[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 8K1+ttjm  
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审计词汇英汉对照 Wje7fv  
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ability to continue as a going concern               持续经营能力 n}._Nb 5  
acceptability                                     可接受性，可接受程度 9N u;0  
acceptable level of detection risk                     检查风险的可接受水平 -pLb%f0?  
acceptance of engagement                       接受委托 zM)o^Fn2  
accepting the engagement for the first time              首次接受委托 tc# rL  
access to asset                                         对资产的接触
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according to                                     根据，依据，依照 tM!1oWH  
account balance                                账户余额 G%4vZPA  
account for                                       对……进行会计处理，核算；解释 *9*I:Uh57  
accounting                                        会计，会计学 Lp{l&-uQ  
accounting advisory serve                        会计咨询服务 {qh`8  
accounting firm                                 会计师事务所 LWIU7dw  
accounting information                      会计信息，会计资料 4$y|z{[< 5  
accounting period                             会计期间 u#}zNz#C5  
accounting policies                                   会计政策 i>0bI^H  
accounting professional bodies                 会计职业组织，会计职业团体 C0kwI*)  
accounting records                                   会计记录 mWka!lT  
accounting responsibility                           会计责任 uRUysLIw  
accounting service                             会计服务 1_<'S34  
accounting standards                                会计准则 {zg}KiNDZd  
Accounting Standards for Business Enterprises       企业会计准则 2#|Q=rWB  
accounting system                             会计系统 BeplS  
accounting treatment                                会计处理 9fe~Q%x=u  
accuracy                                    准确性，精确性 WlG/7$  
additional audit procedures                      追加审计程序 P:CwC"z>sS  
addressee                                         收件人，收信人 II[qWs>RG[  
Administration of State-owned Assets  (the～)     国有资产管理局 R=PjLH&)  
administrative laws and regulations                 行政法规 d)q{s(<;  
adverse impact                                 不利影响，负面影响 'JRkS'ay  
adverse opinion                                反对意见 4?d2#Xhs8  
advisory group                                  咨询组，顾问组 H#Vs3*VK  
agency fee                                        代理费，代理费用 "esV#%:#J  
aggregate                                          总计，合计为…… f$/Daq <M  
alternation of document and record                 变造文件和记录 ,wnF]K2D0  
alternative audit procedures                      替代审计程序，备选审计程序 @0t,vye  
amend                                              修改，修订 od-N7lp#  
amortisation                                      摊销 ~Uga=&  
analytical capacity                             分析能力 oBIKtS*L  
analytical procedures                               分析性程序 iiO4.@nT  
annual financial statements                        年度会计报表，年度财务报表 CJ%7M`zy  
appendix                                          附录，附表 %Wu3$b  
applicable                                         适用的 CQ13fu+|6  
applicable laws and regulations                 适用的法规 Jd)|==yD  
application systems                                  应用系统  E#ti  
apply consistently                              一贯地执行，一贯地实施 80 p7+W2m  
appropriate                                       适当的，合适的； :@kSDy+*Q  
征用，挪用 =Ermh7,  
appropriate authorization                          适当的授权 =X>?Y,  
appropriateness of audit evidence                    审计证据的适当性 lgre@M]mg  
approval                                    批准，核准 .K:>`~<)  
assertion                                    (会计报表上的)认定；确认  vE&  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 3O$Q>.0w/  
asset                                                 资产，财产 M-0BQs`N  
asset restructuring                             资产重组 K{"(|~=U  
assignment of duties                                 职责的划分 l"O=xt`m{  
assistant                                     助理，助理人员 W!+5}\?  
associated company                                 联属公司，联营公司 \W#M]Q  
association                                        联合，结合；协会，社团 p6I@o7f  
assumption                                       假设，假定 -,}f6*  
at a given date                                         在某一特定时日 U%U%a,rA5s  
attestation                                         鉴证，公证 R%54!f0 %  
attestation service                             鉴证服务 8'/vW~f  
audit adjustment                                审计调整 "4i(5|whp?  
