[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 4F:RLj9P!  
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审计词汇英汉对照 89 fT?tT  
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ability to continue as a going concern               持续经营能力 #Wc)wL-Tg  
acceptability                                     可接受性，可接受程度 x!YfZ*  
acceptable level of detection risk                     检查风险的可接受水平 ;[9cj&7C<  
acceptance of engagement                       接受委托 `kj7I{'l%9  
accepting the engagement for the first time              首次接受委托 1.>sG2*P  
access to asset                                         对资产的接触 PL8akA#  
according to                                     根据，依据，依照 !J2Lp  
account balance                                账户余额 P_ZguNH  
account for                                       对……进行会计处理，核算；解释 Vq<|DM3z<  
accounting                                        会计，会计学 9d2$F9]:o  
accounting advisory serve                        会计咨询服务 9MXauTK I  
accounting firm                                 会计师事务所 BC4u,4S  
accounting information                      会计信息，会计资料 WHpbQQX  
accounting period                             会计期间 fp>o ^+VB  
accounting policies                                   会计政策 Q kQd; y  
accounting professional bodies                 会计职业组织，会计职业团体 {UPIdQ'g  
accounting records                                   会计记录 "+XO[WGc  
accounting responsibility                           会计责任 | c8u  
accounting service                             会计服务 E RMh% C  
accounting standards                                会计准则 Y":hb;
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Accounting Standards for Business Enterprises       企业会计准则 ZjI^0D8  
accounting system                             会计系统 "?S#vUS+ 2  
accounting treatment                                会计处理 0cS.|\ZTA  
accuracy                                    准确性，精确性 ]\3dJ^q|%  
additional audit procedures                      追加审计程序 KM\`,1?x92  
addressee                                         收件人，收信人 xHL{3^  
Administration of State-owned Assets  (the～)     国有资产管理局 T%]: tDa  
administrative laws and regulations                 行政法规 4< H-ol  
adverse impact                                 不利影响，负面影响 fi,=z  
adverse opinion                                反对意见 {_ 1q`5o  
advisory group                                  咨询组，顾问组 ]mqB&{g  
agency fee                                        代理费，代理费用 { aB_t%`w  
aggregate                                          总计，合计为…… `o*eLLk  
alternation of document and record                 变造文件和记录 ]kKsGch  
alternative audit procedures                      替代审计程序，备选审计程序 'Uc|[l]  
amend                                              修改，修订 m[8#h(s*t  
amortisation                                      摊销 =oHJ_  
analytical capacity                             分析能力 .g|pgFM?  
analytical procedures                               分析性程序 Tw`l
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annual financial statements                        年度会计报表，年度财务报表 U>I#f  
appendix                                          附录，附表 `iY)3Rq  
applicable                                         适用的 4Fz^[L}[  
applicable laws and regulations                 适用的法规 ER|5_  
application systems                                  应用系统 Q;^([39DI  
apply consistently                              一贯地执行，一贯地实施 >i ~zG6H  
appropriate                                       适当的，合适的； sP&E{{<QTF  
征用，挪用 -51L!x}1c  
appropriate authorization                          适当的授权 lq 9c2xK  
appropriateness of audit evidence                    审计证据的适当性 LvAIAknc  
approval                                    批准，核准 "xO`&a{  
assertion                                    (会计报表上的)认定；确认 X F40;urm  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 My1E@<  
asset                                                 资产，财产 --/ .  
asset restructuring                             资产重组 ^1nf|Xj[  
assignment of duties                                 职责的划分 =AAH}  
assistant                                     助理，助理人员 ~_oTEXT^O  
associated company                                 联属公司，联营公司 |0bSxPXn!  
