[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 &UextGk7  
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审计词汇英汉对照 vw'BKi F  
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ability to continue as a going concern               持续经营能力 0{k*SCN#  
acceptability                                     可接受性，可接受程度 7,!$lT#  
acceptable level of detection risk                     检查风险的可接受水平 92"
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acceptance of engagement                       接受委托 }~bx==SF6!  
accepting the engagement for the first time              首次接受委托 \)/dFo\l  
access to asset                                         对资产的接触 :dML+R#Ymh  
according to                                     根据，依据，依照 (RM;T@`  
account balance                                账户余额 *B0 7-  
account for                                       对……进行会计处理，核算；解释 79y'PFSms  
accounting                                        会计，会计学 j-n-2:Q  
accounting advisory serve                        会计咨询服务 3x6@::s~  
accounting firm                                 会计师事务所 wF.S ,|  
accounting information                      会计信息，会计资料 [7+dZL[  
accounting period                             会计期间 s6HfN'  
accounting policies                                   会计政策 >VE!3'/'  
accounting professional bodies                 会计职业组织，会计职业团体 yu98d1  
accounting records                                   会计记录 "l7))>lL  
accounting responsibility                           会计责任 e"u89acp  
accounting service                             会计服务 ,>vI|p,/G*  
accounting standards                                会计准则 vq_v;$9}  
Accounting Standards for Business Enterprises       企业会计准则 O@)D%*;v  
accounting system                             会计系统 W>2m%q U  
accounting treatment                                会计处理 5a^b{=#Y  
accuracy                                    准确性，精确性 l6y*SW5+  
additional audit procedures                      追加审计程序 ,nnVHBN  
addressee                                         收件人，收信人 h
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Administration of State-owned Assets  (the～)     国有资产管理局 ](tv`1A,Wd  
administrative laws and regulations                 行政法规 iO2%$Jw9\  
adverse impact                                 不利影响，负面影响 WVkJ=r0Ny  
adverse opinion                                反对意见 iL\eMa  
advisory group                                  咨询组，顾问组 JQdeI+  
agency fee                                        代理费，代理费用 7TaHE   
aggregate                                          总计，合计为…… cfrvx^,2&  
alternation of document and record                 变造文件和记录 /2jw]ekQ'  
alternative audit procedures                      替代审计程序，备选审计程序 s<`54o ,  
amend                                              修改，修订 laX67Vjv  
amortisation                                      摊销 fo$Ac  
analytical capacity                             分析能力 !tckE\ h#N  
analytical procedures                               分析性程序 o0`|r+E\  
annual financial statements                        年度会计报表，年度财务报表 W%&'EJ)62  
appendix                                          附录，附表 SGA!%=Lp  
applicable                                         适用的 "U6 :z M  
applicable laws and regulations                 适用的法规 |`c=`xK7'  
application systems                                  应用系统 -'F? |  
apply consistently                              一贯地执行，一贯地实施 dxwH C\"5  
appropriate                                       适当的，合适的； 0X: :<N@  
征用，挪用 18{" @<wIs  
appropriate authorization                          适当的授权 /'WIgP  
appropriateness of audit evidence                    审计证据的适当性 50VH>b_  
approval                                    批准，核准 +:D90p$e  
assertion                                    (会计报表上的)认定；确认 /
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assessed level of control risk                           对控制风险的评估，控制风险的评估水平  aa10vV  
asset                                                 资产，财产 O%R*1 P9  
asset restructuring                             资产重组 iTpU4 Qsj  
assignment of duties                                 职责的划分 pQ/ bIuq  
assistant                                     助理，助理人员 C?47v4n-'  
associated company                                 联属公司，联营公司 S-D=-{ @  
association                                        联合，结合；协会，社团 w=K!U]  
assumption                                       假设，假定 9p '#a:  
at a given date                                         在某一特定时日 ;~ , <8  
attestation                                         鉴证，公证 Ad'b{C%  
attestation service                             鉴证服务 n>["h2  
audit adjustment                                审计调整 1-6[KBQ8  
