[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 sz+%4T  
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审计词汇英汉对照 -DL"Yw}  
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ability to continue as a going concern               持续经营能力 J *;= f8  
acceptability                                     可接受性，可接受程度 );=0cnr3  
acceptable level of detection risk                     检查风险的可接受水平 ~+CEek  
acceptance of engagement                       接受委托 F-%Hw  
accepting the engagement for the first time              首次接受委托 LW!>_~g-  
access to asset                                         对资产的接触 1w'W)x  
according to                                     根据，依据，依照
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account balance                                账户余额 L-1#n  
account for                                       对……进行会计处理，核算；解释 \IO
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accounting                                        会计，会计学 ^50\c$  
accounting advisory serve                        会计咨询服务 sny$[!)  
accounting firm                                 会计师事务所 jhH&}d9  
accounting information                      会计信息，会计资料 Ox9M![fC  
accounting period                             会计期间 N<^)tR8+  
accounting policies                                   会计政策 c;.jo?RR2  
accounting professional bodies                 会计职业组织，会计职业团体 m"GgaH3,  
accounting records                                   会计记录 dry>TXG*  
accounting responsibility                           会计责任 y_LFkZ
 
accounting service                             会计服务 9NeHN@D)  
accounting standards                                会计准则 <HH\VG\H6  
Accounting Standards for Business Enterprises       企业会计准则 : 22)` ;0  
accounting system                             会计系统 iCtS<"@Yx  
accounting treatment                                会计处理 z^u*e  
accuracy                                    准确性，精确性 U88gJ[$  
additional audit procedures                      追加审计程序 rVZlv3  
addressee                                         收件人，收信人 ([dJ'OPx$  
Administration of State-owned Assets  (the～)     国有资产管理局 O'h f8w  
administrative laws and regulations                 行政法规  xq&r|el  
adverse impact                                 不利影响，负面影响 [,sm]/Xlc  
adverse opinion                                反对意见 6o&ZS @  
advisory group                                  咨询组，顾问组 2hsRYh  
agency fee                                        代理费，代理费用 QzS=oiL  
aggregate                                          总计，合计为…… NK6~qWsu  
alternation of document and record                 变造文件和记录 Scfe6+\EW  
alternative audit procedures                      替代审计程序，备选审计程序 %>Mcme>(W  
amend                                              修改，修订 qyzH*#d=Cf  
amortisation                                      摊销 ?D;7ut$~  
analytical capacity                             分析能力 +h@ZnFp3  
analytical procedures                               分析性程序 ZC"a#rQ   
annual financial statements                        年度会计报表，年度财务报表 T'!p{Fbg;  
appendix                                          附录，附表 = ( 4l  
applicable                                         适用的 QXEz  
applicable laws and regulations                 适用的法规 ';xp+,'}\  
application systems                                  应用系统 KzQuLD(e  
apply consistently                              一贯地执行，一贯地实施 wizLA0W  
appropriate                                       适当的，合适的； X}g"_wN,g>  
征用，挪用 @cc}[Uw4B  
appropriate authorization                          适当的授权 ?-JW2 E"uT  
appropriateness of audit evidence                    审计证据的适当性 F0tcVdv  
approval                                    批准，核准 M)3'\x:  
assertion                                    (会计报表上的)认定；确认 T&'LQZM8  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 pgBIYeY,  
asset                                                 资产，财产 X 4\V4_  
asset restructuring                             资产重组 m-]F]c=)w<  
assignment of duties                                 职责的划分 )M*S g?L  
assistant                                     助理，助理人员 XZT|ID_u"  
associated company                                 联属公司，联营公司 %E[ $np>  
association                                        联合，结合；协会，社团 S 9|^VU  
assumption                                       假设，假定 pZKK7
  
at a given date                                         在某一特定时日 gts09{"}Y  
attestation                                         鉴证，公证 Kx02 2rgDU  
attestation service                             鉴证服务 mYbu1542'n  
audit adjustment                                审计调整 VFq
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audit areas                                        审计领域 ?(M$r\\  
audit conclusion                                审计结论 Y>x3`f]  
audit effectiveness                             审计效果 dF7
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audit efficiency                                  审计效率 39A|6>-?  
