[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 @Un/,-ck  
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审计词汇英汉对照 -x6_HibbD  
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ability to continue as a going concern               持续经营能力 Jk}3c>^D  
acceptability                                     可接受性，可接受程度 [F*yh9%\  
acceptable level of detection risk                     检查风险的可接受水平 aK6dy\  
acceptance of engagement                       接受委托 31^/9lb  
accepting the engagement for the first time              首次接受委托 -n"f>c_{>  
access to asset                                         对资产的接触 ]~ N.  
according to                                     根据，依据，依照 prS%lg>  
account balance                                账户余额 >)Qq^?U  
account for                                       对……进行会计处理，核算；解释 XO?WxL9k]  
accounting                                        会计，会计学 />Zfx.Aj6  
accounting advisory serve                        会计咨询服务 dY$nw  
accounting firm                                 会计师事务所 _`=qc/-0  
accounting information                      会计信息，会计资料 5,XEN$^  
accounting period                             会计期间 $9\8?gS  
accounting policies                                   会计政策 :1f,%Z$,q  
accounting professional bodies                 会计职业组织，会计职业团体 Yl a
u  
accounting records                                   会计记录 V$ DB4YM1k  
accounting responsibility                           会计责任 [MA P a  
accounting service                             会计服务 Iw[zN[oz  
accounting standards                                会计准则 %6fnL~A  
Accounting Standards for Business Enterprises       企业会计准则 vh2/d.MO  
accounting system                             会计系统 bhRa?wuoY  
accounting treatment                                会计处理 FP{=b/  
accuracy                                    准确性，精确性 t5l<Lm)  
additional audit procedures                      追加审计程序 8?L-3/  
addressee                                         收件人，收信人 ?XVE{N  
Administration of State-owned Assets  (the～)     国有资产管理局 pR0! bgC  
administrative laws and regulations                 行政法规 >j]Gz-wC  
adverse impact                                 不利影响，负面影响 ~-sgk"$  
adverse opinion                                反对意见 x!S}Y"  
advisory group                                  咨询组，顾问组 6E_~8oEl  
agency fee                                        代理费，代理费用 gF9GU5T:  
aggregate                                          总计，合计为…… =
4x6v<  
alternation of document and record                 变造文件和记录 =\8 x  
alternative audit procedures                      替代审计程序，备选审计程序 )<J #RgE  
amend                                              修改，修订 !4^Lv{1QZ  
amortisation                                      摊销 =1>G* ,  
analytical capacity                             分析能力 &/' O?HWl  
analytical procedures                               分析性程序 h;E.y   
annual financial statements                        年度会计报表，年度财务报表  -+qg  
appendix                                          附录，附表 9BOn8p;yz  
applicable                                         适用的 ByoI+n* U  
applicable laws and regulations                 适用的法规 -|#/KKF  
application systems                                  应用系统 u$nmnd`g  
apply consistently                              一贯地执行，一贯地实施 #bGYHN  
appropriate                                       适当的，合适的； o\tw)_ >  
征用，挪用 uHf1b?W  
appropriate authorization                          适当的授权 H]V(qq{  
appropriateness of audit evidence                    审计证据的适当性 Z1W %fT  
approval                                    批准，核准 Pt-mLINvG  
assertion                                    (会计报表上的)认定；确认 JUGq\b&m  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 Z{
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asset                                                 资产，财产 ?zsRs?rc0  
asset restructuring                             资产重组 Rx= pk  
assignment of duties                                 职责的划分 cBA 2;5E  
assistant                                     助理，助理人员 way-Q7  
associated company                                 联属公司，联营公司 1P\_3.V{  
association                                        联合，结合；协会，社团 ^i^S1h"  
assumption                                       假设，假定 [0e]zy B+  
at a given date                                         在某一特定时日 G1'w50Yu  
attestation                                         鉴证，公证 DEC,oX!bI1  
attestation service                             鉴证服务 Fk,3th  
audit adjustment                                审计调整 ptuW}"F  
audit areas                                        审计领域 GS3ydN<v  
audit conclusion                                审计结论 J=U7m@))Y#  
audit effectiveness                             审计效果 m"vV=6m|\  
audit efficiency                                  审计效率 *WgP+"h  
audit engagement letter                      审计业务约定书 *lG$B@;rc|  
audit evidence                                          审计证据 =;$&:Zjy/%  
audit fee                                    审计费 QrPWS-3~!  
