[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 [fAV5U  
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审计词汇英汉对照 "e.jZcN*  
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ability to continue as a going concern               持续经营能力 TW)c#P43K  
acceptability                                     可接受性，可接受程度 ^hc!FD  
acceptable level of detection risk                     检查风险的可接受水平  .E`\MtA  
acceptance of engagement                       接受委托 llcb~  
accepting the engagement for the first time              首次接受委托 lAb*fafQy  
access to asset                                         对资产的接触 W42iu"@  
according to                                     根据，依据，依照 B"h#C!E  
account balance                                账户余额 6:b!F  
account for                                       对……进行会计处理，核算；解释 `uOT+B%R  
accounting                                        会计，会计学 a1EOJ^}0  
accounting advisory serve                        会计咨询服务 CyS$|E  
accounting firm                                 会计师事务所 &e E=<x  
accounting information                      会计信息，会计资料 ]V^iN=(_5  
accounting period                             会计期间 L 6c 40  
accounting policies                                   会计政策 OLyf8&AU@  
accounting professional bodies                 会计职业组织，会计职业团体 zk$FkbX  
accounting records                                   会计记录 \k.{-nh  
accounting responsibility                           会计责任 pMw*9sX  
accounting service                             会计服务 [tlI!~Z  
accounting standards                                会计准则 Y<N5# );f  
Accounting Standards for Business Enterprises       企业会计准则 EMY/~bQW  
accounting system                             会计系统 8&GBV _`I  
accounting treatment                                会计处理 - Ajo9H  
accuracy                                    准确性，精确性 fObg3S92  
additional audit procedures                      追加审计程序 SIBtmm1W  
addressee                                         收件人，收信人 J1( 9QN[w  
Administration of State-owned Assets  (the～)     国有资产管理局 B^4&-z2|  
administrative laws and regulations                 行政法规 t<#TJ>Le  
adverse impact                                 不利影响，负面影响 .c8g:WB<  
adverse opinion                                反对意见 ?qPo=~y01  
advisory group                                  咨询组，顾问组
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agency fee                                        代理费，代理费用 n&$j0k  
aggregate                                          总计，合计为…… J%u=Ucdh  
alternation of document and record                 变造文件和记录 ;&9)I8Us  
alternative audit procedures                      替代审计程序，备选审计程序 5eLtCsHz  
amend                                              修改，修订 :ci5r;^  
amortisation                                      摊销 <c2E'U)X  
analytical capacity                             分析能力 j'Gt&\4  
analytical procedures                               分析性程序 ;O,+2VzP%^  
annual financial statements                        年度会计报表，年度财务报表 ;D3C>7y  
appendix                                          附录，附表 z06r6  
applicable                                         适用的 /Lfm&;  
applicable laws and regulations                 适用的法规 /5S30 |K  
application systems                                  应用系统 i6^twK)j  
apply consistently                              一贯地执行，一贯地实施 (/=f6^}  
appropriate                                       适当的，合适的； %'bM){  
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appropriate authorization                          适当的授权 *:Y%HAy*  
appropriateness of audit evidence                    审计证据的适当性 ,f~J`3(&  
approval                                    批准，核准 s3z$e+A8  
assertion                                    (会计报表上的)认定；确认 ). <-X^@  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平
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asset                                                 资产，财产 F0GxH?  
