[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 6iyt2qkh  
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审计词汇英汉对照 [@zkv)D6  
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ability to continue as a going concern               持续经营能力 r*>QT:sB  
acceptability                                     可接受性，可接受程度 /T{mS7EpYc  
acceptable level of detection risk                     检查风险的可接受水平 m9uUDq#GJ  
acceptance of engagement                       接受委托 %"{?[!C ?  
accepting the engagement for the first time              首次接受委托 ?9CIWpGjU  
access to asset                                         对资产的接触 $/os{tzjd  
according to                                     根据，依据，依照 lej^gxj/2  
account balance                                账户余额 z[%[bs2{  
account for                                       对……进行会计处理，核算；解释 jw/wcP  
accounting                                        会计，会计学 MR[N6E6Mg  
accounting advisory serve                        会计咨询服务 aTi0bQW{  
accounting firm                                 会计师事务所 mJ/^BT]  
accounting information                      会计信息，会计资料 : E}6S  
accounting period                             会计期间 t<8z08  
accounting policies                                   会计政策 Sw/J+FO2  
accounting professional bodies                 会计职业组织，会计职业团体 (1OW6xtfG  
accounting records                                   会计记录 ;%M2x5  
accounting responsibility                           会计责任 xMLrLXy  
accounting service                             会计服务 3KR2TcT#{  
accounting standards                                会计准则 PZ~`O  
Accounting Standards for Business Enterprises       企业会计准则 tP -5  
accounting system                             会计系统 {P,>Q4N  
accounting treatment                                会计处理 ]U#JsMS  
accuracy                                    准确性，精确性 q=J9LQ  
additional audit procedures                      追加审计程序 5Gc_LI&v7  
addressee                                         收件人，收信人 oM-b96  
Administration of State-owned Assets  (the～)     国有资产管理局 3{6ps : w  
administrative laws and regulations                 行政法规 3#7ENV`  
adverse impact                                 不利影响，负面影响 Bi %Z2/  
adverse opinion                                反对意见 [9'|7fdU  
advisory group                                  咨询组，顾问组 wA{*W>i  
agency fee                                        代理费，代理费用 6hR^qdHg  
aggregate                                          总计，合计为…… 8Ix-i  
alternation of document and record                 变造文件和记录 +?ws !LgF  
alternative audit procedures                      替代审计程序，备选审计程序 p|xs|O6{  
amend                                              修改，修订 VZAuUw+M  
amortisation                                      摊销 YWybPD4\(  
analytical capacity                             分析能力 [%HYh7ua<  
analytical procedures                               分析性程序 +qE,<c
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annual financial statements                        年度会计报表，年度财务报表 XL{{7%j  
appendix                                          附录，附表 Pm;x]Aj  
applicable                                         适用的 MHC.k=  
applicable laws and regulations                 适用的法规 8ct +?-3g  
application systems                                  应用系统  zjZ;xn  
apply consistently                              一贯地执行，一贯地实施 ~NTDG  
appropriate                                       适当的，合适的； {Q}!NkF1  
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appropriate authorization                          适当的授权 b\<lNE!L  
appropriateness of audit evidence                    审计证据的适当性 gK&5HTo  
approval                                    批准，核准 ^\xCqVk_R  
assertion                                    (会计报表上的)认定；确认 aUsul'e;M  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 ^p{A!I!  
