[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 1bd$XnU  
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审计词汇英汉对照 5Wo5n7o  
  
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ability to continue as a going concern               持续经营能力 VXA[TIqp  
acceptability                                     可接受性，可接受程度 ka/nQ~_#<  
acceptable level of detection risk                     检查风险的可接受水平 ?5`{7daot  
acceptance of engagement                       接受委托 3+e4e  
accepting the engagement for the first time              首次接受委托 C1tb`  
access to asset                                         对资产的接触 Sg_O?. r  
according to                                     根据，依据，依照 [O(m/  
account balance                                账户余额 &m'?*O |  
account for                                       对……进行会计处理，核算；解释 ubi~%  
accounting                                        会计，会计学 Zd$JW=KR]l  
accounting advisory serve                        会计咨询服务 ndqckT@93  
accounting firm                                 会计师事务所 w=|py>%  
accounting information                      会计信息，会计资料 o OQ'*7_  
accounting period                             会计期间 #,TELzUVE  
accounting policies                                   会计政策 BGN9,ii  
accounting professional bodies                 会计职业组织，会计职业团体 ,%kmXh  
accounting records                                   会计记录 0 k9<&  
accounting responsibility                           会计责任 g>_OuQ|c  
accounting service                             会计服务 {tc57jsr  
accounting standards                                会计准则 vTHq)
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Accounting Standards for Business Enterprises       企业会计准则 Yh$fQ:yi\&  
accounting system                             会计系统 Je 31".  
accounting treatment                                会计处理 $T?]+2,6;  
accuracy                                    准确性，精确性 8TW5(f
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additional audit procedures                      追加审计程序 i-]U+m*  
addressee                                         收件人，收信人 hXc}r6<B  
Administration of State-owned Assets  (the～)     国有资产管理局 #jm@N7OZ  
administrative laws and regulations                 行政法规 9n"V\e_R  
adverse impact                                 不利影响，负面影响 D#ZPq,f  
adverse opinion                                反对意见 |kc@L`7s  
advisory group                                  咨询组，顾问组 \s
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agency fee                                        代理费，代理费用 Q ?^4
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aggregate                                          总计，合计为…… #3+~.,X9  
alternation of document and record                 变造文件和记录 p31oL{D  
alternative audit procedures                      替代审计程序，备选审计程序 }vY.EEy!  
amend                                              修改，修订 Gc'M[9Mh  
amortisation                                      摊销 <aXoB*Y  
analytical capacity                             分析能力 jM@?<1  
analytical procedures                               分析性程序 xp^ 7#`MJ?  
annual financial statements                        年度会计报表，年度财务报表 !b63ik15O~  
appendix                                          附录，附表 U<rI!!#9  
applicable                                         适用的 '60//"9>k/  
applicable laws and regulations                 适用的法规 v%n P*i9  
application systems                                  应用系统 d8o ewkiR  
apply consistently                              一贯地执行，一贯地实施 SO_>c+Dw  
appropriate                                       适当的，合适的； %J!NL0x_  
征用，挪用 ,rai%T/rL  
appropriate authorization                          适当的授权 03_pwB)^  
appropriateness of audit evidence                    审计证据的适当性 (hN?:q?'  
