[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 2 zy^(%a  
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审计词汇英汉对照 H@zk8]_P  
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ability to continue as a going concern               持续经营能力 (Y>MsqwWfC  
acceptability                                     可接受性，可接受程度 (yP55PC O$  
acceptable level of detection risk                     检查风险的可接受水平 p{rS -`I  
acceptance of engagement                       接受委托 "YL-!P  
accepting the engagement for the first time              首次接受委托 ,:`6x[ +  
access to asset                                         对资产的接触 6fkr!&Dy7  
according to                                     根据，依据，依照 }]I?vyQ#V  
account balance                                账户余额 =r~.I  
account for                                       对……进行会计处理，核算；解释 HhL%iy1  
accounting                                        会计，会计学 0REWbcxd"  
accounting advisory serve                        会计咨询服务 f2wW2]Fg  
accounting firm                                 会计师事务所 GHy#D]Z  
accounting information                      会计信息，会计资料 kgz{m;R  
accounting period                             会计期间 9QMn%8=j  
accounting policies                                   会计政策 RY{tX`  
accounting professional bodies                 会计职业组织，会计职业团体 h6*`V  
accounting records                                   会计记录 j;)6uia*A  
accounting responsibility                           会计责任 [Ni4[\  
accounting service                             会计服务 +&
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accounting standards                                会计准则 C~qhwwh  
Accounting Standards for Business Enterprises       企业会计准则 I*}#nY0+  
accounting system                             会计系统 Z
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accounting treatment                                会计处理 6mdnEmFM]  
accuracy                                    准确性，精确性 R(sM(x5a`  
additional audit procedures                      追加审计程序 B5:g{,C  
addressee                                         收件人，收信人 CeTr%j  
Administration of State-owned Assets  (the～)     国有资产管理局 j&A3s{S4A  
administrative laws and regulations                 行政法规 (fa?ftK  
adverse impact                                 不利影响，负面影响 3J T3 ;O  
adverse opinion                                反对意见 `l2q G#  
advisory group                                  咨询组，顾问组 hli10p$  
agency fee                                        代理费，代理费用 %v[Kk-d  
aggregate                                          总计，合计为…… \w^QHX1+  
alternation of document and record                 变造文件和记录 |Vi&f5p,@  
alternative audit procedures                      替代审计程序，备选审计程序
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amend                                              修改，修订 Nb~dw;t  
amortisation                                      摊销 N;'HR)  
analytical capacity                             分析能力 #OWs3$9  
analytical procedures                               分析性程序 @@83PJFid  
annual financial statements                        年度会计报表，年度财务报表 ,
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appendix                                          附录，附表 fm%R NAPvc  
applicable                                         适用的 N@6OQ:,[F  
applicable laws and regulations                 适用的法规 P/Kit?kngS  
application systems                                  应用系统 `mj x4Lb  
apply consistently                              一贯地执行，一贯地实施 toqzS!&.v  
appropriate                                       适当的，合适的； e({fY.)SGo  
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appropriate authorization                          适当的授权 p{q!jm~Nq  
appropriateness of audit evidence                    审计证据的适当性 E[.tQ|C  
approval                                    批准，核准 61W/BU7O  
assertion                                    (会计报表上的)认定；确认 -Zg @D(pF  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 ]TgP!M&q  
asset                                                 资产，财产 O[)]dD&'  
asset restructuring                             资产重组 ttaQlEa=Z  
assignment of duties                                 职责的划分 kLt9;<L  
assistant                                     助理，助理人员 (YHvGGr  
associated company                                 联属公司，联营公司 |<-F|v9og  
association                                        联合，结合；协会，社团 lVdT^"~3  
assumption                                       假设，假定 IzdTXc f   
at a given date                                         在某一特定时日 xwnoZ&h  
attestation                                         鉴证，公证 1Xr"h:U_ X  
attestation service                             鉴证服务 t*d >eK`:N  
audit adjustment                                审计调整 ]<T8ZA_Y;  
