[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 ,%[LwmET  
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审计词汇英汉对照 6NzBpur 2H  
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ability to continue as a going concern               持续经营能力 AfUZO^<  
acceptability                                     可接受性，可接受程度 \QliHm!  
acceptable level of detection risk                     检查风险的可接受水平 <D~6v2$  
acceptance of engagement                       接受委托 gxI&f  
accepting the engagement for the first time              首次接受委托 ;]{{)dst  
access to asset                                         对资产的接触 r|*:9|y{"/  
according to                                     根据，依据，依照 kJI3`gS+  
account balance                                账户余额 MF&3e#mdB  
account for                                       对……进行会计处理，核算；解释 *wViH  
accounting                                        会计，会计学 ,.[.SU#V  
accounting advisory serve                        会计咨询服务 0{-`Th+h  
accounting firm                                 会计师事务所 L'13BRu`  
accounting information                      会计信息，会计资料 m dC`W&r  
accounting period                             会计期间 y!SF/i?Py  
accounting policies                                   会计政策 LE8K)i  
accounting professional bodies                 会计职业组织，会计职业团体 GhtbQM1[H  
accounting records                                   会计记录 'G<}U343=8  
accounting responsibility                           会计责任
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accounting service                             会计服务 O;UiYrXU  
accounting standards                                会计准则 EbG_43SV  
Accounting Standards for Business Enterprises       企业会计准则 zwMQXI'k83  
accounting system                             会计系统
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accounting treatment                                会计处理 f9vcf# 2  
accuracy                                    准确性，精确性 ZEL/Ndk  
additional audit procedures                      追加审计程序 ?E%U|(S)=L  
addressee                                         收件人，收信人 Hr /W6C  
Administration of State-owned Assets  (the～)     国有资产管理局 Y_$ ^:LG  
administrative laws and regulations                 行政法规 D}mo\  
adverse impact                                 不利影响，负面影响 Ok*VQKyDLH  
adverse opinion                                反对意见 ~^^!"-  
advisory group                                  咨询组，顾问组 wDB
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agency fee                                        代理费，代理费用 NR;q`Xe-  
aggregate                                          总计，合计为…… ooomi"u  
alternation of document and record                 变造文件和记录 tceIA8d6  
alternative audit procedures                      替代审计程序，备选审计程序 W"W@WG9X0  
amend                                              修改，修订 GEhdk]<a7  
amortisation                                      摊销 )\um"l*\c  
analytical capacity                             分析能力 #:]vUQ  
analytical procedures                               分析性程序 uG2Xkj  
annual financial statements                        年度会计报表，年度财务报表 F<h&3  
appendix                                          附录，附表 sVE>=0TVP  
applicable                                         适用的 se~ *<5  
applicable laws and regulations                 适用的法规 ^
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application systems                                  应用系统 T
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apply consistently                              一贯地执行，一贯地实施 Qe7"Z  
appropriate                                       适当的，合适的； enPzy:C  
征用，挪用 mw:3q6  
appropriate authorization                          适当的授权 X=fPGyhZ  
appropriateness of audit evidence                    审计证据的适当性 )o05Vda  
approval                                    批准，核准 h{Oz*Bq  
assertion                                    (会计报表上的)认定；确认 yfPCGCOW?  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 |hu"5*  
asset                                                 资产，财产 $.ymby  
asset restructuring                             资产重组 29R_n)ne  
assignment of duties                                 职责的划分 cFRSd }p=  
assistant                                     助理，助理人员 {;]uL`abi?  
