[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 qq?o^_^4  
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审计词汇英汉对照 Dwr"-  
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ability to continue as a going concern               持续经营能力 >b:5&s\9  
acceptability                                     可接受性，可接受程度 7.)_H  
acceptable level of detection risk                     检查风险的可接受水平 OOABn*  
acceptance of engagement                       接受委托 f|/ ,eP$  
accepting the engagement for the first time              首次接受委托 zqQ[uO]m?  
access to asset                                         对资产的接触 FKhgUnw  
according to                                     根据，依据，依照 wQ9 @ l  
account balance                                账户余额 :>H{?  
account for                                       对……进行会计处理，核算；解释
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accounting                                        会计，会计学 SL+ n y(y  
accounting advisory serve                        会计咨询服务 TnKOr~@*  
accounting firm                                 会计师事务所 *] Cyc<  
accounting information                      会计信息，会计资料 }1CvbB%,A  
accounting period                             会计期间 B*tQ0`  
accounting policies                                   会计政策 b J6 H6D>  
accounting professional bodies                 会计职业组织，会计职业团体 hl)jE 06  
accounting records                                   会计记录 bcxR7<T,"9  
accounting responsibility                           会计责任 i],~tT|P  
accounting service                             会计服务 \O,yWyU4  
accounting standards                                会计准则 6g#E/ {kQw  
Accounting Standards for Business Enterprises       企业会计准则 ,C
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accounting system                             会计系统 U.I7p  
accounting treatment                                会计处理 <*/Z>Z_c2  
accuracy                                    准确性，精确性 eE;j#2SEO  
additional audit procedures                      追加审计程序  (wxi!  
addressee                                         收件人，收信人 3Q7PY46  
Administration of State-owned Assets  (the～)     国有资产管理局 "&;X/~j  
administrative laws and regulations                 行政法规 !tx.2m*5  
adverse impact                                 不利影响，负面影响 &h7 n>q  
adverse opinion                                反对意见 F8/n;  
advisory group                                  咨询组，顾问组 DFRgn  
agency fee                                        代理费，代理费用 +Oo-8f*  
aggregate                                          总计，合计为…… ^'+#BPo9@  
alternation of document and record                 变造文件和记录 m0^~VK|  
alternative audit procedures                      替代审计程序，备选审计程序 bB*cd!7y  
amend                                              修改，修订 ^R(=4%8%"  
amortisation                                      摊销 &arJe!K  
analytical capacity                             分析能力 8A-*MU`+  
analytical procedures                               分析性程序 #i.BOQxS  
annual financial statements                        年度会计报表，年度财务报表 55Mtjqfp  
appendix                                          附录，附表 N_+D#Z.g  
applicable                                         适用的 fI=p^k:  
applicable laws and regulations                 适用的法规 Mdp'u$^!  
application systems                                  应用系统 ]'hel#L;l  
apply consistently                              一贯地执行，一贯地实施 4&:|h 1  
appropriate                                       适当的，合适的； k!WeE#"(  
征用，挪用 V;Ln|._/t  
appropriate authorization                          适当的授权 zh(=kS`  
appropriateness of audit evidence                    审计证据的适当性 "kIlxf3  
approval                                    批准，核准 28-z  
assertion                                    (会计报表上的)认定；确认 :gRVa=}=  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 iHQ$L# 7  
asset                                                 资产，财产 I\[z(CHg@  
asset restructuring                             资产重组 ;DKJ#tS}"  
assignment of duties                                 职责的划分 qn}VW0!  
