[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 z:1"d R   
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审计词汇英汉对照 )#os!Ns_A  
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ability to continue as a going concern               持续经营能力 -3GlpC22  
acceptability                                     可接受性，可接受程度 F+<e9[  
acceptable level of detection risk                     检查风险的可接受水平 ~o8  
acceptance of engagement                       接受委托 b?U2g?lN:  
accepting the engagement for the first time              首次接受委托 }'`iJb\  
access to asset                                         对资产的接触 R$m?aIN  
according to                                     根据，依据，依照  >,6%Y
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account balance                                账户余额 `G'Z,P-a  
account for                                       对……进行会计处理，核算；解释 H|%'$oWp  
accounting                                        会计，会计学 d Bm!`;r4  
accounting advisory serve                        会计咨询服务 0n/+X[%Ti  
accounting firm                                 会计师事务所 2}uSrA7n]  
accounting information                      会计信息，会计资料 FZBdQhYF  
accounting period                             会计期间 JZup} {a  
accounting policies                                   会计政策 W0+m A  
accounting professional bodies                 会计职业组织，会计职业团体 )NLjv=ql  
accounting records                                   会计记录 @ JfQ}`  
accounting responsibility                           会计责任 'z9}I #  
accounting service                             会计服务 S*l=FRFI  
accounting standards                                会计准则 #O1%k; BL  
Accounting Standards for Business Enterprises       企业会计准则 +/>XOY|Ie  
accounting system                             会计系统 .Lm0$o*`  
accounting treatment                                会计处理 C2;Hugm4  
accuracy                                    准确性，精确性 bQgtZHO  
additional audit procedures                      追加审计程序 wiP )"g.t  
addressee                                         收件人，收信人 \o }=ob  
Administration of State-owned Assets  (the～)     国有资产管理局 *{!E`),FX  
administrative laws and regulations                 行政法规 GZ1c~uAu  
adverse impact                                 不利影响，负面影响 frRO?  
adverse opinion                                反对意见 .b|!FWHNS  
advisory group                                  咨询组，顾问组 .+A2\F.^  
agency fee                                        代理费，代理费用 U|~I
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aggregate                                          总计，合计为…… e_+SBN1`P&  
alternation of document and record                 变造文件和记录 06]%$-j  
alternative audit procedures                      替代审计程序，备选审计程序 fq?MnWc  
amend                                              修改，修订 yvCX is  
amortisation                                      摊销 rI#,FZ  
analytical capacity                             分析能力 !NO)|N>  
analytical procedures                               分析性程序 Z,I0<e caD  
annual financial statements                        年度会计报表，年度财务报表 *&BS[0
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appendix                                          附录，附表 DQ.;2W  
applicable                                         适用的 ne|N!!Dmk  
applicable laws and regulations                 适用的法规 z3p TdUt  
application systems                                  应用系统 lo
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apply consistently                              一贯地执行，一贯地实施 MLvd6tIv,  
appropriate                                       适当的，合适的； _/z3QG{Ea^  
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appropriate authorization                          适当的授权 E_H.!pr  
appropriateness of audit evidence                    审计证据的适当性
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approval                                    批准，核准 4 3G2{  
assertion                                    (会计报表上的)认定；确认 Ksff]##H  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 2*@@Bw.XA  
asset                                                 资产，财产 wCt!.<, .  
asset restructuring                             资产重组 G2yQHTbl  
assignment of duties                                 职责的划分 ?wVq5^ e  
assistant                                     助理，助理人员 P?|>, \t  
associated company                                 联属公司，联营公司 2gJkpf9JN  
association                                        联合，结合；协会，社团 -ZH6*7!  
assumption                                       假设，假定 a8 .x=j<  
at a given date                                         在某一特定时日 cD'|zH]  
attestation                                         鉴证，公证 bL2b^UB~%  
attestation service                             鉴证服务 -5y=K40  
audit adjustment                                审计调整 yq6:7<  
audit areas                                        审计领域 TJ>$ ~9&Sy  
audit conclusion                                审计结论 AGV+Y6  
audit effectiveness                             审计效果 'MQJt2QU9{  
audit efficiency                                  审计效率 i:2eJ.  