associated company                                 联属公司，联营公司 D /,|pC  
association                                        联合，结合；协会，社团 B=Xnv*e  
assumption                                       假设，假定 |M[v493\  
at a given date                                         在某一特定时日 nvU+XCx  
attestation                                         鉴证，公证 Q.j-C}a  
attestation service                             鉴证服务 M3hy5j(b  
audit adjustment                                审计调整 :GN)7|:  
audit areas                                        审计领域 N2[, aU  
audit conclusion                                审计结论 Zr
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audit effectiveness                             审计效果 #nU@hOfg  
audit efficiency                                  审计效率 C\;;9  
audit engagement letter                      审计业务约定书 ,2=UuW"K  
audit evidence                                          审计证据 |usnY  
audit fee                                    审计费 OU0xZ=G  
audit files                                          审计档案 NUi{!<  
audit findings                                     审计中发现的事项 Iu=pk@*O  
audit implementation stage                        审计实施阶段 Da9*/  
audit mark                                        审计标识 X;K8,A7`  
audit materiality                                 审计重要性 qg_>`Bv"a  
audit method                                     审计方法 S#dyRTmI  
audit objective                                         审计目标，审计目的 !1ie:z>s  
audit of financial statements                      会计报表审计，财务报表审计 E'S<L|A/  
audit opinion                                     审计意见 ;cS~d(%  
audit period                                      被审计期间，被审计年度 +~R.7NE%  
audit plan                                          审计计划 sRkz WMl  
audit planning                                    编制审计计划，制定审计计划，审计计划 x]yHBc  
audit planning stage                                  审计计划阶段 -L^0-g  
audit procedure                                审计程序 d&GKfF  
audit programme                               审计程序表，具体审计计划 +^^S'mP8  
audit report                                       审计报告 GQYtH#  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 "Qiq/"h  
audit report with a qualified opinion                 有保留意见的审计报告 {GGO')
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audit report with an adverse opinion                否定意见的审计报告 ? RrC~7~  
audit report with dual dates                      双重日期审计报告 c]cO[T_gGa  
audit reporting stage                                 审计报告阶段 y1@"H/nYJ  
audit responsibility                                   审计责任 [#H
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audit results                                      审计结果 ~2, wI<Nz  
audit risk                                          审计风险
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audit sampling                                          审计抽样 =y,yQO  
audit sampling techniques                         审计抽样方法，审计抽样技术 4wM$5  
audit strategies                                  审计策略 IkE'_F  
audit summary                                         审计总结，审计小结 ^)eessZ  
audit team                                         审计小组 BDB zc5Q(  
audit test                                    审计测试 ; @[.$Q@I  
audit trail                                          审计轨迹 Ep v3/`I  
audit work                                        审计工作  d'**wh,  
audit working paper                                 审计工作底稿 .@x"JI>;  
audited financial statement                        审计会计报表，已审计财务报表 TkoCyD9  
Auditing Guidelines (the～)                      审计规范指南 NO0[`jy(  
auditing standards                             审计准则 (rY1O:*S  
audit-oriented working paper                          (审计)业务类工作底稿 8V53+]c$Y  
authorisation                                     授权 AW{/k'%xw  
authorisation of transaction                       交易的授权 z-{"pI  
availability                                         可获得性 *;\ K5  
B T$>=+U  
balance                                      余额；差额；平衡 kBDe*K.V  
balance sheet                                    资产负债表 K4VPmkG  
bank                                                 银行 %r}KvJgd  
bank account                                    银行账户，银行户头 34O+#0<y~  
bank statement                                 银行对账单 0
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barter transaction                              易货交易，以物换物交易 $fU/9jTa  
basis of audit                                    审计依据 R- ?0k:  
basis of preparation                                (会计报表的)编制基础 a3E*%G  
book of account                               账目，账簿 ZQ-z2s9U  
borrowing                                         借款，贷款，借债 iz,q8}/(  
branch                                              分支，分支机构，分店 $48[!QE  
brought forward                                (账户余额等的)承上年，承上期，承上页 Z{R=h7
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budget                                              预算 P[J qJi/H  
building                                      建筑物；大楼 OU Yb-  
business conditions                                  业务情况，经营情况 PauFuzPP  
business licence                               (企业等的)营业执照 \:f}X
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business relation                                业务关系 9N3oVH
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