[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 AX@bM  
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审计词汇英汉对照 cqh1,h$sG  
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ability to continue as a going concern               持续经营能力 ^v;8 (eF  
acceptability                                     可接受性，可接受程度 DPnrzV)  
acceptable level of detection risk                     检查风险的可接受水平 E]a,2{&8<  
acceptance of engagement                       接受委托 <MhODC")  
accepting the engagement for the first time              首次接受委托 C&d,|e "\  
access to asset                                         对资产的接触 tx1TtWo  
according to                                     根据，依据，依照 ?j!/Hc/b4  
account balance                                账户余额 C\C*@9=&x  
account for                                       对……进行会计处理，核算；解释 x51p'bNy  
accounting                                        会计，会计学 <Vyl*a{%  
accounting advisory serve                        会计咨询服务 vy5{Vm".4  
accounting firm                                 会计师事务所 dXt@x8E  
accounting information                      会计信息，会计资料 \@ZD.d#  
accounting period                             会计期间 {|zQ .sA  
accounting policies                                   会计政策 m7>)p]]  
accounting professional bodies                 会计职业组织，会计职业团体 Gqa r5  
accounting records                                   会计记录 9 WoTo ,q  
accounting responsibility                           会计责任 ,5*<C'9  
accounting service                             会计服务 sV~|9/r  
accounting standards                                会计准则 ) { "}b
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Accounting Standards for Business Enterprises       企业会计准则 8.`5"9Vh  
accounting system                             会计系统 Jn0L_@  
accounting treatment                                会计处理 i}:^<jDv?  
accuracy                                    准确性，精确性 0[Zs8oRiI  
additional audit procedures                      追加审计程序 G"yhu +  
addressee                                         收件人，收信人 /4*>.Nmb,f  
Administration of State-owned Assets  (the～)     国有资产管理局 w~9Y=|YI7  
administrative laws and regulations                 行政法规 bq5?fPBrq  
adverse impact                                 不利影响，负面影响 @DR?^ qp  
adverse opinion                                反对意见 3XjY  
advisory group                                  咨询组，顾问组 7&|&y SCu  
agency fee                                        代理费，代理费用 Mm"0Ip2"  
aggregate                                          总计，合计为…… %`d
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alternation of document and record                 变造文件和记录 x2]chN  
alternative audit procedures                      替代审计程序，备选审计程序 ` NvJ  
amend                                              修改，修订 <e8 Ux#x/  
amortisation                                      摊销 5Obv/C  
analytical capacity                             分析能力 `@ Ont+  
analytical procedures                               分析性程序 l=&Va+K  
annual financial statements                        年度会计报表，年度财务报表 NydoX9  
appendix                                          附录，附表 6O'B:5~
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applicable                                         适用的 y=y#*yn&  
applicable laws and regulations                 适用的法规 G`jJKiC  
application systems                                  应用系统 +^aM(4K\  
apply consistently                              一贯地执行，一贯地实施 >RmL0d#B  
appropriate                                       适当的，合适的； 0s%{m<  
征用，挪用 ( v=Z$#l  
appropriate authorization                          适当的授权 H]f
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appropriateness of audit evidence                    审计证据的适当性 v.H@Ey2  
approval                                    批准，核准 %i9*2{e#~  
assertion                                    (会计报表上的)认定；确认 &>auW}r  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 4L6'4t"s  
asset                                                 资产，财产 =G/`r!r*0I  
asset restructuring                             资产重组 <m?/yREK2  
assignment of duties                                 职责的划分 T 3+lYE  
assistant                                     助理，助理人员 M*jn8OE  
associated company                                 联属公司，联营公司 @z.HyQ_v  
association                                        联合，结合；协会，社团 :+S~N)0j^  
assumption                                       假设，假定 '%A*Z,f  
at a given date                                         在某一特定时日 RZKczZGZg  
attestation                                         鉴证，公证 5./(n7d_  
attestation service                             鉴证服务 I9r> 3?  
