[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 2JmZ
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审计词汇英汉对照 "0jJh^vk  
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ability to continue as a going concern               持续经营能力 RA a[t :|  
acceptability                                     可接受性，可接受程度 %;z((3F  
acceptable level of detection risk                     检查风险的可接受水平 ~ un%4]U  
acceptance of engagement                       接受委托 $R8w+ Id  
accepting the engagement for the first time              首次接受委托 ,pq{& A  
access to asset                                         对资产的接触 92dF`sv  
according to                                     根据，依据，依照 SW(q$i  
account balance                                账户余额 p4VqV6LwD  
account for                                       对……进行会计处理，核算；解释 #>@z 2K7  
accounting                                        会计，会计学 pz_e=xr  
accounting advisory serve                        会计咨询服务 L6 6-LMkH  
accounting firm                                 会计师事务所 }tST)=M`  
accounting information                      会计信息，会计资料 tPHS98
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accounting period                             会计期间 oJ*1>7[J  
accounting policies                                   会计政策 rFJ[dz  
accounting professional bodies                 会计职业组织，会计职业团体 %@ mGK8  
accounting records                                   会计记录 Jx-wO/  
accounting responsibility                           会计责任 ,7|;k2  
accounting service                             会计服务 =OTm2:j#yQ  
accounting standards                                会计准则 Y9r3XhVI  
Accounting Standards for Business Enterprises       企业会计准则 $2z _{@Z  
accounting system                             会计系统 Em13dem  
accounting treatment                                会计处理 z&nZ<ih  
accuracy                                    准确性，精确性 ARh6V&Hi-  
additional audit procedures                      追加审计程序 3+OsjZ  
addressee                                         收件人，收信人 Aj"7q  
Administration of State-owned Assets  (the～)     国有资产管理局 -E&e1u,Mi  
administrative laws and regulations                 行政法规 6k])KlJ2;  
adverse impact                                 不利影响，负面影响 KSs1CF'i  
adverse opinion                                反对意见 OCyG_DLT$5  
advisory group                                  咨询组，顾问组 Az*KsY{/r  
agency fee                                        代理费，代理费用 US?Rr  
aggregate                                          总计，合计为…… 'bW5Fr>W  
alternation of document and record                 变造文件和记录 Yq'4e[i  
alternative audit procedures                      替代审计程序，备选审计程序 I#A2)V0P)  
amend                                              修改，修订 h:qHR] 8dZ  
amortisation                                      摊销 2%rLoL$Y2+  
analytical capacity                             分析能力 HV]Ze>}  
analytical procedures                               分析性程序 9\O(n>  
annual financial statements                        年度会计报表，年度财务报表 ]j.k?P$U}  
appendix                                          附录，附表 oJ;rc{n-  
applicable                                         适用的 u@ N~1@RT|  
applicable laws and regulations                 适用的法规 32XS`Z  
application systems                                  应用系统  ;\b@)E}  
apply consistently                              一贯地执行，一贯地实施 *FgJ|y6gk  
appropriate                                       适当的，合适的； }HZ{(?  
征用，挪用 eG]a zt  
appropriate authorization                          适当的授权 z[!x:# q8`  
appropriateness of audit evidence                    审计证据的适当性 ahIE;Y\j'  
approval                                    批准，核准 Z>A{i?#m  
assertion                                    (会计报表上的)认定；确认 XQ;I,\m  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 IS_Su;w>4  
asset                                                 资产，财产 Q .RO  
asset restructuring                             资产重组 ;[5r7 jHU  
assignment of duties                                 职责的划分 r4knN 2:  
assistant                                     助理，助理人员 *{/@uO  
associated company                                 联属公司，联营公司 CB}BQd  
association                                        联合，结合；协会，社团 oKKz4  
assumption                                       假设，假定 +g
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at a given date                                         在某一特定时日 OeTu?d&N  
attestation                                         鉴证，公证 f~\Xg7<  
attestation service                             鉴证服务 e6P[c=m #  
audit adjustment                                审计调整 !*a[jhx  
audit areas                                        审计领域 &IQ%\W#aY  
audit conclusion                                审计结论 12gw#J/)9h  
audit effectiveness                             审计效果 eK_*q-  
audit efficiency                                  审计效率 Q-('5a19J  
audit engagement letter                      审计业务约定书 QUP|FIpZ  
audit evidence                                          审计证据 @phN|;?  
