[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 ,6J{-Iu  
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审计词汇英汉对照 (vR9vOpJ  
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ability to continue as a going concern               持续经营能力 3_DwqZ 'O  
acceptability                                     可接受性，可接受程度 8"'Z0 Ey  
acceptable level of detection risk                     检查风险的可接受水平  Wg!<V6}  
acceptance of engagement                       接受委托 J-UqH3({Z,  
accepting the engagement for the first time              首次接受委托 )r0XQa]@$  
access to asset                                         对资产的接触 <<FBT`Y [  
according to                                     根据，依据，依照 1"\^@qRv#  
account balance                                账户余额 `4Swd
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account for                                       对……进行会计处理，核算；解释 ut*sx9
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accounting                                        会计，会计学 /` ;rlH*  
accounting advisory serve                        会计咨询服务 Exb? eHO  
accounting firm                                 会计师事务所 rSgOQ  
accounting information                      会计信息，会计资料 >P9|?:c  
accounting period                             会计期间 #\zC|%2+z  
accounting policies                                   会计政策 U/#X,Bi~  
accounting professional bodies                 会计职业组织，会计职业团体 ;aj4V<@  
accounting records                                   会计记录 Jkx_5kk/\  
accounting responsibility                           会计责任 o?{-K-'B$  
accounting service                             会计服务 67tB 8X  
accounting standards                                会计准则 @<TC+M5!  
Accounting Standards for Business Enterprises       企业会计准则 YHp]O+c  
accounting system                             会计系统
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accounting treatment                                会计处理 Hhzi(<e^  
accuracy                                    准确性，精确性 <eh<4_<qF  
additional audit procedures                      追加审计程序 A{ a4;`}5  
addressee                                         收件人，收信人 e"d-$$'e  
Administration of State-owned Assets  (the～)     国有资产管理局 9Ai 3p  
administrative laws and regulations                 行政法规 r`\6+Ntb.  
adverse impact                                 不利影响，负面影响 #?h-<KQQ  
adverse opinion                                反对意见 l!*!)qCB(S  
advisory group                                  咨询组，顾问组 F"^/R  
agency fee                                        代理费，代理费用 H3xMoSs  
aggregate                                          总计，合计为…… 3j6Am{9  
alternation of document and record                 变造文件和记录 ;u?L>(b  
alternative audit procedures                      替代审计程序，备选审计程序 Im!fZg  
amend                                              修改，修订 4[lym,8C  
amortisation                                      摊销 ;%Zu[G`C  
analytical capacity                             分析能力 iw{rns  
analytical procedures                               分析性程序 0{'m":D9  
annual financial statements                        年度会计报表，年度财务报表 4T>d%Tt+)  
appendix                                          附录，附表 =c;.cW  
applicable                                         适用的 cK1 Fv6V#  
applicable laws and regulations                 适用的法规 rYCIU  
application systems                                  应用系统 gQY
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apply consistently                              一贯地执行，一贯地实施 Vv&GyqoO]  
appropriate                                       适当的，合适的； {00Qg{;K|  
征用，挪用 >c@jl  
appropriate authorization                          适当的授权 ts/Ha*h  
appropriateness of audit evidence                    审计证据的适当性 XS(Q)\"  
approval                                    批准，核准 `]I p`_{  
assertion                                    (会计报表上的)认定；确认 7
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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 B!x7oD9  
asset                                                 资产，财产 GUps\:ss  
asset restructuring                             资产重组 'j9x(T1M1  
assignment of duties                                 职责的划分 SUb:0GUa  
assistant                                     助理，助理人员 3kavzB[  
associated company                                 联属公司，联营公司 zi_0*znw  
association                                        联合，结合；协会，社团 a|-ozBFR  
assumption                                       假设，假定 Oj>;[O"  
at a given date                                         在某一特定时日 or`D-x)+@  
attestation                                         鉴证，公证 S=a>rnF  
attestation service                             鉴证服务 YS bS.tq  
audit adjustment                                审计调整 XI>HC'.0  
audit areas                                        审计领域 blKF78  
audit conclusion                                审计结论 ]1s6=  
audit effectiveness                             审计效果 HE:]zH  
audit efficiency                                  审计效率 /^9=2~b  
audit engagement letter                      审计业务约定书 J(5#fo{Q.g  
audit evidence                                          审计证据 Sg< B+u\\  
audit fee                                    审计费 4 C }#lW9  
audit files                                          审计档案 sdBB (  
audit findings                                     审计中发现的事项 !PfdY&.)  
