[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 da1]mb=4 5  
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审计词汇英汉对照 )p!7#v/@f  
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ability to continue as a going concern               持续经营能力 f;}EhG'  
acceptability                                     可接受性，可接受程度 C3G)'
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acceptable level of detection risk                     检查风险的可接受水平 >
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acceptance of engagement                       接受委托  8q1wHZ  
accepting the engagement for the first time              首次接受委托 m*$|GW9  
access to asset                                         对资产的接触 -P&6L\V  
according to                                     根据，依据，依照 k}KC/d9.z  
account balance                                账户余额 W8lx~: v  
account for                                       对……进行会计处理，核算；解释 DGevE~  
accounting                                        会计，会计学 odg<q$34  
accounting advisory serve                        会计咨询服务 FgLrb#  
accounting firm                                 会计师事务所 F:6SPY y  
accounting information                      会计信息，会计资料 `DT3x{}_S  
accounting period                             会计期间 BTM), w2  
accounting policies                                   会计政策 "5eNLqt^q  
accounting professional bodies                 会计职业组织，会计职业团体 aZEn6*0B  
accounting records                                   会计记录 /r12h|  
accounting responsibility                           会计责任 wvrrMGU)a  
accounting service                             会计服务 Y?ez9o:/#  
accounting standards                                会计准则 |+`c3*PV  
Accounting Standards for Business Enterprises       企业会计准则 W>q HFoKa  
accounting system                             会计系统 rQ=,y>-*  
accounting treatment                                会计处理 1heS*Fwn'  
accuracy                                    准确性，精确性 &-5_f*{  
additional audit procedures                      追加审计程序 \,J/ r!  
addressee                                         收件人，收信人 :>itXD!  
Administration of State-owned Assets  (the～)     国有资产管理局 c\% r3
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administrative laws and regulations                 行政法规 o[H{(f1%  
adverse impact                                 不利影响，负面影响 [o*7F
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adverse opinion                                反对意见 K-&V,MI  
advisory group                                  咨询组，顾问组 J[^}u_z  
agency fee                                        代理费，代理费用 Fq9Q+RNMZL  
aggregate                                          总计，合计为…… W+*5"h  
alternation of document and record                 变造文件和记录 M)sZ
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alternative audit procedures                      替代审计程序，备选审计程序 0euuT@_$  
amend                                              修改，修订 w,R[C\#J  
amortisation                                      摊销 \;rYo .+  
analytical capacity                             分析能力 e[Abp~@M1  
analytical procedures                               分析性程序 au,t%8AC  
annual financial statements                        年度会计报表，年度财务报表 Jk0r&t7  
appendix                                          附录，附表 O LI$1d_  
applicable                                         适用的  ^xPmlS;X  
applicable laws and regulations                 适用的法规 Py`N 4y~  
application systems                                  应用系统 pHoEa7:  
apply consistently                              一贯地执行，一贯地实施 +nQw?'9Z  
appropriate                                       适当的，合适的； .'a&33J  
征用，挪用 &sF^F gg{  
appropriate authorization                          适当的授权 =V"(AuCVE  
appropriateness of audit evidence                    审计证据的适当性 W d0NT@  
approval                                    批准，核准 c*UvYzDZL  
assertion                                    (会计报表上的)认定；确认 xG;-bJu  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 oA1a/[#  
asset                                                 资产，财产 c^`]`xiX  
asset restructuring                             资产重组 0zY(:;X  
assignment of duties                                 职责的划分 xnE|Umz  
assistant                                     助理，助理人员 y,pZTlE  
associated company                                 联属公司，联营公司 V]EtwA  
association                                        联合，结合；协会，社团 h=_mNG>R)  
assumption                                       假设，假定 lDmtQk-SN  
at a given date                                         在某一特定时日 9M"].~iNE  
attestation                                         鉴证，公证 W-/}q0h  
attestation service                             鉴证服务 I5h[%T  