audit adjustment                                审计调整 F, p~O{ Q  
audit areas                                        审计领域
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audit conclusion                                审计结论 XbAoW\D(  
audit effectiveness                             审计效果 F1zsGlObu}  
audit efficiency                                  审计效率 =_dqoAF  
audit engagement letter                      审计业务约定书 9"k^:}8.  
audit evidence                                          审计证据 ji|tc9#6  
audit fee                                    审计费 3HmJixy  
audit files                                          审计档案 \>XkK<ye  
audit findings                                     审计中发现的事项 Z0%Qy+%  
audit implementation stage                        审计实施阶段 > 1 &_-  
audit mark                                        审计标识 |/35c0IM  
audit materiality                                 审计重要性 wS1zd?  
audit method                                     审计方法 ob.=QQQs  
audit objective                                         审计目标，审计目的 +~\c1|f  
audit of financial statements                      会计报表审计，财务报表审计 0NG<uZ  
audit opinion                                     审计意见 q]o^Y  
audit period                                      被审计期间，被审计年度 +q3E>K9a  
audit plan                                          审计计划 H#j Z'I  
audit planning                                    编制审计计划，制定审计计划，审计计划 &ffd#2f`@  
audit planning stage                                  审计计划阶段 $T80vEi+u  
audit procedure                                审计程序 yY42+%P  
audit programme                               审计程序表，具体审计计划 HBnnIbEtF'  
audit report                                       审计报告 t1tZ
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audit report with a disclaimer of opinion           拒绝表示意见审计报告 @5\ns-%  
audit report with a qualified opinion                 有保留意见的审计报告 U ORoj )$I  
audit report with an adverse opinion                否定意见的审计报告 w[wrZ:[  
audit report with dual dates                      双重日期审计报告 G+xd h  
audit reporting stage                                 审计报告阶段 tO^KCnL  
audit responsibility                                   审计责任 eyGY8fF8$  
audit results                                      审计结果 N-Nq*  
audit risk                                          审计风险 P 6|\ ^  
audit sampling                                          审计抽样 |cE 69UFB  
audit sampling techniques                         审计抽样方法，审计抽样技术 -F|
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audit strategies                                  审计策略 ^8yhx-mgb  
audit summary                                         审计总结，审计小结 hzjEO2  
audit team                                         审计小组 H#;-(`F  
audit test                                    审计测试 AlRng&o~  
audit trail                                          审计轨迹 XZFM|=%X  
audit work                                        审计工作 noa=wy  
audit working paper                                 审计工作底稿 Xy(o0/7F9  
audited financial statement                        审计会计报表，已审计财务报表 zLiFk<G@Xi  
Auditing Guidelines (the～)                      审计规范指南 u;qBW uO  
auditing standards                             审计准则 |H'4];>R?  
audit-oriented working paper                          (审计)业务类工作底稿 2,X~a;+  
authorisation                                     授权 )N4_SA  
authorisation of transaction                       交易的授权 >1Y',0v  
availability                                         可获得性 do1aH$Iw  
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balance                                      余额；差额；平衡 2& l~8,  
balance sheet                                    资产负债表 .:b|imgiv  
bank                                                 银行 ]%PQ3MT.  
bank account                                    银行账户，银行户头 P+~{q.|._c  
bank statement                                 银行对账单 `'{>2d%\g  
barter transaction                              易货交易，以物换物交易 5xawa:K  
basis of audit                                    审计依据 O:Fnxp5@  
basis of preparation                                (会计报表的)编制基础 ?x(]U+  
book of account                               账目，账簿 }qf)L.  
borrowing                                         借款，贷款，借债 QM }TPE  
branch                                              分支，分支机构，分店 IE-c^'W=}m  
brought forward                                (账户余额等的)承上年，承上期，承上页 OA_Bz"  
budget                                              预算 CN$wlhs  
building                                      建筑物；大楼 {\Eqo4A5}  
business conditions                                  业务情况，经营情况 }0P5~]S<5A  
business licence                               (企业等的)营业执照 X;I;CZ={  
business relation                                业务关系 :!h1S`wS  
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