[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 yo"!C?82=  
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审计词汇英汉对照 (j884bu  
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ability to continue as a going concern               持续经营能力 Tlz~o[`&  
acceptability                                     可接受性，可接受程度 ,ko0XQBl  
acceptable level of detection risk                     检查风险的可接受水平 `NARJ9M   
acceptance of engagement                       接受委托 Kma-W{vGD  
accepting the engagement for the first time              首次接受委托 BZAF;j  
access to asset                                         对资产的接触 2M3C 5Fu  
according to                                     根据，依据，依照 Dh B*k<S  
account balance                                账户余额 k2ZMDU  
account for                                       对……进行会计处理，核算；解释 s.jcD  
accounting                                        会计，会计学 QVPJ$~x  
accounting advisory serve                        会计咨询服务 fIm=^}?fwK  
accounting firm                                 会计师事务所 R)BH:wg"  
accounting information                      会计信息，会计资料 9:]|TIPi  
accounting period                             会计期间 T,fDH!a  
accounting policies                                   会计政策 {.D/MdwW;  
accounting professional bodies                 会计职业组织，会计职业团体 >'2=3L^Q  
accounting records                                   会计记录 @rt}z+JF  
accounting responsibility                           会计责任 ,S\AUUt%  
accounting service                             会计服务 k{w  
accounting standards                                会计准则 ^U0)iz  
Accounting Standards for Business Enterprises       企业会计准则 f^9ntos|  
accounting system                             会计系统 ,ku3;58O<  
accounting treatment                                会计处理 Q[UYNQ0w  
accuracy                                    准确性，精确性 <+)B8I^  
additional audit procedures                      追加审计程序 R:t  
addressee                                         收件人，收信人 'w~e>$WI  
Administration of State-owned Assets  (the～)     国有资产管理局 Ur2)];WZ  
administrative laws and regulations                 行政法规 @c^g<  
adverse impact                                 不利影响，负面影响 anxwK47  
adverse opinion                                反对意见 XC
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advisory group                                  咨询组，顾问组 -x2&IJ!  
agency fee                                        代理费，代理费用 W#lt_2!j  
aggregate                                          总计，合计为…… uT2w2A;  
alternation of document and record                 变造文件和记录 Q!v]njCIB7  
alternative audit procedures                      替代审计程序，备选审计程序 /F7X"_(H  
amend                                              修改，修订 NJ$c0CNy  
amortisation                                      摊销 G=qT{c8Q  
analytical capacity                             分析能力 |!.V
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analytical procedures                               分析性程序 \R (Yf!>  
annual financial statements                        年度会计报表，年度财务报表 V}+Ui]ie|I  
appendix                                          附录，附表 `] 4bH,%~  
applicable                                         适用的 S# sar}-I  
applicable laws and regulations                 适用的法规 DS6g_SS3  
application systems                                  应用系统 cy!;;bB  
apply consistently                              一贯地执行，一贯地实施 V[baGNe  
appropriate                                       适当的，合适的； E.+BqWZ!  
征用，挪用 h$rk]UM/Q  
appropriate authorization                          适当的授权 f4r)g2Zb[  
appropriateness of audit evidence                    审计证据的适当性 6`U]%qx_I  
approval                                    批准，核准 ~k780  
assertion                                    (会计报表上的)认定；确认 {'1e?  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 #>\%7b59>  
asset                                                 资产，财产 M"|({+9eG  
asset restructuring                             资产重组 Vf] ;hm  
assignment of duties                                 职责的划分 d0 qc%. s  
assistant                                     助理，助理人员 1]]#HTwX  
associated company                                 联属公司，联营公司 )w'GnUqWz  
association                                        联合，结合；协会，社团 h;S?  