audit adjustment                                审计调整 zS]8V?`  
audit areas                                        审计领域 t20PP4FWM  
audit conclusion                                审计结论 .CSS}4  
audit effectiveness                             审计效果 'H7x L  
audit efficiency                                  审计效率 LSQz"Ll l  
audit engagement letter                      审计业务约定书 _4c vX  
audit evidence                                          审计证据 ?JxbSK#  
audit fee                                    审计费 6ksAc%|5  
audit files                                          审计档案 > hH0Q5aL  
audit findings                                     审计中发现的事项 jjM{]  
audit implementation stage                        审计实施阶段
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audit mark                                        审计标识 ZtHm\VTS  
audit materiality                                 审计重要性 ~zHg[X*  
audit method                                     审计方法 9_sA&2P{uV  
audit objective                                         审计目标，审计目的 :R.&`4=X  
audit of financial statements                      会计报表审计，财务报表审计 `>o?CIdp  
audit opinion                                     审计意见 ~SvC[+t+U  
audit period                                      被审计期间，被审计年度 Cye$H9 2  
audit plan                                          审计计划 7Ol}EPf#  
audit planning                                    编制审计计划，制定审计计划，审计计划 yz2Ci0Dwy  
audit planning stage                                  审计计划阶段 ^*~;k|; &  
audit procedure                                审计程序 KN"S?i]X  
audit programme                               审计程序表，具体审计计划 .@Ut?G  
audit report                                       审计报告 !`bio cA  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 /*Qq[C  
audit report with a qualified opinion                 有保留意见的审计报告  lWm'  
audit report with an adverse opinion                否定意见的审计报告 LW:o8ES33  
audit report with dual dates                      双重日期审计报告 b3YO!cJ  
audit reporting stage                                 审计报告阶段 1 y}2+Kk  
audit responsibility                                   审计责任 e?bYjJq  
audit results                                      审计结果 c%*($)#  
audit risk                                          审计风险 8}w6z7e|{  
audit sampling                                          审计抽样 4.RG4Jq  
audit sampling techniques                         审计抽样方法，审计抽样技术 bxK(9.  
audit strategies                                  审计策略 .WQ<jZt>  
audit summary                                         审计总结，审计小结 `"@X.}\  
audit team                                         审计小组  '8j$';&`  
audit test                                    审计测试 wW?,;B'74  
audit trail                                          审计轨迹 - y9>;6  
audit work                                        审计工作 fJZp?e"  
audit working paper                                 审计工作底稿 g]UBZ33y  
audited financial statement                        审计会计报表，已审计财务报表 Vx_rc%'  
Auditing Guidelines (the～)                      审计规范指南 1y^K/.5-  
auditing standards                             审计准则 L!_ZY  
audit-oriented working paper                          (审计)业务类工作底稿 Z`3ufXPNlO  
authorisation                                     授权 V#ev-\k}@  
authorisation of transaction                       交易的授权 '&;yT[  
availability                                         可获得性 6mH/ m&  
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balance                                      余额；差额；平衡 OdI\B   
balance sheet                                    资产负债表 kqG0%WtQ  
bank                                                 银行 Nx#4W1B[`H  
bank account                                    银行账户，银行户头 l<(Y_PE:  
bank statement                                 银行对账单 `bKA+c,f  
barter transaction                              易货交易，以物换物交易 !QmzrX}h  
basis of audit                                    审计依据 D}3XFuZs_  
basis of preparation                                (会计报表的)编制基础 B5X
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book of account                               账目，账簿 k#bu#YZk  
borrowing                                         借款，贷款，借债 `IINq{Zk  
branch                                              分支，分支机构，分店 KNgH|5Pb  
brought forward                                (账户余额等的)承上年，承上期，承上页 )Z+{|^`kJ  
budget                                              预算 56hA]O29O  
building                                      建筑物；大楼 gfU-"VpHE  
business conditions                                  业务情况，经营情况 :T3/yd62N  
business licence                               (企业等的)营业执照 avp;*G}  
business relation                                业务关系 (SVWd gb  
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