[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 txF)R[dZK  
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审计词汇英汉对照 19 h7 M  
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ability to continue as a going concern               持续经营能力 _xgF?#  
acceptability                                     可接受性，可接受程度 X[L6Av  
acceptable level of detection risk                     检查风险的可接受水平 DNsDE
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acceptance of engagement                       接受委托 C$X )I~M  
accepting the engagement for the first time              首次接受委托 N3P!<J/tc  
access to asset                                         对资产的接触 +y!B`'J  
according to                                     根据，依据，依照 g8 (zvG;Y  
account balance                                账户余额 %w <5 9d6  
account for                                       对……进行会计处理，核算；解释 IUX~dO  
accounting                                        会计，会计学 mZ;W$y SO  
accounting advisory serve                        会计咨询服务 @\[UZVmBw  
accounting firm                                 会计师事务所 ld~8g,  
accounting information                      会计信息，会计资料 ?Ji.bnfK  
accounting period                             会计期间 EleK*l  
accounting policies                                   会计政策 DKV^c'  
accounting professional bodies                 会计职业组织，会计职业团体 0qXkWGB  
accounting records                                   会计记录 <VP@#  
accounting responsibility                           会计责任 I!(.tu6u6c  
accounting service                             会计服务 ?b',kN,(  
accounting standards                                会计准则 P8DT2|Z6f]  
Accounting Standards for Business Enterprises       企业会计准则 [ m*=Q  
accounting system                             会计系统 +PC<#  
accounting treatment                                会计处理 rbP" n)0=  
accuracy                                    准确性，精确性 ,E]u[7A  
additional audit procedures                      追加审计程序 
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addressee                                         收件人，收信人 $y!k)"k  
Administration of State-owned Assets  (the～)     国有资产管理局 {I s?>m4  
administrative laws and regulations                 行政法规 '}a[9v76  
adverse impact                                 不利影响，负面影响 (k?,+jnR  
adverse opinion                                反对意见 A1xY8?#?~c  
advisory group                                  咨询组，顾问组 ]?P9M<0PM  
agency fee                                        代理费，代理费用 qzv$E
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aggregate                                          总计，合计为…… zx7*Bnu0  
alternation of document and record                 变造文件和记录 *u Ynu|UQH  
alternative audit procedures                      替代审计程序，备选审计程序 Vq`i.>%5  
amend                                              修改，修订 9XGzQ45R  
amortisation                                      摊销 D:Zpls.  
analytical capacity                             分析能力 <UJgl{-  
analytical procedures                               分析性程序 iE}jilU  
annual financial statements                        年度会计报表，年度财务报表 uVoM2n?D%^  
appendix                                          附录，附表 HR'r~ #j  
applicable                                         适用的 owA3>E5t&  
applicable laws and regulations                 适用的法规 x{u7#s1|/  
application systems                                  应用系统 o[AQ S`  
apply consistently                              一贯地执行，一贯地实施 E.v~<[g  
appropriate                                       适当的，合适的； &&e{9{R  
征用，挪用 wyO@oi Vn  
appropriate authorization                          适当的授权 4]$cf:  
appropriateness of audit evidence                    审计证据的适当性 HjTK/x'_'L  
approval                                    批准，核准 \m!swYy  
assertion                                    (会计报表上的)认定；确认 Gy36{*  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 3 wVN:g7  
asset                                                 资产，财产 n50XGv  
asset restructuring                             资产重组 ?'H);ou-p  
assignment of duties                                 职责的划分 oD,f5Ci-  
assistant                                     助理，助理人员 v#/Uq?us  
associated company                                 联属公司，联营公司 Ij>x3L\-  
association                                        联合，结合；协会，社团 Y7R"~IA$  
assumption                                       假设，假定 8ID fYJ  
at a given date                                         在某一特定时日 84[T!cDk  
attestation                                         鉴证，公证 kzCD>m  
attestation service                             鉴证服务 j3QpY9A  
audit adjustment                                审计调整 ;czMsHu0X  
