[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 .tg2HKD_lW  
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审计词汇英汉对照 ?
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ability to continue as a going concern               持续经营能力 \),DW)  
acceptability                                     可接受性，可接受程度  ~x!"(  
acceptable level of detection risk                     检查风险的可接受水平 j,]KidDWm  
acceptance of engagement                       接受委托 e[Tu.$f-  
accepting the engagement for the first time              首次接受委托 }!&Vcf  
access to asset                                         对资产的接触 /M0A9ZT[  
according to                                     根据，依据，依照 oPqWL9]  
account balance                                账户余额 !XJvhsKXy  
account for                                       对……进行会计处理，核算；解释 8)NQt$lWp  
accounting                                        会计，会计学 K;,_P5J%  
accounting advisory serve                        会计咨询服务 IbC8DDTD  
accounting firm                                 会计师事务所 csEF^T-  
accounting information                      会计信息，会计资料 $N}nO:`t  
accounting period                             会计期间 FLb Q#c\  
accounting policies                                   会计政策 L"_ l(<g  
accounting professional bodies                 会计职业组织，会计职业团体 _#jR6g TY  
accounting records                                   会计记录 K 5h2 ~  
accounting responsibility                           会计责任 Q^B !^_M  
accounting service                             会计服务 ^57G]$Q  
accounting standards                                会计准则 [i9.#*  
Accounting Standards for Business Enterprises       企业会计准则 SZ;Is,VgU4  
accounting system                             会计系统 &|d6  
accounting treatment                                会计处理 ;cFlZGw   
accuracy                                    准确性，精确性 T[?toqkD>z  
additional audit procedures                      追加审计程序 (3_m[N\F  
addressee                                         收件人，收信人 ,?3)L   
Administration of State-owned Assets  (the～)     国有资产管理局 \\Z{[{OZ  
administrative laws and regulations                 行政法规 -MCDX^>P  
adverse impact                                 不利影响，负面影响 w~3~:w$  
adverse opinion                                反对意见 VbwB<nQl  
advisory group                                  咨询组，顾问组 hB!>*AsG  
agency fee                                        代理费，代理费用 =vpXYj  
aggregate                                          总计，合计为…… =k{ n! e  
alternation of document and record                 变造文件和记录 %6%QE'D  
alternative audit procedures                      替代审计程序，备选审计程序 dYEsSFB m  
amend                                              修改，修订 ++m^z` D  
amortisation                                      摊销 +(pFU\&U3H  
analytical capacity                             分析能力 0sQt+_Dl%L  
analytical procedures                               分析性程序 )6t=Bel  
annual financial statements                        年度会计报表，年度财务报表 3YFbT Z  
appendix                                          附录，附表 si!jB%^  
applicable                                         适用的 'Avp16zg  
applicable laws and regulations                 适用的法规 #77p>zhY  
application systems                                  应用系统 jNC@b>E?~  
apply consistently                              一贯地执行，一贯地实施 \i2S'AblYq  
appropriate                                       适当的，合适的； .!B>pp(9  
征用，挪用 ~+HZQv3Y  
appropriate authorization                          适当的授权 kdam]L:9  
appropriateness of audit evidence                    审计证据的适当性 HRG2sv T4t  
approval                                    批准，核准 Jtv~
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assertion                                    (会计报表上的)认定；确认 BJL*Dihm[  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 ZQVr]/W^r  
asset                                                 资产，财产 FEF $4)ROv  
asset restructuring                             资产重组 4D4Y.g_x  
assignment of duties                                 职责的划分 KkCA*GS  
assistant                                     助理，助理人员 FUD M]:XQ  
associated company                                 联属公司，联营公司 ^@4$O|3Wh'  
association                                        联合，结合；协会，社团 (H_YYZ3ZX  
assumption                                       假设，假定 gQ0W>\xz  
at a given date                                         在某一特定时日 "Q[rM1R  
attestation                                         鉴证，公证 v)!C Dpw  
attestation service                             鉴证服务 K,$ Ro@!  