audit areas                                        审计领域 fu<2t$Cn>  
audit conclusion                                审计结论 x XM!E 8  
audit effectiveness                             审计效果 EB5_;  
audit efficiency                                  审计效率 rLh9`0|D  
audit engagement letter                      审计业务约定书 <;cE/W}}  
audit evidence                                          审计证据 yv)nW::D(  
audit fee                                    审计费 0sDwTb"  
audit files                                          审计档案 vA"niO  
audit findings                                     审计中发现的事项 }l(m5  
audit implementation stage                        审计实施阶段 ZBmXaP[9  
audit mark                                        审计标识 s!ZW'`4!z  
audit materiality                                 审计重要性 j;20JA/b  
audit method                                     审计方法 4su_;+]  
audit objective                                         审计目标，审计目的 6f?BltFaN  
audit of financial statements                      会计报表审计，财务报表审计 Q"|kW[Sg  
audit opinion                                     审计意见 Mf:M3H%YV+  
audit period                                      被审计期间，被审计年度 Z-SwJtWk  
audit plan                                          审计计划 P$18Xno{  
audit planning                                    编制审计计划，制定审计计划，审计计划
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audit planning stage                                  审计计划阶段 LR3 `=Z9  
audit procedure                                审计程序 X#DL/#z k  
audit programme                               审计程序表，具体审计计划
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audit report                                       审计报告 h zZ-$IX X  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 [.;%\>Qk<  
audit report with a qualified opinion                 有保留意见的审计报告 /&$"}Z6z  
audit report with an adverse opinion                否定意见的审计报告 H+VO.s.a  
audit report with dual dates                      双重日期审计报告 2K]IlsMO&  
audit reporting stage                                 审计报告阶段 M_h8#7{G  
audit responsibility                                   审计责任 wKk 3)@il  
audit results                                      审计结果 kz0I2!bt  
audit risk                                          审计风险 ^p 2.UW  
audit sampling                                          审计抽样 jQ_dw\ {0  
audit sampling techniques                         审计抽样方法，审计抽样技术 1xO!w+J#  
audit strategies                                  审计策略 G;C8Kde  
audit summary                                         审计总结，审计小结 CYtjY~   
audit team                                         审计小组 xN`r4  
audit test                                    审计测试 Dc.n-ipv$  
audit trail                                          审计轨迹 & =73D1A  
audit work                                        审计工作 }UKgF.  
audit working paper                                 审计工作底稿 dUoWo3r=  
audited financial statement                        审计会计报表，已审计财务报表 SqXy;S@  
Auditing Guidelines (the～)                      审计规范指南 [J)/Et  
auditing standards                             审计准则 5=Kq @[(4  
audit-oriented working paper                          (审计)业务类工作底稿 .!yWF?T8  
authorisation                                     授权 E3S%s  
authorisation of transaction                       交易的授权 -(\1r2 Y  
availability                                         可获得性 &so-O90  
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balance                                      余额；差额；平衡 euV$2Fg  
balance sheet                                    资产负债表 R2}kz.  
bank                                                 银行 ]<27Sw&yaG  
bank account                                    银行账户，银行户头 EI1W .V>@  
bank statement                                 银行对账单 sULIrYRA  
barter transaction                              易货交易，以物换物交易 +65oC x  
basis of audit                                    审计依据 ,~
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basis of preparation                                (会计报表的)编制基础 UT3bd,,  
book of account                               账目，账簿 C,o:  
borrowing                                         借款，贷款，借债 >M?H79fF2s  
branch                                              分支，分支机构，分店
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brought forward                                (账户余额等的)承上年，承上期，承上页 m6b$Xyq[  
budget                                              预算 r5o
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building                                      建筑物；大楼 bb|}'
 
business conditions                                  业务情况，经营情况 i<%m Iq1L  
business licence                               (企业等的)营业执照 0 _Q*E3  
business relation                                业务关系 RX:R*{]-  
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