[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 >n62csO  
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审计词汇英汉对照 /xnhHwJm  
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ability to continue as a going concern               持续经营能力 FeJ5^Gh.  
acceptability                                     可接受性，可接受程度 p- _j0zv  
acceptable level of detection risk                     检查风险的可接受水平 MvA_tRO  
acceptance of engagement                       接受委托 CJ>=odK[  
accepting the engagement for the first time              首次接受委托 7tQiKrhp  
access to asset                                         对资产的接触 _L ].n)b  
according to                                     根据，依据，依照 *{bqHMd4L  
account balance                                账户余额 EWi@1PAZK  
account for                                       对……进行会计处理，核算；解释 'AU!xG6OQ  
accounting                                        会计，会计学 aY~IS?!;  
accounting advisory serve                        会计咨询服务 IG\ \RYr  
accounting firm                                 会计师事务所 Kk#@8h>  
accounting information                      会计信息，会计资料 ZBWe,Xvq  
accounting period                             会计期间 Q*5d~Yr]R  
accounting policies                                   会计政策 s 
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accounting professional bodies                 会计职业组织，会计职业团体 H #:Yw|t  
accounting records                                   会计记录 c1f6RCu$b  
accounting responsibility                           会计责任 s&l[GKR  
accounting service                             会计服务 c4|.!AQ>  
accounting standards                                会计准则 /WMLr5  
Accounting Standards for Business Enterprises       企业会计准则 -K{ID$!p  
accounting system                             会计系统 ))vwofkw4  
accounting treatment                                会计处理 R:E:Y|&#  
accuracy                                    准确性，精确性 ueOvBFgZ  
additional audit procedures                      追加审计程序 n >^?BU  
addressee                                         收件人，收信人 4KKNw9L)  
Administration of State-owned Assets  (the～)     国有资产管理局 6r`g+Js/  
administrative laws and regulations                 行政法规 $}829<gh7  
adverse impact                                 不利影响，负面影响 @QofsWC  
adverse opinion                                反对意见 utXcfKdt  
advisory group                                  咨询组，顾问组 >X]<s^  
agency fee                                        代理费，代理费用 S;C3R5*:  
aggregate                                          总计，合计为…… -llujB%;,e  
alternation of document and record                 变造文件和记录 RDbA"e5 x  
alternative audit procedures                      替代审计程序，备选审计程序 dK-G%5)r  
amend                                              修改，修订 W~qo `r  
amortisation                                      摊销 Hcpw[%(  
analytical capacity                             分析能力 
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analytical procedures                               分析性程序 UTz;Sw?~hw  
annual financial statements                        年度会计报表，年度财务报表 VQCPgs  
appendix                                          附录，附表 K{c^.&6D  
applicable                                         适用的 Cn,dr4J[  
applicable laws and regulations                 适用的法规 6
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application systems                                  应用系统 9o6y7hEQy  
apply consistently                              一贯地执行，一贯地实施 a;(:iMCi  
appropriate                                       适当的，合适的； sdY6_HtE  
征用，挪用 <5.{+!BM  
appropriate authorization                          适当的授权 Mm5l>D'c  
appropriateness of audit evidence                    审计证据的适当性 T"z!S0I  
approval                                    批准，核准 s}.nh>Q  
assertion                                    (会计报表上的)认定；确认 >&TktQO_T  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 }5gQZ'ys'  
asset                                                 资产，财产 KNnE5f  
asset restructuring                             资产重组 j EX([J1  
assignment of duties                                 职责的划分 B3D4fYQ  
assistant                                     助理，助理人员 a7Jr} "B  
associated company                                 联属公司，联营公司 4-\a]"c  
association                                        联合，结合；协会，社团 ;rFa I^  
assumption                                       假设，假定 zAH+{4lC+  
at a given date                                         在某一特定时日  `>V.}K^4  
attestation                                         鉴证，公证 Av'H(qB\K  
attestation service                             鉴证服务 *?uF&( 0  
audit adjustment                                审计调整 }E=mZZ
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audit areas                                        审计领域 1)%o:Xy o  
