[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 [^xLK  
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审计词汇英汉对照 ppr95Y]^  
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ability to continue as a going concern               持续经营能力 L6`(YX.:  
acceptability                                     可接受性，可接受程度 yoa"21E$  
acceptable level of detection risk                     检查风险的可接受水平 jqq96hP,  
acceptance of engagement                       接受委托 edld(/wu~  
accepting the engagement for the first time              首次接受委托 lJ.:5$2H  
access to asset                                         对资产的接触 cF!ygz//  
according to                                     根据，依据，依照 $z,lq#zzl  
account balance                                账户余额 z=1 J{]  
account for                                       对……进行会计处理，核算；解释 4cJ7W_ >i6  
accounting                                        会计，会计学 H59}d oKH  
accounting advisory serve                        会计咨询服务 *0zdI<Oe  
accounting firm                                 会计师事务所 pQ%~u3  
accounting information                      会计信息，会计资料 -q1vB8gjj  
accounting period                             会计期间 Yqz(@( %  
accounting policies                                   会计政策 kKr|PFz  
accounting professional bodies                 会计职业组织，会计职业团体 +U/+iI>0  
accounting records                                   会计记录 3wZA,Z  
accounting responsibility                           会计责任 n'R9SnW  
accounting service                             会计服务 mh`~1aEr  
accounting standards                                会计准则 MmH[ 7R  
Accounting Standards for Business Enterprises       企业会计准则 -w nlJi1f  
accounting system                             会计系统 's]I:06A  
accounting treatment                                会计处理 5BKga1 Q  
accuracy                                    准确性，精确性 2mUq$kws  
additional audit procedures                      追加审计程序 lc1?V
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addressee                                         收件人，收信人 DM"nxTVre  
Administration of State-owned Assets  (the～)     国有资产管理局 l>K z5re^  
administrative laws and regulations                 行政法规 1{@f:~ v?  
adverse impact                                 不利影响，负面影响 /V@~Vlww  
adverse opinion                                反对意见 S9kagiFX\  
advisory group                                  咨询组，顾问组 0'u2xe  
agency fee                                        代理费，代理费用 q#9JJWSs  
aggregate                                          总计，合计为…… :SFcnYv0  
alternation of document and record                 变造文件和记录 USF&;M3  
alternative audit procedures                      替代审计程序，备选审计程序 d*3;6ZLy  
amend                                              修改，修订 4oW6&1  
amortisation                                      摊销 Yw7+wc8R  
analytical capacity                             分析能力 eytd@-7uX  
analytical procedures                               分析性程序 UHr0J jQK  
annual financial statements                        年度会计报表，年度财务报表 0}:- t^P  
appendix                                          附录，附表 *m2{6N_  
applicable                                         适用的 M$&aNt;  
applicable laws and regulations                 适用的法规 <P&~k\BuF{  
application systems                                  应用系统 !V|i\O|Q2  
apply consistently                              一贯地执行，一贯地实施 s}Y_og_c  
appropriate                                       适当的，合适的； F-i`GMWC  
征用，挪用 pzcV[E1  
appropriate authorization                          适当的授权 qK}4r5U  
appropriateness of audit evidence                    审计证据的适当性 -={Z::}S"  
approval                                    批准，核准 )Los\6PRn  
assertion                                    (会计报表上的)认定；确认 !GJnYDN  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 %qG nvQ  
asset                                                 资产，财产 U$CAA5HV]  
asset restructuring                             资产重组 |eS5~ 0<`  
assignment of duties                                 职责的划分 x3ds{Z$,>(  
assistant                                     助理，助理人员 4o7(cP  
associated company                                 联属公司，联营公司 &k'J5YHm8H  
association                                        联合，结合；协会，社团 ",wv*z)_>  
assumption                                       假设，假定 paFiuQ  
at a given date                                         在某一特定时日 kmHIU}Z  
attestation                                         鉴证，公证 &8VB{S>r  
attestation service                             鉴证服务 R.n:W;^`  
audit adjustment                                审计调整 9 Yv;Dom  
audit areas                                        审计领域 R5O{;/w  
audit conclusion                                审计结论 ut26sg{s(  
audit effectiveness                             审计效果 JP$@*F@t  
audit efficiency                                  审计效率 8r"$o1!  
