[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 a5Xr"-  
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审计词汇英汉对照 v8 6ls[lzu  
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ability to continue as a going concern               持续经营能力 bB)EJCPq>  
acceptability                                     可接受性，可接受程度 /=m=i%& #  
acceptable level of detection risk                     检查风险的可接受水平 mqq~&nI  
acceptance of engagement                       接受委托 d+2I+O03  
accepting the engagement for the first time              首次接受委托 m&2<?a}l  
access to asset                                         对资产的接触 <ezvz..g  
according to                                     根据，依据，依照 Q$kSK+ q!  
account balance                                账户余额 ut-UTW  
account for                                       对……进行会计处理，核算；解释 &~$^a1D6  
accounting                                        会计，会计学 ix7N q7!N  
accounting advisory serve                        会计咨询服务 ua4QtDSs  
accounting firm                                 会计师事务所 !i)?j@D  
accounting information                      会计信息，会计资料 2&$A x  
accounting period                             会计期间 T=b5th }  
accounting policies                                   会计政策 n]9y Cr  
accounting professional bodies                 会计职业组织，会计职业团体 *e _ /D$SC  
accounting records                                   会计记录 .]v8W51Y  
accounting responsibility                           会计责任 $ZQPf  
accounting service                             会计服务 UnW,|n8  
accounting standards                                会计准则 ^BNg^V.  
Accounting Standards for Business Enterprises       企业会计准则 dx Mz!  
accounting system                             会计系统 8 A%)m  
accounting treatment                                会计处理 I"T _<  
accuracy                                    准确性，精确性 KS(s<ip|  
additional audit procedures                      追加审计程序 DJrA@hm/Y  
addressee                                         收件人，收信人 Z[0xqGYLB  
Administration of State-owned Assets  (the～)     国有资产管理局 _5.7HEw>/  
administrative laws and regulations                 行政法规 YM
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adverse impact                                 不利影响，负面影响 ZL1[Khr,s  
adverse opinion                                反对意见 O$#`he/jm  
advisory group                                  咨询组，顾问组 gR ~XkU  
agency fee                                        代理费，代理费用 p(U'c}@2
 
aggregate                                          总计，合计为…… x8zUGvtQ  
alternation of document and record                 变造文件和记录 G+\2Aj  
alternative audit procedures                      替代审计程序，备选审计程序 JRU)AMMU&  
amend                                              修改，修订 RE*UIh*O  
amortisation                                      摊销 }ZvL% 4jT  
analytical capacity                             分析能力 ^(UL$cQ>  
analytical procedures                               分析性程序 =GnDiI  
annual financial statements                        年度会计报表，年度财务报表 bS* "C,b~s  
appendix                                          附录，附表 &:'Uh W-t  
applicable                                         适用的 Q !S"=2  
applicable laws and regulations                 适用的法规 sbkWJy  
application systems                                  应用系统 |3"'>* J  
apply consistently                              一贯地执行，一贯地实施 ZIpL4y =_  
appropriate                                       适当的，合适的； ";s?#c  
征用，挪用 Zroj-3-X~  
appropriate authorization                          适当的授权 g<}K^)x  
appropriateness of audit evidence                    审计证据的适当性 nuKjp Ap!  
