[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 T g(\7Kq  
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审计词汇英汉对照 Q-iBK*-w  
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ability to continue as a going concern               持续经营能力 "KCG']DF  
acceptability                                     可接受性，可接受程度 yz>S($u  
acceptable level of detection risk                     检查风险的可接受水平 ~mHrgx Q-  
acceptance of engagement                       接受委托 #3>jgluM'  
accepting the engagement for the first time              首次接受委托 SPe%9J+   
access to asset                                         对资产的接触 6e|uA7i 4  
according to                                     根据，依据，依照 Nj?Q{ztS  
account balance                                账户余额 `)8SIx  
account for                                       对……进行会计处理，核算；解释 s{c|J#s  
accounting                                        会计，会计学 ( ?e Et&  
accounting advisory serve                        会计咨询服务 )C\/(  
accounting firm                                 会计师事务所 u>] )q7s  
accounting information                      会计信息，会计资料 > B;YYj~f}  
accounting period                             会计期间 "J&WH~8+N  
accounting policies                                   会计政策 T#e|{ZCbq  
accounting professional bodies                 会计职业组织，会计职业团体 3:w_49~:~  
accounting records                                   会计记录 2.{zfr  
accounting responsibility                           会计责任 ^!O!HMX0  
accounting service                             会计服务 h8k\~/iJ  
accounting standards                                会计准则 `S3)uV]I  
Accounting Standards for Business Enterprises       企业会计准则 xqDz*V/mD  
accounting system                             会计系统 $WRRCB/A6  
accounting treatment                                会计处理 m WP&N#vwh  
accuracy                                    准确性，精确性 S6JWsi4C:,  
additional audit procedures                      追加审计程序 -:!Wds  
addressee                                         收件人，收信人 =~ ,2E;#X  
Administration of State-owned Assets  (the～)     国有资产管理局 @d8Nr:  
administrative laws and regulations                 行政法规 0<<ATw$aQ  
adverse impact                                 不利影响，负面影响 K4RQ{fWpm  
adverse opinion                                反对意见 19[.&-u"  
advisory group                                  咨询组，顾问组 [k%u$  
agency fee                                        代理费，代理费用 ([SJ6ff]&  
aggregate                                          总计，合计为…… benqm ~{\  
alternation of document and record                 变造文件和记录 @tRDKPh  
alternative audit procedures                      替代审计程序，备选审计程序 /,<s9 :  
amend                                              修改，修订 S
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amortisation                                      摊销 FUL'=Xo  
analytical capacity                             分析能力 EKuLt*a/  
analytical procedures                               分析性程序 NTGWI$  
annual financial statements                        年度会计报表，年度财务报表 H4wDF:n0H  
appendix                                          附录，附表 ]W`M <hEI  
applicable                                         适用的 6#:V3 ;  
applicable laws and regulations                 适用的法规 g^#,!e  
application systems                                  应用系统 s`y g?CR`,  
apply consistently                              一贯地执行，一贯地实施 IQ$6}.  
appropriate                                       适当的，合适的； GUJ?6;  
征用，挪用 szqR1A  
appropriate authorization                          适当的授权 %n,_^voE  
appropriateness of audit evidence                    审计证据的适当性 )RWY("SUy1  
approval                                    批准，核准 ,CBE&g  
assertion                                    (会计报表上的)认定；确认 ^@Qc!(P  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 nb*`GE  
asset                                                 资产，财产 yYTO p^  
asset restructuring                             资产重组 #Hl?R5  
assignment of duties                                 职责的划分 qd'Z|'j  
assistant                                     助理，助理人员 Qip@L WvT  
associated company                                 联属公司，联营公司 QM~~b=P,\  
association                                        联合，结合；协会，社团 Osy_C<O  
assumption                                       假设，假定 (b1e!gJpy  
at a given date                                         在某一特定时日 |WT]s B0Eq  
attestation                                         鉴证，公证 G~4G$YL*  
attestation service                             鉴证服务 8RVRfy,w  
audit adjustment                                审计调整 pUu<0a^  
audit areas                                        审计领域 JZ> (h  
audit conclusion                                审计结论 (7$BF~s:,  
audit effectiveness                             审计效果 g">^#^hBE  
audit efficiency                                  审计效率 Vhe$vH  
audit engagement letter                      审计业务约定书 Bq-}BN?pz  
audit evidence                                          审计证据 CFoR!r:X  
audit fee                                    审计费 HRCnjem/v\  
audit files                                          审计档案 9.9B#?  