approval                                    批准，核准 7 >bMzdH  
assertion                                    (会计报表上的)认定；确认 lE'wfUb  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 qnXTNs ?b  
asset                                                 资产，财产 p/&HUQQk  
asset restructuring                             资产重组 =) }nLS3t  
assignment of duties                                 职责的划分 TF2KZL#A|  
assistant                                     助理，助理人员 =?/&u<  
associated company                                 联属公司，联营公司 PJK9704 6  
association                                        联合，结合；协会，社团 9go))&`PJL  
assumption                                       假设，假定 " #v%36U  
at a given date                                         在某一特定时日 =$&&[&  
attestation                                         鉴证，公证 4.w"(v9V  
attestation service                             鉴证服务 U=QA  e  
audit adjustment                                审计调整 aq$q ~,E  
audit areas                                        审计领域 yWY|]Pp  
audit conclusion                                审计结论 M*`hDdS  
audit effectiveness                             审计效果 wE6A 7\k%  
audit efficiency                                  审计效率 m9t$h  
audit engagement letter                      审计业务约定书 H+x#gK2l  
audit evidence                                          审计证据 4Jykos2  
audit fee                                    审计费 Y0RgJn  
audit files                                          审计档案 hB>^'6h+  
audit findings                                     审计中发现的事项 1tGgDbJU  
audit implementation stage                        审计实施阶段 K<RqBecB  
audit mark                                        审计标识 B;W(iI  
audit materiality                                 审计重要性 .iT4-  
audit method                                     审计方法 Q0>q:aj\  
audit objective                                         审计目标，审计目的 1-o V-K  
audit of financial statements                      会计报表审计，财务报表审计 Yt{&rPv,  
audit opinion                                     审计意见 y-a|Lu*  
audit period                                      被审计期间，被审计年度 S{:Cu}o  
audit plan                                          审计计划 Nog(VN4I&  
audit planning                                    编制审计计划，制定审计计划，审计计划 A ~&+F> Z  
audit planning stage                                  审计计划阶段 Z@M6!;y#  
audit procedure                                审计程序 B9#;-QO  
audit programme                               审计程序表，具体审计计划 P }Te"Y  
audit report                                       审计报告 2Y+:,ud\  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 >rf5)Y~f  
audit report with a qualified opinion                 有保留意见的审计报告 C6^j#rl  
audit report with an adverse opinion                否定意见的审计报告 .8H}Lf\  
audit report with dual dates                      双重日期审计报告 >nM%p4E  
audit reporting stage                                 审计报告阶段 fp;a5||5  
audit responsibility                                   审计责任 Y[G9Vok VX  
audit results                                      审计结果 BY( eV!  
audit risk                                          审计风险 jQ$BPEG&X  
audit sampling                                          审计抽样 Oy$<QXj/  
audit sampling techniques                         审计抽样方法，审计抽样技术 |GuEGmR  
audit strategies                                  审计策略 Y/lN@  
audit summary                                         审计总结，审计小结 (>AFyh&3,X  
audit team                                         审计小组 %VJW@S>j/  
audit test                                    审计测试 F,pCR7o>  
audit trail                                          审计轨迹 %\I.DEYH  
audit work                                        审计工作 RL &lKHA  
audit working paper                                 审计工作底稿 OKPJuV`y6  
audited financial statement                        审计会计报表，已审计财务报表 i@,]Z~]  
Auditing Guidelines (the～)                      审计规范指南 KlO(o#&N  
auditing standards                             审计准则 ], &\%jd<  
audit-oriented working paper                          (审计)业务类工作底稿 v3-?CQb(  
authorisation                                     授权 =x H~ww (D  
authorisation of transaction                       交易的授权 :-Wv>V \t  
availability                                         可获得性 MZ~.(&  
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balance                                      余额；差额；平衡 o;QZe&  
balance sheet                                    资产负债表 &HL{LnLP@/  
bank                                                 银行 p+<}Y
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bank account                                    银行账户，银行户头 o0`q#>7!_b  
bank statement                                 银行对账单 X4
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barter transaction                              易货交易，以物换物交易 w+_Wc~f  
basis of audit                                    审计依据 H.~bD[gA  
basis of preparation                                (会计报表的)编制基础 VGZ6  
book of account                               账目，账簿 aYVDp{_  
borrowing                                         借款，贷款，借债 ' ^a!`"Bc  
branch                                              分支，分支机构，分店 
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brought forward                                (账户余额等的)承上年，承上期，承上页 dtTlIhh1V  
budget                                              预算 JIV
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building                                      建筑物；大楼 H\+-cvl  
business conditions                                  业务情况，经营情况 . r`[  
business licence                               (企业等的)营业执照 T2|:nC )@  
business relation                                业务关系 q[c Etp28h  
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