[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 L-B <nl  
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审计词汇英汉对照 pfu1O6R  
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ability to continue as a going concern               持续经营能力 iyj+:t/  
acceptability                                     可接受性，可接受程度 '47P|t  
acceptable level of detection risk                     检查风险的可接受水平 upj]6f"(  
acceptance of engagement                       接受委托 "qc 6=:y}  
accepting the engagement for the first time              首次接受委托 5_XV %-wM  
access to asset                                         对资产的接触 HB Iip?  
according to                                     根据，依据，依照 z1^gDjkZ  
account balance                                账户余额 E0`Lg c  
account for                                       对……进行会计处理，核算；解释 Z2im@c67{  
accounting                                        会计，会计学 Dfq(Iv  
accounting advisory serve                        会计咨询服务 EkGQ(fZ1|  
accounting firm                                 会计师事务所 Fu&EhGm6  
accounting information                      会计信息，会计资料 []a[v%PkG  
accounting period                             会计期间 6s0_#wZC  
accounting policies                                   会计政策 5M9 I,  
accounting professional bodies                 会计职业组织，会计职业团体 s'kDk2r  
accounting records                                   会计记录 rQ7+q;[J  
accounting responsibility                           会计责任 )M__ t5L  
accounting service                             会计服务 U|g:`v7  
accounting standards                                会计准则 ) (y)A[  
Accounting Standards for Business Enterprises       企业会计准则 [D*UT#FM  
accounting system                             会计系统 6N)!aT9eo  
accounting treatment                                会计处理 aW!@f[%~F  
accuracy                                    准确性，精确性 D#&q&6P{  
additional audit procedures                      追加审计程序 sKlDu  
addressee                                         收件人，收信人 wdUBg*X8  
Administration of State-owned Assets  (the～)     国有资产管理局 ?nP*\8  
administrative laws and regulations                 行政法规 "M|zv  
adverse impact                                 不利影响，负面影响 Bz5-ITX   
adverse opinion                                反对意见 `7 /Y@}n  
advisory group                                  咨询组，顾问组 $.9{if#o&  
agency fee                                        代理费，代理费用 )T;?^kho  
aggregate                                          总计，合计为…… detwa}h[0  
alternation of document and record                 变造文件和记录 i hh/sPi  
alternative audit procedures                      替代审计程序，备选审计程序 sZW^!
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amend                                              修改，修订 O(+phRwJ  
amortisation                                      摊销 u|4$+QiD  
analytical capacity                             分析能力 F <hJp,q9  
analytical procedures                               分析性程序 l x,"EOP  
annual financial statements                        年度会计报表，年度财务报表 NJNJjdD>  
appendix                                          附录，附表 Mi]L]-L  
applicable                                         适用的 61xs%kxb..  
applicable laws and regulations                 适用的法规 Y(44pA&oN  
application systems                                  应用系统 B" 3dQwQ  
apply consistently                              一贯地执行，一贯地实施 Z!U)I-x&  
appropriate                                       适当的，合适的； >3c@x  
征用，挪用 @:KJYm[  
appropriate authorization                          适当的授权 ,\qs4&  
appropriateness of audit evidence                    审计证据的适当性 h,Q3oy\s1  
approval                                    批准，核准 JA)] _H P  
assertion                                    (会计报表上的)认定；确认 {J^lX/D  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 4C FB"?n0  
asset                                                 资产，财产 3>Y6)  
asset restructuring                             资产重组 V{<xff  
assignment of duties                                 职责的划分 vap,y $C  
assistant                                     助理，助理人员 ;\p KDPr  
associated company                                 联属公司，联营公司 `F/Tv 5@L  
association                                        联合，结合；协会，社团 =2@
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assumption                                       假设，假定 :UQTEdc{  
at a given date                                         在某一特定时日 Uh][@35 p  
attestation                                         鉴证，公证 Nj?/J47?,  
attestation service                             鉴证服务 WD1G&5XP  
audit adjustment                                审计调整 YfRkwKj y(  
audit areas                                        审计领域 Zfy
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audit conclusion                                审计结论 L:9F:/G  
