[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 )|?s!rw +  
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审计词汇英汉对照 05cyWg9a  
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ability to continue as a going concern               持续经营能力 "=S< xT+  
acceptability                                     可接受性，可接受程度 "X }@VT=  
acceptable level of detection risk                     检查风险的可接受水平 "V;5Lp b  
acceptance of engagement                       接受委托 F.0
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accepting the engagement for the first time              首次接受委托 v0yaFP#kG  
access to asset                                         对资产的接触 q{?ku!cL  
according to                                     根据，依据，依照 |%@.@c  
account balance                                账户余额 _*SA_.0  
account for                                       对……进行会计处理，核算；解释 >K2Md*[P3q  
accounting                                        会计，会计学 5D32d1A  
accounting advisory serve                        会计咨询服务 ktILKpHt"  
accounting firm                                 会计师事务所 eKq`t.*Ft  
accounting information                      会计信息，会计资料 QKAo}1Pq  
accounting period                             会计期间 ^" EsBt  
accounting policies                                   会计政策 EN =oA P  
accounting professional bodies                 会计职业组织，会计职业团体 q-g3!  
accounting records                                   会计记录 >Bj+!)96q  
accounting responsibility                           会计责任 J4I
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accounting service                             会计服务 I}#_Jt3R  
accounting standards                                会计准则 gdu8O!9)  
Accounting Standards for Business Enterprises       企业会计准则 B|~tW21  
accounting system                             会计系统 Ez*9*]O*+  
accounting treatment                                会计处理 9D2}heTN  
accuracy                                    准确性，精确性 u7oHqo`  
additional audit procedures                      追加审计程序 \m3;<A/3n  
addressee                                         收件人，收信人 = lzRx%tm  
Administration of State-owned Assets  (the～)     国有资产管理局 :
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administrative laws and regulations                 行政法规 ;<JyA3i^V,  
adverse impact                                 不利影响，负面影响 iG\]  
adverse opinion                                反对意见 b>B.3E\Pc  
advisory group                                  咨询组，顾问组 "gcHcboU5$  
agency fee                                        代理费，代理费用 {c'2{`px 5  
aggregate                                          总计，合计为…… FZW)C'j  
alternation of document and record                 变造文件和记录 iBq|]  
alternative audit procedures                      替代审计程序，备选审计程序 5ayM}u%\~  
amend                                              修改，修订 bOt6q/f  
amortisation                                      摊销 dPdodjSu,!  
analytical capacity                             分析能力 V'XmMn)!  
analytical procedures                               分析性程序 [7Yfv Xp  
annual financial statements                        年度会计报表，年度财务报表 VOkEDH  
appendix                                          附录，附表 t8Sblgq  
applicable                                         适用的 6^vMJ82U  
applicable laws and regulations                 适用的法规 Ag 3[Nu1  
application systems                                  应用系统 T ~9)0A"]  
apply consistently                              一贯地执行，一贯地实施 5AvbKT  
appropriate                                       适当的，合适的； ~w&P]L\dB  
征用，挪用 )%4%Uo_Xm  
appropriate authorization                          适当的授权 2;Ij~~  
appropriateness of audit evidence                    审计证据的适当性 %_rdO(   
approval                                    批准，核准 vtvF)jlX  
assertion                                    (会计报表上的)认定；确认 N3D{t\hg  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 wj-=#gyAoo  
asset                                                 资产，财产 )T-C/
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asset restructuring                             资产重组 GOT@  
assignment of duties                                 职责的划分 W6_~.m"b  
assistant                                     助理，助理人员 W| z djb  
associated company                                 联属公司，联营公司 3D)gy9T&l  
association                                        联合，结合；协会，社团 >vDa`|g  
assumption                                       假设，假定 ~i)m(65:  
at a given date                                         在某一特定时日 .eg?FB'7  
attestation                                         鉴证，公证 ~ . }  
attestation service                             鉴证服务 OF$0]V  
audit adjustment                                审计调整 K.y2 $b/  
audit areas                                        审计领域 ze+_iQ5  
