[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 7J$rA.tu  
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审计词汇英汉对照 :nqDX  
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ability to continue as a going concern               持续经营能力 j1+I_  
acceptability                                     可接受性，可接受程度 %'=TYvB 2  
acceptable level of detection risk                     检查风险的可接受水平 SbMRrWy  
acceptance of engagement                       接受委托 3|G~_'`RLt  
accepting the engagement for the first time              首次接受委托 J &=5h .G$  
access to asset                                         对资产的接触 GuL0:,  
according to                                     根据，依据，依照 P$AHw;n[R  
account balance                                账户余额 +@8, uL  
account for                                       对……进行会计处理，核算；解释 Q($@{[lT  
accounting                                        会计，会计学 A93(} V7I  
accounting advisory serve                        会计咨询服务 egfd=z=2un  
accounting firm                                 会计师事务所 PV=sqLM~  
accounting information                      会计信息，会计资料 Tb:'M:dM"  
accounting period                             会计期间 oHSDi  
accounting policies                                   会计政策 P&Xy6@%[Z  
accounting professional bodies                 会计职业组织，会计职业团体 w+!V,lU"^  
accounting records                                   会计记录 Ly v"2P  
accounting responsibility                           会计责任 ?aTC+\=  
accounting service                             会计服务 -{ d(~XIo  
accounting standards                                会计准则 wu{%gtx/;^  
Accounting Standards for Business Enterprises       企业会计准则 r,vSDHb`j  
accounting system                             会计系统 m)6-D- &7  
accounting treatment                                会计处理 /Q#eP m  
accuracy                                    准确性，精确性 |6Iw\YU  
additional audit procedures                      追加审计程序 6*>vie  
addressee                                         收件人，收信人 7VkjnG^!:  
Administration of State-owned Assets  (the～)     国有资产管理局 {ynI]Wj`L  
administrative laws and regulations                 行政法规 $mf6!p4  
adverse impact                                 不利影响，负面影响 [,~;n@jz  
adverse opinion                                反对意见 ,L >{(Q)  
advisory group                                  咨询组，顾问组 `r\/5|M  
agency fee                                        代理费，代理费用 k#mL4$]V5N  
aggregate                                          总计，合计为……  _qt  
alternation of document and record                 变造文件和记录 OMYbCy ^  
alternative audit procedures                      替代审计程序，备选审计程序 Q4N0j' QA  
amend                                              修改，修订 u^VQwu6?G  
amortisation                                      摊销 (0?FZ.9%  
analytical capacity                             分析能力 K3rsew n  
analytical procedures                               分析性程序 W7~OU(}[`  
annual financial statements                        年度会计报表，年度财务报表 7vGAuTfi/@  
appendix                                          附录，附表 qCm%};yt  
applicable                                         适用的 '=K~M  
applicable laws and regulations                 适用的法规 !@+4&B=  
application systems                                  应用系统 = P$7 "  
apply consistently                              一贯地执行，一贯地实施 R-f('[u  
appropriate                                       适当的，合适的； w>RwEU+w=@  
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appropriate authorization                          适当的授权 uBM%E OE  
appropriateness of audit evidence                    审计证据的适当性 su8()]|0x  
approval                                    批准，核准 d,j)JnY3V  
assertion                                    (会计报表上的)认定；确认 O#vI
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assessed level of control risk                           对控制风险的评估，控制风险的评估水平 $V_w4!:Q  
asset                                                 资产，财产 hrfSe$8  
asset restructuring                             资产重组 8D^ iQBA  
assignment of duties                                 职责的划分 }Q,BI*}*  
assistant                                     助理，助理人员 7~D5Gy  
associated company                                 联属公司，联营公司 v?DA>  
association                                        联合，结合；协会，社团 LN'})CI8m  
assumption                                       假设，假定 T^Xum2Ec  
at a given date                                         在某一特定时日
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attestation                                         鉴证，公证 5* ~EdT  
attestation service                             鉴证服务 Et)j6xz/F  
audit adjustment                                审计调整 s=#[>^?  
