[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 gI+8J.AG=  
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审计词汇英汉对照 0|3I^b  
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ability to continue as a going concern               持续经营能力 N& _~y|  
acceptability                                     可接受性，可接受程度 %#6@PQ[R.  
acceptable level of detection risk                     检查风险的可接受水平 wxN)dB  
acceptance of engagement                       接受委托 m |*B0GW  
accepting the engagement for the first time              首次接受委托 tbrU>KCBD  
access to asset                                         对资产的接触 )S
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according to                                     根据，依据，依照 o%d TcoCN  
account balance                                账户余额 -,bFGTvYQ  
account for                                       对……进行会计处理，核算；解释 AGBV7Kk  
accounting                                        会计，会计学 MP]<m7669*  
accounting advisory serve                        会计咨询服务 2YD\KXDo  
accounting firm                                 会计师事务所 {U4!sJSl1  
accounting information                      会计信息，会计资料 UwN Vvo  
accounting period                             会计期间 Y&|Z*s+ +}  
accounting policies                                   会计政策 j,IRUx13f  
accounting professional bodies                 会计职业组织，会计职业团体 K)Y& I  
accounting records                                   会计记录 Vl^(K_`(  
accounting responsibility                           会计责任 #3uv^m LGa  
accounting service                             会计服务 QcegT/vO  
accounting standards                                会计准则 uvys>]+  
Accounting Standards for Business Enterprises       企业会计准则 UG| /Px ]  
accounting system                             会计系统 QM$UxWo-  
accounting treatment                                会计处理 qwTz7r  
accuracy                                    准确性，精确性 @"w4R6l+*  
additional audit procedures                      追加审计程序 GgO5
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addressee                                         收件人，收信人 h~dQ5%  
Administration of State-owned Assets  (the～)     国有资产管理局 X>(1fra4  
administrative laws and regulations                 行政法规 Ky3mzw|  
adverse impact                                 不利影响，负面影响 -4Qub{Uym  
adverse opinion                                反对意见 _&KqmQ8$7  
advisory group                                  咨询组，顾问组 Ee>VA_ss  
agency fee                                        代理费，代理费用 H MOIU d  
aggregate                                          总计，合计为…… ?%kgfw@)  
alternation of document and record                 变造文件和记录 u@a){A(P  
alternative audit procedures                      替代审计程序，备选审计程序 Dy08.Sss  
amend                                              修改，修订 "be\%W+<  
amortisation                                      摊销 g[xoS\d  
analytical capacity                             分析能力 kk4 |4  
analytical procedures                               分析性程序 ?Y=aO(}=h  
annual financial statements                        年度会计报表，年度财务报表 unDW2#GX  
appendix                                          附录，附表 "2%z;!U1  
applicable                                         适用的 DP_b9o \5  
applicable laws and regulations                 适用的法规 IsXNAYj  
application systems                                  应用系统 U~G7~L &m  
apply consistently                              一贯地执行，一贯地实施 q(sTKT[V  
appropriate                                       适当的，合适的； `kKssU<  
征用，挪用 LKN7Lkl  
appropriate authorization                          适当的授权 manw;`Q  
appropriateness of audit evidence                    审计证据的适当性 uWS]l[Ga  
approval                                    批准，核准 sG g458  
assertion                                    (会计报表上的)认定；确认
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assessed level of control risk                           对控制风险的评估，控制风险的评估水平  3@Ndn  
asset                                                 资产，财产 >t+ ENYb  
asset restructuring                             资产重组 VFE@qX|  
assignment of duties                                 职责的划分 Ae5A@4  
assistant                                     助理，助理人员 bWyimr&B  
associated company                                 联属公司，联营公司 4[ uqsJB  
association                                        联合，结合；协会，社团 oZ{,IZ45  
assumption                                       假设，假定 3Tr,waV  
at a given date                                         在某一特定时日 Y:*% [\R  
attestation                                         鉴证，公证 zDFNx:h  
attestation service                             鉴证服务 .jRI $vm  
audit adjustment                                审计调整 "&L8d(ZuA  
audit areas                                        审计领域 fy+5i^{=  
audit conclusion                                审计结论 0nc(2Bi  
audit effectiveness                             审计效果 S2X@t>u-  
audit efficiency                                  审计效率 \p^V~fy7rU  
audit engagement letter                      审计业务约定书 ,fjY|ip  
audit evidence                                          审计证据 O:BdZ5 b  
audit fee                                    审计费 \((MoQ9Qk  
audit files                                          审计档案 hs6pp/h>  
audit findings                                     审计中发现的事项 rgy I:
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audit implementation stage                        审计实施阶段 YNr5*P1  
audit mark                                        审计标识 @&T' h}|:  
audit materiality                                 审计重要性 lHiWzt u  
audit method                                     审计方法 YS3~sA  
audit objective                                         审计目标，审计目的 P"c@V,.  
