[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 N..@}}  
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审计词汇英汉对照 /}-LaiS  
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ability to continue as a going concern               持续经营能力 }?%5Ae7l,  
acceptability                                     可接受性，可接受程度 |?uUw$oh  
acceptable level of detection risk                     检查风险的可接受水平 .\AbE*lZ#  
acceptance of engagement                       接受委托 >Co5_sCe  
accepting the engagement for the first time              首次接受委托 yLCJSN$7  
access to asset                                         对资产的接触 VQ`a-DL  
according to                                     根据，依据，依照 G~\=:d=^,`  
account balance                                账户余额 7Dx<Sr!  
account for                                       对……进行会计处理，核算；解释 7cT ~u  
accounting                                        会计，会计学 \&X*-T[]j  
accounting advisory serve                        会计咨询服务 Y[alOJ  
accounting firm                                 会计师事务所 @RI\CqFHR  
accounting information                      会计信息，会计资料 !W45X}/o  
accounting period                             会计期间 q*K.e5"
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accounting policies                                   会计政策 #j${R={  
accounting professional bodies                 会计职业组织，会计职业团体 8|\?imOp\[  
accounting records                                   会计记录 Q>> II|~;J  
accounting responsibility                           会计责任 1bJrEXHXy  
accounting service                             会计服务 |jyoT%SQ  
accounting standards                                会计准则 Q|:qs\6q5  
Accounting Standards for Business Enterprises       企业会计准则 {vAv ;m  
accounting system                             会计系统 BjCg!6`XF  
accounting treatment                                会计处理 Z"'tJ3Y.~  
accuracy                                    准确性，精确性 ."JtR  
additional audit procedures                      追加审计程序 6J%yo[A(w  
addressee                                         收件人，收信人 *z\L  
Administration of State-owned Assets  (the～)     国有资产管理局 JG! @(lr  
administrative laws and regulations                 行政法规 A<s9c=d6  
adverse impact                                 不利影响，负面影响 =LMM]'no,  
adverse opinion                                反对意见 x1R<oB|  
advisory group                                  咨询组，顾问组 >-Q=o,cl%3  
agency fee                                        代理费，代理费用 H~r":A'"*  
aggregate                                          总计，合计为…… a/H|/CB3  
alternation of document and record                 变造文件和记录 !%%(o%bi~  
alternative audit procedures                      替代审计程序，备选审计程序 :Z5Twb3h  
amend                                              修改，修订 ]Br6!U4~  
amortisation                                      摊销 I Z{DR  
analytical capacity                             分析能力 VRa>bS  
analytical procedures                               分析性程序 uu+)r  
annual financial statements                        年度会计报表，年度财务报表 *k ^?L  
appendix                                          附录，附表 2uM\ ?*T@  
applicable                                         适用的 eUE(vn #  
applicable laws and regulations                 适用的法规 Y|96K2BR  
application systems                                  应用系统 Ow4H7sl  
apply consistently                              一贯地执行，一贯地实施 %/Y;  
appropriate                                       适当的，合适的； Ov PTgiI!N  
征用，挪用 tE HgQto  
appropriate authorization                          适当的授权 x 2Cp{+}  
appropriateness of audit evidence                    审计证据的适当性 ._
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approval                                    批准，核准 Z. G<
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assertion                                    (会计报表上的)认定；确认 }IGoPCV|  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 8xN+LL'T{  
asset                                                 资产，财产 aJ^RY5  
asset restructuring                             资产重组 V+&C_PyC  
assignment of duties                                 职责的划分 +1=]9 3gP  
assistant                                     助理，助理人员 }MXC0Z~si  
associated company                                 联属公司，联营公司 p? L*vcU  
association                                        联合，结合；协会，社团 _/`H<@B_U  
assumption                                       假设，假定 G2BB]] m3  
at a given date                                         在某一特定时日 #:LI,t  
attestation                                         鉴证，公证 2\J-7o=P  
attestation service                             鉴证服务 jM !Q 04(  
audit adjustment                                审计调整 .DG`~Fpk  
audit areas                                        审计领域 #9ZHt5T=$  
audit conclusion                                审计结论 ZF~@a+o  
audit effectiveness                             审计效果 %$CV?K$C  
audit efficiency                                  审计效率 4RoE>m1[G  
audit engagement letter                      审计业务约定书 38l 8n.  
