[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 r_FW)Fu^  
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审计词汇英汉对照 Xb)XV$0  
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ability to continue as a going concern               持续经营能力 IDdhBdQ  
acceptability                                     可接受性，可接受程度 0Q
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acceptable level of detection risk                     检查风险的可接受水平 wV W+~DJ  
acceptance of engagement                       接受委托 7:mM`0g!  
accepting the engagement for the first time              首次接受委托 xfos>|0N  
access to asset                                         对资产的接触 d3 fE[/oU  
according to                                     根据，依据，依照 csH1X/3ha\  
account balance                                账户余额 2EQ:mjxk  
account for                                       对……进行会计处理，核算；解释 rM=Q.By+\  
accounting                                        会计，会计学 goIn7ei92  
accounting advisory serve                        会计咨询服务 O`OntYwa>  
accounting firm                                 会计师事务所 Il~ph9{JH  
accounting information                      会计信息，会计资料 |+cyb<(V J  
accounting period                             会计期间 -t:yy:4  
accounting policies                                   会计政策 _BHb0zeot  
accounting professional bodies                 会计职业组织，会计职业团体 X<,sc;"b`k  
accounting records                                   会计记录 + 5sTGNG  
accounting responsibility                           会计责任 P[#V{%f* 5  
accounting service                             会计服务 @6h=O`X>  
accounting standards                                会计准则 'n)M0e  
Accounting Standards for Business Enterprises       企业会计准则 YUM%3  
accounting system                             会计系统 Z^>3}\_v  
accounting treatment                                会计处理 6
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accuracy                                    准确性，精确性 'ZTE"KT  
additional audit procedures                      追加审计程序 !<((@*zU  
addressee                                         收件人，收信人 d[-w&[iy  
Administration of State-owned Assets  (the～)     国有资产管理局 e|"`W`"-  
administrative laws and regulations                 行政法规 )h2wwq0]  
adverse impact                                 不利影响，负面影响 p`33`25  
adverse opinion                                反对意见 K s8S^77  
advisory group                                  咨询组，顾问组 {hZ_f3o  
agency fee                                        代理费，代理费用 WvUe44&^$  
aggregate                                          总计，合计为…… _2}i8q:  
alternation of document and record                 变造文件和记录 @xSS`&b  
alternative audit procedures                      替代审计程序，备选审计程序 pYceMZ$  
amend                                              修改，修订 Kn=P~,FaG3  
amortisation                                      摊销 _d %H;<_  
analytical capacity                             分析能力 l4L&hY^  
analytical procedures                               分析性程序 l_>^LFO
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annual financial statements                        年度会计报表，年度财务报表 LPO3B W  
appendix                                          附录，附表 H.|FEV@  
applicable                                         适用的 wEQV"I  
applicable laws and regulations                 适用的法规 6yv*AmFh  
application systems                                  应用系统 =NH:/j^  
apply consistently                              一贯地执行，一贯地实施 /NMd GKr  
appropriate                                       适当的，合适的； }yx'U 3  
征用，挪用 VISNmz2P  
appropriate authorization                          适当的授权 {p yo  
appropriateness of audit evidence                    审计证据的适当性 ?P0$n 7,  
approval                                    批准，核准 `[VoW2CLH+  
assertion                                    (会计报表上的)认定；确认 \96?OCdr  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 &AZr(>  
asset                                                 资产，财产 ao
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asset restructuring                             资产重组 #N[nvIi}  
assignment of duties                                 职责的划分 PG&@.KY  
assistant                                     助理，助理人员 "9&6bBa  
associated company                                 联属公司，联营公司 [0Z r z+q  
association                                        联合，结合；协会，社团 d]0fgwwGC  
assumption                                       假设，假定 wu/]M~XwI  
at a given date                                         在某一特定时日 _dmgNbs
  
attestation                                         鉴证，公证 zw7=:<z=  
attestation service                             鉴证服务 ;]KGRT  
audit adjustment                                审计调整 NVcL9"ht*@  
audit areas                                        审计领域 kNd[M =%  
audit conclusion                                审计结论 TPvS+_<oL{  
audit effectiveness                             审计效果 {S'xZ._=  
audit efficiency                                  审计效率 ;ZFn~!V  
audit engagement letter                      审计业务约定书 RUlM""@b  
audit evidence                                          审计证据 2o
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audit fee                                    审计费 -KCm#!  