asset restructuring                             资产重组 fY{1F   
assignment of duties                                 职责的划分 yMG1XEhuG  
assistant                                     助理，助理人员 ,vr? 2k  
associated company                                 联属公司，联营公司 Njxv4cc  
association                                        联合，结合；协会，社团 6c}h(TkB  
assumption                                       假设，假定 Lf16j*}-Q  
at a given date                                         在某一特定时日 Zq^At+8+  
attestation                                         鉴证，公证 HHA<IZ#;,  
attestation service                             鉴证服务 s]HOGJJz  
audit adjustment                                审计调整 I4'5P}1yp  
audit areas                                        审计领域 UbXh,QEG*  
audit conclusion                                审计结论 Dt}JG6S  
audit effectiveness                             审计效果 |t^E~HLm,  
audit efficiency                                  审计效率 Yrb{ByO&  
audit engagement letter                      审计业务约定书 '9laa=H%8  
audit evidence                                          审计证据 2y//
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audit fee                                    审计费 m}C>ti`VD  
audit files                                          审计档案 (SWYOMo"  
audit findings                                     审计中发现的事项 q3mJ782p]  
audit implementation stage                        审计实施阶段
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audit mark                                        审计标识 7r7YNn/?  
audit materiality                                 审计重要性 aT{_0m$G10  
audit method                                     审计方法 L9r8BK;  
audit objective                                         审计目标，审计目的 34`'M+3  
audit of financial statements                      会计报表审计，财务报表审计 6^V=?~a&z  
audit opinion                                     审计意见 u8'Zl8g  
audit period                                      被审计期间，被审计年度  A#K14Ayr  
audit plan                                          审计计划 @'w"R/,n-@  
audit planning                                    编制审计计划，制定审计计划，审计计划 IshKH-  
audit planning stage                                  审计计划阶段 UxbjA- U[  
audit procedure                                审计程序 ,`|3KE9  
audit programme                               审计程序表，具体审计计划 6hw=  
audit report                                       审计报告 ~FZ&.<s  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 {Bk[rCl  
audit report with a qualified opinion                 有保留意见的审计报告 S*==aftl(  
audit report with an adverse opinion                否定意见的审计报告 s(5Y  
audit report with dual dates                      双重日期审计报告 [glLre^  
audit reporting stage                                 审计报告阶段 4-? C>  
audit responsibility                                   审计责任 RM]\+BK  
audit results                                      审计结果 :{PJI,  
audit risk                                          审计风险 D60aH!ft  
audit sampling                                          审计抽样 SOs:]U-T3  
audit sampling techniques                         审计抽样方法，审计抽样技术 :nh_k4S@v  
audit strategies                                  审计策略 :yL] ;J  
audit summary                                         审计总结，审计小结 *U^6u/iH  
audit team                                         审计小组 Umz KY  
audit test                                    审计测试 6o!!=}'E[  
audit trail                                          审计轨迹 "An,Q82oHf  
audit work                                        审计工作 `n.5f[wC  
audit working paper                                 审计工作底稿 |EIng0a  
audited financial statement                        审计会计报表，已审计财务报表 A^nvp!_  
Auditing Guidelines (the～)                      审计规范指南 spGb!Y`mR  
auditing standards                             审计准则 &
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audit-oriented working paper                          (审计)业务类工作底稿 mf
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authorisation                                     授权 TcyNIx  
authorisation of transaction                       交易的授权 /1Qr#OJ(]  
availability                                         可获得性 8Ry3`ct  
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balance                                      余额；差额；平衡 j?A/#  
balance sheet                                    资产负债表 .sx
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bank                                                 银行 uX" H4lO~  
bank account                                    银行账户，银行户头 0QBiC]9  
bank statement                                 银行对账单 niiA7Ux  
barter transaction                              易货交易，以物换物交易 xj<Rp|7&  
basis of audit                                    审计依据 vV'EZ?  
basis of preparation                                (会计报表的)编制基础 \(3y7D  
book of account                               账目，账簿 bH-ub2@qO  
borrowing                                         借款，贷款，借债 +s "hqm  
branch                                              分支，分支机构，分店 ynmWW^dg  
brought forward                                (账户余额等的)承上年，承上期，承上页 ~t@cO.c  
budget                                              预算 9 3U_tQ&1?  
building                                      建筑物；大楼 8|b3j^u  
business conditions                                  业务情况，经营情况 mH54ja2  
business licence                               (企业等的)营业执照 P]<4R:yb  
business relation                                业务关系 `uq8G  
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