[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 q$|0) }  
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审计词汇英汉对照 PRZ8X{h  
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ability to continue as a going concern               持续经营能力 7x%S](m%  
acceptability                                     可接受性，可接受程度 9n-T5WP  
acceptable level of detection risk                     检查风险的可接受水平 $\0TD7p  
acceptance of engagement                       接受委托 {[my"n2  
accepting the engagement for the first time              首次接受委托 F68},N>vr@  
access to asset                                         对资产的接触 F:M/z#:~  
according to                                     根据，依据，依照 219R&[cb  
account balance                                账户余额 ~37R0`C  
account for                                       对……进行会计处理，核算；解释 bG"6pU  
accounting                                        会计，会计学  LgO i3  
accounting advisory serve                        会计咨询服务 `S5>0r5[  
accounting firm                                 会计师事务所 H]VsOr  
accounting information                      会计信息，会计资料 a^ %8QJW  
accounting period                             会计期间 <=$rU232}  
accounting policies                                   会计政策 i
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accounting professional bodies                 会计职业组织，会计职业团体 }Q,(u  
accounting records                                   会计记录 ful]OLV+  
accounting responsibility                           会计责任 c5Z;%v |y  
accounting service                             会计服务 1d=0q?nH  
accounting standards                                会计准则 >F,$;y
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Accounting Standards for Business Enterprises       企业会计准则 +[>yO _}  
accounting system                             会计系统 ZYrKG+fkl  
accounting treatment                                会计处理 7ytm.lU  
accuracy                                    准确性，精确性 Xs{/}wc.q;  
additional audit procedures                      追加审计程序 FP.(E9  
addressee                                         收件人，收信人 UENYJ*tnP  
Administration of State-owned Assets  (the～)     国有资产管理局 #"=%b e3  
administrative laws and regulations                 行政法规 yW%&_s0  
adverse impact                                 不利影响，负面影响 un.G6|S  
adverse opinion                                反对意见 %j~9O~-  
advisory group                                  咨询组，顾问组 3s3 a>  
agency fee                                        代理费，代理费用 &*X3
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aggregate                                          总计，合计为…… bMSD/L  
alternation of document and record                 变造文件和记录 |3s.;wK  
alternative audit procedures                      替代审计程序，备选审计程序 V;M3z9xd  
amend                                              修改，修订 zG&WWc`K  
amortisation                                      摊销 ['/;'NhdlY  
analytical capacity                             分析能力 (3)C_Z  
analytical procedures                               分析性程序 Wpiv1GZ%c8  
annual financial statements                        年度会计报表，年度财务报表 ?y+\v'3v  
appendix                                          附录，附表 j:3A;r\  
applicable                                         适用的 #N<s^KYG-  
applicable laws and regulations                 适用的法规 nL 1IS  
application systems                                  应用系统 V`WI"HO+  
apply consistently                              一贯地执行，一贯地实施 SS>:Sw  
appropriate                                       适当的，合适的； $xKg }cO  
征用，挪用 0L3Bo3:k  
appropriate authorization                          适当的授权 {Bav$kw;?e  
appropriateness of audit evidence                    审计证据的适当性 -0=}|$H.  
approval                                    批准，核准 6|Ba  
assertion                                    (会计报表上的)认定；确认 DR.3 J`?K  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 S/#) :,YS  
asset                                                 资产，财产 jEC'l]l  
asset restructuring                             资产重组 BsoFQw4$9  
assignment of duties                                 职责的划分 7AZ5%o  
assistant                                     助理，助理人员 >=.ch5h3J)  
associated company                                 联属公司，联营公司 O^QR;<t'  
association                                        联合，结合；协会，社团 ^N*pIVLC  
assumption                                       假设，假定 <) >gg!  
