[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 [~r$US  
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审计词汇英汉对照 C g,w6<7  
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ability to continue as a going concern               持续经营能力 =|t1eSzc  
acceptability                                     可接受性，可接受程度 r3lr`s`  
acceptable level of detection risk                     检查风险的可接受水平 .;sPG  
acceptance of engagement                       接受委托 Tf]VcEF  
accepting the engagement for the first time              首次接受委托 V\lF:3C  
access to asset                                         对资产的接触 3G0\i!*t  
according to                                     根据，依据，依照 \Hx#p`B%  
account balance                                账户余额 ZFw743G  
account for                                       对……进行会计处理，核算；解释 YO4ppL~xe  
accounting                                        会计，会计学 sN/Xofh  
accounting advisory serve                        会计咨询服务 ]tV{#iIJ*  
accounting firm                                 会计师事务所 nQ*oOxe|X  
accounting information                      会计信息，会计资料 K?<Odw'k  
accounting period                             会计期间 Jx[e{o)o  
accounting policies                                   会计政策 H;}ue  
accounting professional bodies                 会计职业组织，会计职业团体 +[nYu)puP  
accounting records                                   会计记录 *>H'@gS  
accounting responsibility                           会计责任 F,$$N>  
accounting service                             会计服务 8pKPbi;(2  
accounting standards                                会计准则 `)_FO]m}jS  
Accounting Standards for Business Enterprises       企业会计准则 |"&4"nwa  
accounting system                             会计系统 TgG)btQ  
accounting treatment                                会计处理 jtCob'n8  
accuracy                                    准确性，精确性 g}`CdVQ2M<  
additional audit procedures                      追加审计程序 9CSz<[  
addressee                                         收件人，收信人 8y )i,"  
Administration of State-owned Assets  (the～)     国有资产管理局 xg!\C@ $  
administrative laws and regulations                 行政法规 ?4dd|n  
adverse impact                                 不利影响，负面影响 xGQ:7g+qu  
adverse opinion                                反对意见 d`*vJ#$>2  
advisory group                                  咨询组，顾问组 T[K?A+l  
agency fee                                        代理费，代理费用 dKG<"
 
aggregate                                          总计，合计为…… lcLxqnv  
alternation of document and record                 变造文件和记录 9GOyVKUv  
alternative audit procedures                      替代审计程序，备选审计程序 ozr+6z  
amend                                              修改，修订 [r~lO@  
amortisation                                      摊销 {=Y&q~:8v  
analytical capacity                             分析能力 <i?-x&Q?=  
analytical procedures                               分析性程序 nP /$uj  
annual financial statements                        年度会计报表，年度财务报表 4df1)<}U-  
appendix                                          附录，附表 ?^0Z(<Arz  
applicable                                         适用的 |8rJqtf +&  
applicable laws and regulations                 适用的法规 ,4UJ|D=J  
application systems                                  应用系统 79fg%cSb  
apply consistently                              一贯地执行，一贯地实施 n[7zK'%Dxg  
appropriate                                       适当的，合适的； l#:Q V:  
征用，挪用 q3:' 69  
appropriate authorization                          适当的授权  ,1kV9_x  
appropriateness of audit evidence                    审计证据的适当性 :H7 "W<  
approval                                    批准，核准 6C5qW8q]u3  
assertion                                    (会计报表上的)认定；确认 )HHzvGsL)  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 [\p0eUog/  
asset                                                 资产，财产 <>GyG-q  
asset restructuring                             资产重组 x F #)T*  
assignment of duties                                 职责的划分 l\GN
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assistant                                     助理，助理人员 we?#)9Q<  
associated company                                 联属公司，联营公司 &ICO{#v5  
association                                        联合，结合；协会，社团 F3'G9Xf8Q=  
assumption                                       假设，假定 Xs
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at a given date                                         在某一特定时日 G)`MoVH1  
attestation                                         鉴证，公证 }9dgm[C[b  
attestation service                             鉴证服务 wm4e:&  
audit adjustment                                审计调整 2y,wN"qH*  
audit areas                                        审计领域 &kE|~i:=,9  
audit conclusion                                审计结论 HBu>BSv:  
audit effectiveness                             审计效果 =+WFx3/  
audit efficiency                                  审计效率 r~t7Z+PXF  
audit engagement letter                      审计业务约定书 ]vrs?  
