[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 3(XHF3q  
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审计词汇英汉对照 3:z4M9f  
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ability to continue as a going concern               持续经营能力 N23+1h  
acceptability                                     可接受性，可接受程度
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acceptable level of detection risk                     检查风险的可接受水平 D|8sjp4  
acceptance of engagement                       接受委托 H_xQ>~b
 
accepting the engagement for the first time              首次接受委托 7J</7\  
access to asset                                         对资产的接触 RLeSA\di  
according to                                     根据，依据，依照 6kmZ!9w0|  
account balance                                账户余额 v\r7.l:hf  
account for                                       对……进行会计处理，核算；解释 %^)JaEUC  
accounting                                        会计，会计学 @pEO@bbg>  
accounting advisory serve                        会计咨询服务 D+@/x{wX2  
accounting firm                                 会计师事务所 A(_^_p.|  
accounting information                      会计信息，会计资料 K[3D{=  
accounting period                             会计期间 HnYFE@Nl:U  
accounting policies                                   会计政策 &d &oP  
accounting professional bodies                 会计职业组织，会计职业团体 N";dG 3  
accounting records                                   会计记录 ^ ~*[~  
accounting responsibility                           会计责任 GXAk*vS=G  
accounting service                             会计服务 (Mire%$h  
accounting standards                                会计准则 nP3;<*T P0  
Accounting Standards for Business Enterprises       企业会计准则 CzDR%vx  
accounting system                             会计系统 5;i!PuL  
accounting treatment                                会计处理 HK,G8:T  
accuracy                                    准确性，精确性 `mHOgS>|  
additional audit procedures                      追加审计程序 AD4L`0D  
addressee                                         收件人，收信人 ~_^o?NE,  
Administration of State-owned Assets  (the～)     国有资产管理局 G\aLg  
administrative laws and regulations                 行政法规 ")[Q4H;V  
adverse impact                                 不利影响，负面影响 E]U3O>hf  
adverse opinion                                反对意见 %NAFU/&  
advisory group                                  咨询组，顾问组 q4#f *]  
agency fee                                        代理费，代理费用 "a%ASy>?g  
aggregate                                          总计，合计为…… b&V]|Z(  
alternation of document and record                 变造文件和记录 Osvz 3UMY3  
alternative audit procedures                      替代审计程序，备选审计程序 gPhw.e""  
amend                                              修改，修订 7AFS)_w  
amortisation                                      摊销 %?9r
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analytical capacity                             分析能力 *Yk8Mj^_h  
analytical procedures                               分析性程序 >cr_^(UW&  
annual financial statements                        年度会计报表，年度财务报表 ?3E_KGI  
appendix                                          附录，附表 yPxG`w'  
applicable                                         适用的 i2%m}S;D9  
applicable laws and regulations                 适用的法规 +hvIJv ?  
application systems                                  应用系统 lVp~oZC6[  
apply consistently                              一贯地执行，一贯地实施 {-7yZ]OO$  
appropriate                                       适当的，合适的； pGcx jm  
征用，挪用 4+?ZTc(  
appropriate authorization                          适当的授权  W$VCST  
appropriateness of audit evidence                    审计证据的适当性 yU8Y{o;:  
approval                                    批准，核准 ("M#R!3  
assertion                                    (会计报表上的)认定；确认 +` Y ?-  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 oJ;O>J@c  
asset                                                 资产，财产 oTV 8rG  
asset restructuring                             资产重组 X!A]V:8dk  
assignment of duties                                 职责的划分 SAo
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assistant                                     助理，助理人员 r(2'0JQ  
associated company                                 联属公司，联营公司 f[I'
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association                                        联合，结合；协会，社团 { `|YX_HS  
assumption                                       假设，假定 )D-.7m.v]  
at a given date                                         在某一特定时日 6Cv2>'{S  
attestation                                         鉴证，公证 JLV}Fw  
attestation service                             鉴证服务 s2v#evI`+  
audit adjustment                                审计调整 mP .&fS  
audit areas                                        审计领域 kpreTeA]  
audit conclusion                                审计结论 n#L2cv~Aj"  
audit effectiveness                             审计效果 S%gO6&
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audit efficiency                                  审计效率 V1b_z  
audit engagement letter                      审计业务约定书 3L%r_N*a  
audit evidence                                          审计证据 E `j5y(44  
audit fee                                    审计费 41Q   
audit files                                          审计档案 SoGLsO+R  
audit findings                                     审计中发现的事项 HF=C8ZtlL  
audit implementation stage                        审计实施阶段 a4qpnr]0  
audit mark                                        审计标识 <GmrKdM  
audit materiality                                 审计重要性 J]^gF|  
audit method                                     审计方法 Nb9V/2c;V  
audit objective                                         审计目标，审计目的 >@89k^# Vc  
audit of financial statements                      会计报表审计，财务报表审计 C05{,w?  