association                                        联合，结合；协会，社团 ]O\6.>H  
assumption                                       假设，假定 1ii.nt1u  
at a given date                                         在某一特定时日 {6AJ>}3  
attestation                                         鉴证，公证 q6DhypB  
attestation service                             鉴证服务 9\n}!{@i  
audit adjustment                                审计调整 ?O3G  
audit areas                                        审计领域 Ln: y| t  
audit conclusion                                审计结论 u*U?VZ5  
audit effectiveness                             审计效果 ^KhFBed  
audit efficiency                                  审计效率 of
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audit engagement letter                      审计业务约定书 =o-qu^T^u  
audit evidence                                          审计证据 . =+7H`A  
audit fee                                    审计费 w5|"cD#8A  
audit files                                          审计档案 WFdS#XfV  
audit findings                                     审计中发现的事项
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audit implementation stage                        审计实施阶段 Gmc"3L  
audit mark                                        审计标识 <37vWK1+  
audit materiality                                 审计重要性 H_2hr[  
audit method                                     审计方法 ,L^L uw'7  
audit objective                                         审计目标，审计目的 S xgYq  
audit of financial statements                      会计报表审计，财务报表审计 z/TZOFaM  
audit opinion                                     审计意见 $C>EnNx  
audit period                                      被审计期间，被审计年度 !Zwl9DX3  
audit plan                                          审计计划 !bY{T#i)k  
audit planning                                    编制审计计划，制定审计计划，审计计划 uI%[1`2N-  
audit planning stage                                  审计计划阶段 V]8fn MH  
audit procedure                                审计程序 61KJ( rSX3  
audit programme                               审计程序表，具体审计计划 LRI_s>7  
audit report                                       审计报告 ML]?`qv '  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 HWd,1  
audit report with a qualified opinion                 有保留意见的审计报告 o60wB-y  
audit report with an adverse opinion                否定意见的审计报告 K0v,d~+]  
audit report with dual dates                      双重日期审计报告 w_Ls.K5"  
audit reporting stage                                 审计报告阶段 p\HXE4d'  
audit responsibility                                   审计责任 *83+!DV|  
audit results                                      审计结果 MaEh8
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audit risk                                          审计风险 +g;G*EP
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audit sampling                                          审计抽样 -cW5v  
audit sampling techniques                         审计抽样方法，审计抽样技术 }I;W  
audit strategies                                  审计策略 |p+VitM7  
audit summary                                         审计总结，审计小结 o+vf  
audit team                                         审计小组 qzLRA.#f^  
audit test                                    审计测试 sM4wh
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audit trail                                          审计轨迹 aR\=p:%jGI  
audit work                                        审计工作 UFl*^j_)]  
audit working paper                                 审计工作底稿 f(C0&"4e  
audited financial statement                        审计会计报表，已审计财务报表 vKW%l  
Auditing Guidelines (the～)                      审计规范指南 jv7zvp  
auditing standards                             审计准则 1zM`g_(#  
audit-oriented working paper                          (审计)业务类工作底稿 2D!'7ZD  
authorisation                                     授权 Nhf!;>  
authorisation of transaction                       交易的授权 e9:l  
availability                                         可获得性 99eS@}RC  
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balance                                      余额；差额；平衡 b)V[
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balance sheet                                    资产负债表 v|"{x&I.  
bank                                                 银行 ;aF / <r  
bank account                                    银行账户，银行户头 AV'>  
bank statement                                 银行对账单 tQ/w\6{  
barter transaction                              易货交易，以物换物交易
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basis of audit                                    审计依据 WFB2Ub7  
basis of preparation                                (会计报表的)编制基础 QA%GK4F70  
book of account                               账目，账簿 z#\Z
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borrowing                                         借款，贷款，借债 F3qi$3HM  
branch                                              分支，分支机构，分店 %1 v)rg y  
brought forward                                (账户余额等的)承上年，承上期，承上页 X3"V1@-i4$  
budget                                              预算 D"o>\Q  
building                                      建筑物；大楼 ,Bta)  
business conditions                                  业务情况，经营情况 mrJQB  I+  
business licence                               (企业等的)营业执照 Qj=l OhM  
business relation                                业务关系 +F/'+  
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