[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 I[z:;4W}L^  
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审计词汇英汉对照 -(VJ,)8t2  
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ability to continue as a going concern               持续经营能力 ?u|??z%  
acceptability                                     可接受性，可接受程度 jnH\ }IB  
acceptable level of detection risk                     检查风险的可接受水平 Aq i:h]x  
acceptance of engagement                       接受委托 ~ELY$G.xl  
accepting the engagement for the first time              首次接受委托 MDMd$]CW  
access to asset                                         对资产的接触 '3.\+^3  
according to                                     根据，依据，依照 #A63?kDE&&  
account balance                                账户余额 A=|XlP$6  
account for                                       对……进行会计处理，核算；解释 MqmQ52HR  
accounting                                        会计，会计学 Ik G&  
accounting advisory serve                        会计咨询服务 nF3}wCe)  
accounting firm                                 会计师事务所 U>5^:%3  
accounting information                      会计信息，会计资料 z2=bbm:  
accounting period                             会计期间 hU)t5/h;K  
accounting policies                                   会计政策 p8Vqy-:  
accounting professional bodies                 会计职业组织，会计职业团体 fv+]iK<{  
accounting records                                   会计记录 \ovs[&  
accounting responsibility                           会计责任 g?j)p y  
accounting service                             会计服务 )'shpRB;1  
accounting standards                                会计准则 |}"YUk^  
Accounting Standards for Business Enterprises       企业会计准则 gF6> /  
accounting system                             会计系统 K7}.#*% ~  
accounting treatment                                会计处理 l1KMEGmG  
accuracy                                    准确性，精确性 [lmF2  
additional audit procedures                      追加审计程序 ?d')#WnC  
addressee                                         收件人，收信人 }1a}pm2p  
Administration of State-owned Assets  (the～)     国有资产管理局 Q3@zUjq_Q  
administrative laws and regulations                 行政法规 ^:9a1{L[  
adverse impact                                 不利影响，负面影响 Ds1h18  
adverse opinion                                反对意见 m^X51,+<  
advisory group                                  咨询组，顾问组 ;0DoZ  
agency fee                                        代理费，代理费用 ~Xi@#s
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aggregate                                          总计，合计为…… em Sq{A  
alternation of document and record                 变造文件和记录 ]jT}]9Q$  
alternative audit procedures                      替代审计程序，备选审计程序 T"wg/mT  
amend                                              修改，修订 $4bc!  
amortisation                                      摊销 qs4jUm  
analytical capacity                             分析能力 dX(JV' 18A  
analytical procedures                               分析性程序 !Tzo&G  
annual financial statements                        年度会计报表，年度财务报表 /9vi  
appendix                                          附录，附表 WfPb7T  
applicable                                         适用的 3%vXB=>T!  
applicable laws and regulations                 适用的法规 1tuvJ+`{  
application systems                                  应用系统 ]n^iG7aB?  
apply consistently                              一贯地执行，一贯地实施 k1&9 bgI  
appropriate                                       适当的，合适的； k4+vI1Cs  
征用，挪用 @yp0WB  
appropriate authorization                          适当的授权 /wDf,Hduz  
appropriateness of audit evidence                    审计证据的适当性 EQ%ooAb8  
approval                                    批准，核准 :saP :&  
assertion                                    (会计报表上的)认定；确认 }[+uHR6L  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 ;lObqs*?
