[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 S2nF13u  
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审计词汇英汉对照 ['%]tWT9  
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ability to continue as a going concern               持续经营能力 S#+Dfa`8X  
acceptability                                     可接受性，可接受程度 FG.MV-G  
acceptable level of detection risk                     检查风险的可接受水平 KKm&~^c  
acceptance of engagement                       接受委托 gf/$M[H!   
accepting the engagement for the first time              首次接受委托 Mx<V;GPm  
access to asset                                         对资产的接触 nb}*IExd  
according to                                     根据，依据，依照 f\+MnZ4[Qj  
account balance                                账户余额 HO, z[6  
account for                                       对……进行会计处理，核算；解释 ceN*wkGyB  
accounting                                        会计，会计学 \6A-eWIQif  
accounting advisory serve                        会计咨询服务 (`+%K_  
accounting firm                                 会计师事务所 J7:VRf|,?(  
accounting information                      会计信息，会计资料 }3sj{:z{  
accounting period                             会计期间 ,!U._ic'B  
accounting policies                                   会计政策 *FoH'\=  
accounting professional bodies                 会计职业组织，会计职业团体 $$7Mq*a>  
accounting records                                   会计记录 b#;%TbDF  
accounting responsibility                           会计责任 5Ug.J{d  
accounting service                             会计服务 2QwdDKMS_  
accounting standards                                会计准则 T
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Accounting Standards for Business Enterprises       企业会计准则 X
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accounting system                             会计系统 N" d M+  
accounting treatment                                会计处理 'TWZ@8h~  
accuracy                                    准确性，精确性 aewVq@ngq!  
additional audit procedures                      追加审计程序 W]E6<y'  
addressee                                         收件人，收信人 &DoYz[q  
Administration of State-owned Assets  (the～)     国有资产管理局 _U}pdzX?  
administrative laws and regulations                 行政法规  ismx evD  
adverse impact                                 不利影响，负面影响 ciRn"X =l  
adverse opinion                                反对意见 /VFh3n>I2  
advisory group                                  咨询组，顾问组 &AR@5M u  
agency fee                                        代理费，代理费用 *x[ZN\$`Y  
aggregate                                          总计，合计为…… z~b5K\/1B  
alternation of document and record                 变造文件和记录 WGwpryaya  
alternative audit procedures                      替代审计程序，备选审计程序 Pf`HF|NI  
amend                                              修改，修订 JJ\|FZN  
amortisation                                      摊销 fFu+P<?"  
analytical capacity                             分析能力 TEQs\d  
analytical procedures                               分析性程序 \\P
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annual financial statements                        年度会计报表，年度财务报表 A")F7F31c  
appendix                                          附录，附表 .Jk[thyU  
applicable                                         适用的 wrw4Uxq  
applicable laws and regulations                 适用的法规 )l 0\TF  
application systems                                  应用系统 N n/me  
apply consistently                              一贯地执行，一贯地实施 Q<4Sd:P`"  
appropriate                                       适当的，合适的； a3t[Tk;  
征用，挪用 "+SnHpNx  
appropriate authorization                          适当的授权 {8b 6M  
appropriateness of audit evidence                    审计证据的适当性 }>`rf{T  
approval                                    批准，核准 Zb> UY8  
assertion                                    (会计报表上的)认定；确认 n*twuB/P 1  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 )"W__U0  
asset                                                 资产，财产 pC=kvve  
asset restructuring                             资产重组 44e
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assignment of duties                                 职责的划分 u!$+1fI>  
assistant                                     助理，助理人员 Sv&_LZ-"P  
associated company                                 联属公司，联营公司 PfF5@W;E;  
association                                        联合，结合；协会，社团 jtS-nQ|  
assumption                                       假设，假定 l1_hD,4  
at a given date                                         在某一特定时日 . W ~&d_n  
attestation                                         鉴证，公证 HLYog+?  
