[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 XiRT|%j  
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审计词汇英汉对照 5hJYy`h~  
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ability to continue as a going concern               持续经营能力 -eR!qy:.]5  
acceptability                                     可接受性，可接受程度 6MQs \J6.  
acceptable level of detection risk                     检查风险的可接受水平 ii_|)udz  
acceptance of engagement                       接受委托 b=K6IX;  
accepting the engagement for the first time              首次接受委托 GS
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access to asset                                         对资产的接触 \,l.p_<  
according to                                     根据，依据，依照 [ZKtbPHb  
account balance                                账户余额 :kb 1}Wu  
account for                                       对……进行会计处理，核算；解释 /o|PA:6J  
accounting                                        会计，会计学  :Hzz {'  
accounting advisory serve                        会计咨询服务 P /c Q1  
accounting firm                                 会计师事务所 \)^,PA3  
accounting information                      会计信息，会计资料 H~?*KcZ 0\  
accounting period                             会计期间 #QTfT&m+G}  
accounting policies                                   会计政策 }fJ:wku  
accounting professional bodies                 会计职业组织，会计职业团体 <78$]Z2we  
accounting records                                   会计记录 j<ABO")v  
accounting responsibility                           会计责任 ASKAgU"h  
accounting service                             会计服务 U]
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accounting standards                                会计准则 O t *K+^I  
Accounting Standards for Business Enterprises       企业会计准则 )IFl 0<d  
accounting system                             会计系统 9h:jFhsA9  
accounting treatment                                会计处理 G2CZwm{/f  
accuracy                                    准确性，精确性 r~$}G-g  
additional audit procedures                      追加审计程序 | V.S.'  
addressee                                         收件人，收信人 %\}dbYS '  
Administration of State-owned Assets  (the～)     国有资产管理局 Rwc[:6;fn  
administrative laws and regulations                 行政法规 q+A<g(Xu  
adverse impact                                 不利影响，负面影响 ,DQGv_  
adverse opinion                                反对意见 V[o7Jr~  
advisory group                                  咨询组，顾问组 2^)D .&  
agency fee                                        代理费，代理费用 {{V;:+62  
aggregate                                          总计，合计为…… UF&0 &`@  
alternation of document and record                 变造文件和记录 ZnvEv;P  
alternative audit procedures                      替代审计程序，备选审计程序 qri}=du &F  
amend                                              修改，修订 E-UB -"6  
amortisation                                      摊销 I~  \O  
analytical capacity                             分析能力 :3KO6/+  
analytical procedures                               分析性程序 FX HAZ2/\  
annual financial statements                        年度会计报表，年度财务报表 9J~:m$.  
appendix                                          附录，附表 jo9J% vo  
applicable                                         适用的 S}oG.r 9  
applicable laws and regulations                 适用的法规 pU?{0xZH  
application systems                                  应用系统 9W{,=.%MX$  
apply consistently                              一贯地执行，一贯地实施 /=8O&1=D  
appropriate                                       适当的，合适的； *QbM*oH  
征用，挪用 \%s PNw=e  
appropriate authorization                          适当的授权 Km6U
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appropriateness of audit evidence                    审计证据的适当性 k$ZRZ{ E+  
approval                                    批准，核准 zP_]  
assertion                                    (会计报表上的)认定；确认 Err4 %-  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 9@:BK;Fi  
asset                                                 资产，财产 nd.57@*M  
asset restructuring                             资产重组 VZ\O9lD  
assignment of duties                                 职责的划分 B$cOssl  
assistant                                     助理，助理人员 jCU=+b=  
associated company                                 联属公司，联营公司 x&at^Fp  
association                                        联合，结合；协会，社团 WMW1B}Z3  
assumption                                       假设，假定 p86~~rvq[  
at a given date                                         在某一特定时日 h/,R{A2mO  
attestation                                         鉴证，公证 T"n{WmVQ  
attestation service                             鉴证服务 wk" l[cH>  
audit adjustment                                审计调整 V?OuI g%=:  
audit areas                                        审计领域 ^#]c0  
audit conclusion                                审计结论 s(Z(e %  
audit effectiveness                             审计效果 ARPKzF`Wq  
audit efficiency                                  审计效率 Fj S%n$  
audit engagement letter                      审计业务约定书 j: 7*3@f  
audit evidence                                          审计证据 ?Phk~ jE  
audit fee                                    审计费 BbFa=H.  
