[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 _*UI}JtlS  
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审计词汇英汉对照 ,gk'8]  
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ability to continue as a going concern               持续经营能力 0p[k7W u  
acceptability                                     可接受性，可接受程度 4G:~|N.{p  
acceptable level of detection risk                     检查风险的可接受水平 ]h1.1@>xc  
acceptance of engagement                       接受委托 Fc[vs5
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accepting the engagement for the first time              首次接受委托 
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access to asset                                         对资产的接触 @_"cMU!  
according to                                     根据，依据，依照 d#+Nef5  
account balance                                账户余额 Ps.xY;Y  
account for                                       对……进行会计处理，核算；解释 syLdm3d|  
accounting                                        会计，会计学 EGI$=Y  
accounting advisory serve                        会计咨询服务 e46`"}r  
accounting firm                                 会计师事务所 <D:q 4t  
accounting information                      会计信息，会计资料 V+D5<nICr  
accounting period                             会计期间 .!<yTh  
accounting policies                                   会计政策 GU`q^q@Ea  
accounting professional bodies                 会计职业组织，会计职业团体 j5R0e}/r  
accounting records                                   会计记录 +a*Ic8*  
accounting responsibility                           会计责任 F|6"-*[RS  
accounting service                             会计服务 }%}$h2
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accounting standards                                会计准则 nygGI_[l  
Accounting Standards for Business Enterprises       企业会计准则 T^]]z}k  
accounting system                             会计系统 j~Fd8]@  
accounting treatment                                会计处理 DqY"N]  
accuracy                                    准确性，精确性 VF11eZ"  
additional audit procedures                      追加审计程序 ;]xc}4@=mg  
addressee                                         收件人，收信人 {hN\=_6*EW  
Administration of State-owned Assets  (the～)     国有资产管理局 /"="y'Wx  
administrative laws and regulations                 行政法规 @TW:6v`  
adverse impact                                 不利影响，负面影响 DM v;\E~D  
adverse opinion                                反对意见 Y*pXbztP  
advisory group                                  咨询组，顾问组 CvRCcSJM\2  
agency fee                                        代理费，代理费用 l'[;q '  
aggregate                                          总计，合计为…… WFc4(Kl  
alternation of document and record                 变造文件和记录 p@q20>^u  
alternative audit procedures                      替代审计程序，备选审计程序 [mwqCW&  
amend                                              修改，修订 3/usgw1  
amortisation                                      摊销 6d8)]  
analytical capacity                             分析能力 O[$X36z  
analytical procedures                               分析性程序 rD$5]%Y  
annual financial statements                        年度会计报表，年度财务报表 c
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appendix                                          附录，附表 GQ?FUFuIoW  
applicable                                         适用的 bA0H  
applicable laws and regulations                 适用的法规 m4W(h6  
application systems                                  应用系统 
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apply consistently                              一贯地执行，一贯地实施 ?r(vX
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appropriate                                       适当的，合适的； R`$jF\"`r  
征用，挪用 ^m D$#  
appropriate authorization                          适当的授权 U) xeta+  
appropriateness of audit evidence                    审计证据的适当性 < ~CY?  
approval                                    批准，核准 GGwwdB\x'  
assertion                                    (会计报表上的)认定；确认 6(?@B^S>2  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 p`&{NR3+  
asset                                                 资产，财产 |UlR+'rl  
asset restructuring                             资产重组 Fv,
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assignment of duties                                 职责的划分  8zRw\]?  
