[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 }`.d4mm  
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审计词汇英汉对照 '^)}"sZ@G  
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ability to continue as a going concern               持续经营能力 F3[,6%4v  
acceptability                                     可接受性，可接受程度 g%<n9AUl  
acceptable level of detection risk                     检查风险的可接受水平 6n^@Ps  
acceptance of engagement                       接受委托 +pRNrg?k  
accepting the engagement for the first time              首次接受委托 _"*}8{|  
access to asset                                         对资产的接触 F?^L^N^  
according to                                     根据，依据，依照 ALj~e#{;z  
account balance                                账户余额 Y (pUd3y  
account for                                       对……进行会计处理，核算；解释 S5V:HRj{?  
accounting                                        会计，会计学 gxx#<=`  
accounting advisory serve                        会计咨询服务 5;+KMM:zb  
accounting firm                                 会计师事务所 Dxy^r*B  
accounting information                      会计信息，会计资料 -9::M}^2  
accounting period                             会计期间 Gk]ZP31u  
accounting policies                                   会计政策 )k;;O7Ck  
accounting professional bodies                 会计职业组织，会计职业团体 "}V_.I*+  
accounting records                                   会计记录 !Au#j^5K-o  
accounting responsibility                           会计责任  TJ1h[  
accounting service                             会计服务 /,`OF/%  
accounting standards                                会计准则 *YSRZvD<\  
Accounting Standards for Business Enterprises       企业会计准则 bQ(-M:  
accounting system                             会计系统 :bm%f%gg  
accounting treatment                                会计处理 @{W"mc+  
accuracy                                    准确性，精确性 M*f]d`B  
additional audit procedures                      追加审计程序 YS_3Cq  
addressee                                         收件人，收信人 T+^c=[W  
Administration of State-owned Assets  (the～)     国有资产管理局 axpZ`BUc  
administrative laws and regulations                 行政法规 hD=.rDvO  
adverse impact                                 不利影响，负面影响 C~R ?iZ.&U  
adverse opinion                                反对意见 AJm$(3?/D  
advisory group                                  咨询组，顾问组 [dAQrou6P  
agency fee                                        代理费，代理费用 ]IEZ?+F,  
aggregate                                          总计，合计为…… H8B$#.  
alternation of document and record                 变造文件和记录 Nt e$cTjX  
alternative audit procedures                      替代审计程序，备选审计程序 *MB>,HU  
amend                                              修改，修订 kg 8Dn  
amortisation                                      摊销 -]+pwZ4g  
analytical capacity                             分析能力 8CZ%-}-%$  
analytical procedures                               分析性程序 5'c#pm\Q  
annual financial statements                        年度会计报表，年度财务报表 2;u i'B  
appendix                                          附录，附表 1X&.po  
applicable                                         适用的 %IZd-N7i^  
applicable laws and regulations                 适用的法规 $rI 1|;^  
application systems                                  应用系统 ^sB0$|DU  
apply consistently                              一贯地执行，一贯地实施 ZP5 !O[Ut  
appropriate                                       适当的，合适的； uZZRFioX|  
征用，挪用 /0 4US5En  
appropriate authorization                          适当的授权 xP!QV~$>  
appropriateness of audit evidence                    审计证据的适当性 }zx ~  
approval                                    批准，核准 3ye  
assertion                                    (会计报表上的)认定；确认 4eY?#8  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 'It8h$^j  
asset                                                 资产，财产 HC/z3 b;  
asset restructuring                             资产重组 |/vJ+aKq  
assignment of duties                                 职责的划分 n{i,`oQ"  
assistant                                     助理，助理人员 X.#)CB0c1Q  
associated company                                 联属公司，联营公司 >W;NMcN~  
association                                        联合，结合；协会，社团 ,|B-Nq  
assumption                                       假设，假定 (v%24bv  
at a given date                                         在某一特定时日 3TH?7wi  
attestation                                         鉴证，公证 r`.N?   
attestation service                             鉴证服务 !TJ,:c]4{!  