audit files                                          审计档案 hTn }AsfLY  
audit findings                                     审计中发现的事项 &[KFCn  
audit implementation stage                        审计实施阶段 HF\L`dJX?  
audit mark                                        审计标识 EH$wW
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audit materiality                                 审计重要性 ,O(XNA(C  
audit method                                     审计方法 \9/n~/{  
audit objective                                         审计目标，审计目的 es(vW
f'  
audit of financial statements                      会计报表审计，财务报表审计 2s6Hr;^w.1  
audit opinion                                     审计意见 8YN+
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audit period                                      被审计期间，被审计年度 wL 5).`oq  
audit plan                                          审计计划 lv ^=g  
audit planning                                    编制审计计划，制定审计计划，审计计划 _bks*.9}3b  
audit planning stage                                  审计计划阶段 ^HL#)fK2I  
audit procedure                                审计程序 ^j=_=Km]  
audit programme                               审计程序表，具体审计计划 {hRAR8  
audit report                                       审计报告 Qzh:*O  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 1ck2Gxn  
audit report with a qualified opinion                 有保留意见的审计报告 t@v>eb  
audit report with an adverse opinion                否定意见的审计报告 &:jE+l  
audit report with dual dates                      双重日期审计报告 6]g
s{zG  
audit reporting stage                                 审计报告阶段 %NS]z;G  
audit responsibility                                   审计责任 e:V,>RbC0s  
audit results                                      审计结果 w-CuO4P  
audit risk                                          审计风险 >k\*NW  
audit sampling                                          审计抽样 km<~Hw>Z  
audit sampling techniques                         审计抽样方法，审计抽样技术 p-;]O~^  
audit strategies                                  审计策略 `?6m0|\@  
audit summary                                         审计总结，审计小结 V`WfJ>{;Z  
audit team                                         审计小组 +ic~S ar  
audit test                                    审计测试 ohM'Fx"q  
audit trail                                          审计轨迹 3^su%z_%  
audit work                                        审计工作 iy: ;g  
audit working paper                                 审计工作底稿 puqH%m+u  
audited financial statement                        审计会计报表，已审计财务报表 ld@f:Zali  
Auditing Guidelines (the～)                      审计规范指南 BS|-E6E<  
auditing standards                             审计准则 {h%.i Et%  
audit-oriented working paper                          (审计)业务类工作底稿 zPk
g3H  
authorisation                                     授权 _1R`xbV  
authorisation of transaction                       交易的授权 wc,y+C#V  
availability                                         可获得性 b]g.
>$[nX  
B Y]gt86  
balance                                      余额；差额；平衡 s_*eX N  
balance sheet                                    资产负债表 mifYk>J^9  
bank                                                 银行 UU ,)z  
bank account                                    银行账户，银行户头 w\2[dd  
bank statement                                 银行对账单 !7^He3  
barter transaction                              易货交易，以物换物交易 #/jHnRrQ   
basis of audit                                    审计依据 \qTn"1bQ  
basis of preparation                                (会计报表的)编制基础 4rzioIk  
book of account                               账目，账簿 eO9nn9lql  
borrowing                                         借款，贷款，借债 2\5@_U^
)h  
branch                                              分支，分支机构，分店 wRiP5U,  
brought forward                                (账户余额等的)承上年，承上期，承上页 ca-n:1  
budget                                              预算 #U_u~7?H$  
building                                      建筑物；大楼 c,~44Z  
business conditions                                  业务情况，经营情况 B]qh22Yib  
business licence                               (企业等的)营业执照 7kwG_0QO  
business relation                                业务关系 *HXq`B  
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