[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 /vi>@a
 
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审计词汇英汉对照 .(O FYK<  
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ability to continue as a going concern               持续经营能力 lCBb0k2  
acceptability                                     可接受性，可接受程度 r#^/qs(~  
acceptable level of detection risk                     检查风险的可接受水平 sas}k7m"  
acceptance of engagement                       接受委托 e`%U}_[d  
accepting the engagement for the first time              首次接受委托 6eqxwj{S[  
access to asset                                         对资产的接触 bT<if@h-  
according to                                     根据，依据，依照 $<.\,wW*'w  
account balance                                账户余额 \kU0D  
account for                                       对……进行会计处理，核算；解释 sK8=PZ\  
accounting                                        会计，会计学 v/{LC
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accounting advisory serve                        会计咨询服务 TU4"7]/{M  
accounting firm                                 会计师事务所 .5*h']iFr1  
accounting information                      会计信息，会计资料 ^s/Hb CA  
accounting period                             会计期间 CM+Nm(|\,  
accounting policies                                   会计政策 fmf3H p@  
accounting professional bodies                 会计职业组织，会计职业团体 S"ZH5O(  
accounting records                                   会计记录 QFMR~6 ?  
accounting responsibility                           会计责任 ezn%*X y,  
accounting service                             会计服务 {3F;:%$`c  
accounting standards                                会计准则 a>x3UVf_  
Accounting Standards for Business Enterprises       企业会计准则 j^#4!Ue  
accounting system                             会计系统 0|kkwZVPn  
accounting treatment                                会计处理 'thWo wE  
accuracy                                    准确性，精确性 N
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additional audit procedures                      追加审计程序 v#1}( hb  
addressee                                         收件人，收信人 G+2!+N\P  
Administration of State-owned Assets  (the～)     国有资产管理局 kH'LG!O  
administrative laws and regulations                 行政法规 egMl(~D  
adverse impact                                 不利影响，负面影响 7\>P@s
  
adverse opinion                                反对意见 o!W 71  
advisory group                                  咨询组，顾问组 0Q?XU.v  
agency fee                                        代理费，代理费用 2Wwzcvs@  
aggregate                                          总计，合计为…… hK F*{, '  
alternation of document and record                 变造文件和记录 F!DDlYUz.  
alternative audit procedures                      替代审计程序，备选审计程序 K.s\xA5`_  
amend                                              修改，修订 u~WBu|  
amortisation                                      摊销 :.wR*E  
analytical capacity                             分析能力 LpwjP4vWJ  
analytical procedures                               分析性程序 U$+EUDFi3_  
annual financial statements                        年度会计报表，年度财务报表 04ZP\  
appendix                                          附录，附表 32nB9[l  
applicable                                         适用的 S B2R  
applicable laws and regulations                 适用的法规 ] TY$  
application systems                                  应用系统 :.8@ xVH  
apply consistently                              一贯地执行，一贯地实施 VfWU-lJ  
appropriate                                       适当的，合适的； L?_'OwaY  
征用，挪用  -D*,*L  
appropriate authorization                          适当的授权 g\_J  
appropriateness of audit evidence                    审计证据的适当性 1vKAJ<4W  
approval                                    批准，核准 @r7ekyO8)  
assertion                                    (会计报表上的)认定；确认 ?=zF]J:G1w  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 3@#WYvD  
asset                                                 资产，财产 cAFYEx/(  
asset restructuring                             资产重组 T<:mG%Is  
assignment of duties                                 职责的划分 Cngi5._Lb  
assistant                                     助理，助理人员 +i"^"/2f{  
associated company                                 联属公司，联营公司 .nDB{@#  
association                                        联合，结合；协会，社团 L=g(w$H  
assumption                                       假设，假定 M_ *KA  
at a given date                                         在某一特定时日 P1cI]rriW  
attestation                                         鉴证，公证 fXNl27c-  
attestation service                             鉴证服务 'W'['TV  
audit adjustment                                审计调整 N_jpCCG~  
audit areas                                        审计领域 e_U1}{=t  
audit conclusion                                审计结论 C_CUk d[  
audit effectiveness                             审计效果 >3aB{[[N  
audit efficiency                                  审计效率 X#v6v)c  
audit engagement letter                      审计业务约定书 &+0WZ#VI  
audit evidence                                          审计证据 ,xcm:;&  
audit fee                                    审计费 h{xq  
audit files                                          审计档案 >|j8j:S[  
audit findings                                     审计中发现的事项 ;t6)(d4z?  
