[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 +& B?f  
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审计词汇英汉对照 [A7TSN  
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ability to continue as a going concern               持续经营能力 a<<4gXx  
acceptability                                     可接受性，可接受程度 xJCxzJ  
acceptable level of detection risk                     检查风险的可接受水平 \ASt&'E  
acceptance of engagement                       接受委托 -{\(s=%  
accepting the engagement for the first time              首次接受委托 ,m=G9Q
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access to asset                                         对资产的接触 L]kBY2c  
according to                                     根据，依据，依照 *D?_,s  
account balance                                账户余额 (bb!VVA  
account for                                       对……进行会计处理，核算；解释 9r?Z'~,Za  
accounting                                        会计，会计学 <l<O2l  
accounting advisory serve                        会计咨询服务 j L|6i-?!  
accounting firm                                 会计师事务所 .g8*K "  
accounting information                      会计信息，会计资料 n5$#M  
accounting period                             会计期间 1,fR kQ  
accounting policies                                   会计政策 +Uq|Yh'Q  
accounting professional bodies                 会计职业组织，会计职业团体 Iq+N0G<j  
accounting records                                   会计记录 AM}2=Ip  
accounting responsibility                           会计责任 XDY]LAV  
accounting service                             会计服务 3ay},3MCV%  
accounting standards                                会计准则 c
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Accounting Standards for Business Enterprises       企业会计准则 (Mk7"FC7  
accounting system                             会计系统 i1B!oZ3q  
accounting treatment                                会计处理 hp~q!Q1=  
accuracy                                    准确性，精确性 R(wUu#n$  
additional audit procedures                      追加审计程序 l8oaDL\f  
addressee                                         收件人，收信人 ^p3GT6  
Administration of State-owned Assets  (the～)     国有资产管理局 ;M3 %t=KV  
administrative laws and regulations                 行政法规 %zcA|SefP  
adverse impact                                 不利影响，负面影响 $%~JG (  
adverse opinion                                反对意见 zgwe z$  
advisory group                                  咨询组，顾问组 OD8 fn  
agency fee                                        代理费，代理费用 \4N8-GwZQ  
aggregate                                          总计，合计为…… )pHtsd.eP  
alternation of document and record                 变造文件和记录 g6,DBkv2  
alternative audit procedures                      替代审计程序，备选审计程序 7zG r+Px  
amend                                              修改，修订 }X)vktE+|  
amortisation                                      摊销 |oPRP1F-;e  
analytical capacity                             分析能力 K?uZIDo  
analytical procedures                               分析性程序 AQ'%}(#0  
annual financial statements                        年度会计报表，年度财务报表 fp [gKRSF  
appendix                                          附录，附表 \qG?'Iy  
applicable                                         适用的 @ZJL
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applicable laws and regulations                 适用的法规 `==l
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application systems                                  应用系统 HA,o2jZ?In  
apply consistently                              一贯地执行，一贯地实施 OH t)z.  
appropriate                                       适当的，合适的； 1wR[nBg*|  
征用，挪用 yNvAT>H  
appropriate authorization                          适当的授权 8<L{\$3HP|  
appropriateness of audit evidence                    审计证据的适当性 &r1(1<  
approval                                    批准，核准 ,31 ? Aa  
assertion                                    (会计报表上的)认定；确认 ?h}NL5a  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 RDdnOzx  
asset                                                 资产，财产 ,';|CGI cP  
asset restructuring                             资产重组 F rc kA  
assignment of duties                                 职责的划分 ^QS`H@+Z  
assistant                                     助理，助理人员 ]X6<yzu&+l  
associated company                                 联属公司，联营公司 Q4u.v,sE  
association                                        联合，结合；协会，社团 2^o7^S  
assumption                                       假设，假定 1iF=~@Nz_  
at a given date                                         在某一特定时日 '7?Y+R@|L  
attestation                                         鉴证，公证 Xz^nm\  
attestation service                             鉴证服务 4}H+hk8-  
audit adjustment                                审计调整 Lwl1ta-  
audit areas                                        审计领域 ^%7(  
audit conclusion                                审计结论 ^\}qq>_  
audit effectiveness                             审计效果 *`H*@2  
audit efficiency                                  审计效率 $lxpwO  
audit engagement letter                      审计业务约定书 ^-"I
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audit evidence                                          审计证据 b? ); D  
audit fee                                    审计费 vG
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audit files                                          审计档案 FOk&z!xYKd  
audit findings                                     审计中发现的事项 D;R~!3f./b  
audit implementation stage                        审计实施阶段 ,U\s89  
audit mark                                        审计标识 7"(Zpu  
audit materiality                                 审计重要性 q/b+V)V  
audit method                                     审计方法 Py;5z  
audit objective                                         审计目标，审计目的 1/97_:M0~F  
audit of financial statements                      会计报表审计，财务报表审计 \GL] I.  