audit areas                                        审计领域 86Xf6Ea  
audit conclusion                                审计结论 #CB`7}jq  
audit effectiveness                             审计效果 -li;w tCS  
audit efficiency                                  审计效率 5VLC\QgK^  
audit engagement letter                      审计业务约定书 dJ{'b'#  
audit evidence                                          审计证据 U owbk:  
audit fee                                    审计费 M>jk"*hA|  
audit files                                          审计档案 cT'<,#^/  
audit findings                                     审计中发现的事项 {=y ~O  
audit implementation stage                        审计实施阶段 0'`#I  
audit mark                                        审计标识 p,OB;Ncf/  
audit materiality                                 审计重要性 re@OPiXa v  
audit method                                     审计方法 P"+K'B7K3  
audit objective                                         审计目标，审计目的 Qu|<1CrZj]  
audit of financial statements                      会计报表审计，财务报表审计 tW3Nry  
audit opinion                                     审计意见 F4&`0y:  
audit period                                      被审计期间，被审计年度 TaTw,K|/  
audit plan                                          审计计划 Gii1|pLZ1  
audit planning                                    编制审计计划，制定审计计划，审计计划 3DZ8-N S  
audit planning stage                                  审计计划阶段 MrS~u  
audit procedure                                审计程序 6 &MATMR  
audit programme                               审计程序表，具体审计计划 mH4Jl1S&  
audit report                                       审计报告 sYyya:ykxT  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 >=L<3W1  
audit report with a qualified opinion                 有保留意见的审计报告 G5zsId dS  
audit report with an adverse opinion                否定意见的审计报告 _^]:tL6  
audit report with dual dates                      双重日期审计报告 hr GfA  
audit reporting stage                                 审计报告阶段 {UOR_Vt!*  
audit responsibility                                   审计责任 9,AHC2kn%  
audit results                                      审计结果 3*<~;Z' z4  
audit risk                                          审计风险 zCpXF<_C  
audit sampling                                          审计抽样 4VlQN$  
audit sampling techniques                         审计抽样方法，审计抽样技术 C;eM:v0A[  
audit strategies                                  审计策略 h%%dRi  
audit summary                                         审计总结，审计小结 um mkAeWb  
audit team                                         审计小组 ! d" i  
audit test                                    审计测试 qM mhmH)Gp  
audit trail                                          审计轨迹 ZfWF2%]<  
audit work                                        审计工作 rp,PhS  
audit working paper                                 审计工作底稿 @ u2P&|:{  
audited financial statement                        审计会计报表，已审计财务报表 ?h|w7/9  
Auditing Guidelines (the～)                      审计规范指南 XZ1<sm8t."  
auditing standards                             审计准则 $3:O}X>  
audit-oriented working paper                          (审计)业务类工作底稿 soB5sFt&]  
authorisation                                     授权 +Zi@+|"BCN  
authorisation of transaction                       交易的授权 G\o*j|  
availability                                         可获得性 t3FfPV!P"  
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balance                                      余额；差额；平衡 N:7; c}~  
balance sheet                                    资产负债表 UhF+},gU  
bank                                                 银行 p?4h2`P  
bank account                                    银行账户，银行户头 1 c4I`#_v  
bank statement                                 银行对账单 )
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barter transaction                              易货交易，以物换物交易 PLDp=T%  
basis of audit                                    审计依据 ]$ iqJL  
basis of preparation                                (会计报表的)编制基础 VA@t8H,  
book of account                               账目，账簿 DM)%=C6<  
borrowing                                         借款，贷款，借债 tGh!5EZ6`  
branch                                              分支，分支机构，分店 a2`|6M;  
brought forward                                (账户余额等的)承上年，承上期，承上页 |a[Id  
budget                                              预算 !$^LTBOH3  
building                                      建筑物；大楼 'hH3d"a^=  
business conditions                                  业务情况，经营情况 a
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business licence                               (企业等的)营业执照 Oxhc!9F  
business relation                                业务关系 94x RKQ}  
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