[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
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审计词汇英汉对照 sOC| B  
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ability to continue as a going concern               持续经营能力 G-sa L*  
acceptability                                     可接受性，可接受程度 rSbQ}O4V  
acceptable level of detection risk                     检查风险的可接受水平 Lm.Ik
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acceptance of engagement                       接受委托 E~qK&7+   
accepting the engagement for the first time              首次接受委托 #-A5 Z;TD.  
access to asset                                         对资产的接触 Yr:>icz|  
according to                                     根据，依据，依照 5%#i79z&B  
account balance                                账户余额  @}Pw0vC  
account for                                       对……进行会计处理，核算；解释 fA;x{0CAMX  
accounting                                        会计，会计学 tPA"lBS !  
accounting advisory serve                        会计咨询服务 KM EXT$p  
accounting firm                                 会计师事务所 y. %i  
accounting information                      会计信息，会计资料 "^!j5fZ  
accounting period                             会计期间 QZz&1n  
accounting policies                                   会计政策 sM<:C  
accounting professional bodies                 会计职业组织，会计职业团体 p+!f(H  
accounting records                                   会计记录 E:%>0FE  
accounting responsibility                           会计责任 YALyZ.d  
accounting service                             会计服务 e-1;dX HL  
accounting standards                                会计准则 t% <pbZO  
Accounting Standards for Business Enterprises       企业会计准则 uTxX`vH@!  
accounting system                             会计系统 McO@p=M  
accounting treatment                                会计处理 9$8X>T^  
accuracy                                    准确性，精确性 -<H ri5  
additional audit procedures                      追加审计程序 _3*: y/M_  
addressee                                         收件人，收信人 oM-b96  
Administration of State-owned Assets  (the～)     国有资产管理局 9$n+-GSK  
administrative laws and regulations                 行政法规 f;&` 9s| 1  
adverse impact                                 不利影响，负面影响 !>?4[|?n<  
adverse opinion                                反对意见 @263)` 9G  
advisory group                                  咨询组，顾问组 NU BpIx&  
agency fee                                        代理费，代理费用 wV7@D[8  
aggregate                                          总计，合计为…… A&xab  
alternation of document and record                 变造文件和记录 .dy#n`eP  
alternative audit procedures                      替代审计程序，备选审计程序 2(@LRl>:  
amend                                              修改，修订 MHC.k=  
amortisation                                      摊销 oUnq"]  
analytical capacity                             分析能力 ~NTDG  
analytical procedures                               分析性程序 ly9x1`?$  
annual financial statements                        年度会计报表，年度财务报表 #JHy[!4  
appendix                                          附录，附表 [1t\|v  
applicable                                         适用的 !3O,DhH>MC  
applicable laws and regulations                 适用的法规 3'|Uqf8  
application systems                                  应用系统 ;P0,60  
apply consistently                              一贯地执行，一贯地实施 ,+swH;=7#r  
appropriate                                       适当的，合适的； N` @W%  
征用，挪用 $%N;d>[U,  
appropriate authorization                          适当的授权 S,ouj;B  
appropriateness of audit evidence                    审计证据的适当性 9;;]q?*  
approval                                    批准，核准 m 70`{-O  
assertion                                    (会计报表上的)认定；确认 bW,BhUb,|  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 ?uNTU U,  
asset                                                 资产，财产 SaX,^_GY  
asset restructuring                             资产重组 ze#rYNvo/  
assignment of duties                                 职责的划分 IN]` lJ  
assistant                                     助理，助理人员 %OezaNOtm  
associated company                                 联属公司，联营公司 AQJ|^'%  
association                                        联合，结合；协会，社团 &etL&s v  
assumption                                       假设，假定 hlSB7 D"d  
at a given date                                         在某一特定时日 P>yG/:
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attestation                                         鉴证，公证 [RGC!}"mr  
attestation service                             鉴证服务 TsFV ;S l3  
audit adjustment                                审计调整 |IyM"UH  
audit areas                                        审计领域 MX4 :e>dtd  
audit conclusion                                审计结论 &V^  
audit effectiveness                             审计效果 7$Z)fkx.  