attestation service                             鉴证服务 )DR/Xu;b  
audit adjustment                                审计调整 Ql2zC9C  
audit areas                                        审计领域 {,:yZ&(  
audit conclusion                                审计结论 n-djAhy  
audit effectiveness                             审计效果 `MD%VHQ9U  
audit efficiency                                  审计效率 a]=k-Xh  
audit engagement letter                      审计业务约定书 aK|],L  
audit evidence                                          审计证据 tfz"9PV80  
audit fee                                    审计费 NW=gi qB  
audit files                                          审计档案 eMHBY6<~=  
audit findings                                     审计中发现的事项 qcVmt1"
 
audit implementation stage                        审计实施阶段 zDD  
audit mark                                        审计标识 G;jX@XqZ  
audit materiality                                 审计重要性 luvxwved  
audit method                                     审计方法 HpCTQ \H  
audit objective                                         审计目标，审计目的 o5h*s Q9  
audit of financial statements                      会计报表审计，财务报表审计 J?R\qEq%  
audit opinion                                     审计意见 Ef)v("'w  
audit period                                      被审计期间，被审计年度 f;{K+\T  
audit plan                                          审计计划 |BA&ixHe~C  
audit planning                                    编制审计计划，制定审计计划，审计计划 (R^qY"H 2  
audit planning stage                                  审计计划阶段 T<ka4  
audit procedure                                审计程序 ;Q.'u  
audit programme                               审计程序表，具体审计计划  Iz_#wO  
audit report                                       审计报告 8wH1x .  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 u.yjk/jF  
audit report with a qualified opinion                 有保留意见的审计报告 Z [Q jl*  
audit report with an adverse opinion                否定意见的审计报告 :|&S7
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audit report with dual dates                      双重日期审计报告 o;[cApiQ,2  
audit reporting stage                                 审计报告阶段 '.gLqm}%  
audit responsibility                                   审计责任 { POfT m}  
audit results                                      审计结果 K^m`3N"  
audit risk                                          审计风险 # A#,]XP  
audit sampling                                          审计抽样 wn Q% 'Eo  
audit sampling techniques                         审计抽样方法，审计抽样技术 Nu,t,&B   
audit strategies                                  审计策略 `Lj'2LoER  
audit summary                                         审计总结，审计小结 boeIO\2}P0  
audit team                                         审计小组 $z,rN
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audit test                                    审计测试 TQL_K8k@_  
audit trail                                          审计轨迹 Hfo/\\  
audit work                                        审计工作 INNTp[  
audit working paper                                 审计工作底稿 tq.g4X ;_  
audited financial statement                        审计会计报表，已审计财务报表 2J&J  
Auditing Guidelines (the～)                      审计规范指南 0c GjOl  
auditing standards                             审计准则 SO+J5,)HA  
audit-oriented working paper                          (审计)业务类工作底稿 #,S0uA  
authorisation                                     授权 ? 4v"y@v  
authorisation of transaction                       交易的授权 0f;`Zj0l8  
availability                                         可获得性 Z}`A'#!  
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balance                                      余额；差额；平衡 QD
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balance sheet                                    资产负债表 j&l2n2z  
bank                                                 银行 i Qa=4'9;  
bank account                                    银行账户，银行户头 W61nJ7@  
bank statement                                 银行对账单 91oAg[@4G  
barter transaction                              易货交易，以物换物交易 #9/S2m2\YG  
basis of audit                                    审计依据 9Itj@ps  
basis of preparation                                (会计报表的)编制基础 = KJ_LE~)  
book of account                               账目，账簿 f-5}`)`.+  
borrowing                                         借款，贷款，借债 }&Ul(HR  
branch                                              分支，分支机构，分店 gE$@:j  
brought forward                                (账户余额等的)承上年，承上期，承上页 tD+K4 ^  
budget                                              预算 nC@UK{tVa  
building                                      建筑物；大楼 ."h>I @MH  
business conditions                                  业务情况，经营情况 Ey]P >J  
business licence                               (企业等的)营业执照 +"3K)9H  
business relation                                业务关系 qwvch^?>FQ  
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