audit areas                                        审计领域 C)> ])'S  
audit conclusion                                审计结论 w5"C<5^  
audit effectiveness                             审计效果 }S6Sz&)  
audit efficiency                                  审计效率 IC}?oXs5G  
audit engagement letter                      审计业务约定书 _H|c_  
audit evidence                                          审计证据 S5ka;g  
audit fee                                    审计费 Oqzz9+  
audit files                                          审计档案 $3](6  
audit findings                                     审计中发现的事项 {HeIY2  
audit implementation stage                        审计实施阶段 &F"Mkyf  
audit mark                                        审计标识 4cK6B)X  
audit materiality                                 审计重要性 +~J ?/  
audit method                                     审计方法 >`DbT:/<  
audit objective                                         审计目标，审计目的 _xign
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audit of financial statements                      会计报表审计，财务报表审计 juuBLv  
audit opinion                                     审计意见 tx;DMxN!W  
audit period                                      被审计期间，被审计年度 WAiEINQ^)  
audit plan                                          审计计划 HBYqqEO  
audit planning                                    编制审计计划，制定审计计划，审计计划 KU[eY }   
audit planning stage                                  审计计划阶段 1E!0N`E  
audit procedure                                审计程序 XJnDx 09h  
audit programme                               审计程序表，具体审计计划 :bMCmY  
audit report                                       审计报告 #=R)s0j"  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 }* l
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audit report with a qualified opinion                 有保留意见的审计报告 TEOV>Tt  
audit report with an adverse opinion                否定意见的审计报告 MP,l*wVd  
audit report with dual dates                      双重日期审计报告 ^\ &:'$f+8  
audit reporting stage                                 审计报告阶段 Nd/iMV6V;  
audit responsibility                                   审计责任 z^9Yoqog  
audit results                                      审计结果 +=%13cA*U  
audit risk                                          审计风险 pRmnS;*z&  
audit sampling                                          审计抽样 z<rdxn,9  
audit sampling techniques                         审计抽样方法，审计抽样技术 k;:v~7VF  
audit strategies                                  审计策略 xd8UdQ,lt  
audit summary                                         审计总结，审计小结 F?'=iY<h  
audit team                                         审计小组 ByeyUw  
audit test                                    审计测试 N)A?*s'v~  
audit trail                                          审计轨迹 (5?5? <  
audit work                                        审计工作 l(9$s 4R  
audit working paper                                 审计工作底稿 !o &+  
audited financial statement                        审计会计报表，已审计财务报表 9BB<. p  
Auditing Guidelines (the～)                      审计规范指南 xbrxh-gV  
auditing standards                             审计准则 <Fb3\T L  
audit-oriented working paper                          (审计)业务类工作底稿 4*
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authorisation                                     授权 |E!()j=  
authorisation of transaction                       交易的授权 OxX{[|!`  
availability                                         可获得性 c+AZ(6O?\  
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balance                                      余额；差额；平衡 o7VNw8Bp  
balance sheet                                    资产负债表 a8aEZ724  
bank                                                 银行 -yeQQ4b  
bank account                                    银行账户，银行户头 HyXw^ +tsj  
bank statement                                 银行对账单 ~c[}%Ir>  
barter transaction                              易货交易，以物换物交易 PEZElB;  
basis of audit                                    审计依据 I.tJ4  
basis of preparation                                (会计报表的)编制基础 zvL&V .>  
book of account                               账目，账簿 joDnjz=  
borrowing                                         借款，贷款，借债 Ld? tVi  
branch                                              分支，分支机构，分店 =<(:5ive  
brought forward                                (账户余额等的)承上年，承上期，承上页 nL@ "FZ`(  
budget                                              预算 4NbX!"0  
building                                      建筑物；大楼 )eGGA6G  
business conditions                                  业务情况，经营情况 ^4]#Ri=U  
business licence                               (企业等的)营业执照 :SG9ygq'  
business relation                                业务关系 <Hhl=6op  
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