[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 E{@[k%,_  
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审计词汇英汉对照 D+c
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ability to continue as a going concern               持续经营能力 CGFDqCNr-  
acceptability                                     可接受性，可接受程度 `@%LzeGz  
acceptable level of detection risk                     检查风险的可接受水平 |[lKY+26:{  
acceptance of engagement                       接受委托 (?];VG  
accepting the engagement for the first time              首次接受委托 Bp{Ri_&A  
access to asset                                         对资产的接触 fsXy"#mOkD  
according to                                     根据，依据，依照 R!1p^~/  
account balance                                账户余额 j1Ezf=N6`  
account for                                       对……进行会计处理，核算；解释 {G-kNU  
accounting                                        会计，会计学 "jCu6
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accounting advisory serve                        会计咨询服务 _Ey5n!0:  
accounting firm                                 会计师事务所 0`H# '/  
accounting information                      会计信息，会计资料 q\)-BXw:  
accounting period                             会计期间 Zd&S@Z  
accounting policies                                   会计政策  lRQYpc\  
accounting professional bodies                 会计职业组织，会计职业团体 !m$jk2<  
accounting records                                   会计记录 `u\n0=go  
accounting responsibility                           会计责任 :KO2| v\  
accounting service                             会计服务 f mGc^d|=  
accounting standards                                会计准则 6B -16  
Accounting Standards for Business Enterprises       企业会计准则 Y*hCMy;  
accounting system                             会计系统 TZ`SZDc7_  
accounting treatment                                会计处理 JI5Dy>u:  
accuracy                                    准确性，精确性 !'Kjx  
additional audit procedures                      追加审计程序 ]^
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addressee                                         收件人，收信人 IA(5?7x`<  
Administration of State-owned Assets  (the～)     国有资产管理局 Ca\6v
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administrative laws and regulations                 行政法规 M=Wz  
adverse impact                                 不利影响，负面影响 % )n=x ne  
adverse opinion                                反对意见 Ho%CDz z  
advisory group                                  咨询组，顾问组 4+i
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agency fee                                        代理费，代理费用 11lsf/IP  
aggregate                                          总计，合计为…… v,t:+ !8  
alternation of document and record                 变造文件和记录 v0y(58Rz.  
alternative audit procedures                      替代审计程序，备选审计程序 T0 {Lq:  
amend                                              修改，修订 +|rj4j)L&'  
amortisation                                      摊销 |hQ;l|SWg  
analytical capacity                             分析能力 @|r{;'  
analytical procedures                               分析性程序 I_BJH'!t  
annual financial statements                        年度会计报表，年度财务报表 <v P=zk  
appendix                                          附录，附表 $8F UfJ1@  
applicable                                         适用的 E_`=7i  
applicable laws and regulations                 适用的法规 &wX]_:?  
application systems                                  应用系统 m kexc~l  
apply consistently                              一贯地执行，一贯地实施 Wjc'*QCPl  
appropriate                                       适当的，合适的； tVjsRnb{  
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appropriate authorization                          适当的授权 r/1(]#kOX  
appropriateness of audit evidence                    审计证据的适当性 Cyp'?N  
approval                                    批准，核准 7d vnupLh  
assertion                                    (会计报表上的)认定；确认 yHGADH0B  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 O@P"MXEG  
asset                                                 资产，财产 j39wA~K  
asset restructuring                             资产重组 16 $B>  
assignment of duties                                 职责的划分 He)%S]RLk  
assistant                                     助理，助理人员 ME d WLFf  
associated company                                 联属公司，联营公司 /E>e"tvss  
association                                        联合，结合；协会，社团 u&NV,6Fj2[  
assumption                                       假设，假定 ;);kEq/=P  
at a given date                                         在某一特定时日 _j3fAr(V  
attestation                                         鉴证，公证 626r^c=  
attestation service                             鉴证服务 g5yJfRLxp  
audit adjustment                                审计调整 [
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audit areas                                        审计领域 kP"9&R`E  
audit conclusion                                审计结论 v:U-6W_)|  
audit effectiveness                             审计效果 ?8$Q-1=  
audit efficiency                                  审计效率 Vc2`b3"Br  
audit engagement letter                      审计业务约定书 RpF&\x>  
audit evidence                                          审计证据 v1[29t<I!  