assumption                                       假设，假定  a5@XD_b  
at a given date                                         在某一特定时日 C!s !j  
attestation                                         鉴证，公证 fMZzR|_18  
attestation service                             鉴证服务 mv\S1[<T  
audit adjustment                                审计调整 5;Q9Z1 `  
audit areas                                        审计领域 NB?y/v  
audit conclusion                                审计结论 dPCn6  
audit effectiveness                             审计效果 J!@`tR-  
audit efficiency                                  审计效率 ,ou&WI yC  
audit engagement letter                      审计业务约定书 ~Op~~ m  
audit evidence                                          审计证据 (YKkJ  
audit fee                                    审计费 HA0Rv#p  
audit files                                          审计档案
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audit findings                                     审计中发现的事项  -  j_  
audit implementation stage                        审计实施阶段 6P U]I+  
audit mark                                        审计标识 0>)F+QC  
audit materiality                                 审计重要性 )2mvW1M=7;  
audit method                                     审计方法 J{h?=vK  
audit objective                                         审计目标，审计目的 d+Au`'{>  
audit of financial statements                      会计报表审计，财务报表审计 +[Zcz4\9  
audit opinion                                     审计意见 KW-g $Ma  
audit period                                      被审计期间，被审计年度 \+Pk"
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audit plan                                          审计计划  j2%?-(U  
audit planning                                    编制审计计划，制定审计计划，审计计划 wC~LZSTt  
audit planning stage                                  审计计划阶段 D~LU3#n  
audit procedure                                审计程序 ?fmW'vs  
audit programme                               审计程序表，具体审计计划 QDpzIjJj  
audit report                                       审计报告 %% A==_b  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 vD'YLn%Q  
audit report with a qualified opinion                 有保留意见的审计报告 YMD&U   
audit report with an adverse opinion                否定意见的审计报告 uPQrDr5  
audit report with dual dates                      双重日期审计报告 3}ATt".  
audit reporting stage                                 审计报告阶段 ?2i\ERG?  
audit responsibility                                   审计责任 9G=H
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audit results                                      审计结果 :]+p#l  
audit risk                                          审计风险 WpPI6bd  
audit sampling                                          审计抽样 SJXP}JB_  
audit sampling techniques                         审计抽样方法，审计抽样技术 Fvae
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audit strategies                                  审计策略 yi@mf$A|  
audit summary                                         审计总结，审计小结 :elTqw>pn  
audit team                                         审计小组 ^{R.X:a  
audit test                                    审计测试 0V5{:mzA  
audit trail                                          审计轨迹 ,J ZM%f  
audit work                                        审计工作 'ghwc:Og|%  
audit working paper                                 审计工作底稿 L qdz qq  
audited financial statement                        审计会计报表，已审计财务报表 zPt0IB_j'  
Auditing Guidelines (the～)                      审计规范指南 jhkNi`E7  
auditing standards                             审计准则 }j6<S-s~  
audit-oriented working paper                          (审计)业务类工作底稿 -VPda @@w  
authorisation                                     授权 gPzp/I  
authorisation of transaction                       交易的授权 JDj^7\`  
availability                                         可获得性 m0_B[dw  
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balance                                      余额；差额；平衡 /{HK0fd  
balance sheet                                    资产负债表 F|{F'UXj|  
bank                                                 银行 R'1L%srTM+  
bank account                                    银行账户，银行户头 2z615?2_U  
bank statement                                 银行对账单 k}$k6Sr"  
barter transaction                              易货交易，以物换物交易 n9x&Ws;  
basis of audit                                    审计依据 \(a!U,]LM  
basis of preparation                                (会计报表的)编制基础 ~u+|NtF  
book of account                               账目，账簿 ZK8I f?SD  
borrowing                                         借款，贷款，借债 -e(,>9Q  
branch                                              分支，分支机构，分店 8j<
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brought forward                                (账户余额等的)承上年，承上期，承上页 qk=0ovUzg  
budget                                              预算 
Kt/Wd  
building                                      建筑物；大楼 ;OD+6@Sr  
business conditions                                  业务情况，经营情况 nH -1,#`g  
business licence                               (企业等的)营业执照 dpI9DzA;  
business relation                                业务关系 KuohUH+  
Oxq} dX7S  

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