[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 7~;)N$d\  
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审计词汇英汉对照 b1G6'~U-  
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ability to continue as a going concern               持续经营能力 4~8-^^  
acceptability                                     可接受性，可接受程度 ?y__ V
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acceptable level of detection risk                     检查风险的可接受水平 h iK}&  
acceptance of engagement                       接受委托 K /%5\h  
accepting the engagement for the first time              首次接受委托 [.w`r>kZI  
access to asset                                         对资产的接触 hjhZ":I.  
according to                                     根据，依据，依照 rq1zvuUx  
account balance                                账户余额 0uIBaW3
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account for                                       对……进行会计处理，核算；解释 F`,Hf Cb\  
accounting                                        会计，会计学 8k+k\V{  
accounting advisory serve                        会计咨询服务 t;u)_C,bmP  
accounting firm                                 会计师事务所 L+eK)Q  
accounting information                      会计信息，会计资料  m3^D~4  
accounting period                             会计期间 `$FB[Z} &  
accounting policies                                   会计政策 T_#8i^;D  
accounting professional bodies                 会计职业组织，会计职业团体 S~&
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accounting records                                   会计记录 =kCiJ8q|  
accounting responsibility                           会计责任 F&B E+b/#  
accounting service                             会计服务 E,cQ9}/  
accounting standards                                会计准则 J25/Iy*byG  
Accounting Standards for Business Enterprises       企业会计准则 @\M^Zuo  
accounting system                             会计系统 }J2f$l>R  
accounting treatment                                会计处理 hh2&FI  
accuracy                                    准确性，精确性 P# U|  
additional audit procedures                      追加审计程序 c#>:U,j
 
addressee                                         收件人，收信人 i6y=3k  
Administration of State-owned Assets  (the～)     国有资产管理局 TtQd#mSI\  
administrative laws and regulations                 行政法规 :nfy=*M#  
adverse impact                                 不利影响，负面影响 .F[5{XV  
adverse opinion                                反对意见 qT&zg@m  
advisory group                                  咨询组，顾问组 9[lk=1.qN  
agency fee                                        代理费，代理费用 bH:C/P<x  
aggregate                                          总计，合计为…… 'pO-h,{TS  
alternation of document and record                 变造文件和记录 de[NIDA;`  
alternative audit procedures                      替代审计程序，备选审计程序 ed`7GZB  
amend                                              修改，修订 BB ::zBg  
amortisation                                      摊销 7]i6 Gk  
analytical capacity                             分析能力 2=%]Ax"R  
analytical procedures                               分析性程序 ?_v_*+b_  
annual financial statements                        年度会计报表，年度财务报表 3JqGLR`z3  
appendix                                          附录，附表 !DV0u)k(  
applicable                                         适用的 z4zPR?%:  
applicable laws and regulations                 适用的法规 {xTh!ih2-  
application systems                                  应用系统 r=p^~tuyxr  
apply consistently                              一贯地执行，一贯地实施 [HQ/MkP-Z  
appropriate                                       适当的，合适的； oa[O~z{~  
征用，挪用 ,]y_[]636  
appropriate authorization                          适当的授权 3C'6 i  
appropriateness of audit evidence                    审计证据的适当性 M&sQnPFH  
approval                                    批准，核准 &7\fj  
assertion                                    (会计报表上的)认定；确认 6E(..fo:"  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 JNP6qM  
asset                                                 资产，财产 {Z Ld_VGW  
asset restructuring                             资产重组 M a3}w-=;  
assignment of duties                                 职责的划分 3II*NANeg  
assistant                                     助理，助理人员 gA3f@7}d  
associated company                                 联属公司，联营公司 #&?}h)Jr'  
association                                        联合，结合；协会，社团 =Lnip<t>ja  
assumption                                       假设，假定 "v0SvV<7  
at a given date                                         在某一特定时日  ':DL  
attestation                                         鉴证，公证 qv4r!x  
attestation service                             鉴证服务 Vn\jU
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audit adjustment                                审计调整 $Il  
audit areas                                        审计领域 {M=*>P]E  
audit conclusion                                审计结论 v yt|x5  
audit effectiveness                             审计效果 @=Dc(5`[  
audit efficiency                                  审计效率 WG
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audit engagement letter                      审计业务约定书 H^vA}F`  
audit evidence                                          审计证据 bQ&%6'ck  
audit fee                                    审计费 C~.T[Mlu  
audit files                                          审计档案 Prc1U)nfo  
audit findings                                     审计中发现的事项 6z:/ma^  
audit implementation stage                        审计实施阶段 'Asr,[]?  
