[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 H 8 66,]  
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审计词汇英汉对照 [D(JEO@ :  
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ability to continue as a going concern               持续经营能力 (^sb('"  
acceptability                                     可接受性，可接受程度 $Fy~xMA8O  
acceptable level of detection risk                     检查风险的可接受水平 gbh/`  
acceptance of engagement                       接受委托 3-n&&<  
accepting the engagement for the first time              首次接受委托 bNtOqhi  
access to asset                                         对资产的接触 .L^;aL  
according to                                     根据，依据，依照 iEy2z+/"^  
account balance                                账户余额 &hi
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account for                                       对……进行会计处理，核算；解释 /X#OX8gb]  
accounting                                        会计，会计学 R`@7f
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accounting advisory serve                        会计咨询服务 ^YfAsBs&  
accounting firm                                 会计师事务所 
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accounting information                      会计信息，会计资料 glKPjL*  
accounting period                             会计期间 E%stFyr9`/  
accounting policies                                   会计政策 @y0kX<M  
accounting professional bodies                 会计职业组织，会计职业团体 Q&%gpa).W  
accounting records                                   会计记录 KBI1t$  
accounting responsibility                           会计责任 |8x_Av0  
accounting service                             会计服务 IF//bgk-  
accounting standards                                会计准则 LUz`P6  
Accounting Standards for Business Enterprises       企业会计准则 '=Jz}F <  
accounting system                             会计系统 #-R]HLW*  
accounting treatment                                会计处理 I/v#!`L  
accuracy                                    准确性，精确性 73tjDO7d  
additional audit procedures                      追加审计程序 @cm[]]f'l  
addressee                                         收件人，收信人 KpS=oFX{}  
Administration of State-owned Assets  (the～)     国有资产管理局 irjHPuhcG  
administrative laws and regulations                 行政法规
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adverse impact                                 不利影响，负面影响 BP4vOZ0$  
adverse opinion                                反对意见 C)9-{Yp  
advisory group                                  咨询组，顾问组 9+5F(pd(  
agency fee                                        代理费，代理费用 q?L*Luu+  
aggregate                                          总计，合计为…… 9{A*[.XK]  
alternation of document and record                 变造文件和记录 o(t`XE['<  
alternative audit procedures                      替代审计程序，备选审计程序 R \$6_  
amend                                              修改，修订 pH@yE Vf  
amortisation                                      摊销 %V
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analytical capacity                             分析能力 {c&9}u$e  
analytical procedures                               分析性程序 }:0HM8B7!  
annual financial statements                        年度会计报表，年度财务报表 O U mZ|  
appendix                                          附录，附表 6e}T zc\@(  
applicable                                         适用的 I4c%>R  
applicable laws and regulations                 适用的法规 Tm~jYgJ   
application systems                                  应用系统 ~IQjQz?  
