[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 gPhw.e""  
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审计词汇英汉对照 35]G_\  
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ability to continue as a going concern               持续经营能力 lVp~oZC6[  
acceptability                                     可接受性，可接受程度 RNrYT|  
acceptable level of detection risk                     检查风险的可接受水平 SYW=L  
acceptance of engagement                       接受委托 $rQFM[  
accepting the engagement for the first time              首次接受委托 1&dsQ,VDl  
access to asset                                         对资产的接触 QmkC~kK1.  
according to                                     根据，依据，依照 |% YzGgp7  
account balance                                账户余额 Ev|{~U  
account for                                       对……进行会计处理，核算；解释 E{]| jPdr  
accounting                                        会计，会计学 X!A]V:8dk  
accounting advisory serve                        会计咨询服务 SAo
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accounting firm                                 会计师事务所 Wj{Rp{}3  
accounting information                      会计信息，会计资料 He_(JXTP  
accounting period                             会计期间 q?]@' ^:;  
accounting policies                                   会计政策 '?>O  
accounting professional bodies                 会计职业组织，会计职业团体 i7!mMO8]  
accounting records                                   会计记录 P+%)0*W  
accounting responsibility                           会计责任 Z6/~2S@  
accounting service                             会计服务 dK(%u9v  
accounting standards                                会计准则 `6/Y
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Accounting Standards for Business Enterprises       企业会计准则 +(P43XO08  
accounting system                             会计系统 /B
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accounting treatment                                会计处理 %LZM5Z^  
accuracy                                    准确性，精确性 E `j5y(44  
additional audit procedures                      追加审计程序 41Q   
addressee                                         收件人，收信人 \t(r@qq  
Administration of State-owned Assets  (the～)     国有资产管理局 4bJ2<j  
administrative laws and regulations                 行政法规 jl0Eg  
adverse impact                                 不利影响，负面影响 .yh2ttf<gB  
adverse opinion                                反对意见 Nb9V/2c;V  
advisory group                                  咨询组，顾问组 o/[yA3^  
agency fee                                        代理费，代理费用 Fh4w0u*Q  
aggregate                                          总计，合计为…… LY cSMuJ  
alternation of document and record                 变造文件和记录 _M4v1Hr48  
alternative audit procedures                      替代审计程序，备选审计程序 =28H^rK{  
amend                                              修改，修订 |3lAye,t)a  
amortisation                                      摊销 HNUR6H&Fta  
analytical capacity                             分析能力 B+$Q"  
analytical procedures                               分析性程序 }b\q<sNE{  
annual financial statements                        年度会计报表，年度财务报表 h|uP=0   
appendix                                          附录，附表 :-@P3F[0  
applicable                                         适用的 Tvw2py q  
applicable laws and regulations                 适用的法规 adr^6n6v  
application systems                                  应用系统 ieLN;)Iy^  
apply consistently                              一贯地执行，一贯地实施 h)RM9813<  
appropriate                                       适当的，合适的； E=~WQ13Q  
征用，挪用 jG ;(89QR/  
appropriate authorization                          适当的授权 N$a-i  
appropriateness of audit evidence                    审计证据的适当性 L , Fso./y  
approval                                    批准，核准 Z q>.;>  
assertion                                    (会计报表上的)认定；确认 U*U)l
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assessed level of control risk                           对控制风险的评估，控制风险的评估水平 )w?$~q  
asset                                                 资产，财产 |oi49:NXn  
asset restructuring                             资产重组 9@*>$6  
assignment of duties                                 职责的划分 Nv]/L+i  
assistant                                     助理，助理人员 QNa3S*  
associated company                                 联属公司，联营公司 ea}KxLC`,  
association                                        联合，结合；协会，社团 ZUI9[A?  
