[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 ""|Qtubv  
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审计词汇英汉对照 Wiu"k%Qsh  
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ability to continue as a going concern               持续经营能力 5[u]E~Fl}  
acceptability                                     可接受性，可接受程度 9 |vLwQ  
acceptable level of detection risk                     检查风险的可接受水平 ox (%5c)b|  
acceptance of engagement                       接受委托 {jX2}  
accepting the engagement for the first time              首次接受委托 g'qa}/X  
access to asset                                         对资产的接触 [1 9,&]z  
according to                                     根据，依据，依照 .h4 \Y A  
account balance                                账户余额 J S_]FsxD  
account for                                       对……进行会计处理，核算；解释 KMjhZap %  
accounting                                        会计，会计学 J~UuS+Ufv  
accounting advisory serve                        会计咨询服务 EJNU761  
accounting firm                                 会计师事务所 6b\&~b@T  
accounting information                      会计信息，会计资料 hFl^\$Re  
accounting period                             会计期间 P(z++A&  
accounting policies                                   会计政策 :A'y+MnK<  
accounting professional bodies                 会计职业组织，会计职业团体 7s{GbU\  
accounting records                                   会计记录 ?m?::R
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accounting responsibility                           会计责任
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accounting service                             会计服务 nK%LRcAs  
accounting standards                                会计准则 p2$P:!Y)  
Accounting Standards for Business Enterprises       企业会计准则 8q}q{8  
accounting system                             会计系统
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accounting treatment                                会计处理 ?oHpFlj  
accuracy                                    准确性，精确性 d,n 'n  
additional audit procedures                      追加审计程序 8C9-_Ng`  
addressee                                         收件人，收信人 P! #[mio  
Administration of State-owned Assets  (the～)     国有资产管理局 DG:Z=LuJr  
administrative laws and regulations                 行政法规 hp-<2i^"!  
adverse impact                                 不利影响，负面影响 oEKvl3Hz_  
adverse opinion                                反对意见 =.]4;z  
advisory group                                  咨询组，顾问组 XLOh7(  
agency fee                                        代理费，代理费用 6.nCV0xA  
aggregate                                          总计，合计为…… X=fYWj[H,  
alternation of document and record                 变造文件和记录 Ks`J([(W&  
alternative audit procedures                      替代审计程序，备选审计程序 S2G
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amend                                              修改，修订 F%D.zvKN  
amortisation                                      摊销 y''z5['  
analytical capacity                             分析能力 R3&Iu=g  
analytical procedures                               分析性程序 54R#W:t  
annual financial statements                        年度会计报表，年度财务报表 Xg!{K3OS  
appendix                                          附录，附表 T&u5ki4NE  
applicable                                         适用的 4-H+vNG{%  
applicable laws and regulations                 适用的法规 LR.<&m%~.  
