[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 "mU2^4q  
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审计词汇英汉对照 mrKIiaU<J  
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ability to continue as a going concern               持续经营能力 \YF;/KwX$  
acceptability                                     可接受性，可接受程度 ~K|ha26W  
acceptable level of detection risk                     检查风险的可接受水平 ?/@XJcm+  
acceptance of engagement                       接受委托 i~<.@&vt  
accepting the engagement for the first time              首次接受委托 ;Tq4!w'rH  
access to asset                                         对资产的接触 -<T>paE9  
according to                                     根据，依据，依照 *N{k#d/  
account balance                                账户余额 SjA'<ZX>TM  
account for                                       对……进行会计处理，核算；解释 4 s9^%K\8{  
accounting                                        会计，会计学 ?TW?2+  
accounting advisory serve                        会计咨询服务 UIIsgNca  
accounting firm                                 会计师事务所 Aq'~'hS`1  
accounting information                      会计信息，会计资料 wJgGw5  
accounting period                             会计期间 #X{lV]Z  
accounting policies                                   会计政策 *U8,Q]gS  
accounting professional bodies                 会计职业组织，会计职业团体 hQL@q7tUr  
accounting records                                   会计记录 ,%V%g!6{  
accounting responsibility                           会计责任 -Fop<q\b  
accounting service                             会计服务 g86^Z%c(k  
accounting standards                                会计准则 HG5E,^1n  
Accounting Standards for Business Enterprises       企业会计准则 Y~#.otBL&  
accounting system                             会计系统 \l5G   
accounting treatment                                会计处理 v`7~#Avhz  
accuracy                                    准确性，精确性 o9]!*Y!RA  
additional audit procedures                      追加审计程序 ~@}n}aV'!  
addressee                                         收件人，收信人 pVjOp~=U  
Administration of State-owned Assets  (the～)     国有资产管理局 tgeXX1Eq!  
administrative laws and regulations                 行政法规 a`C2:Z23(#  
adverse impact                                 不利影响，负面影响 nU2w\(3|  
adverse opinion                                反对意见 9r
8bSV3`  
advisory group                                  咨询组，顾问组 '8@4FXK  
agency fee                                        代理费，代理费用 ej(< Le\  
aggregate                                          总计，合计为…… TH CvcU?X  
alternation of document and record                 变造文件和记录 1wggYX  
alternative audit procedures                      替代审计程序，备选审计程序 mGw*6kOIS  
amend                                              修改，修订 w,!N{hv(  
amortisation                                      摊销 #%z@yg  
analytical capacity                             分析能力 [zCKJR  
analytical procedures                               分析性程序 ^'b\OUty-  
annual financial statements                        年度会计报表，年度财务报表 7Mh!@Rd_V  
appendix                                          附录，附表 Q$yQ^ mG  
applicable                                         适用的 X#MC|Fzy@  
applicable laws and regulations                 适用的法规 H"pwIiC  
application systems                                  应用系统 _+0c<'  
apply consistently                              一贯地执行，一贯地实施 o4 B%TW  
appropriate                                       适当的，合适的； 0y;1Dk!  
征用，挪用 !F$o$iq  
appropriate authorization                          适当的授权 G8b`>@rZ  
appropriateness of audit evidence                    审计证据的适当性 gI+dyoh  
approval                                    批准，核准 z) "(&__  
assertion                                    (会计报表上的)认定；确认 /jn0Xh  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 ^`9O$.'@  
asset                                                 资产，财产 A] f^9F@  
asset restructuring                             资产重组 *adwCiB  
assignment of duties                                 职责的划分 Y0o{@)Y:  
assistant                                     助理，助理人员 |Tk'H&  
associated company                                 联属公司，联营公司 :-T[)Q+-3  
association                                        联合，结合；协会，社团 G=KXA'R)1.  