assistant                                     助理，助理人员 ^y ', l  
associated company                                 联属公司，联营公司 _}j>  
association                                        联合，结合；协会，社团 WxD $k3U  
assumption                                       假设，假定 /QL<>g  
at a given date                                         在某一特定时日 ?nu<)~r53  
attestation                                         鉴证，公证 8hy1yt6t4~  
attestation service                             鉴证服务 aBQ--Sz  
audit adjustment                                审计调整 `_/1zL[  
audit areas                                        审计领域 RF6]_-  
audit conclusion                                审计结论 IeChz d  
audit effectiveness                             审计效果 %vf;qVoA~  
audit efficiency                                  审计效率 PDc4ok`)  
audit engagement letter                      审计业务约定书 tMU10=d  
audit evidence                                          审计证据 B (h`~pb  
audit fee                                    审计费 H/W&a2R^P  
audit files                                          审计档案 GM;uwL#  
audit findings                                     审计中发现的事项 _{^F8  
audit implementation stage                        审计实施阶段 9\Rk(dd  
audit mark                                        审计标识 Q$'\_zV  
audit materiality                                 审计重要性 }Dcpe M?  
audit method                                     审计方法 %Nl mLWF.  
audit objective                                         审计目标，审计目的 ^cW{%R>XY  
audit of financial statements                      会计报表审计，财务报表审计 { ~{D(k  
audit opinion                                     审计意见 +NB5Fd4  
audit period                                      被审计期间，被审计年度 v{lDEF@2^N  
audit plan                                          审计计划 tIBEja^l  
audit planning                                    编制审计计划，制定审计计划，审计计划 V^.Z&7+E`_  
audit planning stage                                  审计计划阶段 Cu$`-b^y  
audit procedure                                审计程序 GQ.akA_
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audit programme                               审计程序表，具体审计计划 ;$!0pxL)s  
audit report                                       审计报告 %^I
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audit report with a disclaimer of opinion           拒绝表示意见审计报告 ss|n7  
audit report with a qualified opinion                 有保留意见的审计报告 2"xhFxoD7  
audit report with an adverse opinion                否定意见的审计报告 _6nza)OFH  
audit report with dual dates                      双重日期审计报告 zhRF>Y`  
audit reporting stage                                 审计报告阶段 =&4eW#{LuH  
audit responsibility                                   审计责任 9p02K@wkD  
audit results                                      审计结果 3PzF^8KJ  
audit risk                                          审计风险 6xh-m  
audit sampling                                          审计抽样  q_;#EV  
audit sampling techniques                         审计抽样方法，审计抽样技术 D 5Z7?Y  
audit strategies                                  审计策略 =5pwNi_S  
audit summary                                         审计总结，审计小结 J{EK}'  
audit team                                         审计小组 tUfze9m  
audit test                                    审计测试 I.6#>=  
audit trail                                          审计轨迹 .b*-GWx  
audit work                                        审计工作 VJgf, 5 (N  
audit working paper                                 审计工作底稿 kc2E4i   
audited financial statement                        审计会计报表，已审计财务报表 ER]C;DYX  
Auditing Guidelines (the～)                      审计规范指南 1*@Q~f:Uk  
auditing standards                             审计准则 WIwGw%_~  
audit-oriented working paper                          (审计)业务类工作底稿 b$Bq#vdg:  
authorisation                                     授权 +(q r{G?  
authorisation of transaction                       交易的授权 |>I4(''}  
availability                                         可获得性 QmPHf*w[  
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balance                                      余额；差额；平衡 ^&c|z35F  
balance sheet                                    资产负债表 1-4*Y
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bank                                                 银行 sD XJXJZ  
bank account                                    银行账户，银行户头 t&bE/i_T  
bank statement                                 银行对账单 '(($dT  
barter transaction                              易货交易，以物换物交易 |TBKsx8  
basis of audit                                    审计依据 LrV4^{9(  
basis of preparation                                (会计报表的)编制基础 {}PBYXR  
book of account                               账目，账簿 n lvDMZ  
borrowing                                         借款，贷款，借债 ~Oj-W6-+&,  
branch                                              分支，分支机构，分店 *UG=dl#F#  
brought forward                                (账户余额等的)承上年，承上期，承上页 M^A;tPw  
budget                                              预算 K)8 m?sf/  
building                                      建筑物；大楼 O~#OVFJ9=  
business conditions                                  业务情况，经营情况 w\ .z-6G  
business licence                               (企业等的)营业执照 W.b?~  
business relation                                业务关系 TlBu3z'P  
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