audit findings                                     审计中发现的事项 u2[L^]|  
audit implementation stage                        审计实施阶段 ~g@}A  
audit mark                                        审计标识 h d mKD0  
audit materiality                                 审计重要性 _ib @<%  
audit method                                     审计方法 CZ{7?:^f  
audit objective                                         审计目标，审计目的 ?jvuTS2  
audit of financial statements                      会计报表审计，财务报表审计 4#t-?5"  
audit opinion                                     审计意见 sfy}J1xIL  
audit period                                      被审计期间，被审计年度 +A$>F@u  
audit plan                                          审计计划 6 =G=4{q  
audit planning                                    编制审计计划，制定审计计划，审计计划 Czy}~;_Ay  
audit planning stage                                  审计计划阶段 s+=':Gcb(C  
audit procedure                                审计程序 i If?K%M7  
audit programme                               审计程序表，具体审计计划 t4hc X[  
audit report                                       审计报告 R. vV
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audit report with a disclaimer of opinion           拒绝表示意见审计报告 'C>sYSL  
audit report with a qualified opinion                 有保留意见的审计报告 }iUpBn  
audit report with an adverse opinion                否定意见的审计报告 $(*>]
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audit report with dual dates                      双重日期审计报告 wAL}c(EHO  
audit reporting stage                                 审计报告阶段 -]n%+,3L  
audit responsibility                                   审计责任 .2ZFJ.Z"  
audit results                                      审计结果 Tv 5J  
audit risk                                          审计风险 pEW~zl  
audit sampling                                          审计抽样 ^oW{N  
audit sampling techniques                         审计抽样方法，审计抽样技术 h 'Hnq m  
audit strategies                                  审计策略 LPca+o|f  
audit summary                                         审计总结，审计小结 m4'jTC$  
audit team                                         审计小组 jmP;(j.|  
audit test                                    审计测试 hp2$[p6O  
audit trail                                          审计轨迹 *{\))Zmhd  
audit work                                        审计工作 MhB>bnWXR  
audit working paper                                 审计工作底稿 i1bmUKZ8'L  
audited financial statement                        审计会计报表，已审计财务报表 3 4& xh1=3  
Auditing Guidelines (the～)                      审计规范指南 Oi-%6&}J  
auditing standards                             审计准则 XBO( *6"E  
audit-oriented working paper                          (审计)业务类工作底稿 &rl;
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authorisation                                     授权 H(y Gh  
authorisation of transaction                       交易的授权 >6)|>#Wi  
availability                                         可获得性 OkCAvRg  
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balance                                      余额；差额；平衡 ,g,Hb\_R)  
balance sheet                                    资产负债表 E\p"%  
bank                                                 银行 ~CdW:t  
bank account                                    银行账户，银行户头 n.C5w8f  
bank statement                                 银行对账单 /?Mr2!3N  
barter transaction                              易货交易，以物换物交易 :)&vf<JL  
basis of audit                                    审计依据 {OOn
7=  
basis of preparation                                (会计报表的)编制基础 qOnGP{   
book of account                               账目，账簿 %}XyzGq{
  
borrowing                                         借款，贷款，借债 aeAx0yE[p  
branch                                              分支，分支机构，分店 `46
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brought forward                                (账户余额等的)承上年，承上期，承上页 Q(e  
budget                                              预算 uv^x  
building                                      建筑物；大楼 f$vTDak  
business conditions                                  业务情况，经营情况 25@@-2h @  
business licence                               (企业等的)营业执照 M.:JT31>1  
business relation                                业务关系 ?ks.M'@  
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