assistant                                     助理，助理人员 d+0= a]  
associated company                                 联属公司，联营公司 K &" X7fQ  
association                                        联合，结合；协会，社团 ?T|0"|\"'  
assumption                                       假设，假定 IfI:|w}:"r  
at a given date                                         在某一特定时日 @2_E9{T  
attestation                                         鉴证，公证 XV)ctF4  
attestation service                             鉴证服务 z 61Fq  
audit adjustment                                审计调整 AOV{@b(  
audit areas                                        审计领域 K;w]sN+I  
audit conclusion                                审计结论 ~9;udBfwF  
audit effectiveness                             审计效果 ) <w`:wD  
audit efficiency                                  审计效率 wqzpFPk(  
audit engagement letter                      审计业务约定书 @s, kx.S  
audit evidence                                          审计证据 cveQ6 -`K  
audit fee                                    审计费 ) N\BC  
audit files                                          审计档案 l=$?#^^ /  
audit findings                                     审计中发现的事项 3m$Qd#|  
audit implementation stage                        审计实施阶段 2nL*^hhh  
audit mark                                        审计标识 NJQy*~P  
audit materiality                                 审计重要性 axN\ZXU  
audit method                                     审计方法 (>lH=&%zj  
audit objective                                         审计目标，审计目的 P{StF`>Y  
audit of financial statements                      会计报表审计，财务报表审计 Z:2%gU&W  
audit opinion                                     审计意见 hyhm{RC?[  
audit period                                      被审计期间，被审计年度 :wUi&xw  
audit plan                                          审计计划 ?papk4w  
audit planning                                    编制审计计划，制定审计计划，审计计划 Np$ue }yr  
audit planning stage                                  审计计划阶段 z('t#J !b  
audit procedure                                审计程序 \ *g3j  
audit programme                               审计程序表，具体审计计划 -q?
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audit report                                       审计报告 <P]%{msGH  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 sx'eu;S  
audit report with a qualified opinion                 有保留意见的审计报告 Q=#FvsF#z3  
audit report with an adverse opinion                否定意见的审计报告 95ix~cH3q  
audit report with dual dates                      双重日期审计报告 kcMg`pJ4<  
audit reporting stage                                 审计报告阶段 QDb8W*&<  
audit responsibility                                   审计责任 mSk";UCn  
audit results                                      审计结果 ]bstkf}~u  
audit risk                                          审计风险 ;(K"w*  
audit sampling                                          审计抽样 q:vGGK^  
audit sampling techniques                         审计抽样方法，审计抽样技术 wk1/&  
audit strategies                                  审计策略 >CHb;*U  
audit summary                                         审计总结，审计小结 3'SN0VL  
audit team                                         审计小组 $gL^\(_3H  
audit test                                    审计测试 BD]o+96qP  
audit trail                                          审计轨迹 nmyDGuzk  
audit work                                        审计工作 f=8{cK0j  
audit working paper                                 审计工作底稿 > -(Zx  
audited financial statement                        审计会计报表，已审计财务报表 (iJ /  
Auditing Guidelines (the～)                      审计规范指南 :"  JEC'  
auditing standards                             审计准则 ,VzbKx,  
audit-oriented working paper                          (审计)业务类工作底稿 j^h:*rw  
authorisation                                     授权 Wo,93]  
authorisation of transaction                       交易的授权 \i<7Lk  
availability                                         可获得性 GBT219Z@8  
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balance                                      余额；差额；平衡 h&~9?B  
balance sheet                                    资产负债表 H%i [;
 
bank                                                 银行 K=pG,[ChA  
bank account                                    银行账户，银行户头 ,H$%'s1I(  
bank statement                                 银行对账单 OgHqF,0MN  
barter transaction                              易货交易，以物换物交易 8~|v:qk  
basis of audit                                    审计依据 ]x%sX|Rj  
basis of preparation                                (会计报表的)编制基础 ZQ-6n1O  
book of account                               账目，账簿 DwWm(8&6;}  
borrowing                                         借款，贷款，借债 q &S@\b  
branch                                              分支，分支机构，分店 :X}Ie P  
brought forward                                (账户余额等的)承上年，承上期，承上页  J2Qt!-  
budget                                              预算 Xc~BHEp  
building                                      建筑物；大楼 
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business conditions                                  业务情况，经营情况 yDj'')LOQg  
business licence                               (企业等的)营业执照 ]c]^( C  
business relation                                业务关系 TJZarNc$  
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