apply consistently                              一贯地执行，一贯地实施 e+@.n  
appropriate                                       适当的，合适的； +ZBj_Vw*|  
征用，挪用 aIWpgUd`  
appropriate authorization                          适当的授权 jd 8g0^  
appropriateness of audit evidence                    审计证据的适当性 f9n4/(Cy  
approval                                    批准，核准 SBw'z(U  
assertion                                    (会计报表上的)认定；确认 g)MLgjj  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 y
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asset                                                 资产，财产 :4COPUBpPV  
asset restructuring                             资产重组 ' 94HVag  
assignment of duties                                 职责的划分 I&x69  
assistant                                     助理，助理人员 -OfAl~ 4  
associated company                                 联属公司，联营公司 O9{A)b!HB  
association                                        联合，结合；协会，社团 [Kbna>`  
assumption                                       假设，假定 SC2g5i`  
at a given date                                         在某一特定时日 Ew9MWlk  
attestation                                         鉴证，公证 q93V'[)F  
attestation service                             鉴证服务 mFIIqkUAL  
audit adjustment                                审计调整 a$6pA@7}  
audit areas                                        审计领域 VC!g,LU|-  
audit conclusion                                审计结论 2Ju,P_<dt  
audit effectiveness                             审计效果 7G_lGV_  
audit efficiency                                  审计效率 D,uT#P  
audit engagement letter                      审计业务约定书 $>%zNq-F  
audit evidence                                          审计证据 3v<9 Z9O  
audit fee                                    审计费 H {Na'_sL  
audit files                                          审计档案 $,Y?qn/  
audit findings                                     审计中发现的事项 bW'Y8ok[v  
audit implementation stage                        审计实施阶段 mOYXd,xd  
audit mark                                        审计标识 c;R.rV<  
audit materiality                                 审计重要性 Y XxWu8  
audit method                                     审计方法 H329P* P  
audit objective                                         审计目标，审计目的 %,)Xi  
audit of financial statements                      会计报表审计，财务报表审计 8ZO~=e  
audit opinion                                     审计意见 ;Y(~'KF  
audit period                                      被审计期间，被审计年度 "QY~V{u5  
audit plan                                          审计计划
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audit planning                                    编制审计计划，制定审计计划，审计计划 aII:Pzh]B  
audit planning stage                                  审计计划阶段 u #7AB>wi{  
audit procedure                                审计程序 sF#t{x/sW  
audit programme                               审计程序表，具体审计计划 "S&1J8D|  
audit report                                       审计报告 y? 65*lUl  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 =iPQ\_ON@  
audit report with a qualified opinion                 有保留意见的审计报告 ]}AyDy6C  
audit report with an adverse opinion                否定意见的审计报告 k${F7I(Tb  
audit report with dual dates                      双重日期审计报告 f<3r;F7  
audit reporting stage                                 审计报告阶段 (8j@+J  
audit responsibility                                   审计责任 niM(0p  
audit results                                      审计结果 HSk}09GV  
audit risk                                          审计风险 hzX&BI  
audit sampling                                          审计抽样 SCMZ-^b  
audit sampling techniques                         审计抽样方法，审计抽样技术 \N g[lN  
audit strategies                                  审计策略 RjX#pb  
audit summary                                         审计总结，审计小结 rB5+~ K@  
audit team                                         审计小组 k8"[)lDc.  
audit test                                    审计测试 oRCD8b?  
audit trail                                          审计轨迹 HC ?XNR&  
audit work                                        审计工作 v#+tu,)V;  
audit working paper                                 审计工作底稿 cNqw(\rr  
audited financial statement                        审计会计报表，已审计财务报表 y]f| U-f:~  
Auditing Guidelines (the～)                      审计规范指南 BH=CoD.  
auditing standards                             审计准则 8f|+045E@  
audit-oriented working paper                          (审计)业务类工作底稿 &]/.=J  
authorisation                                     授权 r.zJ/T
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authorisation of transaction                       交易的授权 GEi^3UD  
availability                                         可获得性 [p_C?hHO  
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balance                                      余额；差额；平衡 S>p>$m, Q  
balance sheet                                    资产负债表 yh Ymbu  
bank                                                 银行 $rE_rZ+]="  
bank account                                    银行账户，银行户头 /-ky 'S9  
bank statement                                 银行对账单 qT L@N9  
barter transaction                              易货交易，以物换物交易 b%,`;hy{  
basis of audit                                    审计依据 b}r3x&)  
basis of preparation                                (会计报表的)编制基础 [t`QV2um  
book of account                               账目，账簿 2]*2b{gF,  
borrowing                                         借款，贷款，借债 u5FlT3hY.  
branch                                              分支，分支机构，分店 #65Uei|F`+  
brought forward                                (账户余额等的)承上年，承上期，承上页 vd<" G}  
budget                                              预算 #VEHyz6P  
building                                      建筑物；大楼 ]={{$}8.  
business conditions                                  业务情况，经营情况 Wc$1Re{z  
business licence                               (企业等的)营业执照 4m6E~_:F  
business relation                                业务关系 ),)]gw71QW  
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