audit implementation stage                        审计实施阶段 W+i&!'  
audit mark                                        审计标识 R9-Uoc/  
audit materiality                                 审计重要性 C  ~Doj  
audit method                                     审计方法 ODxCD%L  
audit objective                                         审计目标，审计目的 @5h(bL EP  
audit of financial statements                      会计报表审计，财务报表审计 ! JauMR  
audit opinion                                     审计意见 &&7&/   
audit period                                      被审计期间，被审计年度 t+#vcg,G  
audit plan                                          审计计划 98*C/=^TH{  
audit planning                                    编制审计计划，制定审计计划，审计计划 7;a  
audit planning stage                                  审计计划阶段 S|O#KE  
audit procedure                                审计程序 'F^1)Ga$  
audit programme                               审计程序表，具体审计计划 PU-L,]K  
audit report                                       审计报告 ub]s>aqy   
audit report with a disclaimer of opinion           拒绝表示意见审计报告 %-L T56T  
audit report with a qualified opinion                 有保留意见的审计报告 AEd9H
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audit report with an adverse opinion                否定意见的审计报告 pHKc9VC  
audit report with dual dates                      双重日期审计报告 ~{ucr#]C  
audit reporting stage                                 审计报告阶段 @!*I mN
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audit responsibility                                   审计责任 #'97
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audit results                                      审计结果 1cS*T>`  
audit risk                                          审计风险 4t 0p!IxG  
audit sampling                                          审计抽样 \;1nEjIA  
audit sampling techniques                         审计抽样方法，审计抽样技术 @CS%=tE}U  
audit strategies                                  审计策略 A}[x))r  
audit summary                                         审计总结，审计小结 $U"pdf  
audit team                                         审计小组 eyy%2>b  
audit test                                    审计测试 ~!P&LZ  
audit trail                                          审计轨迹 L|p+;ex  
audit work                                        审计工作 mM'uRhO+  
audit working paper                                 审计工作底稿 ^@)*voP#G  
audited financial statement                        审计会计报表，已审计财务报表 M%OUkcWCk  
Auditing Guidelines (the～)                      审计规范指南 47)\\n_\z  
auditing standards                             审计准则 UlPhW~F)  
audit-oriented working paper                          (审计)业务类工作底稿 _FCg5F2U  
authorisation                                     授权 
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authorisation of transaction                       交易的授权 23X-h#w  
availability                                         可获得性 kBtzJ#j
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balance                                      余额；差额；平衡 aWY#
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balance sheet                                    资产负债表 0*]ZC'pm  
bank                                                 银行 N7!(4|14  
bank account                                    银行账户，银行户头 Nk<H=kw+  
bank statement                                 银行对账单 ^nLk{<D35  
barter transaction                              易货交易，以物换物交易 )B Z6QO`5n  
basis of audit                                    审计依据 zh5ovA%  
basis of preparation                                (会计报表的)编制基础 1-.(pA'  
book of account                               账目，账簿 5Vr#>W  
borrowing                                         借款，贷款，借债 esd9N'.Q*  
branch                                              分支，分支机构，分店 ~<"{u-q#K  
brought forward                                (账户余额等的)承上年，承上期，承上页 !?z"d  
budget                                              预算 1aezlDc*  
building                                      建筑物；大楼 Bqw/\Lxwlf  
business conditions                                  业务情况，经营情况 qmtH0I7)  
business licence                               (企业等的)营业执照 D2f~*!vEnA  
business relation                                业务关系 UYGO|lkEU  
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