audit mark                                        审计标识 'q RQO(9&m  
audit materiality                                 审计重要性 fvV"H{V,  
audit method                                     审计方法 %|>D{q6C  
audit objective                                         审计目标，审计目的 2]FRIy d  
audit of financial statements                      会计报表审计，财务报表审计 nw qA\  
audit opinion                                     审计意见 -"^xg"  
audit period                                      被审计期间，被审计年度 2uV5hSHYe  
audit plan                                          审计计划 3Wx\Liw,  
audit planning                                    编制审计计划，制定审计计划，审计计划 SMfa(+VI  
audit planning stage                                  审计计划阶段 `0MQL@B  
audit procedure                                审计程序 BHErc\ITP  
audit programme                               审计程序表，具体审计计划 z+CX$
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audit report                                       审计报告 MD3iWgM  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 7#7|+%W0  
audit report with a qualified opinion                 有保留意见的审计报告 ,dVJAV7v  
audit report with an adverse opinion                否定意见的审计报告 ! CJ*zZ*  
audit report with dual dates                      双重日期审计报告 Q}a(vlZ  
audit reporting stage                                 审计报告阶段 9`? M-U  
audit responsibility                                   审计责任 h~ z}N
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audit results                                      审计结果 F" 4;nU  
audit risk                                          审计风险 nV`W0r(f'  
audit sampling                                          审计抽样 u,N<U t  
audit sampling techniques                         审计抽样方法，审计抽样技术 R|``A5zQ  
audit strategies                                  审计策略 YbP}d&L  
audit summary                                         审计总结，审计小结 *M+CA_I(  
audit team                                         审计小组 #gRtCoew  
audit test                                    审计测试 RgLkAHA  
audit trail                                          审计轨迹 gutf[Ksu  
audit work                                        审计工作 Jb]22]  
audit working paper                                 审计工作底稿 fP;2qho  
audited financial statement                        审计会计报表，已审计财务报表 f(.t0{Etq  
Auditing Guidelines (the～)                      审计规范指南 9DaoMOPEI  
auditing standards                             审计准则 -ei+r#  
audit-oriented working paper                          (审计)业务类工作底稿 \\$wg   
authorisation                                     授权 @S?D }myD  
authorisation of transaction                       交易的授权 89a`WV@}  
availability                                         可获得性 <M M(Z  
B qaEWK0  
balance                                      余额；差额；平衡 e4Xo(EY &  
balance sheet                                    资产负债表 8t1,_,2'  
bank                                                 银行 =xRxr@  
bank account                                    银行账户，银行户头 <*5`TE0J  
bank statement                                 银行对账单 7hfa?Mcz  
barter transaction                              易货交易，以物换物交易 ^1`T_+#[s  
basis of audit                                    审计依据 jQY ^[A  
basis of preparation                                (会计报表的)编制基础 ~0Xx]   
book of account                               账目，账簿 <x\I*%(  
borrowing                                         借款，贷款，借债 onF?;>[  
branch                                              分支，分支机构，分店 y\}
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brought forward                                (账户余额等的)承上年，承上期，承上页 ]hlYmT  
budget                                              预算 ~ ]^<*R  
building                                      建筑物；大楼 # 3gdT  
business conditions                                  业务情况，经营情况 UjH+BC+9`b  
business licence                               (企业等的)营业执照 6|ENDd[  
business relation                                业务关系 81Ityd-}  
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