[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 *O\lR-z!k  
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审计词汇英汉对照 -lAY*2Jg  
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ability to continue as a going concern               持续经营能力 ~[~#PO  
acceptability                                     可接受性，可接受程度 hb
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acceptable level of detection risk                     检查风险的可接受水平 _+~&t9A!  
acceptance of engagement                       接受委托 )r)ZmS5O  
accepting the engagement for the first time              首次接受委托 !,]c}Y{i  
access to asset                                         对资产的接触 ;qr?[{G  
according to                                     根据，依据，依照 GaL UZviJ_  
account balance                                账户余额 N.ZuSkR
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account for                                       对……进行会计处理，核算；解释 S1m5z,G  
accounting                                        会计，会计学 D(&WEmm\B  
accounting advisory serve                        会计咨询服务 t~) g)=>  
accounting firm                                 会计师事务所 3 f~znO  
accounting information                      会计信息，会计资料 ,e'"SVQc  
accounting period                             会计期间 %Nob B  
accounting policies                                   会计政策 g-NrxyTBlx  
accounting professional bodies                 会计职业组织，会计职业团体 pK" Z9y&  
accounting records                                   会计记录 6:`[Fi  
accounting responsibility                           会计责任 y7GgTC/H  
accounting service                             会计服务
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accounting standards                                会计准则 \=xS?(v!  
Accounting Standards for Business Enterprises       企业会计准则 z^WY5~?  
accounting system                             会计系统 Kxz|0l  
accounting treatment                                会计处理  3SPXJa\i  
accuracy                                    准确性，精确性 dxtG3  
additional audit procedures                      追加审计程序 N%
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addressee                                         收件人，收信人 D";clP05K  
Administration of State-owned Assets  (the～)     国有资产管理局 a0Fq$  
administrative laws and regulations                 行政法规 p<wC{D  
adverse impact                                 不利影响，负面影响 $+Z2q<UT  
adverse opinion                                反对意见 S-</(,E}|  
advisory group                                  咨询组，顾问组 BW`;QF<  
agency fee                                        代理费，代理费用 BqA_CW  
aggregate                                          总计，合计为…… {k[dg0UV  
alternation of document and record                 变造文件和记录 [ q[2\F?CE  
alternative audit procedures                      替代审计程序，备选审计程序 R\/tKZJjb  
amend                                              修改，修订 JeA_mtSQ|  
amortisation                                      摊销 i* A_Po  
analytical capacity                             分析能力 0<fQjXn  
analytical procedures                               分析性程序 YQD/vc~8G  
annual financial statements                        年度会计报表，年度财务报表 o#BI_ #b  
appendix                                          附录，附表 Uty0mc(  
applicable                                         适用的 $&Z#2 X.  
applicable laws and regulations                 适用的法规 P6=5:-Hh  
application systems                                  应用系统 C',uY7}<  
apply consistently                              一贯地执行，一贯地实施 I{.t-3hp  
appropriate                                       适当的，合适的； k72NXagh  
征用，挪用 \$F#bIjC  
appropriate authorization                          适当的授权 -pQ?ybQ  
appropriateness of audit evidence                    审计证据的适当性 iWW >]3
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approval                                    批准，核准 F}1._I`-  
assertion                                    (会计报表上的)认定；确认 RUVrX`u*(  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 g@Y]$ey%A  
asset                                                 资产，财产 E]r<t#  
asset restructuring                             资产重组 '- #QK'p  
assignment of duties                                 职责的划分 Hc8!cATQk  
assistant                                     助理，助理人员 2:e7'}\D.  