audit of financial statements                      会计报表审计，财务报表审计 kBP?_ O  
audit opinion                                     审计意见 2V~E <K-  
audit period                                      被审计期间，被审计年度 fY]"_P  
audit plan                                          审计计划 |v+z*}fKw  
audit planning                                    编制审计计划，制定审计计划，审计计划 fW= N  
audit planning stage                                  审计计划阶段 x,nl PU  
audit procedure                                审计程序 3ynkf77cn  
audit programme                               审计程序表，具体审计计划 m.++nF  
audit report                                       审计报告 _'D(>e?  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 $f@YQN=  
audit report with a qualified opinion                 有保留意见的审计报告 %9YY \a {  
audit report with an adverse opinion                否定意见的审计报告 XPhP1 ^>\  
audit report with dual dates                      双重日期审计报告 k26C=tlkv"  
audit reporting stage                                 审计报告阶段 Jp jHbG  
audit responsibility                                   审计责任 jCY
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audit results                                      审计结果 >H+tZV  
audit risk                                          审计风险 H&-3`<  
audit sampling                                          审计抽样 Gf8^nfr  
audit sampling techniques                         审计抽样方法，审计抽样技术 <^s31.&p  
audit strategies                                  审计策略 Y:CX RU6eD  
audit summary                                         审计总结，审计小结 ,nf}4  
audit team                                         审计小组 #cQ5-R-1  
audit test                                    审计测试 9L$OSy|  
audit trail                                          审计轨迹 #91^1jyMf  
audit work                                        审计工作
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audit working paper                                 审计工作底稿 |GMo"[  
audited financial statement                        审计会计报表，已审计财务报表 iM
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Auditing Guidelines (the～)                      审计规范指南 G#[A'tbKk  
auditing standards                             审计准则   Z9:  
audit-oriented working paper                          (审计)业务类工作底稿 :2lpl%/  
authorisation                                     授权 L#SW!  
authorisation of transaction                       交易的授权 )>2L(~W  
availability                                         可获得性 J0V m&TY  
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balance                                      余额；差额；平衡 4dixHpq'  
balance sheet                                    资产负债表 k'r}@-X  
bank                                                 银行 nlpEkq  
bank account                                    银行账户，银行户头 ;PaU"z+Je~  
bank statement                                 银行对账单 qu^g~"s  
barter transaction                              易货交易，以物换物交易 =]%,&Se  
basis of audit                                    审计依据 1G]D:9-?  
basis of preparation                                (会计报表的)编制基础 k86TlQRh  
book of account                               账目，账簿 ezw*Lo!  
borrowing                                         借款，贷款，借债
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branch                                              分支，分支机构，分店 uD/@d'd_4L  
brought forward                                (账户余额等的)承上年，承上期，承上页 N3$1f$`  
budget                                              预算 mr7Oi `dE  
building                                      建筑物；大楼 # fqrZ9:@  
business conditions                                  业务情况，经营情况 3;buC|ky  
business licence                               (企业等的)营业执照 Jqb~RP~  
business relation                                业务关系 XaCvBQ  
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