[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 'M=c-{f~  
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审计词汇英汉对照 -s,guW |  
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ability to continue as a going concern               持续经营能力 Q|&Wcxq2!  
acceptability                                     可接受性，可接受程度 NU |vtD  
acceptable level of detection risk                     检查风险的可接受水平 M7. fz"M  
acceptance of engagement                       接受委托 K
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accepting the engagement for the first time              首次接受委托 ("T8mt[w>  
access to asset                                         对资产的接触 -5.~POO  
according to                                     根据，依据，依照 {cMf_qQ  
account balance                                账户余额 =!P  
account for                                       对……进行会计处理，核算；解释 ^h~oxZJw  
accounting                                        会计，会计学 k`
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accounting advisory serve                        会计咨询服务 %LZ-i?DL4Q  
accounting firm                                 会计师事务所 h$#zuqm  
accounting information                      会计信息，会计资料 qytH<UB  
accounting period                             会计期间 S/H!a:_5r  
accounting policies                                   会计政策 h6uv7n~4  
accounting professional bodies                 会计职业组织，会计职业团体 a, ~}G'U  
accounting records                                   会计记录 _^Yav.A=  
accounting responsibility                           会计责任 M F_VMAq  
accounting service                             会计服务 r}~|,O3bc'  
accounting standards                                会计准则 `@#,5S$ E  
Accounting Standards for Business Enterprises       企业会计准则 4M3{P  
accounting system                             会计系统 ,W:Bh$%  
accounting treatment                                会计处理 >7j(V`i"y  
accuracy                                    准确性，精确性 C$#X6Q!,  
additional audit procedures                      追加审计程序 g4=6\vg  
addressee                                         收件人，收信人 [X=J]e^D  
Administration of State-owned Assets  (the～)     国有资产管理局 |C_sP,W  
administrative laws and regulations                 行政法规 RQt\
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adverse impact                                 不利影响，负面影响 #`Gh8n #  
adverse opinion                                反对意见 O({vHqN>  
advisory group                                  咨询组，顾问组 [
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agency fee                                        代理费，代理费用 B%^ $fJ|  
aggregate                                          总计，合计为…… D`fi\A  
alternation of document and record                 变造文件和记录 ZW>?y$C+  
alternative audit procedures                      替代审计程序，备选审计程序 v.pj PBU1  
amend                                              修改，修订 ?~fuMy B  
amortisation                                      摊销 8"2X 8C8  
analytical capacity                             分析能力 .>bvI1  
analytical procedures                               分析性程序 DX)T}V&mP  
annual financial statements                        年度会计报表，年度财务报表 dt=5 Pnf[y  
appendix                                          附录，附表 u>I;Cir4  
applicable                                         适用的 3G9AS#-C  
applicable laws and regulations                 适用的法规 q[T='!Z\  
application systems                                  应用系统 RBM(>lU:  
apply consistently                              一贯地执行，一贯地实施 a eo/4  
appropriate                                       适当的，合适的； FdVWj 5 $a  
征用，挪用 j@b18wZ  
appropriate authorization                          适当的授权 4RU/y+[o  
appropriateness of audit evidence                    审计证据的适当性 ;.wWw" )  
approval                                    批准，核准 IsjD-t  
assertion                                    (会计报表上的)认定；确认 >xa k  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 <+2M,fq+  
asset                                                 资产，财产 n^m6m%J)  
asset restructuring                             资产重组 +ysP#uAA  
assignment of duties                                 职责的划分 ]/C1pG*o  
assistant                                     助理，助理人员 c7$U0JO  
associated company                                 联属公司，联营公司 zZ\2fKrpg  
association                                        联合，结合；协会，社团 \%ZF<sVW  
assumption                                       假设，假定 KN"V(<!)~  
at a given date                                         在某一特定时日 SOPQg?'n=V  
attestation                                         鉴证，公证 r\sQ8/  
attestation service                             鉴证服务 V3]"ROH  
audit adjustment                                审计调整 *=O~TY<](  
audit areas                                        审计领域 3"
