[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 $KHDS:&  
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审计词汇英汉对照 Y!$z7K  
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ability to continue as a going concern               持续经营能力 JjML!;  
acceptability                                     可接受性，可接受程度 # |[@Due  
acceptable level of detection risk                     检查风险的可接受水平 'p]qN;`'O$  
acceptance of engagement                       接受委托 )pa|uH+N  
accepting the engagement for the first time              首次接受委托 Utp\}0GZY  
access to asset                                         对资产的接触 /loNOutw  
according to                                     根据，依据，依照 u Aa>6R  
account balance                                账户余额 J"|$V#  
account for                                       对……进行会计处理，核算；解释 4jro4B`  
accounting                                        会计，会计学 :''0z  
accounting advisory serve                        会计咨询服务 U5 "v1"Ec  
accounting firm                                 会计师事务所 Xrn~]P7  
accounting information                      会计信息，会计资料 S@($c'  
accounting period                             会计期间 dL)5~V8s  
accounting policies                                   会计政策 k]5L\]>y  
accounting professional bodies                 会计职业组织，会计职业团体 *.l=>#qF  
accounting records                                   会计记录 imQNfNm  
accounting responsibility                           会计责任 0M-AIQ5  
accounting service                             会计服务 R~-q!nC  
accounting standards                                会计准则 KrH;o)|  
Accounting Standards for Business Enterprises       企业会计准则 Lr
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accounting system                             会计系统 hJNA%  
accounting treatment                                会计处理 c7wgjQ[   
accuracy                                    准确性，精确性 n//a;m  
additional audit procedures                      追加审计程序 '|R|7nQAj  
addressee                                         收件人，收信人 b6BIDuRb  
Administration of State-owned Assets  (the～)     国有资产管理局 p?nVPTh  
administrative laws and regulations                 行政法规 t$iU|^'uV  
adverse impact                                 不利影响，负面影响 N6'Y N10  
adverse opinion                                反对意见 tjt#VFq?  
advisory group                                  咨询组，顾问组 `<G+N  
agency fee                                        代理费，代理费用 UU`qI}Ys8F  
aggregate                                          总计，合计为…… xw Qkk  
alternation of document and record                 变造文件和记录 R8*4E0\br  
alternative audit procedures                      替代审计程序，备选审计程序 $hh=-#J8  
amend                                              修改，修订 2 &#iHv  
amortisation                                      摊销 VZR6oia  
analytical capacity                             分析能力 4+:u2&I  
analytical procedures                               分析性程序 n 1h+`nsf  
annual financial statements                        年度会计报表，年度财务报表 YN[D^;}  
appendix                                          附录，附表 ccAEN  
applicable                                         适用的 <h[^&CY{  
applicable laws and regulations                 适用的法规 '"a8<7  
application systems                                  应用系统 \g/E4U.+  
apply consistently                              一贯地执行，一贯地实施 _`58G#z  
appropriate                                       适当的，合适的； Jo]g{GX[  
征用，挪用 T^t`Hp  
appropriate authorization                          适当的授权 l[Oxf|  
appropriateness of audit evidence                    审计证据的适当性 Dl6zl6q?  