assumption                                       假设，假定
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at a given date                                         在某一特定时日 G.ARu-2's  
attestation                                         鉴证，公证 WY~[tBi\  
attestation service                             鉴证服务 eV+wnE?SB5  
audit adjustment                                审计调整 >:nJTr  
audit areas                                        审计领域 4n)Mx*{  
audit conclusion                                审计结论 `ViNSr):J  
audit effectiveness                             审计效果 ,lYU#Hx*  
audit efficiency                                  审计效率 v86 `\K*0Y  
audit engagement letter                      审计业务约定书 yVv3S[J  
audit evidence                                          审计证据 3o/a8  
audit fee                                    审计费 E004"E<E  
audit files                                          审计档案 V)jhyCL  
audit findings                                     审计中发现的事项 buyz>ICP  
audit implementation stage                        审计实施阶段 J0bs$  
audit mark                                        审计标识 ew['9  
audit materiality                                 审计重要性 I T2sS6&R  
audit method                                     审计方法 iL' ]du<wk  
audit objective                                         审计目标，审计目的 ]J]p:Y>NL  
audit of financial statements                      会计报表审计，财务报表审计 LB+=?Mz V  
audit opinion                                     审计意见 1/J*ki+?  
audit period                                      被审计期间，被审计年度 6x8|v7cMH  
audit plan                                          审计计划 t^;Fq{>  
audit planning                                    编制审计计划，制定审计计划，审计计划 ToM*tXj  
audit planning stage                                  审计计划阶段  [+7X
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audit procedure                                审计程序 )`7h,w J[1  
audit programme                               审计程序表，具体审计计划 Z}StA0F_  
audit report                                       审计报告 ]>T/Gl1  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 l(4.
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audit report with a qualified opinion                 有保留意见的审计报告 DdBrJx  
audit report with an adverse opinion                否定意见的审计报告 t4f\0`jN  
audit report with dual dates                      双重日期审计报告 <u/({SZ&  
audit reporting stage                                 审计报告阶段 BEx^IQ2  
audit responsibility                                   审计责任 %,RU)}  
audit results                                      审计结果 l6Bd<tSH  
audit risk                                          审计风险 !PbFo%)  
audit sampling                                          审计抽样 <2A'   
audit sampling techniques                         审计抽样方法，审计抽样技术 X/749"23  
audit strategies                                  审计策略 Rx2|VD  
audit summary                                         审计总结，审计小结 {Vu:yh\<  
audit team                                         审计小组 niBpbs O  
audit test                                    审计测试 &>t1A5  
audit trail                                          审计轨迹 F\<i>LWT'  
audit work                                        审计工作 V@f#/"u'  
audit working paper                                 审计工作底稿 }1 ^.A84a  
audited financial statement                        审计会计报表，已审计财务报表 X[6z  
Auditing Guidelines (the～)                      审计规范指南 6nhB1Aei  
auditing standards                             审计准则 cXH?'q'vZ  
audit-oriented working paper                          (审计)业务类工作底稿 ,r4af<  
authorisation                                     授权 b=EZtk6>  
authorisation of transaction                       交易的授权 \ziF(xTvqG  
availability                                         可获得性 ]h@:Y]  
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balance                                      余额；差额；平衡 IQ8AsV&'C  
balance sheet                                    资产负债表 5o#8DIal  
bank                                                 银行 }qPo%T  
bank account                                    银行账户，银行户头 0l*/_;wo  
bank statement                                 银行对账单 w+H=Xh4t  
barter transaction                              易货交易，以物换物交易 R?I3xb  
basis of audit                                    审计依据 K)OlCpHc  
basis of preparation                                (会计报表的)编制基础 uM#/  
book of account                               账目，账簿 k/O&,T77}J  
borrowing                                         借款，贷款，借债 XwMC/]lK<  
branch                                              分支，分支机构，分店 eyV904<F  
brought forward                                (账户余额等的)承上年，承上期，承上页 ^;bkU|(`6  
budget                                              预算 SYx)!n6U  
building                                      建筑物；大楼 \ 3N#%  
business conditions                                  业务情况，经营情况 9 |Y?#oZ1  
business licence                               (企业等的)营业执照 oY:>pxSz<@  
business relation                                业务关系 d-aF-  
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