audit evidence                                          审计证据 ;2jH;$HZ  
audit fee                                    审计费 |g,99YIv>  
audit files                                          审计档案 WYXh1_nyk  
audit findings                                     审计中发现的事项 @m+2e C77  
audit implementation stage                        审计实施阶段 @[. 0,
 
audit mark                                        审计标识 H^r;,Q$9  
audit materiality                                 审计重要性 Uon^z?0A  
audit method                                     审计方法 G24Ov&H  
audit objective                                         审计目标，审计目的 ATscP hk  
audit of financial statements                      会计报表审计，财务报表审计 5l[&-:(Lh  
audit opinion                                     审计意见 "';K$&,[  
audit period                                      被审计期间，被审计年度 -"~XI~a@Wo  
audit plan                                          审计计划 Jwt_d}ns  
audit planning                                    编制审计计划，制定审计计划，审计计划 G3_HX<|f*  
audit planning stage                                  审计计划阶段 I)wc&>Lc  
audit procedure                                审计程序 ^9fY
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audit programme                               审计程序表，具体审计计划 ! n13B  
audit report                                       审计报告 YgL{*XYAt  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 L|  K8  
audit report with a qualified opinion                 有保留意见的审计报告 Zb}U 4  
audit report with an adverse opinion                否定意见的审计报告 q)PLc{N O  
audit report with dual dates                      双重日期审计报告 KIXp+Z  
audit reporting stage                                 审计报告阶段 IB\O[R$x  
audit responsibility                                   审计责任 !@3"vd{^  
audit results                                      审计结果 5VZZk%oy  
audit risk                                          审计风险 Q"F" 13  
audit sampling                                          审计抽样 *r(Qy0(  
audit sampling techniques                         审计抽样方法，审计抽样技术 It:,8  
audit strategies                                  审计策略 ^
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audit summary                                         审计总结，审计小结 SS*3Qx:[  
audit team                                         审计小组 o'J^kd`  
audit test                                    审计测试 BHNEP |=  
audit trail                                          审计轨迹 oF
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audit work                                        审计工作 DA_}pS"  
audit working paper                                 审计工作底稿 Ym|%ka  
audited financial statement                        审计会计报表，已审计财务报表 #sM`>KG6T1  
Auditing Guidelines (the～)                      审计规范指南 $q*hE&x Qd  
auditing standards                             审计准则 Aa4 DJ  
audit-oriented working paper                          (审计)业务类工作底稿 PT39VI =  
authorisation                                     授权 fR>"d<
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authorisation of transaction                       交易的授权 H[2W(q6  
availability                                         可获得性 .OcI.1H[  
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balance                                      余额；差额；平衡 u5N&Wn{  
balance sheet                                    资产负债表 ,{2= nb[  
bank                                                 银行 QERj`/
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bank account                                    银行账户，银行户头 hg2UZ% Y  
bank statement                                 银行对账单 7Fzj&!>ti  
barter transaction                              易货交易，以物换物交易 t$z 5m<8  
basis of audit                                    审计依据 #5%ipWPHb  
basis of preparation                                (会计报表的)编制基础 QWwdt k  
book of account                               账目，账簿 TpcJ1*t  
borrowing                                         借款，贷款，借债 D 6,Ol4d  
branch                                              分支，分支机构，分店 1+9!
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brought forward                                (账户余额等的)承上年，承上期，承上页 P:%r3F  
budget                                              预算 T^
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building                                      建筑物；大楼 @Y !Jm  
business conditions                                  业务情况，经营情况 H5Bh?mw2  
business licence                               (企业等的)营业执照 yb6gYN  
business relation                                业务关系 Y1G/1Z# 2  
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