[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 d*!,McBn  
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审计词汇英汉对照
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ability to continue as a going concern               持续经营能力 /#.6IV(  
acceptability                                     可接受性，可接受程度 kELV]iWb  
acceptable level of detection risk                     检查风险的可接受水平 6Siz
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acceptance of engagement                       接受委托 P=V~/,>SZ!  
accepting the engagement for the first time              首次接受委托 zg"
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access to asset                                         对资产的接触 >7 4'g}  
according to                                     根据，依据，依照 5B"j\TwQ  
account balance                                账户余额 ( vgoG5  
account for                                       对……进行会计处理，核算；解释 3F<My+J  
accounting                                        会计，会计学 MQLa+I,S4  
accounting advisory serve                        会计咨询服务 w+[r$+z!k  
accounting firm                                 会计师事务所 RW%e%  
accounting information                      会计信息，会计资料 /}(w{6C  
accounting period                             会计期间 Azu$F5G!n  
accounting policies                                   会计政策 %e=BC^VW  
accounting professional bodies                 会计职业组织，会计职业团体 eB5;wH  
accounting records                                   会计记录 mKn:EqA  
accounting responsibility                           会计责任 0f1*#8-6  
accounting service                             会计服务 N^:)U"9*e  
accounting standards                                会计准则 ~6E `6;`  
Accounting Standards for Business Enterprises       企业会计准则 `@-H ;  
accounting system                             会计系统 PT|t6V"wd  
accounting treatment                                会计处理 ]iYjS  
accuracy                                    准确性，精确性 D/Bb)]9I  
additional audit procedures                      追加审计程序 TLw.rEN!;  
addressee                                         收件人，收信人 P>Pw;[b>O  
Administration of State-owned Assets  (the～)     国有资产管理局 DzH1q r  
administrative laws and regulations                 行政法规 1VH7z  
adverse impact                                 不利影响，负面影响 *7`;{O  
adverse opinion                                反对意见 4IIe1 .{  
advisory group                                  咨询组，顾问组 T =_Hd  
agency fee                                        代理费，代理费用 1iig0l6\m  
aggregate                                          总计，合计为…… m)g:@^$  
alternation of document and record                 变造文件和记录 r+d%*Dx  
alternative audit procedures                      替代审计程序，备选审计程序 <4D.P2ct  
amend                                              修改，修订 P^T]Ubv"  
amortisation                                      摊销 SW# 5px`  
analytical capacity                             分析能力 "Lw[ $  
analytical procedures                               分析性程序 48W$,  
annual financial statements                        年度会计报表，年度财务报表 X\V1c$13CK  
appendix                                          附录，附表 &O7]e3Ej  
applicable                                         适用的 Xu2:yf4No*  
applicable laws and regulations                 适用的法规 Jvgx+{Xu  
application systems                                  应用系统 QS\H[?M$  
apply consistently                              一贯地执行，一贯地实施 MB%yC]w8  
appropriate                                       适当的，合适的； Me_.X_  
征用，挪用 vYcea  
appropriate authorization                          适当的授权 J7c( qGJI2  
appropriateness of audit evidence                    审计证据的适当性 [x{'NwP?  
approval                                    批准，核准 luY#l!mx3  
assertion                                    (会计报表上的)认定；确认 PqKbG<}Y  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 f#FAi3  
asset                                                 资产，财产 L9W'TvTwo  
asset restructuring                             资产重组 M&wf4)*%0+  
assignment of duties                                 职责的划分 >;:235'(M  
assistant                                     助理，助理人员 4$~eG"wu  
associated company                                 联属公司，联营公司 WzDL(~m+Z  
association                                        联合，结合；协会，社团 DQui7dr)l  
assumption                                       假设，假定 Psm5J80}n  
at a given date                                         在某一特定时日 #{-B`FAQ  
attestation                                         鉴证，公证 ckykRqk}  
attestation service                             鉴证服务 o9*}>J<+RQ  
audit adjustment                                审计调整 ^T2
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audit areas                                        审计领域 ] -iMo 4H  
audit conclusion                                审计结论 !Z]#1"A8  
audit effectiveness                             审计效果 KxhMPvN'  
audit efficiency                                  审计效率 q|r^)0W  
audit engagement letter                      审计业务约定书 bys5IOP{]o  
audit evidence                                          审计证据 }V jg>"  
audit fee                                    审计费 _c$l@8KS^  
audit files                                          审计档案 (#KSwWo{ed  
audit findings                                     审计中发现的事项 pL2P .  