audit conclusion                                审计结论 &n_aMZ;  
audit effectiveness                             审计效果 ?-40bb  
audit efficiency                                  审计效率 zYCrfr  
audit engagement letter                      审计业务约定书 }ze,6T*z  
audit evidence                                          审计证据 %?GLMf7)  
audit fee                                    审计费 X@;o<2^  
audit files                                          审计档案 3#{{+5G  
audit findings                                     审计中发现的事项 WE_jT1 ^/  
audit implementation stage                        审计实施阶段 -8j<`(M'5  
audit mark                                        审计标识 W'3&\}  
audit materiality                                 审计重要性 AS 5\X.%L*  
audit method                                     审计方法 >k:BG{$Kae  
audit objective                                         审计目标，审计目的 5_bIc=L1  
audit of financial statements                      会计报表审计，财务报表审计 'hTAO1n8  
audit opinion                                     审计意见 o5!"dxR  
audit period                                      被审计期间，被审计年度 aq'dC=y  
audit plan                                          审计计划 qH3<,s*  
audit planning                                    编制审计计划，制定审计计划，审计计划 f L @rv  
audit planning stage                                  审计计划阶段 "A_,Ga  
audit procedure                                审计程序 ~hubh!d=  
audit programme                               审计程序表，具体审计计划 7+I%0U}m  
audit report                                       审计报告 wz!a;]agg  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 /i$-ws-  
audit report with a qualified opinion                 有保留意见的审计报告 
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audit report with an adverse opinion                否定意见的审计报告 0FA N9u2  
audit report with dual dates                      双重日期审计报告 eBZa9X$  
audit reporting stage                                 审计报告阶段 Jr0D:  
audit responsibility                                   审计责任 'ZyHp=RN)  
audit results                                      审计结果 "`b"PQ<x  
audit risk                                          审计风险 8vzjPWu  
audit sampling                                          审计抽样 s[
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audit sampling techniques                         审计抽样方法，审计抽样技术 4nC`DJ;V  
audit strategies                                  审计策略 (
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audit summary                                         审计总结，审计小结 t;[L-|^  
audit team                                         审计小组 aE[>^~Lv}  
audit test                                    审计测试 2k\i/i/Y  
audit trail                                          审计轨迹 9fk@C/$  
audit work                                        审计工作 JNQiCK,)}M  
audit working paper                                 审计工作底稿 5k0r{^#M  
audited financial statement                        审计会计报表，已审计财务报表 ]dZ8]I<$C  
Auditing Guidelines (the～)                      审计规范指南 h/h`?vWu  
auditing standards                             审计准则 X!+#1NPM  
audit-oriented working paper                          (审计)业务类工作底稿 
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authorisation                                     授权 <E2+P,Lgw  
authorisation of transaction                       交易的授权 /:]`TlAb,  
availability                                         可获得性 '4gi*8Y  
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balance                                      余额；差额；平衡 pdcP;.  
balance sheet                                    资产负债表 UQGOCP_  
bank                                                 银行  Vf:w.G A  
bank account                                    银行账户，银行户头 Of)EBa<5^  
bank statement                                 银行对账单 ]+1?T)<!  
barter transaction                              易货交易，以物换物交易 @"BvyS,p  
basis of audit                                    审计依据 */=5 m]  
basis of preparation                                (会计报表的)编制基础 0\G`AO;D  
book of account                               账目，账簿 2?3D` `  
borrowing                                         借款，贷款，借债 I] 
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branch                                              分支，分支机构，分店 u{0'"jVJ  
brought forward                                (账户余额等的)承上年，承上期，承上页 +xqPyR  
budget                                              预算 N3P!<J/tc  
building                                      建筑物；大楼 O34'c_ fZ  
business conditions                                  业务情况，经营情况 \Mk;Y  
business licence                               (企业等的)营业执照 &3x \wH/_  
business relation                                业务关系 wJ_E\vP  
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