audit areas                                        审计领域 r1o_i;rg  
audit conclusion                                审计结论 oyt#CHX  
audit effectiveness                             审计效果 {;[W'Lc  
audit efficiency                                  审计效率 {24Y1ohK  
audit engagement letter                      审计业务约定书 DD
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audit evidence                                          审计证据 WymBjDos:  
audit fee                                    审计费 zJCm0HLJ  
audit files                                          审计档案 @*{sj`AS '  
audit findings                                     审计中发现的事项 zbM*/:Y  
audit implementation stage                        审计实施阶段 '<v_YxEn  
audit mark                                        审计标识 o 2Okc><z  
audit materiality                                 审计重要性 $,v[<T`  
audit method                                     审计方法 YLO/J2['  
audit objective                                         审计目标，审计目的 leMcY6  
audit of financial statements                      会计报表审计，财务报表审计 <z+b88D  
audit opinion                                     审计意见 5lp};  
audit period                                      被审计期间，被审计年度 JLZ=$d  
audit plan                                          审计计划 <>9zXbI  
audit planning                                    编制审计计划，制定审计计划，审计计划 @Y8/#6KE  
audit planning stage                                  审计计划阶段 K,o@~fj  
audit procedure                                审计程序 TA~YCj$  
audit programme                               审计程序表，具体审计计划 Js(" H  
audit report                                       审计报告 057$b!A-a  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 FA#?+kd  
audit report with a qualified opinion                 有保留意见的审计报告 jh|4Y(  
audit report with an adverse opinion                否定意见的审计报告 fL7u419=  
audit report with dual dates                      双重日期审计报告 ; Da[jFP  
audit reporting stage                                 审计报告阶段 'dFhZ08u}  
audit responsibility                                   审计责任 <GthJr>1D  
audit results                                      审计结果 )rP)-op|A  
audit risk                                          审计风险 Pa} B0XBWP  
audit sampling                                          审计抽样 xU5+"t~  
audit sampling techniques                         审计抽样方法，审计抽样技术 !"e~HZmr  
audit strategies                                  审计策略 Jfkdiyy"  
audit summary                                         审计总结，审计小结 :>t^B+  
audit team                                         审计小组 Bt\z0*t=s  
audit test                                    审计测试 eJm7}\/6`  
audit trail                                          审计轨迹 -Z
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audit work                                        审计工作 iH#b"h{w  
audit working paper                                 审计工作底稿 =cN!h"C[  
audited financial statement                        审计会计报表，已审计财务报表 Es~|:$(N]|  
Auditing Guidelines (the～)                      审计规范指南 Y=-IL N("  
auditing standards                             审计准则 8iDg2_l`G  
audit-oriented working paper                          (审计)业务类工作底稿 /V%]lmxQ  
authorisation                                     授权 l*+5WrOS  
authorisation of transaction                       交易的授权 *~0Ko{Avc  
availability                                         可获得性 J"TM[4^\Y  
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balance                                      余额；差额；平衡 .{@aQ wN  
balance sheet                                    资产负债表 W6>SYa  
bank                                                 银行 xn)eb#r  
bank account                                    银行账户，银行户头 7?O~3  
bank statement                                 银行对账单 m <cvx3e  
barter transaction                              易货交易，以物换物交易 ~^GY(J'  
basis of audit                                    审计依据 ydyGPZt  
basis of preparation                                (会计报表的)编制基础 0B;cQSH!q  
book of account                               账目，账簿 H"g$qSx  
borrowing                                         借款，贷款，借债 -#nfO*H}  
branch                                              分支，分支机构，分店 {ta0dS;1  
brought forward                                (账户余额等的)承上年，承上期，承上页 3hrODts  
budget                                              预算 UI,i2<&  
building                                      建筑物；大楼 8sV_@<l<X  
business conditions                                  业务情况，经营情况 l6C^,xU~IX  
business licence                               (企业等的)营业执照 \\WIu?  
business relation                                业务关系 q~K KN /N  
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