh(  
bank                                                 银行 9k*^\@\\x  
bank account                                    银行账户，银行户头 `g2&{)3k  
bank statement                                 银行对账单 ~}Kp  
barter transaction                              易货交易，以物换物交易 <)=3XEcb  
basis of audit                                    审计依据 WNl&v]   
basis of preparation                                (会计报表的)编制基础 G)4ZK#wz  
book of account                               账目，账簿 j#4+-  
borrowing                                         借款，贷款，借债 PV?1g|tYv  
branch                                              分支，分支机构，分店 fc
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brought forward                                (账户余额等的)承上年，承上期，承上页 ttTI#Fr2  
budget                                              预算 <e$5~Spc  
building                                      建筑物；大楼 q.U*X5  
business conditions                                  业务情况，经营情况 \IO$+Guh  
business licence                               (企业等的)营业执照 zK[ 7:<  
business relation                                业务关系 @G7w(>_T3  
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