approval                                    批准，核准 t55 '  
assertion                                    (会计报表上的)认定；确认 10}\7p8  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 &#;UKk~)Of  
asset                                                 资产，财产 in#g  
asset restructuring                             资产重组 ?L{[84GSO  
assignment of duties                                 职责的划分 ~{U~9v^v(  
assistant                                     助理，助理人员 C4Bh #C  
associated company                                 联属公司，联营公司 d;;]+%  
association                                        联合，结合；协会，社团 t[iE >  
assumption                                       假设，假定 Os?~U/  
at a given date                                         在某一特定时日 hofZpM  
attestation                                         鉴证，公证 ]hL 1qS  
attestation service                             鉴证服务 h a3 Qx  
audit adjustment                                审计调整 Ngh9+b6[  
audit areas                                        审计领域 6^UeEmjc  
audit conclusion                                审计结论 a.wRJ  
audit effectiveness                             审计效果 "E8-76n  
audit efficiency                                  审计效率 0I~xD9l9  
audit engagement letter                      审计业务约定书 >9Ub=tZm  
audit evidence                                          审计证据 Xm\tyLY  
audit fee                                    审计费 &``;1/J*W  
audit files                                          审计档案 ?s p  
audit findings                                     审计中发现的事项 MCL5a@BX)  
audit implementation stage                        审计实施阶段 l"b 78n  
audit mark                                        审计标识 p4HX83y{  
audit materiality                                 审计重要性 ]W-:-.prh  
audit method                                     审计方法 rv: ,Os_  
audit objective                                         审计目标，审计目的 A&F@+X6@  
audit of financial statements                      会计报表审计，财务报表审计 (#LV*&K%IC  
audit opinion                                     审计意见 "fr B5[  
audit period                                      被审计期间，被审计年度 q.uI
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audit plan                                          审计计划 wgzjuTqwBF  
audit planning                                    编制审计计划，制定审计计划，审计计划 O<."C=1~E  
audit planning stage                                  审计计划阶段 8$xg\l0?KK  
audit procedure                                审计程序 OHM.xw*?.  
audit programme                               审计程序表，具体审计计划 O2ety2}?f  
audit report                                       审计报告 Qighvei  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 .5KRi6  
audit report with a qualified opinion                 有保留意见的审计报告 'S
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audit report with an adverse opinion                否定意见的审计报告 Q5{i#F7nJm  
audit report with dual dates                      双重日期审计报告 9'td}S  
audit reporting stage                                 审计报告阶段 552c4h/T  
audit responsibility                                   审计责任 hY/SR'8  
audit results                                      审计结果 sAC1Pda  
audit risk                                          审计风险 ]0V~|<0c  
audit sampling                                          审计抽样 $PHKI B(  
audit sampling techniques                         审计抽样方法，审计抽样技术 2O`uzT$  
audit strategies                                  审计策略 I_'vVbK+>  
audit summary                                         审计总结，审计小结 zZ Oo
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audit team                                         审计小组 nWmc  
audit test                                    审计测试 s1:UCv-%  
audit trail                                          审计轨迹 :}o0Eb  
audit work                                        审计工作 "xdXHuX  
audit working paper                                 审计工作底稿 "4&HxD8_ih  
audited financial statement                        审计会计报表，已审计财务报表 g9'50<|J  
Auditing Guidelines (the～)                      审计规范指南 <;phc~0+  
auditing standards                             审计准则 tJbOn$]2"  
audit-oriented working paper                          (审计)业务类工作底稿 nPR_:_^  
authorisation                                     授权 T_y 'cvh  
authorisation of transaction                       交易的授权 kHm1aE<  
availability                                         可获得性 Rfeiv  
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balance                                      余额；差额；平衡 ShF ][v1L  
balance sheet                                    资产负债表 ZRsDn  
bank                                                 银行 ol:,02E&  
bank account                                    银行账户，银行户头 ^['%wA%  
bank statement                                 银行对账单 k2,n:7  
barter transaction                              易货交易，以物换物交易 CNM/}|N^Si  
basis of audit                                    审计依据 {jJU S>  
basis of preparation                                (会计报表的)编制基础 {~[H"h537t  
book of account                               账目，账簿 ()}O|JL:K  
borrowing                                         借款，贷款，借债 #:DDx5%x<b  
branch                                              分支，分支机构，分店 [ C]=p  
brought forward                                (账户余额等的)承上年，承上期，承上页 rV[#4,}PF  
budget                                              预算 J &u&G7#S  
building                                      建筑物；大楼 Q^b_+M  
business conditions                                  业务情况，经营情况 W6E9  
business licence                               (企业等的)营业执照 =}Bq"m  
business relation                                业务关系 ;!Ojb  
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