audit files                                          审计档案 ,Kuk_@(}5~  
audit findings                                     审计中发现的事项 "[k1D_PZ  
audit implementation stage                        审计实施阶段 lK0s=4c{  
audit mark                                        审计标识 +}P%HH]E/p  
audit materiality                                 审计重要性 X4a^mw\"  
audit method                                     审计方法 Y=r!2u6r~  
audit objective                                         审计目标，审计目的 IE2CRBfs  
audit of financial statements                      会计报表审计，财务报表审计 <3b'm*  
audit opinion                                     审计意见 grr'd+_e  
audit period                                      被审计期间，被审计年度 JjQ8|En  
audit plan                                          审计计划 C@1CanL@3  
audit planning                                    编制审计计划，制定审计计划，审计计划 2d-{Q8Pi  
audit planning stage                                  审计计划阶段 jAXR`D  
audit procedure                                审计程序 4CLsY n?  
audit programme                               审计程序表，具体审计计划 WE0}$P:  
audit report                                       审计报告 ~8TF*3[}[  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 T.kyV|  
audit report with a qualified opinion                 有保留意见的审计报告 WJfES2N  
audit report with an adverse opinion                否定意见的审计报告 {
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audit report with dual dates                      双重日期审计报告 q(78fZ *X  
audit reporting stage                                 审计报告阶段 #<4--$Xo  
audit responsibility                                   审计责任 '_V #;DI  
audit results                                      审计结果 ;J]25j]]  
audit risk                                          审计风险 KF_?'X0=  
audit sampling                                          审计抽样 Y(_KizBY  
audit sampling techniques                         审计抽样方法，审计抽样技术 Wbe0ZnM]  
audit strategies                                  审计策略 k'Gw!p}  
audit summary                                         审计总结，审计小结 n@hl2M6.x9  
audit team                                         审计小组 um7o!yg,  
audit test                                    审计测试 pE2QnNr'  
audit trail                                          审计轨迹
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audit work                                        审计工作 3V?817&6z  
audit working paper                                 审计工作底稿 Y6
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audited financial statement                        审计会计报表，已审计财务报表 @xS]!1-  
Auditing Guidelines (the～)                      审计规范指南 Z0-ytODII  
auditing standards                             审计准则 Pe}PH I  
audit-oriented working paper                          (审计)业务类工作底稿 Di>rO038  
authorisation                                     授权 m[spn@SF  
authorisation of transaction                       交易的授权 3+ =I;nj  
availability                                         可获得性  Hy]  
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balance                                      余额；差额；平衡 Z, T#,  
balance sheet                                    资产负债表 \:Za[6  
bank                                                 银行 R(G\wqHUT3  
bank account                                    银行账户，银行户头 Zsj`F9*e  
bank statement                                 银行对账单 ~EEs}i  
barter transaction                              易货交易，以物换物交易 'Dath>Y=  
basis of audit                                    审计依据 a[sKE?  
basis of preparation                                (会计报表的)编制基础 ]!Ou e_-;  
book of account                               账目，账簿 ,(N[*)G  
borrowing                                         借款，贷款，借债 T/l1qcf`wT  
branch                                              分支，分支机构，分店 )MSZ2)(  
brought forward                                (账户余额等的)承上年，承上期，承上页 y(5:}x&E  
budget                                              预算 px=]bALU  
building                                      建筑物；大楼 'H|~u&?  
business conditions                                  业务情况，经营情况 w^HjZV  
business licence                               (企业等的)营业执照 CE ~@} `  
business relation                                业务关系 \K7t'20  
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