audit areas                                        审计领域 Q<Utwk?nL  
audit conclusion                                审计结论 >5)$Qtz#  
audit effectiveness                             审计效果 }J"}poB:  
audit efficiency                                  审计效率 c1!h;(&  
audit engagement letter                      审计业务约定书 eX$u  
audit evidence                                          审计证据 ~?S/0]?c  
audit fee                                    审计费 N(&,+KJ)  
audit files                                          审计档案 L?<V KT  
audit findings                                     审计中发现的事项 ~eE2!/%9  
audit implementation stage                        审计实施阶段 mWCY%o@  
audit mark                                        审计标识
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audit materiality                                 审计重要性 ;/ WtO2  
audit method                                     审计方法 $Jx] FZDQ  
audit objective                                         审计目标，审计目的 zJXU>'obe  
audit of financial statements                      会计报表审计，财务报表审计 -bcm"(<T'  
audit opinion                                     审计意见
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audit period                                      被审计期间，被审计年度 ANi}q9SC  
audit plan                                          审计计划 Oz]iHe  
audit planning                                    编制审计计划，制定审计计划，审计计划 jD'\\jAUdm  
audit planning stage                                  审计计划阶段 *|ubH?71%Y  
audit procedure                                审计程序 ~b\bpu  
audit programme                               审计程序表，具体审计计划 8T7[/"hi\  
audit report                                       审计报告 ~ B1)!5Z  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 8^^Xr  
audit report with a qualified opinion                 有保留意见的审计报告 1kvBQ1+  
audit report with an adverse opinion                否定意见的审计报告 ->$Do$  
audit report with dual dates                      双重日期审计报告 f*LDrAf9  
audit reporting stage                                 审计报告阶段 0
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audit responsibility                                   审计责任 $oe:km1-D  
audit results                                      审计结果 *)
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audit risk                                          审计风险 l<!?`V6}  
audit sampling                                          审计抽样 3|l+&LF!IC  
audit sampling techniques                         审计抽样方法，审计抽样技术 45q-x_  
audit strategies                                  审计策略 $hn#T#J3  
audit summary                                         审计总结，审计小结 D3|y|Dr  
audit team                                         审计小组 {!Jw+LPv$$  
audit test                                    审计测试 FE" ksi 9  
audit trail                                          审计轨迹 WEOW6UV(  
audit work                                        审计工作 #4DEb<D  
audit working paper                                 审计工作底稿 &0+;E-_  
audited financial statement                        审计会计报表，已审计财务报表 bK<'J=#1  
Auditing Guidelines (the～)                      审计规范指南 +*mi%)I  
auditing standards                             审计准则 (Lp<T!"  
audit-oriented working paper                          (审计)业务类工作底稿 %F]4)XeW-+  
authorisation                                     授权 MCjf$pZN]  
authorisation of transaction                       交易的授权 q%2cx@c  
availability                                         可获得性 Pur~Rz\\  
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balance                                      余额；差额；平衡 9jCn|+  
balance sheet                                    资产负债表 U#G0  
bank                                                 银行 CcG{+-=H)  
bank account                                    银行账户，银行户头 'K"V{  
bank statement                                 银行对账单 *[9FPya  
barter transaction                              易货交易，以物换物交易 Q+$+
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basis of audit                                    审计依据 vB hpD  
basis of preparation                                (会计报表的)编制基础 3#!}W#xv  
book of account                               账目，账簿 wG ua"@IE  
borrowing                                         借款，贷款，借债 xf_NHKZ)  
branch                                              分支，分支机构，分店 {D={>0  
brought forward                                (账户余额等的)承上年，承上期，承上页 iqRk\yq<  
budget                                              预算 [>U'P1@ql  
building                                      建筑物；大楼 Lf4c[[@%gd  
business conditions                                  业务情况，经营情况 EuOrwmdj  
business licence                               (企业等的)营业执照 g+bc4eU  
business relation                                业务关系 -iLp3m<ai  
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