audit effectiveness                             审计效果 J_FNAdQt  
audit efficiency                                  审计效率 XP@1~$  
audit engagement letter                      审计业务约定书 7U"[Gf  
audit evidence                                          审计证据 Sv  &[f}S  
audit fee                                    审计费 [o?* "c  
audit files                                          审计档案 e[8LmuIZ  
audit findings                                     审计中发现的事项 gCxAG  
audit implementation stage                        审计实施阶段 *6} N =Z  
audit mark                                        审计标识 :rg5K
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audit materiality                                 审计重要性 ~q~MoN<R  
audit method                                     审计方法 X$yN_7|+  
audit objective                                         审计目标，审计目的 z`\F@pX%wC  
audit of financial statements                      会计报表审计，财务报表审计 Aj0Tfdxy  
audit opinion                                     审计意见 G#?Sfn O0  
audit period                                      被审计期间，被审计年度 e#E2>Bj;  
audit plan                                          审计计划 DZ_lW  
audit planning                                    编制审计计划，制定审计计划，审计计划 V =-WYu  
audit planning stage                                  审计计划阶段 @WI2hHD  
audit procedure                                审计程序 HQB( *  
audit programme                               审计程序表，具体审计计划 1|ra&(=)  
audit report                                       审计报告 u?+Kkk
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audit report with a disclaimer of opinion           拒绝表示意见审计报告 #y%!\1M/:A  
audit report with a qualified opinion                 有保留意见的审计报告 Yb
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audit report with an adverse opinion                否定意见的审计报告 0C>%LJ8r  
audit report with dual dates                      双重日期审计报告 &-m
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audit reporting stage                                 审计报告阶段 .B\5OI,]  
audit responsibility                                   审计责任 P><o,s"v  
audit results                                      审计结果 PTEHP  
audit risk                                          审计风险 0lv%`,  
audit sampling                                          审计抽样 xe*aC  
audit sampling techniques                         审计抽样方法，审计抽样技术 Qm/u h  
audit strategies                                  审计策略 "70WUx(\t  
audit summary                                         审计总结，审计小结 Jm42b4  
audit team                                         审计小组 fXcm|U,ho  
audit test                                    审计测试 0)m(;>'70  
audit trail                                          审计轨迹 =dFv/F/RW  
audit work                                        审计工作 [3@):8  
audit working paper                                 审计工作底稿 X_7UJ jFw"  
audited financial statement                        审计会计报表，已审计财务报表 A7n\h-b  
Auditing Guidelines (the～)                      审计规范指南 tQylT0'[+o  
auditing standards                             审计准则 0D&t!$Ibf  
audit-oriented working paper                          (审计)业务类工作底稿 )4&cph';  
authorisation                                     授权 &0`) Q
 
authorisation of transaction                       交易的授权 [B|MlrZ  
availability                                         可获得性 3.qTLga|}  
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balance                                      余额；差额；平衡 z-b*D}&  
balance sheet                                    资产负债表 Rb{U+/gq  
bank                                                 银行 O/<K!;(@?  
bank account                                    银行账户，银行户头 w.0qp)}  
bank statement                                 银行对账单 rW0 FA  
barter transaction                              易货交易，以物换物交易 B4mR9HMh  
basis of audit                                    审计依据 ka3u&3"  
basis of preparation                                (会计报表的)编制基础 +9")KQT  
book of account                               账目，账簿 EcCFbqS4W  
borrowing                                         借款，贷款，借债 DuOG {
 
branch                                              分支，分支机构，分店 QV&D l_  
brought forward                                (账户余额等的)承上年，承上期，承上页 9 J?wO9rI  
budget                                              预算 v_nj$1dY6  
building                                      建筑物；大楼 IzpZwx^3''  
business conditions                                  业务情况，经营情况 1Tm
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business licence                               (企业等的)营业执照 YWxc-fPZ  
business relation                                业务关系 2^l[(N  
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