audit opinion                                     审计意见 y<x_v )k-  
audit period                                      被审计期间，被审计年度 .dLX'84fY  
audit plan                                          审计计划 y#Sw>-zRq  
audit planning                                    编制审计计划，制定审计计划，审计计划 LW 3J$Am  
audit planning stage                                  审计计划阶段 |iJZC  
audit procedure                                审计程序 HNUR6H&Fta  
audit programme                               审计程序表，具体审计计划 B+$Q"  
audit report                                       审计报告 714nUA872  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 y^|3]G3  
audit report with a qualified opinion                 有保留意见的审计报告 e^Wv*OD'  
audit report with an adverse opinion                否定意见的审计报告 -:p1gg&  
audit report with dual dates                      双重日期审计报告 IV#f}NrfD  
audit reporting stage                                 审计报告阶段 l'lDzB+.*  
audit responsibility                                   审计责任 U)=Z&($T  
audit results                                      审计结果 #2'&=?J1r  
audit risk                                          审计风险 ,) jB<`  
audit sampling                                          审计抽样  eV=sDx  
audit sampling techniques                         审计抽样方法，审计抽样技术 N$a-i  
audit strategies                                  审计策略 iZUz6  
audit summary                                         审计总结，审计小结 *rKv`nva5  
audit team                                         审计小组 Q pc^qP^-  
audit test                                    审计测试 2DqHqq9m  
audit trail                                          审计轨迹 z>g& ?vo2  
audit work                                        审计工作 RIqxM  
audit working paper                                 审计工作底稿 Q/`o6xv  
audited financial statement                        审计会计报表，已审计财务报表 QAnf xt6  
Auditing Guidelines (the～)                      审计规范指南 dQ~
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auditing standards                             审计准则 sW3D ( n  
audit-oriented working paper                          (审计)业务类工作底稿 (s*Uz3sq  
authorisation                                     授权 k)' z<EL6c  
authorisation of transaction                       交易的授权 "EkO>M/fr  
availability                                         可获得性 r_Yl/WW  
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balance                                      余额；差额；平衡 HZ4 ^T7G  
balance sheet                                    资产负债表 lc(iy:
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bank                                                 银行 8/$iCW  
bank account                                    银行账户，银行户头 a2_IF,p*?  
bank statement                                 银行对账单 M@[gT?mv1  
barter transaction                              易货交易，以物换物交易 R:m=HS_  
basis of audit                                    审计依据 N^`Efpvg  
basis of preparation                                (会计报表的)编制基础 ZGvNEjff  
book of account                               账目，账簿 0=zS&xM  
borrowing                                         借款，贷款，借债 *!s?hHv  
branch                                              分支，分支机构，分店 "A`'~]/hE  
brought forward                                (账户余额等的)承上年，承上期，承上页 Z'bMIdV  
budget                                              预算 B&j+fi  
building                                      建筑物；大楼 / hdl  
business conditions                                  业务情况，经营情况 '
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business licence                               (企业等的)营业执照 vrx3O  
business relation                                业务关系 1c~#]6[  
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