audit adjustment                                审计调整 _'.YC<;  
audit areas                                        审计领域 \nKpJ9!  
audit conclusion                                审计结论 d.)%C]W{  
audit effectiveness                             审计效果 iVQ)hsW/  
audit efficiency                                  审计效率 3lw8%QD>  
audit engagement letter                      审计业务约定书 1c2zFBl.&  
audit evidence                                          审计证据 k7R}]hq]""  
audit fee                                    审计费 E[nJ'h<h  
audit files                                          审计档案 "h84D&V  
audit findings                                     审计中发现的事项 MIn6p  
audit implementation stage                        审计实施阶段 `\]gNn'Q  
audit mark                                        审计标识 v
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audit materiality                                 审计重要性 9P)28\4  
audit method                                     审计方法 >}p'E9J?r  
audit objective                                         审计目标，审计目的 n;w&}g  
audit of financial statements                      会计报表审计，财务报表审计 =_@Q+N*]|(  
audit opinion                                     审计意见 6%^9`|3  
audit period                                      被审计期间，被审计年度 Vlka+$4!  
audit plan                                          审计计划 4b}94e@(N  
audit planning                                    编制审计计划，制定审计计划，审计计划 $yi[wwf4  
audit planning stage                                  审计计划阶段 XSv)=]{  
audit procedure                                审计程序 ,Qw\w,  
audit programme                               审计程序表，具体审计计划 q'  
audit report                                       审计报告 br[n5  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 8euh]+  
audit report with a qualified opinion                 有保留意见的审计报告 ;Q}pmBkqB  
audit report with an adverse opinion                否定意见的审计报告 @Q%g#N  
audit report with dual dates                      双重日期审计报告 R3<2Z0lqy  
audit reporting stage                                 审计报告阶段 4Up3x+bg  
audit responsibility                                   审计责任 Wb7z&vj  
audit results                                      审计结果 h88IP:bo  
audit risk                                          审计风险 YZHqy++x  
audit sampling                                          审计抽样 {T=rsPp<@  
audit sampling techniques                         审计抽样方法，审计抽样技术 q]}1/JZS  
audit strategies                                  审计策略 Qt VZ)777
 
audit summary                                         审计总结，审计小结 h]w5N2$}?  
audit team                                         审计小组 F,NS:mE  
audit test                                    审计测试 #R#o/@|  
audit trail                                          审计轨迹 " {X_[  
audit work                                        审计工作 LL}b]B[  
audit working paper                                 审计工作底稿 Zi4Ektj2  
audited financial statement                        审计会计报表，已审计财务报表 |Ox!tvyr  
Auditing Guidelines (the～)                      审计规范指南 OM1pyt  
auditing standards                             审计准则 `(dRb  
audit-oriented working paper                          (审计)业务类工作底稿 Q|1X|_hs  
authorisation                                     授权 *9?T?S|^$F  
authorisation of transaction                       交易的授权 n@e[5f9?x  
availability                                         可获得性 B*,Qw_3dG  
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balance                                      余额；差额；平衡 GO|EeM!i B  
balance sheet                                    资产负债表 XY*KWO  
bank                                                 银行 B;6N.X(K  
bank account                                    银行账户，银行户头 {R{Io|  
bank statement                                 银行对账单 i(p
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barter transaction                              易货交易，以物换物交易 OD~TWT_  
basis of audit                                    审计依据 +P//p$pE
 
basis of preparation                                (会计报表的)编制基础 Z9+xB"q2  
book of account                               账目，账簿 t&^cYPRfY'  
borrowing                                         借款，贷款，借债 I8]q~Q<-P  
branch                                              分支，分支机构，分店 puPYM"  
brought forward                                (账户余额等的)承上年，承上期，承上页 OM4q/!)A]  
budget                                              预算 S$egsK"~  
building                                      建筑物；大楼 j}devpO  
business conditions                                  业务情况，经营情况 w*3DIVlxL  
business licence                               (企业等的)营业执照 UB7H`)C}  
business relation                                业务关系 Pp9nilb_(  
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