audit adjustment                                审计调整 hd u2?v@  
audit areas                                        审计领域 bD{k=jum  
audit conclusion                                审计结论 S.)Jp-&K  
audit effectiveness                             审计效果 94?WL  
audit efficiency                                  审计效率 Cf3!Ud  
audit engagement letter                      审计业务约定书 &8z<~q  
audit evidence                                          审计证据 4uo`XJuQ  
audit fee                                    审计费 !~Uj 'w  
audit files                                          审计档案 Vh;zV Y  
audit findings                                     审计中发现的事项 m$kQbPlatN  
audit implementation stage                        审计实施阶段 Ph1XI&us9  
audit mark                                        审计标识 p.SipQ.P  
audit materiality                                 审计重要性 Cq"KKuf  
audit method                                     审计方法 !6T"J!F#  
audit objective                                         审计目标，审计目的 iBd6&?E?<  
audit of financial statements                      会计报表审计，财务报表审计 ylKK!vRHT  
audit opinion                                     审计意见 r~lZ8$KC  
audit period                                      被审计期间，被审计年度 *L$2M?xkY  
audit plan                                          审计计划 ]MV8rC[\  
audit planning                                    编制审计计划，制定审计计划，审计计划 w_xca(  
audit planning stage                                  审计计划阶段 iU;e!\A  
audit procedure                                审计程序 a/,>fv9;$  
audit programme                               审计程序表，具体审计计划 ~vFa\7sf  
audit report                                       审计报告 /v8Q17O?e  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 `x#Ud)g  
audit report with a qualified opinion                 有保留意见的审计报告 A913* O:\  
audit report with an adverse opinion                否定意见的审计报告 eZLEdTScM  
audit report with dual dates                      双重日期审计报告 NEIkG>\7q  
audit reporting stage                                 审计报告阶段 %,kP_[!>Q  
audit responsibility                                   审计责任 ]~KLdgru_  
audit results                                      审计结果 ^AS\a4`/  
audit risk                                          审计风险 @#) ` -]g  
audit sampling                                          审计抽样 e  "A"  
audit sampling techniques                         审计抽样方法，审计抽样技术 7{L4a\JzT  
audit strategies                                  审计策略 ~,b^f{7`!  
audit summary                                         审计总结，审计小结 .p&@;fZ  
audit team                                         审计小组 DAB9-[y+  
audit test                                    审计测试 0jf6 z-4  
audit trail                                          审计轨迹 .B# .    
audit work                                        审计工作 fkBL`[v)4  
audit working paper                                 审计工作底稿 aa`(2%(:  
audited financial statement                        审计会计报表，已审计财务报表 <EpL<K%  
Auditing Guidelines (the～)                      审计规范指南 bf"'xn9  
auditing standards                             审计准则 `}
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audit-oriented working paper                          (审计)业务类工作底稿 _\}'5nmw\  
authorisation                                     授权 `hi=y BO  
authorisation of transaction                       交易的授权 sUZA!sv  
availability                                         可获得性 - {cHp  
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balance                                      余额；差额；平衡 (+> 2&@@<  
balance sheet                                    资产负债表 ~#A}=,4>  
bank                                                 银行
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bank account                                    银行账户，银行户头  `Vb  
bank statement                                 银行对账单 wA=r]BT  
barter transaction                              易货交易，以物换物交易
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basis of audit                                    审计依据 Gt9$hB7  
basis of preparation                                (会计报表的)编制基础 AK2Gm-hHK  
book of account                               账目，账簿 I,j4 BU4  
borrowing                                         借款，贷款，借债 QJGGce  
branch                                              分支，分支机构，分店 jwDlz.sW!  
brought forward                                (账户余额等的)承上年，承上期，承上页 q@|+`>h  
budget                                              预算 *qd:f!Q3  
building                                      建筑物；大楼 Gk,Bx1y  
business conditions                                  业务情况，经营情况 .f\LzZ-I:  
business licence                               (企业等的)营业执照 py*22Ua^  
business relation                                业务关系 &S,D;uhF  
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