audit efficiency                                  审计效率 JO<gN= [  
audit engagement letter                      审计业务约定书 \S|VkPv  
audit evidence                                          审计证据 mlsvP%[f.  
audit fee                                    审计费 p3,(*eZ  
audit files                                          审计档案 'AAF/9  
audit findings                                     审计中发现的事项 S+Yy  
audit implementation stage                        审计实施阶段 !"o1ve`{  
audit mark                                        审计标识 f//j{P[  
audit materiality                                 审计重要性 ]XpU'/h>q;  
audit method                                     审计方法 :3E8`q~c1  
audit objective                                         审计目标，审计目的 U:etcnb4w>  
audit of financial statements                      会计报表审计，财务报表审计 Kc-A-P &Ry  
audit opinion                                     审计意见 n41\y:CAo  
audit period                                      被审计期间，被审计年度 YDZ1@N}^B  
audit plan                                          审计计划 Zo}\gg3  
audit planning                                    编制审计计划，制定审计计划，审计计划 $fj"*   
audit planning stage                                  审计计划阶段 ]VHdE_7
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audit procedure                                审计程序 ShsP]$Yp  
audit programme                               审计程序表，具体审计计划 F_M~!]<na  
audit report                                       审计报告 1VPN#Q!  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 BHRrXC\  
audit report with a qualified opinion                 有保留意见的审计报告 n_!]B_Vd$  
audit report with an adverse opinion                否定意见的审计报告 4%c7#AX[T  
audit report with dual dates                      双重日期审计报告 J~yd]L>  
audit reporting stage                                 审计报告阶段 Vqv2F @.  
audit responsibility                                   审计责任 l66ipgw_^I  
audit results                                      审计结果 y!{/'{?P  
audit risk                                          审计风险 7:R{
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audit sampling                                          审计抽样 7Hr4yh[j&  
audit sampling techniques                         审计抽样方法，审计抽样技术 gYH:EuY,  
audit strategies                                  审计策略 )lngef /D_  
audit summary                                         审计总结，审计小结 E#HU?
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audit team                                         审计小组 T$8$ 9D_u  
audit test                                    审计测试 /iJcy:J  
audit trail                                          审计轨迹 >aanLLO  
audit work                                        审计工作 !\D]\|Bo  
audit working paper                                 审计工作底稿 MkV*+LXC  
audited financial statement                        审计会计报表，已审计财务报表  "p
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Auditing Guidelines (the～)                      审计规范指南 S;AnpiBM8  
auditing standards                             审计准则 uK&wS#uY  
audit-oriented working paper                          (审计)业务类工作底稿 K&gc5L  
authorisation                                     授权 .5Z@5g `  
authorisation of transaction                       交易的授权 z&HN>7  
availability                                         可获得性 K&a]pL6D  
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balance                                      余额；差额；平衡 IkXKt8`YVA  
balance sheet                                    资产负债表 c wD*>[j  
bank                                                 银行 F+m4  
bank account                                    银行账户，银行户头 HEfA c  
bank statement                                 银行对账单 IM&7h! l"|  
barter transaction                              易货交易，以物换物交易 !&:W1Jkp(  
basis of audit                                    审计依据 4;~lpty  
basis of preparation                                (会计报表的)编制基础 #/sE{jm  
book of account                               账目，账簿 [Jh))DIx  
borrowing                                         借款，贷款，借债 9oau_ Q#  
branch                                              分支，分支机构，分店 0-MasI&b  
brought forward                                (账户余额等的)承上年，承上期，承上页 `::(jW.KO  
budget                                              预算 iKEKk\j-w  
building                                      建筑物；大楼 cS;=_%~  
business conditions                                  业务情况，经营情况 f+88R=-u6S  
business licence                               (企业等的)营业执照 T+`GOFx  
business relation                                业务关系 H=SMDj)s+  
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