[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 lVMAab  
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审计词汇英汉对照 S!rUdxO  
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ability to continue as a going concern               持续经营能力 2 !{P<   
acceptability                                     可接受性，可接受程度 qD2<-E&M/  
acceptable level of detection risk                     检查风险的可接受水平 `,TPd ~#~  
acceptance of engagement                       接受委托 P||u{]vU  
accepting the engagement for the first time              首次接受委托 N:=D@x~]  
access to asset                                         对资产的接触 UUX _x?BD  
according to                                     根据，依据，依照 hd+JKh!u  
account balance                                账户余额 y![h  
account for                                       对……进行会计处理，核算；解释 /Z \zB  
accounting                                        会计，会计学 RL($h4d9  
accounting advisory serve                        会计咨询服务 6Bs_" P[  
accounting firm                                 会计师事务所 ; <3w ,r  
accounting information                      会计信息，会计资料 3<B{-z  
accounting period                             会计期间 )00#Rrt 9  
accounting policies                                   会计政策 n_iq85  
accounting professional bodies                 会计职业组织，会计职业团体 E|#'u^`yv  
accounting records                                   会计记录 *,mbZE=<  
accounting responsibility                           会计责任 ^ .>)*P  
accounting service                             会计服务 I#9A\.pO  
accounting standards                                会计准则 nLYyS#  
Accounting Standards for Business Enterprises       企业会计准则 ZN
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accounting system                             会计系统 YAsvw\iseK  
accounting treatment                                会计处理 ~d28"p.7  
accuracy                                    准确性，精确性 V5R``Tp  
additional audit procedures                      追加审计程序 >C@fSmnOM  
addressee                                         收件人，收信人 GMd81@7  
Administration of State-owned Assets  (the～)     国有资产管理局 _Tev503  
administrative laws and regulations                 行政法规 k5W5 9tz  
adverse impact                                 不利影响，负面影响 eDG=-a4  
adverse opinion                                反对意见 ;9d(GP}eE  
advisory group                                  咨询组，顾问组 %$Mvq&ZZ  
agency fee                                        代理费，代理费用 >[ywrB ?T  
aggregate                                          总计，合计为…… /ZX8gR5x  
alternation of document and record                 变造文件和记录 P Ox~m  
alternative audit procedures                      替代审计程序，备选审计程序 )6Z)z;n]aW  
amend                                              修改，修订 350y6pVh  
amortisation                                      摊销 G| ^tqI  
analytical capacity                             分析能力 _k _F  
analytical procedures                               分析性程序 UI |D?z<   
annual financial statements                        年度会计报表，年度财务报表 BYP,}yzA  
appendix                                          附录，附表 wXfy,W  
applicable                                         适用的 WF_G GF{  
applicable laws and regulations                 适用的法规 lAV6z%MmM  
application systems                                  应用系统 Q-BciBh$  
apply consistently                              一贯地执行，一贯地实施 0G;RMR':5  
appropriate                                       适当的，合适的； 7J##IH+z35  
征用，挪用 Z 5_MSPm  
appropriate authorization                          适当的授权 +n1}({7m  
appropriateness of audit evidence                    审计证据的适当性 H<dm ;cU  
approval                                    批准，核准 mii9eZ  
assertion                                    (会计报表上的)认定；确认 [BmondOx  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 lLoFM  
asset                                                 资产，财产
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asset restructuring                             资产重组 ^i#F+Q`1  
assignment of duties                                 职责的划分 v-4eN1OS  
assistant                                     助理，助理人员 *T*MLD]Q  
associated company                                 联属公司，联营公司 no^I![_M  
association                                        联合，结合；协会，社团 H?M8j] R-)  
assumption                                       假设，假定 v&p
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at a given date                                         在某一特定时日 mbSJ}3c"  
attestation                                         鉴证，公证 T3Qa[>+\  
attestation service                             鉴证服务 k2p{<SO;  
audit adjustment                                审计调整 ytr~} M%  
audit areas                                        审计领域