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audit conclusion                                审计结论 gbJz5EEq  
audit effectiveness                             审计效果 3%$nRP X  
audit efficiency                                  审计效率 _'lrI23I  
audit engagement letter                      审计业务约定书 jSyF]$"  
audit evidence                                          审计证据 &%/kPF~<  
audit fee                                    审计费 9G'Q3? z  
audit files                                          审计档案 ua- cX3E  
audit findings                                     审计中发现的事项 c>*RQ4vE  
audit implementation stage                        审计实施阶段 jLEwFPz  
audit mark                                        审计标识 N>$Nw<wV  
audit materiality                                 审计重要性 b1A8 -![  
audit method                                     审计方法 X)K3X:~L+  
audit objective                                         审计目标，审计目的 Jc:gNQCsP  
audit of financial statements                      会计报表审计，财务报表审计 =os%22*  
audit opinion                                     审计意见 %kg%ttu7  
audit period                                      被审计期间，被审计年度 b6k'`vLA  
audit plan                                          审计计划 fem>WPvG  
audit planning                                    编制审计计划，制定审计计划，审计计划 ^|(w)Sy  
audit planning stage                                  审计计划阶段 >|[74#}7  
audit procedure                                审计程序 M8,W|eTM  
audit programme                               审计程序表，具体审计计划 .d;XLS~  
audit report                                       审计报告 N}*|*!6hI  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 27t23@{YL  
audit report with a qualified opinion                 有保留意见的审计报告 0O,l rF0'  
audit report with an adverse opinion                否定意见的审计报告 m-Uq6_e  
audit report with dual dates                      双重日期审计报告 1o;+. ]B  
audit reporting stage                                 审计报告阶段 ~ZSP K;D[  
audit responsibility                                   审计责任 .cQ<F4)!tu  
audit results                                      审计结果 &a>fZ^Y=k  
audit risk                                          审计风险 P>dMET  
audit sampling                                          审计抽样 /Wh} ;YTv^  
audit sampling techniques                         审计抽样方法，审计抽样技术 Z5
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audit strategies                                  审计策略 > !
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audit summary                                         审计总结，审计小结 tBp146`  
audit team                                         审计小组 ;-d }\f ,  
audit test                                    审计测试 z~/z>_y$nv  
audit trail                                          审计轨迹 v [_C^;  
audit work                                        审计工作 0wLu*K5$4E  
audit working paper                                 审计工作底稿 XM$HHk}L;  
audited financial statement                        审计会计报表，已审计财务报表 !`k{Ga  
Auditing Guidelines (the～)                      审计规范指南 5_@8g+ ~  
auditing standards                             审计准则 A3p@hQl  
audit-oriented working paper                          (审计)业务类工作底稿 6BihZ
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authorisation                                     授权 ;J~NfL  
authorisation of transaction                       交易的授权 < |M cE  
availability                                         可获得性 HXTB
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balance                                      余额；差额；平衡 n# %mL<  
balance sheet                                    资产负债表 gsn3]^X  
bank                                                 银行 9=j"kXFf  
bank account                                    银行账户，银行户头 S=>54!{`x  
bank statement                                 银行对账单 ?q(7avS9  
barter transaction                              易货交易，以物换物交易 &k /uR;yw  
basis of audit                                    审计依据 VfJYYR  
basis of preparation                                (会计报表的)编制基础 *7Ct#GC  
book of account                               账目，账簿 0sv#* &0=  
borrowing                                         借款，贷款，借债 4|uh&4"*@W  
branch                                              分支，分支机构，分店 1f]04TI  
brought forward                                (账户余额等的)承上年，承上期，承上页  ,%#FK|  
budget                                              预算 9pKN^FX,76  
building                                      建筑物；大楼 !F*7Mif_E  
business conditions                                  业务情况，经营情况 OAMsqeWYA  
business licence                               (企业等的)营业执照 {$,e@nn  
business relation                                业务关系 Wc4F'}s  
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