audit implementation stage                        审计实施阶段 a-[:RJW  
audit mark                                        审计标识 +95: O 8  
audit materiality                                 审计重要性 olA 1,8  
audit method                                     审计方法 i&K-|[3{g  
audit objective                                         审计目标，审计目的 0eJqDCmH  
audit of financial statements                      会计报表审计，财务报表审计 9NXL8QmC8  
audit opinion                                     审计意见 Q[rmsk2L'  
audit period                                      被审计期间，被审计年度 IOL5p*:gz  
audit plan                                          审计计划 0c{-$K}  
audit planning                                    编制审计计划，制定审计计划，审计计划 \S5YS2,P  
audit planning stage                                  审计计划阶段 :~"Dwrui  
audit procedure                                审计程序 h7? uM^p  
audit programme                               审计程序表，具体审计计划 76IjM4&a  
audit report                                       审计报告 tJ3Hg8;  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 B}?$kp  
audit report with a qualified opinion                 有保留意见的审计报告 ,a6Oi=+>/U  
audit report with an adverse opinion                否定意见的审计报告 d ,"L8  
audit report with dual dates                      双重日期审计报告 T)CEcz  
audit reporting stage                                 审计报告阶段 :t)<$dtf[  
audit responsibility                                   审计责任 w'i8yl bZ  
audit results                                      审计结果 2)-V\:;js  
audit risk                                          审计风险 GkU]>8E'"  
audit sampling                                          审计抽样 [B_(,/?  
audit sampling techniques                         审计抽样方法，审计抽样技术 ;\mTm;]G  
audit strategies                                  审计策略 K ^6fg,&  
audit summary                                         审计总结，审计小结 v% c-El%  
audit team                                         审计小组 pnTuYT^%)  
audit test                                    审计测试 w^EUBRI-  
audit trail                                          审计轨迹 PR+L6DT_  
audit work                                        审计工作 pw, <0UhV  
audit working paper                                 审计工作底稿 ,$oz1,Q/  
audited financial statement                        审计会计报表，已审计财务报表 0
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Auditing Guidelines (the～)                      审计规范指南 ?xTdL738  
auditing standards                             审计准则 =w,cdU*  
audit-oriented working paper                          (审计)业务类工作底稿 }57d3s  
authorisation                                     授权 Id}@  
authorisation of transaction                       交易的授权 @Jh;YDr`A  
availability                                         可获得性 gH u!~l  
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balance                                      余额；差额；平衡 <&CzM"\Em  
balance sheet                                    资产负债表 ^U;r>
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bank                                                 银行 7eU |iDYo  
bank account                                    银行账户，银行户头 hLo'q^mGr  
bank statement                                 银行对账单
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barter transaction                              易货交易，以物换物交易  ?S2!'L  
basis of audit                                    审计依据 Y I?4e7Z+  
basis of preparation                                (会计报表的)编制基础 6\5"36&/rQ  
book of account                               账目，账簿 ]"X} FU  
borrowing                                         借款，贷款，借债 H_&z-g`  
branch                                              分支，分支机构，分店 IpYw
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brought forward                                (账户余额等的)承上年，承上期，承上页 )4O* D92  
budget                                              预算 p=jIDM'  
building                                      建筑物；大楼 oMV^W^<  
business conditions                                  业务情况，经营情况 S(NUuu}S  
business licence                               (企业等的)营业执照 n38l!m(.  
business relation                                业务关系 HUWCCVn&  
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