audit implementation stage                        审计实施阶段 ( y0  
audit mark                                        审计标识 Kg?(Ax4  
audit materiality                                 审计重要性 v'=$K[_  
audit method                                     审计方法 vLCyT=OB`  
audit objective                                         审计目标，审计目的  -]n\|U<  
audit of financial statements                      会计报表审计，财务报表审计 >h)D~U(H  
audit opinion                                     审计意见 ?DJ/Yw>>3  
audit period                                      被审计期间，被审计年度 UZvF5Hoe+O  
audit plan                                          审计计划 uC$!|I  
audit planning                                    编制审计计划，制定审计计划，审计计划 @@uKOFA?  
audit planning stage                                  审计计划阶段 q#D-}R_RN  
audit procedure                                审计程序 [/
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audit programme                               审计程序表，具体审计计划 FWC\(f  
audit report                                       审计报告 F)K&a  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 V?t56n Y}  
audit report with a qualified opinion                 有保留意见的审计报告 e\)r"!?H`  
audit report with an adverse opinion                否定意见的审计报告 9696EQ,I  
audit report with dual dates                      双重日期审计报告 uE E;~`G  
audit reporting stage                                 审计报告阶段 -,:^dxE'  
audit responsibility                                   审计责任 _"l2UDx  
audit results                                      审计结果 l/xpAx  
audit risk                                          审计风险 aoqG*qh}b  
audit sampling                                          审计抽样 ~ p ~  
audit sampling techniques                         审计抽样方法，审计抽样技术 'Hf+Y/`  
audit strategies                                  审计策略 h8XoF1wuw  
audit summary                                         审计总结，审计小结 /dI8o  
audit team                                         审计小组 tEuVn5  
audit test                                    审计测试 >uLWfk+y1  
audit trail                                          审计轨迹 ;}B6`v  
audit work                                        审计工作 {HO,d{{  
audit working paper                                 审计工作底稿 1L;3e@G  
audited financial statement                        审计会计报表，已审计财务报表 w 3kX!%a:  
Auditing Guidelines (the～)                      审计规范指南 K&4FFZ  
auditing standards                             审计准则 +,xluwv$9  
audit-oriented working paper                          (审计)业务类工作底稿 .D3k(zZ  
authorisation                                     授权 (
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authorisation of transaction                       交易的授权 _9f7@@b  
availability                                         可获得性 GHWt3K:*w  
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balance                                      余额；差额；平衡 @6"+x  
balance sheet                                    资产负债表 S\M
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bank                                                 银行 TTagZ
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bank account                                    银行账户，银行户头 [zJ|61^  
bank statement                                 银行对账单 do[w&`jw8  
barter transaction                              易货交易，以物换物交易 7TW&=(  
basis of audit                                    审计依据 w<LV5w+  
basis of preparation                                (会计报表的)编制基础 */'j[uj  
book of account                               账目，账簿 xp*Wf#BF  
borrowing                                         借款，贷款，借债 D FMf"_p  
branch                                              分支，分支机构，分店 ;:  xE'-  
brought forward                                (账户余额等的)承上年，承上期，承上页 :@4+}  
budget                                              预算 )tm%0z7R  
building                                      建筑物；大楼 )">uI\bi  
business conditions                                  业务情况，经营情况 sa?s[  
business licence                               (企业等的)营业执照 Ua.%?V  
business relation                                业务关系 vd9PBN  
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