audit engagement letter                      审计业务约定书 z9w]{Zd_,d  
audit evidence                                          审计证据 Wr`<bLq1vs  
audit fee                                    审计费 mbHMy[R  
audit files                                          审计档案 9<.8mW^68  
audit findings                                     审计中发现的事项 x>+sqFd\  
audit implementation stage                        审计实施阶段 ,/Q`gRBh"  
audit mark                                        审计标识 4lI&y<F  
audit materiality                                 审计重要性 LI>Bl  
audit method                                     审计方法 <?h(Dchq  
audit objective                                         审计目标，审计目的 8S5Q{[!  
audit of financial statements                      会计报表审计，财务报表审计 8X/SNRk6p  
audit opinion                                     审计意见 'p)DJUwt  
audit period                                      被审计期间，被审计年度
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audit plan                                          审计计划 F^&@[k 7WW  
audit planning                                    编制审计计划，制定审计计划，审计计划 =3PZGdWD  
audit planning stage                                  审计计划阶段 *ZIX76y<!A  
audit procedure                                审计程序 Nz:p(
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audit programme                               审计程序表，具体审计计划 !QCErE;r  
audit report                                       审计报告 #Q BW%L  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 jOZ>^5}  
audit report with a qualified opinion                 有保留意见的审计报告 `5
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audit report with an adverse opinion                否定意见的审计报告 bl{W{?QI  
audit report with dual dates                      双重日期审计报告 loUZD=Ph  
audit reporting stage                                 审计报告阶段 :;\x
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audit responsibility                                   审计责任 "
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audit results                                      审计结果 O^8=Xj#}  
audit risk                                          审计风险 ^4xl4nbx  
audit sampling                                          审计抽样 GK1P7Qy?V  
audit sampling techniques                         审计抽样方法，审计抽样技术 0}M'>  
audit strategies                                  审计策略 G?!8T91;  
audit summary                                         审计总结，审计小结 `|mV~F|  
audit team                                         审计小组 /T2 v`Li  
audit test                                    审计测试 T8^l}Y B  
audit trail                                          审计轨迹 [E/. r{S  
audit work                                        审计工作 $01~G?:]`  
audit working paper                                 审计工作底稿 JW"`i   
audited financial statement                        审计会计报表，已审计财务报表 C3~O6<,Jh  
Auditing Guidelines (the～)                      审计规范指南 FGeKhA 8jT  
auditing standards                             审计准则 ?xuWha@:  
audit-oriented working paper                          (审计)业务类工作底稿 ,;Uf>8~  
authorisation                                     授权 g ;XK3R  
authorisation of transaction                       交易的授权 Yp\Y]pym  
availability                                         可获得性 TP/bX&bjCy  
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balance                                      余额；差额；平衡 M!X^2  
balance sheet                                    资产负债表 )u0/s'  
bank                                                 银行 =E-o@#BS  
bank account                                    银行账户，银行户头 bdEIvf7  
bank statement                                 银行对账单 uMRzUK`QK  
barter transaction                              易货交易，以物换物交易 RL H!f1cta  
basis of audit                                    审计依据 iiWpmE<,  
basis of preparation                                (会计报表的)编制基础 <9c{Kt.5(  
book of account                               账目，账簿 ]@~%i=.7  
borrowing                                         借款，贷款，借债 \7IT[<Se  
branch                                              分支，分支机构，分店 `fl$ o6S/  
brought forward                                (账户余额等的)承上年，承上期，承上页 b1G6'~U-  
budget                                              预算 qnqS^K,':  
building                                      建筑物；大楼 B ]sVlbt  
business conditions                                  业务情况，经营情况 oE2VJKs<B  
business licence                               (企业等的)营业执照 /lhk} y^  
business relation                                业务关系 Ggy?5N7P  
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