approval                                    批准，核准 3{z }[@N  
assertion                                    (会计报表上的)认定；确认 ;d:7\  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 #a|5A:g%  
asset                                                 资产，财产 s!Vtwp9  
asset restructuring                             资产重组 LBR_Q0EP  
assignment of duties                                 职责的划分 T^W8_rm*3  
assistant                                     助理，助理人员 Emo]I[<&q  
associated company                                 联属公司，联营公司 5Jp>2d  
association                                        联合，结合；协会，社团 ^+&}:9Ml  
assumption                                       假设，假定 @*dA<N.9  
at a given date                                         在某一特定时日 O^GTPYW  
attestation                                         鉴证，公证 X.Kxio $o  
attestation service                             鉴证服务 gV0ZZ"M  
audit adjustment                                审计调整 z`CI gSR  
audit areas                                        审计领域 TkykI  
audit conclusion                                审计结论 ;Lx5r=<Hx  
audit effectiveness                             审计效果 89l} 6p/L  
audit efficiency                                  审计效率 klKt^h-  
audit engagement letter                      审计业务约定书 3:RZ@~u=  
audit evidence                                          审计证据 6O?O6Ub  
audit fee                                    审计费 m`t7-kiZ  
audit files                                          审计档案 F7d f  
audit findings                                     审计中发现的事项 -.y3:^){^  
audit implementation stage                        审计实施阶段 $!t!=  
audit mark                                        审计标识 F6Ixu_s  
audit materiality                                 审计重要性 'tc$#f^:  
audit method                                     审计方法 O<5bsKw'r  
audit objective                                         审计目标，审计目的 )xU70:X  
audit of financial statements                      会计报表审计，财务报表审计 gi8kYHldH  
audit opinion                                     审计意见 4CqZvdC  
audit period                                      被审计期间，被审计年度 8u4]@tJ H  
audit plan                                          审计计划 rB\UNXy  
audit planning                                    编制审计计划，制定审计计划，审计计划 ;a|A1DmZ  
audit planning stage                                  审计计划阶段 Sc(2c.HO*  
audit procedure                                审计程序 :&]%E/  
audit programme                               审计程序表，具体审计计划 f;*\y!|lg~  
audit report                                       审计报告 w t}a`hxu  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 @/~41\=e  
audit report with a qualified opinion                 有保留意见的审计报告 h&XyMm9C  
audit report with an adverse opinion                否定意见的审计报告 'RhMzPmY>  
audit report with dual dates                      双重日期审计报告 lVtgg?  
audit reporting stage                                 审计报告阶段 HV>Wf"1  
audit responsibility                                   审计责任 cCwT0O#d  
audit results                                      审计结果 #Ew}@t9  
audit risk                                          审计风险 =i.[|g"  
audit sampling                                          审计抽样 ($-o"y"x  
audit sampling techniques                         审计抽样方法，审计抽样技术 SU:Cm:$  
audit strategies                                  审计策略 V%+KJ}S!Z  
audit summary                                         审计总结，审计小结 b`IC)xN$  
audit team                                         审计小组 @|M10r9E  
audit test                                    审计测试 v/)dsSNZ0u  
audit trail                                          审计轨迹 tG6 o^  
audit work                                        审计工作 TE/2}XG)  
audit working paper                                 审计工作底稿 }b44^iL$9y  
audited financial statement                        审计会计报表，已审计财务报表 <I}k%q'  
Auditing Guidelines (the～)                      审计规范指南 St?vd+(>  
auditing standards                             审计准则 ?x:\RNB/  
audit-oriented working paper                          (审计)业务类工作底稿 VF4F7'  
authorisation                                     授权 om(#P5cSM;  
authorisation of transaction                       交易的授权 :f`1  
availability                                         可获得性 }/6jom9U?  
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balance                                      余额；差额；平衡 `XTu$+  
balance sheet                                    资产负债表 ,5nrovv  
bank                                                 银行 r"xo9&|  
bank account                                    银行账户，银行户头 \KG{ 11  
bank statement                                 银行对账单 Qf"gH<vT  
barter transaction                              易货交易，以物换物交易 YoXXelO&  
basis of audit                                    审计依据  ]3%Z  
basis of preparation                                (会计报表的)编制基础 >kd2GZe^_J  
book of account                               账目，账簿 6$IAm#  
borrowing                                         借款，贷款，借债 mI l_ [  
branch                                              分支，分支机构，分店 Yx,  
brought forward                                (账户余额等的)承上年，承上期，承上页 e-Eoe_k  
budget                                              预算 o zv><e#  
building                                      建筑物；大楼 d6_ CsqV  
business conditions                                  业务情况，经营情况 sb;81?|  
business licence                               (企业等的)营业执照 kfn5y#6NZ  
business relation                                业务关系 z}Xn>-N-  
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