audit files                                          审计档案 &owBmpz  
audit findings                                     审计中发现的事项 w2@ `0   
audit implementation stage                        审计实施阶段 ~Q0jz/#c  
audit mark                                        审计标识 6^if%62l&  
audit materiality                                 审计重要性 UyEyk$6SU  
audit method                                     审计方法 9"I/jd
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audit objective                                         审计目标，审计目的 XB50>?? NE  
audit of financial statements                      会计报表审计，财务报表审计 R1&(VK{  
audit opinion                                     审计意见 _^0yE_ili  
audit period                                      被审计期间，被审计年度 z
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audit plan                                          审计计划 !FA^~  
audit planning                                    编制审计计划，制定审计计划，审计计划 [`6|~E"F  
audit planning stage                                  审计计划阶段 "m3u}!`3  
audit procedure                                审计程序 H9xxId?3u  
audit programme                               审计程序表，具体审计计划 f:KKOLm  
audit report                                       审计报告 rPv+eM">  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 1Ty{k^%  
audit report with a qualified opinion                 有保留意见的审计报告 kK16+`\+  
audit report with an adverse opinion                否定意见的审计报告 0>)(' Kv  
audit report with dual dates                      双重日期审计报告 )67Kd]  
audit reporting stage                                 审计报告阶段 1YTnOiYS1  
audit responsibility                                   审计责任 KNic$:i  
audit results                                      审计结果 qg 4:Vq  
audit risk                                          审计风险 CD +,&id  
audit sampling                                          审计抽样 ]RM
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audit sampling techniques                         审计抽样方法，审计抽样技术 V2u^sy  
audit strategies                                  审计策略 :eo2t>zF-<  
audit summary                                         审计总结，审计小结 VWI|`O.w  
audit team                                         审计小组 5 dXC  
audit test                                    审计测试 "c\ZUx_i6  
audit trail                                          审计轨迹 QukLsl]U  
audit work                                        审计工作 v< xe(dC  
audit working paper                                 审计工作底稿 Vv
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audited financial statement                        审计会计报表，已审计财务报表 #W @6@Mv  
Auditing Guidelines (the～)                      审计规范指南 QNLkj`PL/  
auditing standards                             审计准则 WID4{>G2  
audit-oriented working paper                          (审计)业务类工作底稿 u#/Y<1gn  
authorisation                                     授权 !}9k @=[  
authorisation of transaction                       交易的授权 &\F`M|c  
availability                                         可获得性 XTG* 56IzL  
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balance                                      余额；差额；平衡 w[^s)1  
balance sheet                                    资产负债表 NJ/6_e  
bank                                                 银行 &DYHkG  
bank account                                    银行账户，银行户头 J-:\^uP  
bank statement                                 银行对账单 y"<nx 3  
barter transaction                              易货交易，以物换物交易 od"Oq?~/t  
basis of audit                                    审计依据 
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basis of preparation                                (会计报表的)编制基础 =nh/w#  
book of account                               账目，账簿 j,K]TJ  
borrowing                                         借款，贷款，借债 S#/[>Cb  
branch                                              分支，分支机构，分店 ;$ D*,W *  
brought forward                                (账户余额等的)承上年，承上期，承上页 DBWe>Ef(  
budget                                              预算 frWw-<
HoI  
building                                      建筑物；大楼 k
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business conditions                                  业务情况，经营情况 C&^"]-t  
business licence                               (企业等的)营业执照 XkHO=  
business relation                                业务关系 ZxlQyr`~a(  
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