assumption                                       假设，假定 sN/8OLc  
at a given date                                         在某一特定时日 A+"'8%o9}  
attestation                                         鉴证，公证 ,Y0qGsV  
attestation service                             鉴证服务 D+4$l+\u  
audit adjustment                                审计调整 W`jKe-jF  
audit areas                                        审计领域 R9~c: A4G  
audit conclusion                                审计结论 ?Pt*4NaT;  
audit effectiveness                             审计效果 *7yrm&@nG  
audit efficiency                                  审计效率 f;3kYh^4  
audit engagement letter                      审计业务约定书 aydf# [F  
audit evidence                                          审计证据 jG/@kh*m  
audit fee                                    审计费 \{}5VVw-S?  
audit files                                          审计档案 kOv37c'  
audit findings                                     审计中发现的事项 5Ln !>,  
audit implementation stage                        审计实施阶段 cnU()pd  
audit mark                                        审计标识 =O~Y6|  
audit materiality                                 审计重要性 =5 $BR<'  
audit method                                     审计方法 pT<I!
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audit objective                                         审计目标，审计目的 ~PedR=Y0n  
audit of financial statements                      会计报表审计，财务报表审计 #9]O92t2UV  
audit opinion                                     审计意见 #UqE%g`J  
audit period                                      被审计期间，被审计年度 Ev1gzHd!i  
audit plan                                          审计计划 BVxk}#d  
audit planning                                    编制审计计划，制定审计计划，审计计划 ?l](RI   
audit planning stage                                  审计计划阶段 wl%I(Cw{]  
audit procedure                                审计程序 1<pb=H  
audit programme                               审计程序表，具体审计计划 {[r}gS%  
audit report                                       审计报告 dwUs[v  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 o65
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audit report with a qualified opinion                 有保留意见的审计报告 O|0,= 5  
audit report with an adverse opinion                否定意见的审计报告 {:`XhPS<B  
audit report with dual dates                      双重日期审计报告 wI#R\v8(`n  
audit reporting stage                                 审计报告阶段 Gs(;&fw  
audit responsibility                                   审计责任 \m~Oaf;$  
audit results                                      审计结果 t^g+nguz  
audit risk                                          审计风险 %[k"A  
audit sampling                                          审计抽样 :2AlvjvjZ  
audit sampling techniques                         审计抽样方法，审计抽样技术 \&^U9=uq  
audit strategies                                  审计策略 G5!!^p~  
audit summary                                         审计总结，审计小结 ic?(`6N8  
audit team                                         审计小组 !'kr:r}gg  
audit test                                    审计测试 r5PZ=+F  
audit trail                                          审计轨迹 ;~Q`TWC  
audit work                                        审计工作 MZdj!(hO  
audit working paper                                 审计工作底稿 o
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audited financial statement                        审计会计报表，已审计财务报表 V_jGL<X|  
Auditing Guidelines (the～)                      审计规范指南 NsL!AAN[V  
auditing standards                             审计准则 9mB]
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audit-oriented working paper                          (审计)业务类工作底稿 He}"e&K  
authorisation                                     授权 v=x)]<E"_  
authorisation of transaction                       交易的授权 NdM \RD_R  
availability                                         可获得性 FdS'0#$  
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balance                                      余额；差额；平衡 :Oi}X7\  
balance sheet                                    资产负债表 (xMq(g  
bank                                                 银行 i6xzHfaYG  
bank account                                    银行账户，银行户头 gmtS3,  
bank statement                                 银行对账单 M8f[ck  
barter transaction                              易货交易，以物换物交易 agnEYdM_  
basis of audit                                    审计依据 e@g=wN"@  
basis of preparation                                (会计报表的)编制基础 :<,tGYg/!  
book of account                               账目，账簿 FOS*X  
borrowing                                         借款，贷款，借债 DfVSG1g  
branch                                              分支，分支机构，分店 ;rt\  
brought forward                                (账户余额等的)承上年，承上期，承上页 *I`Eb7 ^  
budget                                              预算 [.nkNda5)v  
building                                      建筑物；大楼 Dx.hM[  
business conditions                                  业务情况，经营情况 Kj#h9e  
business licence                               (企业等的)营业执照 =Kt!+^\")  
business relation                                业务关系 )wk9(|[o  
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