audit fee                                    审计费 G2Zer=rC  
audit files                                          审计档案 putrSSL}  
audit findings                                     审计中发现的事项 grYe&(`X  
audit implementation stage                        审计实施阶段 JO;Uus{?  
audit mark                                        审计标识 8RX&k  
audit materiality                                 审计重要性 /\Ef%@  
audit method                                     审计方法 } }[2SH'nH  
audit objective                                         审计目标，审计目的 Zh,71Umz  
audit of financial statements                      会计报表审计，财务报表审计 P%6~&woF  
audit opinion                                     审计意见
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audit period                                      被审计期间，被审计年度 G#CXs:1pd+  
audit plan                                          审计计划 ~`/V(r;o  
audit planning                                    编制审计计划，制定审计计划，审计计划 R@0R`Zs  
audit planning stage                                  审计计划阶段 u"8yK5!  
audit procedure                                审计程序 O}P`P'Y|'  
audit programme                               审计程序表，具体审计计划 hc1N~$3!G  
audit report                                       审计报告 SIllU  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 P3%5?.S  
audit report with a qualified opinion                 有保留意见的审计报告 sS Mh`4'  
audit report with an adverse opinion                否定意见的审计报告 ?(PKeq6  
audit report with dual dates                      双重日期审计报告 ]yu:i-SfP  
audit reporting stage                                 审计报告阶段 >Q/Dk7#  
audit responsibility                                   审计责任 pJ=#zsE0  
audit results                                      审计结果 #QPjkR|\  
audit risk                                          审计风险 !W\+#ez  
audit sampling                                          审计抽样 p'k0#R$  
audit sampling techniques                         审计抽样方法，审计抽样技术 OVJ0}5P*  
audit strategies                                  审计策略 u!s2BC0}N  
audit summary                                         审计总结，审计小结 CAe!7HiR  
audit team                                         审计小组 GVz6-T~\>  
audit test                                    审计测试 ib w;}^m(  
audit trail                                          审计轨迹 H.;Q+A,8^  
audit work                                        审计工作 \GBuWY3B  
audit working paper                                 审计工作底稿 ==B6qX8T  
audited financial statement                        审计会计报表，已审计财务报表 GB^Br6  
Auditing Guidelines (the～)                      审计规范指南 edD)TpmE,  
auditing standards                             审计准则 No$3"4wk  
audit-oriented working paper                          (审计)业务类工作底稿 jylD6 IT  
authorisation                                     授权 QWU[@2@%r  
authorisation of transaction                       交易的授权 vIvIfE  
availability                                         可获得性 k!^{eOM  
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balance                                      余额；差额；平衡 Q
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balance sheet                                    资产负债表 t7pFW^&  
bank                                                 银行 $xqa{L%B  
bank account                                    银行账户，银行户头 jCY%|  
bank statement                                 银行对账单 TzZq(?V  
barter transaction                              易货交易，以物换物交易 ]iWRo'  
basis of audit                                    审计依据 %xW"!WbJ|  
basis of preparation                                (会计报表的)编制基础 7^285)UQA  
book of account                               账目，账簿 ,+VGSd  
borrowing                                         借款，贷款，借债 @CoIaUVP  
branch                                              分支，分支机构，分店 sT.ss$HY9,  
brought forward                                (账户余额等的)承上年，承上期，承上页 JT?h1v<H]  
budget                                              预算 "tZe>>I  
building                                      建筑物；大楼 t-AmX)$  
business conditions                                  业务情况，经营情况 +t.b` U`-  
business licence                               (企业等的)营业执照 yauvXosX  
business relation                                业务关系 ]|@^1we  
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