application systems                                  应用系统 #-i>;Rt  
apply consistently                              一贯地执行，一贯地实施 \B,@`dw  
appropriate                                       适当的，合适的； 0Y{yKL  
征用，挪用 ~^fZx5  
appropriate authorization                          适当的授权 YvyNHW&  
appropriateness of audit evidence                    审计证据的适当性  ;LSANr&  
approval                                    批准，核准 UJ7*j%XQz_  
assertion                                    (会计报表上的)认定；确认  EC!02S  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 T{ XS")Vw  
asset                                                 资产，财产 k],Q9  
asset restructuring                             资产重组 X296tA>C`  
assignment of duties                                 职责的划分 hxd`OG<gF  
assistant                                     助理，助理人员 'Nnzk  
associated company                                 联属公司，联营公司 peuZ&yK+"  
association                                        联合，结合；协会，社团 EPM
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assumption                                       假设，假定 Y}|X|!0x  
at a given date                                         在某一特定时日 iYm-tsER;  
attestation                                         鉴证，公证 PB`Y g  
attestation service                             鉴证服务 :L@?2),  
audit adjustment                                审计调整 q"sed]  
audit areas                                        审计领域 [<6^qla  
audit conclusion                                审计结论 dkBIx$t  
audit effectiveness                             审计效果 &zeyE;/Hj  
audit efficiency                                  审计效率 _w+:Dv~*a  
audit engagement letter                      审计业务约定书 })8N5C+KU  
audit evidence                                          审计证据 aPfO$b:  
audit fee                                    审计费 s6v;  
audit files                                          审计档案 Ed,~1GanY  
audit findings                                     审计中发现的事项 ~{B7 k:  
audit implementation stage                        审计实施阶段 6x[}g  
audit mark                                        审计标识 9gEw
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audit materiality                                 审计重要性 KNpl:g3{<Q  
audit method                                     审计方法 {9;CNsd  
audit objective                                         审计目标，审计目的 }mq6]ZrK  
audit of financial statements                      会计报表审计，财务报表审计 ~>Fu5i $i  
audit opinion                                     审计意见 OXSmt DvJ  
audit period                                      被审计期间，被审计年度 #crQ1p) \  
audit plan                                          审计计划 Ou!2[oe@M  
audit planning                                    编制审计计划，制定审计计划，审计计划 aweV#j(y  
audit planning stage                                  审计计划阶段 2%@4]  
audit procedure                                审计程序 E=CsIK   
audit programme                               审计程序表，具体审计计划 *
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audit report                                       审计报告 ith 3=`3  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 A8fOQ  
audit report with a qualified opinion                 有保留意见的审计报告 i,E{f  
audit report with an adverse opinion                否定意见的审计报告 }{qZ[/JwqN  
audit report with dual dates                      双重日期审计报告 wh\}d4gN  
audit reporting stage                                 审计报告阶段 nE&@Q  
audit responsibility                                   审计责任 ?U5{Wa85D  
audit results                                      审计结果 AOWmzu{zw  
audit risk                                          审计风险 4Lh!8g=/  
audit sampling                                          审计抽样 qL&[K>2z  
audit sampling techniques                         审计抽样方法，审计抽样技术 8# >op6^  
audit strategies                                  审计策略 H*QIB_  
audit summary                                         审计总结，审计小结 ^ft>@=K(|  
audit team                                         审计小组 ^aMg/.
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audit test                                    审计测试 fc%xS7&  
audit trail                                          审计轨迹 4(~L#}:r!  
audit work                                        审计工作 DiScFx|rE  
audit working paper                                 审计工作底稿 7he,?T)vD  
audited financial statement                        审计会计报表，已审计财务报表 z(exA  
Auditing Guidelines (the～)                      审计规范指南 /-ch`u md  
auditing standards                             审计准则 <fjX[l<Uz  
audit-oriented working paper                          (审计)业务类工作底稿 3n1;G8Nf  
authorisation                                     授权 6C^ D#.S  
authorisation of transaction                       交易的授权 YTX,cj#D^&  
availability                                         可获得性 *,)Md[  
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balance                                      余额；差额；平衡 \H~T>j{N  
balance sheet                                    资产负债表 *_{j=sd  
bank                                                 银行 /k6MzFoid  
bank account                                    银行账户，银行户头 VT%NO'0  
bank statement                                 银行对账单 b#Z{{eLny  
barter transaction                              易货交易，以物换物交易 Xy&A~F  
basis of audit                                    审计依据 }bpQq6ZF  
basis of preparation                                (会计报表的)编制基础 }DEg-j,F  
book of account                               账目，账簿 ooL!TSGD  
borrowing                                         借款，贷款，借债 9ni1f{k  
branch                                              分支，分支机构，分店 dA`IEQJL  
brought forward                                (账户余额等的)承上年，承上期，承上页 )!Z*.?  
budget                                              预算 p8H'{f\G  
building                                      建筑物；大楼 @* jz o  
business conditions                                  业务情况，经营情况 i2U{GV<K-r  
business licence                               (企业等的)营业执照 Y3cMC)  
business relation                                业务关系 cLJ$M`e  
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