[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 2_lb+@[W  
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审计词汇英汉对照 Mk@%Wuxg2  
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ability to continue as a going concern               持续经营能力 9.qjEe  
acceptability                                     可接受性，可接受程度 YYUWBnf30G  
acceptable level of detection risk                     检查风险的可接受水平 U#W9]il$  
acceptance of engagement                       接受委托 U6
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accepting the engagement for the first time              首次接受委托 ZkZTCb`/l  
access to asset                                         对资产的接触 (:]on
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according to                                     根据，依据，依照 oO8V0VE\  
account balance                                账户余额 <Sx-Ca7  
account for                                       对……进行会计处理，核算；解释 }?jL;CCe  
accounting                                        会计，会计学 4:p+C-gs  
accounting advisory serve                        会计咨询服务 (\<#fkeH  
accounting firm                                 会计师事务所 }&OgIo+  
accounting information                      会计信息，会计资料 &k4)&LQJ  
accounting period                             会计期间 
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accounting policies                                   会计政策 H jm  
accounting professional bodies                 会计职业组织，会计职业团体 qZ6Mk9@M  
accounting records                                   会计记录 ,KHebv!  
accounting responsibility                           会计责任 b-rgiR$cg  
accounting service                             会计服务 m:,S1V_jl  
accounting standards                                会计准则 pIy+3&\e;  
Accounting Standards for Business Enterprises       企业会计准则 Hki  
accounting system                             会计系统 W7QcDR y6  
accounting treatment                                会计处理 -W5ml @  
accuracy                                    准确性，精确性 HTz&h#)JQ  
additional audit procedures                      追加审计程序 Z;6v`;[  
addressee                                         收件人，收信人 uIkB&  
Administration of State-owned Assets  (the～)     国有资产管理局 J`*!U4  
administrative laws and regulations                 行政法规 `}YCUm[SI  
adverse impact                                 不利影响，负面影响 8
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adverse opinion                                反对意见 &nk[gb o\  
advisory group                                  咨询组，顾问组 CfoT$g  
agency fee                                        代理费，代理费用 Qyr^\a;k'  
aggregate                                          总计，合计为…… &xG>"sJ  
alternation of document and record                 变造文件和记录 CVp `G"W:  
alternative audit procedures                      替代审计程序，备选审计程序 rG _T!']~  
amend                                              修改，修订 V]V~q ]  
amortisation                                      摊销 i,DnXgmz@  
analytical capacity                             分析能力 7r? s)ZV  
analytical procedures                               分析性程序 I'M,p<B  
annual financial statements                        年度会计报表，年度财务报表 #R<ErX)F  
appendix                                          附录，附表 4]F:QS% x  
applicable                                         适用的 WxB}Uh  
applicable laws and regulations                 适用的法规 vnT'.cBB:^  
application systems                                  应用系统 j~d<n_   
apply consistently                              一贯地执行，一贯地实施 Yz?4eSa/  
appropriate                                       适当的，合适的； Q,# )  
征用，挪用 G{,X_MZ%  
appropriate authorization                          适当的授权 Bn 5]{Df  
appropriateness of audit evidence                    审计证据的适当性 f,ajo   
approval                                    批准，核准 [J'O5"T  
assertion                                    (会计报表上的)认定；确认 pDlU*&  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 z3V[ Vi  
asset                                                 资产，财产 M PhG:^g  
asset restructuring                             资产重组 ai!zb2j!E  
assignment of duties                                 职责的划分 |2#)lGA  
assistant                                     助理，助理人员 UQmdm$.  