audit opinion                                     审计意见 ^\ [p6>  
audit period                                      被审计期间，被审计年度 KL_/f   
audit plan                                          审计计划 $S#Z>d*1!  
audit planning                                    编制审计计划，制定审计计划，审计计划 |]< 3cW+  
audit planning stage                                  审计计划阶段
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audit procedure                                审计程序 T~E;@weR  
audit programme                               审计程序表，具体审计计划 _KM? ?&  
audit report                                       审计报告 >?@5>wF  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 ^77W#{Zs  
audit report with a qualified opinion                 有保留意见的审计报告 5&n:i,  
audit report with an adverse opinion                否定意见的审计报告 nqy
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audit report with dual dates                      双重日期审计报告 H^-Y]{7  
audit reporting stage                                 审计报告阶段 Eg)24C R 4  
audit responsibility                                   审计责任 $'V^_|EL7  
audit results                                      审计结果 YZf{."Opj[  
audit risk                                          审计风险 E+/Nicn=  
audit sampling                                          审计抽样 )gd eFA V  
audit sampling techniques                         审计抽样方法，审计抽样技术 A$@;Q5/2  
audit strategies                                  审计策略 U"r*kO %  
audit summary                                         审计总结，审计小结 @[;'b$T$  
audit team                                         审计小组 1 m'.wh|  
audit test                                    审计测试 g4ZUh@b~  
audit trail                                          审计轨迹 63oe0T&  
audit work                                        审计工作 ;U(]#pW!t  
audit working paper                                 审计工作底稿 )E.AY  
audited financial statement                        审计会计报表，已审计财务报表 1K9.3n   
Auditing Guidelines (the～)                      审计规范指南 %tVU Rj  
auditing standards                             审计准则 C u+p!hV  
audit-oriented working paper                          (审计)业务类工作底稿 liS'  
authorisation                                     授权 0S5xmEzop  
authorisation of transaction                       交易的授权 )h]+cGM  
availability                                         可获得性 rnK]3Ust  
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balance                                      余额；差额；平衡 ZN}`A
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balance sheet                                    资产负债表 J
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bank                                                 银行 $V87=_}  
bank account                                    银行账户，银行户头 Xe);LhDC  
bank statement                                 银行对账单 8w:ay,=  
barter transaction                              易货交易，以物换物交易 LaJ vPO
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basis of audit                                    审计依据 toY_1  
basis of preparation                                (会计报表的)编制基础 y[i}iT/~  
book of account                               账目，账簿 ]H/,Q6Q  
borrowing                                         借款，贷款，借债 ?2"g*Bak  
branch                                              分支，分支机构，分店 XCI  
brought forward                                (账户余额等的)承上年，承上期，承上页 VZqCFE3  
budget                                              预算 #mU\8M,  
building                                      建筑物；大楼 YhH3fVM  
business conditions                                  业务情况，经营情况 8|Tqk,/pD  
business licence                               (企业等的)营业执照 }n&nuaj  
business relation                                业务关系 (1CP]5W  
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