audit evidence                                          审计证据 c`Cn9bX  
audit fee                                    审计费 .j.=|5nVo4  
audit files                                          审计档案 2:yv:7t/  
audit findings                                     审计中发现的事项 v|z1nD!?]  
audit implementation stage                        审计实施阶段 W525:h52{  
audit mark                                        审计标识 %Z|*!A+wN5  
audit materiality                                 审计重要性 CaMG$X&O  
audit method                                     审计方法 cR} =3|t  
audit objective                                         审计目标，审计目的 PGDlSB^O  
audit of financial statements                      会计报表审计，财务报表审计 ??;[`_h{bz  
audit opinion                                     审计意见 IU}`5+:m  
audit period                                      被审计期间，被审计年度 [%y D,8  
audit plan                                          审计计划 G_@H:4$3  
audit planning                                    编制审计计划，制定审计计划，审计计划 bx>D  
audit planning stage                                  审计计划阶段 .nJGxz+X"  
audit procedure                                审计程序 >XN&QVE  
audit programme                               审计程序表，具体审计计划 YVi]f2F%  
audit report                                       审计报告 :Vc9||k  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 dX*PR3I-3  
audit report with a qualified opinion                 有保留意见的审计报告 sj~'.Zs
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audit report with an adverse opinion                否定意见的审计报告 Qp}<8/BM\  
audit report with dual dates                      双重日期审计报告 }ls>~uN  
audit reporting stage                                 审计报告阶段 WqO*vK!t  
audit responsibility                                   审计责任 4!wfh)Z  
audit results                                      审计结果 c"r( l~fc  
audit risk                                          审计风险 K[H$qJmPX  
audit sampling                                          审计抽样 t1S\M%?  
audit sampling techniques                         审计抽样方法，审计抽样技术 5Z'pMkn3  
audit strategies                                  审计策略 c3+vtP&  
audit summary                                         审计总结，审计小结 xb\lbS{ f  
audit team                                         审计小组 ; nbvn   
audit test                                    审计测试 z!tHn#  
audit trail                                          审计轨迹 \}5\^&}_  
audit work                                        审计工作 Om*Dy}  
audit working paper                                 审计工作底稿 I`7[0jA~  
audited financial statement                        审计会计报表，已审计财务报表 *
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Auditing Guidelines (the～)                      审计规范指南 Zx6BK=4G  
auditing standards                             审计准则 /}wGmX! -!  
audit-oriented working paper                          (审计)业务类工作底稿 rHznXME$wZ  
authorisation                                     授权 w$_ooQ(_;Q  
authorisation of transaction                       交易的授权 LF8B5<[O  
availability                                         可获得性 G|V ^C_:  
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balance                                      余额；差额；平衡 U}NNbGQj  
balance sheet                                    资产负债表 c`TgxMu  
bank                                                 银行 'sC{d&c  
bank account                                    银行账户，银行户头 \|kU{d0  
bank statement                                 银行对账单 ke0Vy(3t{h  
barter transaction                              易货交易，以物换物交易 JP#m}W  
basis of audit                                    审计依据 x~ I cSt  
basis of preparation                                (会计报表的)编制基础 1'h?qv^(  
book of account                               账目，账簿 ) E5ax~  
borrowing                                         借款，贷款，借债 gxF3gM  
branch                                              分支，分支机构，分店 |yS4um(w  
brought forward                                (账户余额等的)承上年，承上期，承上页 &"=inkh  
budget                                              预算 GerZA#  
building                                      建筑物；大楼 f?)qZ
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business conditions                                  业务情况，经营情况 w1.~N`g$  
business licence                               (企业等的)营业执照 zk?lNs  
business relation                                业务关系 QJxcH$  
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