asset                                                 资产，财产 ]Om'naD  
asset restructuring                             资产重组 GLbc/qs  
assignment of duties                                 职责的划分 v4nvZ6  
assistant                                     助理，助理人员 hpd(d$j  
associated company                                 联属公司，联营公司 PT 0Qzg  
association                                        联合，结合；协会，社团 Tw`
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assumption                                       假设，假定 U}mL,kj "  
at a given date                                         在某一特定时日 R!:eYoQ  
attestation                                         鉴证，公证 * ePDc'   
attestation service                             鉴证服务 44<9zHK  
audit adjustment                                审计调整 cij]&$;Q  
audit areas                                        审计领域 C}dKbs^g|  
audit conclusion                                审计结论 jV(xYA
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audit effectiveness                             审计效果 SaX,^_GY  
audit efficiency                                  审计效率 0:7v/S!:  
audit engagement letter                      审计业务约定书 ,n /SDEL  
audit evidence                                          审计证据 Y^*Lh/:h  
audit fee                                    审计费 /h.:br?M#P  
audit files                                          审计档案
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audit findings                                     审计中发现的事项 $9LGdKZ_D  
audit implementation stage                        审计实施阶段 4eDmLC"Y *  
audit mark                                        审计标识 `2 %eDFZ  
audit materiality                                 审计重要性 "u3fs2  
audit method                                     审计方法 o>/uW8  
audit objective                                         审计目标，审计目的 (6b?ir~  
audit of financial statements                      会计报表审计，财务报表审计 -+j9X;h:  
audit opinion                                     审计意见 \F
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audit period                                      被审计期间，被审计年度 sK""  
audit plan                                          审计计划 \UkNE5  
audit planning                                    编制审计计划，制定审计计划，审计计划 e{qp!N1!  
audit planning stage                                  审计计划阶段 PU]7c2.y  
audit procedure                                审计程序 Y%n{`9=  
audit programme                               审计程序表，具体审计计划  8o%<.]   
audit report                                       审计报告 )zk?yY6  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 2Q`PUXj  
audit report with a qualified opinion                 有保留意见的审计报告 B^_$ hJncc  
audit report with an adverse opinion                否定意见的审计报告 =DmPPl{  
audit report with dual dates                      双重日期审计报告 #2ZrdD"5kQ  
audit reporting stage                                 审计报告阶段 l\A}lC0?J  
audit responsibility                                   审计责任 |)|vG_  
audit results                                      审计结果 @SF")j|  
audit risk                                          审计风险 ?vL^:f["  
audit sampling                                          审计抽样 kG|>_5  
audit sampling techniques                         审计抽样方法，审计抽样技术 P@! Q1pr  
audit strategies                                  审计策略 :3E8`q~c1  
audit summary                                         审计总结，审计小结 0
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audit team                                         审计小组 fmZz
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audit test                                    审计测试 ^Xt]wl*]+  
audit trail                                          审计轨迹 z</XnN  
audit work                                        审计工作 n41\y:CAo  
audit working paper                                 审计工作底稿 Wj  
audited financial statement                        审计会计报表，已审计财务报表 L&3Ar'  
Auditing Guidelines (the～)                      审计规范指南 K_<lO,[S  
auditing standards                             审计准则 XSHwE)m  
audit-oriented working paper                          (审计)业务类工作底稿 Hjo:;s  
authorisation                                     授权 nCSd:1DY  
authorisation of transaction                       交易的授权 ^}Dv$\;6  
availability                                         可获得性 ShsP]$Yp  
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balance                                      余额；差额；平衡 Xx9~  
balance sheet                                    资产负债表 l+3%%TV@L  
bank                                                 银行 BHRrXC\  
bank account                                    银行账户，银行户头 , Rr&.
 
bank statement                                 银行对账单 UmP?}Xw6  
barter transaction                              易货交易，以物换物交易 CpP$HrQ  
basis of audit                                    审计依据 ]>S$R&a  
basis of preparation                                (会计报表的)编制基础 ;03*qOYc  
book of account                               账目，账簿 DY+8m8!4H  
borrowing                                         借款，贷款，借债 Do [ F+Y  
branch                                              分支，分支机构，分店 B#Oc8`1Y  
brought forward                                (账户余额等的)承上年，承上期，承上页 WkU)I2oH  
budget                                              预算 ytBxe]  
building                                      建筑物；大楼 d= T9mj.@  
business conditions                                  业务情况，经营情况 )lngef /D_  
business licence                               (企业等的)营业执照 w3]0 !)t1  
business relation                                业务关系 &|&YRHv  
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