audit fee                                    审计费 RV!<?[  
audit files                                          审计档案 xdF guV8  
audit findings                                     审计中发现的事项 j@P5(3r  
audit implementation stage                        审计实施阶段 ePA;:8)_j  
audit mark                                        审计标识 8M
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audit materiality                                 审计重要性 yq*JdTF  
audit method                                     审计方法 5#uO'<2$  
audit objective                                         审计目标，审计目的 )/%S=c  
audit of financial statements                      会计报表审计，财务报表审计 ~mA7pOHj  
audit opinion                                     审计意见 sv=^k(d3  
audit period                                      被审计期间，被审计年度 x;U|3{Io  
audit plan                                          审计计划 jH0Bo;  
audit planning                                    编制审计计划，制定审计计划，审计计划 vgk9b!Xd  
audit planning stage                                  审计计划阶段 euZ(}+N&  
audit procedure                                审计程序 YX;nMyD?~  
audit programme                               审计程序表，具体审计计划 /2w@K_Px6  
audit report                                       审计报告 >h7$v~nra  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 |\{Nfm=:%  
audit report with a qualified opinion                 有保留意见的审计报告 P6HGs? *  
audit report with an adverse opinion                否定意见的审计报告 IK?]PmN4}  
audit report with dual dates                      双重日期审计报告 nEVbfNo0  
audit reporting stage                                 审计报告阶段 iwo$\  
audit responsibility                                   审计责任 &7][@v  
audit results                                      审计结果 ;Q90Y&{L=$  
audit risk                                          审计风险 BTs0o&}e  
audit sampling                                          审计抽样 x7 gjG"V  
audit sampling techniques                         审计抽样方法，审计抽样技术 "^"'uO$
 
audit strategies                                  审计策略 wP`sXPSmIu  
audit summary                                         审计总结，审计小结 UPO^V:.R
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audit team                                         审计小组 _80ns&q  
audit test                                    审计测试 B/_6Ieb+  
audit trail                                          审计轨迹 u\5g3BH  
audit work                                        审计工作 {Q<0\`A  
audit working paper                                 审计工作底稿 +2yF|/WW#  
audited financial statement                        审计会计报表，已审计财务报表 5mIXyg 0:  
Auditing Guidelines (the～)                      审计规范指南 DPeVKyjU  
auditing standards                             审计准则 >)sqh ~P  
audit-oriented working paper                          (审计)业务类工作底稿 A;t zRe  
authorisation                                     授权 `,m7xJZ?y  
authorisation of transaction                       交易的授权 8r^j P.V  
availability                                         可获得性 f!!P  
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balance                                      余额；差额；平衡 ^Y<M~K972  
balance sheet                                    资产负债表 Y eO-gY[b  
bank                                                 银行 V0T<eH<  
bank account                                    银行账户，银行户头 j!CU  
bank statement                                 银行对账单 Z"N(=B  
barter transaction                              易货交易，以物换物交易 j`Nh7+qs  
basis of audit                                    审计依据 *
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basis of preparation                                (会计报表的)编制基础 I4ctxMVP  
book of account                               账目，账簿 <4$YO-:E  
borrowing                                         借款，贷款，借债 xH@'H?  
branch                                              分支，分支机构，分店 u#!GMZJN  
brought forward                                (账户余额等的)承上年，承上期，承上页 L6kZ2-6  
budget                                              预算 ;%!tf{Si  
building                                      建筑物；大楼 Vku#;:yUb^  
business conditions                                  业务情况，经营情况 "B?R| Xg  
business licence                               (企业等的)营业执照 _f6
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business relation                                业务关系 Ff&R0v  
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