audit engagement letter                      审计业务约定书 '_l5Br73=  
audit evidence                                          审计证据 #{g
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audit fee                                    审计费 j
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audit files                                          审计档案 M)G|K a  
audit findings                                     审计中发现的事项 O4oI&i 7  
audit implementation stage                        审计实施阶段 ]6].l$%z#  
audit mark                                        审计标识 YSr
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audit materiality                                 审计重要性 ozkmZ;  
audit method                                     审计方法 $O9,Gvnxx  
audit objective                                         审计目标，审计目的 :+Tvq,/"  
audit of financial statements                      会计报表审计，财务报表审计 fjLS_Q ;h  
audit opinion                                     审计意见  zt 2#6v  
audit period                                      被审计期间，被审计年度 >k8FUf(c  
audit plan                                          审计计划 }CQ)W1mO"  
audit planning                                    编制审计计划，制定审计计划，审计计划 [!YSW'  
audit planning stage                                  审计计划阶段 (%)<jg
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audit procedure                                审计程序 <K
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audit programme                               审计程序表，具体审计计划 }3=^Ik;x  
audit report                                       审计报告 -DWnDku8=  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 P( 1Z  
audit report with a qualified opinion                 有保留意见的审计报告 h@+(V Q  
audit report with an adverse opinion                否定意见的审计报告 Gg3< }(  
audit report with dual dates                      双重日期审计报告 wZb77  
audit reporting stage                                 审计报告阶段 Y))x'<T'Q  
audit responsibility                                   审计责任 DS^`:^hv  
audit results                                      审计结果 "]hQ\b\O  
audit risk                                          审计风险 \*\)zj*r  
audit sampling                                          审计抽样 >#|%y>g .o  
audit sampling techniques                         审计抽样方法，审计抽样技术 w0,rFWS  
audit strategies                                  审计策略 u5A$VRMN  
audit summary                                         审计总结，审计小结 +K:hetv  
audit team                                         审计小组 /^':5"=o  
audit test                                    审计测试 )26_7.|  
audit trail                                          审计轨迹 Pk^W+M_)~  
audit work                                        审计工作 dPmNX-'7  
audit working paper                                 审计工作底稿 \s_`ZEB  
audited financial statement                        审计会计报表，已审计财务报表 c52S2f7  
Auditing Guidelines (the～)                      审计规范指南 hIFfvUl  
auditing standards                             审计准则 mH9_HK.C  
audit-oriented working paper                          (审计)业务类工作底稿 i|CAN,'  
authorisation                                     授权 +J7xAyv_Oz  
authorisation of transaction                       交易的授权 ~JTp8E9kw  
availability                                         可获得性 a1gaB:w5n  
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balance                                      余额；差额；平衡 . NT9dX  
balance sheet                                    资产负债表 ;fZ9:WB  
bank                                                 银行 c3C<P  
bank account                                    银行账户，银行户头 7 |Q;E|=-Y  
bank statement                                 银行对账单 k/hNap'0  
barter transaction                              易货交易，以物换物交易 8}{W.np_  
basis of audit                                    审计依据 {J]x8
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basis of preparation                                (会计报表的)编制基础 C]NL9Gq`  
book of account                               账目，账簿 ,Kwtp)EX  
borrowing                                         借款，贷款，借债 M6H#Y2!ZbC  
branch                                              分支，分支机构，分店 x"{WLZ  
brought forward                                (账户余额等的)承上年，承上期，承上页 $m;DwlM  
budget                                              预算 rfYFS96  
building                                      建筑物；大楼 siD/`T&  
business conditions                                  业务情况，经营情况 Kd;)E 9Ti  
business licence                               (企业等的)营业执照 zA*I=3E(  
business relation                                业务关系 0 ![  
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