audit conclusion                                审计结论 mb#)w`<  
audit effectiveness                             审计效果 D -jew&B  
audit efficiency                                  审计效率 3|A"CU/z@  
audit engagement letter                      审计业务约定书 $6_J`7  
audit evidence                                          审计证据 3K'3Xp@A  
audit fee                                    审计费 pyNPdEy  
audit files                                          审计档案 .sLx6J%  
audit findings                                     审计中发现的事项 6Hz=VhQrN  
audit implementation stage                        审计实施阶段 SSzOz-&GA  
audit mark                                        审计标识 w9 NUm  
audit materiality                                 审计重要性 h'bxgIl'`  
audit method                                     审计方法 A4#m&o  
audit objective                                         审计目标，审计目的 NzEuiI}  
audit of financial statements                      会计报表审计，财务报表审计 xsa* XR  
audit opinion                                     审计意见 f; 22viE  
audit period                                      被审计期间，被审计年度 d+bTRnL  
audit plan                                          审计计划 .{Xi&[jw  
audit planning                                    编制审计计划，制定审计计划，审计计划 Lpn`HAw&  
audit planning stage                                  审计计划阶段 X9P
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audit procedure                                审计程序 'HC4Q{b`  
audit programme                               审计程序表，具体审计计划 wC[J=:]tA5  
audit report                                       审计报告
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audit report with a disclaimer of opinion           拒绝表示意见审计报告 -Oo$\ =d  
audit report with a qualified opinion                 有保留意见的审计报告 }SYvGp{J,  
audit report with an adverse opinion                否定意见的审计报告 l-mUc1.S  
audit report with dual dates                      双重日期审计报告 6S<pWR~  
audit reporting stage                                 审计报告阶段 "e(Nh%t  
audit responsibility                                   审计责任 0$UE|yDs>  
audit results                                      审计结果 w
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audit risk                                          审计风险 ''V:+@Toh  
audit sampling                                          审计抽样 9;@6iv  
audit sampling techniques                         审计抽样方法，审计抽样技术 3
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audit strategies                                  审计策略 ~h1'_0t   
audit summary                                         审计总结，审计小结 |ey6Czm  
audit team                                         审计小组 j3FDGDrg  
audit test                                    审计测试 SDot0`s>  
audit trail                                          审计轨迹 %9M_*]  
audit work                                        审计工作 rUj]6j =e  
audit working paper                                 审计工作底稿 lwK Au!l  
audited financial statement                        审计会计报表，已审计财务报表 -JcfP+{wS  
Auditing Guidelines (the～)                      审计规范指南 SnVnC09y  
auditing standards                             审计准则 $
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audit-oriented working paper                          (审计)业务类工作底稿 * @oAM,@  
authorisation                                     授权 5VISP4a  
authorisation of transaction                       交易的授权 $FD0MrB_+  
availability                                         可获得性 +VTMa9d  
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balance                                      余额；差额；平衡 n\d-^ml  
balance sheet                                    资产负债表 %=GnGgu  
bank                                                 银行 :imp~~L;  
bank account                                    银行账户，银行户头 nlJxF5/  
bank statement                                 银行对账单 H3&$:h  
barter transaction                              易货交易，以物换物交易 ,3x
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basis of audit                                    审计依据 .aNy)Yu8  
basis of preparation                                (会计报表的)编制基础 {| Tl3  
book of account                               账目，账簿 Yw./V0Z{@  
borrowing                                         借款，贷款，借债 kMUjSa~\  
branch                                              分支，分支机构，分店  snX5mD  
brought forward                                (账户余额等的)承上年，承上期，承上页 Og^b'Kx/  
budget                                              预算 1}'|HAu  
building                                      建筑物；大楼 G6L 'RP  
business conditions                                  业务情况，经营情况 8E|S`I  
business licence                               (企业等的)营业执照 n&&X{Rl  
business relation                                业务关系 ~ZT(@w  
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