associated company                                 联属公司，联营公司 o& g01t  
association                                        联合，结合；协会，社团 YY\$lM  
assumption                                       假设，假定 }0&@J'<  
at a given date                                         在某一特定时日 ^h}xFiAV#  
attestation                                         鉴证，公证 Fc{X$hh<  
attestation service                             鉴证服务 7q2G/_  
audit adjustment                                审计调整 Dp)5u@I  
audit areas                                        审计领域 <6_RWtU  
audit conclusion                                审计结论  F'!pM(+  
audit effectiveness                             审计效果 _sEkKh8x  
audit efficiency                                  审计效率 yHY \4OHS  
audit engagement letter                      审计业务约定书 MlDWK_y_&  
audit evidence                                          审计证据 >h?!6L- d  
audit fee                                    审计费 ZK1H%&P=R  
audit files                                          审计档案 g%P6f  
audit findings                                     审计中发现的事项 n-/{H4\  
audit implementation stage                        审计实施阶段 2$)xpET  
audit mark                                        审计标识 Z2HH&3HA  
audit materiality                                 审计重要性 A2fc_A/a  
audit method                                     审计方法 I\%a<  
audit objective                                         审计目标，审计目的 f@3?kM(  
audit of financial statements                      会计报表审计，财务报表审计 oCw
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audit opinion                                     审计意见 Y8c#"vm(  
audit period                                      被审计期间，被审计年度 rHzwSR@}1  
audit plan                                          审计计划 f,Z*o  
audit planning                                    编制审计计划，制定审计计划，审计计划 fwe4f  
audit planning stage                                  审计计划阶段 381
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audit procedure                                审计程序 R^DZ@[\iV  
audit programme                               审计程序表，具体审计计划 T d E.e(  
audit report                                       审计报告 2U;6sn*e  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 LHQ$0LVt>T  
audit report with a qualified opinion                 有保留意见的审计报告 - '<K_e
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audit report with an adverse opinion                否定意见的审计报告 ZCP r`H  
audit report with dual dates                      双重日期审计报告 l70a&[W  
audit reporting stage                                 审计报告阶段 MLbmz\8a  
audit responsibility                                   审计责任 it Byw1/  
audit results                                      审计结果
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audit risk                                          审计风险 Oz3JMZe  
audit sampling                                          审计抽样 WOw( -  
audit sampling techniques                         审计抽样方法，审计抽样技术 xL-]gwq  
audit strategies                                  审计策略 re]e4lZ  
audit summary                                         审计总结，审计小结 [{}Hk%wlX  
audit team                                         审计小组 (KHO'QNMt^  
audit test                                    审计测试 V7+fNr]I  
audit trail                                          审计轨迹 Owe"x2D\  
audit work                                        审计工作 ,~z*V;y)  
audit working paper                                 审计工作底稿 )=~OP>7B  
audited financial statement                        审计会计报表，已审计财务报表 O)bc8DyI  
Auditing Guidelines (the～)                      审计规范指南 IE^xk@  
auditing standards                             审计准则 hH&A1vUv  
audit-oriented working paper                          (审计)业务类工作底稿 2.,4b-^  
authorisation                                     授权 thT2U8%T  
authorisation of transaction                       交易的授权 M<nKk#!+h  
availability                                         可获得性 G+?Z=A:T8  
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balance                                      余额；差额；平衡 F'~\
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balance sheet                                    资产负债表
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bank                                                 银行 YadG05PDe  
bank account                                    银行账户，银行户头 Gx& o3^t  
bank statement                                 银行对账单 Gr),o6}p  
barter transaction                              易货交易，以物换物交易 f ye=8 r  
basis of audit                                    审计依据 ]AB<OjF1c|  
basis of preparation                                (会计报表的)编制基础 CyR1.|!@  
book of account                               账目，账簿 8^ujA  
borrowing                                         借款，贷款，借债 &U
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branch                                              分支，分支机构，分店 [w1 4hHnq  
brought forward                                (账户余额等的)承上年，承上期，承上页 '<Fr}Cn  
budget                                              预算 Em<B9S  
building                                      建筑物；大楼 bR\Oyd~e  
business conditions                                  业务情况，经营情况 3ql Y=5Y  
business licence                               (企业等的)营业执照 IonphTcU!  
business relation                                业务关系 rpB0?h!$  
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