audit engagement letter                      审计业务约定书 kMD:~V  
audit evidence                                          审计证据 jys1Ki  
audit fee                                    审计费 yEYlQ=[#  
audit files                                          审计档案 nNbOq[  
audit findings                                     审计中发现的事项 9+'
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audit implementation stage                        审计实施阶段 IIC1T{D}v  
audit mark                                        审计标识 ~!o
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audit materiality                                 审计重要性 6=ukR=]v  
audit method                                     审计方法 ;r(hZ%pD  
audit objective                                         审计目标，审计目的 nXjf,J-T  
audit of financial statements                      会计报表审计，财务报表审计 AhjK*nJF  
audit opinion                                     审计意见 5Ym/'eT  
audit period                                      被审计期间，被审计年度 *}BaO*
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audit plan                                          审计计划 q, b6).  
audit planning                                    编制审计计划，制定审计计划，审计计划 US8pT|/  
audit planning stage                                  审计计划阶段 34Q;& z\e  
audit procedure                                审计程序 GLI 5AbQK  
audit programme                               审计程序表，具体审计计划 =4RXNWkud  
audit report                                       审计报告 !Jh/M^  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 Y\e,#y  
audit report with a qualified opinion                 有保留意见的审计报告 fiDwa ;,  
audit report with an adverse opinion                否定意见的审计报告 S*3N6*-l"  
audit report with dual dates                      双重日期审计报告 .j*muDVQn  
audit reporting stage                                 审计报告阶段 sTu6KMn  
audit responsibility                                   审计责任 +eiM6* /0  
audit results                                      审计结果 j$Tto
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audit risk                                          审计风险 CD$0Z  
audit sampling                                          审计抽样 Yh`P+L  
audit sampling techniques                         审计抽样方法，审计抽样技术 U`gQ7
 
audit strategies                                  审计策略 /mMRV:pd  
audit summary                                         审计总结，审计小结 DDdMWH^o7  
audit team                                         审计小组 u,<#z0R|;$  
audit test                                    审计测试 /cn=8%!N  
audit trail                                          审计轨迹 D ff0$06Nq  
audit work                                        审计工作 -Y]ue*k{  
audit working paper                                 审计工作底稿 oK;.|ja  
audited financial statement                        审计会计报表，已审计财务报表 sGx"ja+  
Auditing Guidelines (the～)                      审计规范指南 >Mml+4<5  
auditing standards                             审计准则 oqzx}?0  
audit-oriented working paper                          (审计)业务类工作底稿 4k9O6  
authorisation                                     授权 
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authorisation of transaction                       交易的授权 {J`Zl1_q  
availability                                         可获得性 V!!E)I  
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balance                                      余额；差额；平衡 SrMg=a  
balance sheet                                    资产负债表 HWe?vz$4"  
bank                                                 银行 CXqU<a&  
bank account                                    银行账户，银行户头 0(A(Vb5J.T  
bank statement                                 银行对账单 ImJ2tz6  
barter transaction                              易货交易，以物换物交易 lq2P10j@  
basis of audit                                    审计依据 ?-^eI!  
basis of preparation                                (会计报表的)编制基础 #]nH
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book of account                               账目，账簿 }Dk*Hs^E  
borrowing                                         借款，贷款，借债 Ns.b8Y  
branch                                              分支，分支机构，分店 %T:~N<8)  
brought forward                                (账户余额等的)承上年，承上期，承上页 _YVp$aKDR  
budget                                              预算 /15e-(Zz/  
building                                      建筑物；大楼 ] Lg$p  
business conditions                                  业务情况，经营情况 hL:n9G  
business licence                               (企业等的)营业执照 8BUPvaP<[  
business relation                                业务关系 r5
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