at a given date                                         在某一特定时日 jldcvW  
attestation                                         鉴证，公证 #o(?g-3  
attestation service                             鉴证服务 ~ $ cm9>  
audit adjustment                                审计调整 TMnT#ypf<5  
audit areas                                        审计领域 bAA'=z<  
audit conclusion                                审计结论  e B9m4  
audit effectiveness                             审计效果 $i1>?pb3
 
audit efficiency                                  审计效率 `R4W4h'I  
audit engagement letter                      审计业务约定书 DzX6U[=  
audit evidence                                          审计证据 \t&n jMWpZ  
audit fee                                    审计费 R47I\{  
audit files                                          审计档案 oT9XJwqnv  
audit findings                                     审计中发现的事项 s+OvS9et_  
audit implementation stage                        审计实施阶段 V^/h;/!^  
audit mark                                        审计标识 I(iGs I  
audit materiality                                 审计重要性  RU3_Fso  
audit method                                     审计方法 vZ1D3ytfG  
audit objective                                         审计目标，审计目的 H
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audit of financial statements                      会计报表审计，财务报表审计 ;DT
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audit opinion                                     审计意见 g%<{G/Tz  
audit period                                      被审计期间，被审计年度 f"}0j|Gg  
audit plan                                          审计计划 juve9HaW  
audit planning                                    编制审计计划，制定审计计划，审计计划 <E(-QJ  
audit planning stage                                  审计计划阶段 DcFV^8O&  
audit procedure                                审计程序 X~<>K/}u5  
audit programme                               审计程序表，具体审计计划 MOH,'@&6^  
audit report                                       审计报告 unbcz{&Hb[  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 [8o m9 Z3  
audit report with a qualified opinion                 有保留意见的审计报告 Q>+_W2~]  
audit report with an adverse opinion                否定意见的审计报告 E`sapk  
audit report with dual dates                      双重日期审计报告 :#"OCXr  
audit reporting stage                                 审计报告阶段 N|^ !"/  
audit responsibility                                   审计责任 u+, jAkr  
audit results                                      审计结果 @N:3`[oB  
audit risk                                          审计风险 QKL]O*  
audit sampling                                          审计抽样 pqNoL* H  
audit sampling techniques                         审计抽样方法，审计抽样技术 m-pIFL<^N  
audit strategies                                  审计策略 g'l7Jr3  
audit summary                                         审计总结，审计小结 l*V72!Mv  
audit team                                         审计小组 s3f GX|;  
audit test                                    审计测试 '&o> %V  
audit trail                                          审计轨迹 7u&H*e7  
audit work                                        审计工作 _oyL*Cb  
audit working paper                                 审计工作底稿 }~0{1&  
audited financial statement                        审计会计报表，已审计财务报表 Vv*5{_  
Auditing Guidelines (the～)                      审计规范指南 lfI7&d*  
auditing standards                             审计准则 5 "Xo
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audit-oriented working paper                          (审计)业务类工作底稿 nG(|7x   
authorisation                                     授权 Q=9VuTE  
authorisation of transaction                       交易的授权 cR@
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availability                                         可获得性 _ jM6ej<  
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balance                                      余额；差额；平衡 {3yws4  
balance sheet                                    资产负债表 lf7H8k,-  
bank                                                 银行 fe]T9EDA  
bank account                                    银行账户，银行户头 LnACce ?b  
bank statement                                 银行对账单 nqw*oLFQ  
barter transaction                              易货交易，以物换物交易 j(2tbW
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basis of audit                                    审计依据 :d/:Ga5v!  
basis of preparation                                (会计报表的)编制基础 ^
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book of account                               账目，账簿 ,hcBiL/  
borrowing                                         借款，贷款，借债 #xE>]U  
branch                                              分支，分支机构，分店 +\]S<T*;  
brought forward                                (账户余额等的)承上年，承上期，承上页 39^uLob  
budget                                              预算 \?Oa}&k$F8  
building                                      建筑物；大楼 <MDFfnj  
business conditions                                  业务情况，经营情况 >5YYij5Aj  
business licence                               (企业等的)营业执照 ^SES')x  
business relation                                业务关系 085 ^!AZ  
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