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audit conclusion                                审计结论 7_n@iUG2n  
audit effectiveness                             审计效果 wIL5-k,  
audit efficiency                                  审计效率 cD]{ Nn  
audit engagement letter                      审计业务约定书 <c^m
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audit evidence                                          审计证据 7J7uHl`yq`  
audit fee                                    审计费 W/xb[w9v  
audit files                                          审计档案 +*~?JT  
audit findings                                     审计中发现的事项 8x[q[  
audit implementation stage                        审计实施阶段 pOpie5)7X  
audit mark                                        审计标识 !&ac}uD^g  
audit materiality                                 审计重要性 Jc:*X4-'  
audit method                                     审计方法 ~~b[X\1  
audit objective                                         审计目标，审计目的 L0_R2E A  
audit of financial statements                      会计报表审计，财务报表审计 ^~8l|d_  
audit opinion                                     审计意见 oF)+f 4  
audit period                                      被审计期间，被审计年度 OV Iu&6#  
audit plan                                          审计计划 OT\[qaK  
audit planning                                    编制审计计划，制定审计计划，审计计划 "~N#Jqzr:  
audit planning stage                                  审计计划阶段 ZOyq{w!2  
audit procedure                                审计程序 bs
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audit programme                               审计程序表，具体审计计划 qP*$wKY,  
audit report                                       审计报告 5}E8Tl  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 teQ%t~PJ-&  
audit report with a qualified opinion                 有保留意见的审计报告 pX*Oc6.0mu  
audit report with an adverse opinion                否定意见的审计报告 KKl8tI\u~  
audit report with dual dates                      双重日期审计报告 \c_1uDRoUn  
audit reporting stage                                 审计报告阶段 )!e-5O49r  
audit responsibility                                   审计责任 d*7 Tjs{\  
audit results                                      审计结果 ]7fqVOiOu  
audit risk                                          审计风险 00n6 v;X  
audit sampling                                          审计抽样 pkM_ @K  
audit sampling techniques                         审计抽样方法，审计抽样技术 VLkK6W.u  
audit strategies                                  审计策略 e(,sFhR  
audit summary                                         审计总结，审计小结 /@Y/(+DE  
audit team                                         审计小组 LezM=om.  
audit test                                    审计测试 l%rwJLN1  
audit trail                                          审计轨迹 CXb)k.L  
audit work                                        审计工作 KPs5? X  
audit working paper                                 审计工作底稿 sn]8h2z  
audited financial statement                        审计会计报表，已审计财务报表 =uIu0_v  
Auditing Guidelines (the～)                      审计规范指南 M~zdcVTbH  
auditing standards                             审计准则 +}J2\!Jw  
audit-oriented working paper                          (审计)业务类工作底稿 *R0Ae 4  
authorisation                                     授权 Ga
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authorisation of transaction                       交易的授权 GNT1FR  
availability                                         可获得性 Ck/4hZ  
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balance                                      余额；差额；平衡 1#&*xF"  
balance sheet                                    资产负债表 2~K.m@U}!Z  
bank                                                 银行 e{>X2UNW  
bank account                                    银行账户，银行户头 qR--lvO  
bank statement                                 银行对账单 ]b-Z;Nce  
barter transaction                              易货交易，以物换物交易 .UU BAyjm  
basis of audit                                    审计依据 tz6d }$   
basis of preparation                                (会计报表的)编制基础 uF+if`?  
book of account                               账目，账簿 }2|>Y[v2j  
borrowing                                         借款，贷款，借债 GBGGV#_q'}  
branch                                              分支，分支机构，分店 bN8GRK )  
brought forward                                (账户余额等的)承上年，承上期，承上页 W52AX.Nm  
budget                                              预算 /q ;MihK  
building                                      建筑物；大楼 0~<d<a -@  
business conditions                                  业务情况，经营情况 e3yBB*@  
business licence                               (企业等的)营业执照 eZ(<hE>  
business relation                                业务关系 2n2{Oy>L  
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