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asset                                                 资产，财产 O9ex=m `L  
asset restructuring                             资产重组 c~0kZA6  
assignment of duties                                 职责的划分 x $uhkP  
assistant                                     助理，助理人员
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associated company                                 联属公司，联营公司 A?R`~*Q5  
association                                        联合，结合；协会，社团 2 6#p,P  
assumption                                       假设，假定 Y ^^4n$  
at a given date                                         在某一特定时日 {FIzoR"  
attestation                                         鉴证，公证 '9\cIni0  
attestation service                             鉴证服务 Ny^ 1#R  
audit adjustment                                审计调整 xHgC':l(0  
audit areas                                        审计领域 y2W+Y
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audit conclusion                                审计结论 t]K20(FSN  
audit effectiveness                             审计效果 Q2 q
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audit efficiency                                  审计效率 la[ pA  
audit engagement letter                      审计业务约定书 gt{kjrTv&  
audit evidence                                          审计证据 s`yzeo  
audit fee                                    审计费 <AgB"y@  
audit files                                          审计档案 U]hqRL  
audit findings                                     审计中发现的事项 ~J \qkQ  
audit implementation stage                        审计实施阶段 ? AfThJc  
audit mark                                        审计标识 s8-RXEPb  
audit materiality                                 审计重要性 \'|n.1Fr  
audit method                                     审计方法 W3:j Z:  
audit objective                                         审计目标，审计目的 C?qRZB+W#  
audit of financial statements                      会计报表审计，财务报表审计 Wf c/?{  
audit opinion                                     审计意见 [f+wP|NKL  
audit period                                      被审计期间，被审计年度 M CC4'  
audit plan                                          审计计划 n#!c!EfG  
audit planning                                    编制审计计划，制定审计计划，审计计划 pg{VKrT`  
audit planning stage                                  审计计划阶段 l";Yw]:^  
audit procedure                                审计程序 FjCGD4x1N  
audit programme                               审计程序表，具体审计计划 sL@\,]Y  
audit report                                       审计报告  3IxC@QR  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 7@@g|l]  
audit report with a qualified opinion                 有保留意见的审计报告 aM5]cc%  
audit report with an adverse opinion                否定意见的审计报告 ^IT F*  
audit report with dual dates                      双重日期审计报告 +4yre^gC  
audit reporting stage                                 审计报告阶段 h,/Aq  
audit responsibility                                   审计责任 UL[,A+X8D  
audit results                                      审计结果 SkuR~!  
audit risk                                          审计风险 _[rFnyC+0V  
audit sampling                                          审计抽样 ?]><#[?'L  
audit sampling techniques                         审计抽样方法，审计抽样技术 "B'c;0@q  
audit strategies                                  审计策略 U["0B8  
audit summary                                         审计总结，审计小结 ;nS F\X(;{  
audit team                                         审计小组 |d0ZB_ci  
audit test                                    审计测试 y:)^*2GA-B  
audit trail                                          审计轨迹 cWW?@_  
audit work                                        审计工作 vW?\bH7}I  
audit working paper                                 审计工作底稿 C1^%!)  
audited financial statement                        审计会计报表，已审计财务报表 >/ay'EyY;>  
Auditing Guidelines (the～)                      审计规范指南 O2
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auditing standards                             审计准则 o
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audit-oriented working paper                          (审计)业务类工作底稿 3(e_2v  
authorisation                                     授权 _?-oPb  
authorisation of transaction                       交易的授权 5W)ST&YPL*  
availability                                         可获得性 @43psq1  
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balance                                      余额；差额；平衡 prZ ,4\  
balance sheet                                    资产负债表 'K4FS (
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bank                                                 银行 a``|sn9  
bank account                                    银行账户，银行户头 5x+]uABE  
bank statement                                 银行对账单 zRna=h!  
barter transaction                              易货交易，以物换物交易 d,GOP_N8I  
basis of audit                                    审计依据 y#'hOSR2  
basis of preparation                                (会计报表的)编制基础 }{R*pmv$bN  
book of account                               账目，账簿 uZ 6krI  
borrowing                                         借款，贷款，借债 l
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branch                                              分支，分支机构，分店 hDxq9EF  
brought forward                                (账户余额等的)承上年，承上期，承上页 'xH^ksb"  
budget                                              预算 ?xR7Ii3  
building                                      建筑物；大楼 M v6 ^('  
business conditions                                  业务情况，经营情况 2.3_FXSt  
business licence                               (企业等的)营业执照 %:aXEjm@  
business relation                                业务关系 X+!+&RAN*  
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