associated company                                 联属公司，联营公司 0W+RVp=TL1  
association                                        联合，结合；协会，社团 t"e%'dFv  
assumption                                       假设，假定 ];N/KHeZ  
at a given date                                         在某一特定时日 Z J1
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attestation                                         鉴证，公证 dk]A,TB*2  
attestation service                             鉴证服务 <JvYCWX`  
audit adjustment                                审计调整 %afF %y  
audit areas                                        审计领域 F|o1 r  
audit conclusion                                审计结论 }ov>b2H#<  
audit effectiveness                             审计效果 G{Uqp
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audit efficiency                                  审计效率 LCq1F(q  
audit engagement letter                      审计业务约定书 mC?}:WM@  
audit evidence                                          审计证据 B[+b%a3  
audit fee                                    审计费 HsT6 #K  
audit files                                          审计档案 $Q,]2/o6n  
audit findings                                     审计中发现的事项 wub7w#  
audit implementation stage                        审计实施阶段 CoWT  
audit mark                                        审计标识 (|3?wX'2U  
audit materiality                                 审计重要性 `Ao"fRv#  
audit method                                     审计方法 &+H\ST(/  
audit objective                                         审计目标，审计目的 ; 4Xx5*E  
audit of financial statements                      会计报表审计，财务报表审计 [lK`~MlQ  
audit opinion                                     审计意见 %/hokyx  
audit period                                      被审计期间，被审计年度 Vf=,@7  
audit plan                                          审计计划 1YU?+ K  
audit planning                                    编制审计计划，制定审计计划，审计计划 ^v:XON<  
audit planning stage                                  审计计划阶段 N.SV*G @  
audit procedure                                审计程序 _.%g'=14f  
audit programme                               审计程序表，具体审计计划 ~*Y/#kPY  
audit report                                       审计报告 P4c}@Mq3  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 ]"j%:fr  
audit report with a qualified opinion                 有保留意见的审计报告 4! F$nmG)  
audit report with an adverse opinion                否定意见的审计报告 /sPa$D  
audit report with dual dates                      双重日期审计报告 '
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audit reporting stage                                 审计报告阶段 -Y N(j\  
audit responsibility                                   审计责任 G%h+KTw  
audit results                                      审计结果 =CCddLO  
audit risk                                          审计风险 2^U?Ztth6  
audit sampling                                          审计抽样 (/t{z=  
audit sampling techniques                         审计抽样方法，审计抽样技术 vVsaGW   
audit strategies                                  审计策略 Qk
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audit summary                                         审计总结，审计小结 BV\~Dm]"  
audit team                                         审计小组 t$R0UprK  
audit test                                    审计测试 s9fEx-!y  
audit trail                                          审计轨迹 ;$qc@)Uwp  
audit work                                        审计工作 [d>2F  
audit working paper                                 审计工作底稿 A-$C6q  
audited financial statement                        审计会计报表，已审计财务报表 n-<`Z NMU  
Auditing Guidelines (the～)                      审计规范指南 hl DU.k  
auditing standards                             审计准则 1 7iw`@  
audit-oriented working paper                          (审计)业务类工作底稿 aghlYcPg  
authorisation                                     授权 oB '5' :  
authorisation of transaction                       交易的授权 /^WawH6)6  
availability                                         可获得性 Q2Uk0:M  
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balance                                      余额；差额；平衡 A$;*O)  
balance sheet                                    资产负债表 =OKUSHu@V  
bank                                                 银行 <N=ow"rD  
bank account                                    银行账户，银行户头 (+u&b< <6N  
bank statement                                 银行对账单 Dr}elR>~G=  
barter transaction                              易货交易，以物换物交易 + ]hc!s8  
basis of audit                                    审计依据 @ W q8AFo  
basis of preparation                                (会计报表的)编制基础 >}u#KBedE  
book of account                               账目，账簿 tM;+U  
borrowing                                         借款，贷款，借债 +|4olK$[  
branch                                              分支，分支机构，分店 t6)R37  
brought forward                                (账户余额等的)承上年，承上期，承上页 ,.Lo)[(  
budget                                              预算 VHL[Y  
building                                      建筑物；大楼  FE1En  
business conditions                                  业务情况，经营情况 'p%w_VbI  
business licence                               (企业等的)营业执照 >9<rc[  
business relation                                业务关系 a
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