[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 : J3_g<@  
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审计词汇英汉对照 -2{NIF^H  
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ability to continue as a going concern               持续经营能力 Gk!06  
acceptability                                     可接受性，可接受程度 /M}jF*5N  
acceptable level of detection risk                     检查风险的可接受水平 D*Cn !v$  
acceptance of engagement                       接受委托 QoGvjf3z  
accepting the engagement for the first time              首次接受委托 w:|BQ,  
access to asset                                         对资产的接触 J6WyFtlyLc  
according to                                     根据，依据，依照 M<4tjVQ6  
account balance                                账户余额 9`A}-YA!  
account for                                       对……进行会计处理，核算；解释 (1tb  
accounting                                        会计，会计学 lK}W%hzU  
accounting advisory serve                        会计咨询服务 )_m#|U?Rex  
accounting firm                                 会计师事务所 5uVSbo.  
accounting information                      会计信息，会计资料 %Sgdhgk1  
accounting period                             会计期间 z'FpP  
accounting policies                                   会计政策 N8]DW_bsB  
accounting professional bodies                 会计职业组织，会计职业团体 ?)8OC(B8q  
accounting records                                   会计记录 sPu@t&$  
accounting responsibility                           会计责任 j4!g&F _y  
accounting service                             会计服务 o=&tT,z  
accounting standards                                会计准则 _iJ8*v8A  
Accounting Standards for Business Enterprises       企业会计准则 \Ax[/J2aO  
accounting system                             会计系统 ([mC!d@a  
accounting treatment                                会计处理 O|5Z-r0<  
accuracy                                    准确性，精确性 $Ur-Q d  
additional audit procedures                      追加审计程序 'Ti7}K  
addressee                                         收件人，收信人 c"|4'#S  
Administration of State-owned Assets  (the～)     国有资产管理局 qu}&4_`%:V  
administrative laws and regulations                 行政法规 U_X/  
adverse impact                                 不利影响，负面影响 ]*M VVzF  
adverse opinion                                反对意见 L.cGt"{  
advisory group                                  咨询组，顾问组 # QWG5  
agency fee                                        代理费，代理费用 "JH /ODm  
aggregate                                          总计，合计为…… p$qp C$F  
alternation of document and record                 变造文件和记录 U2lDTRt  
alternative audit procedures                      替代审计程序，备选审计程序 q|;Sn  
amend                                              修改，修订 Y&G]M  
amortisation                                      摊销 /3(|P  
analytical capacity                             分析能力 L\CufAN  
analytical procedures                               分析性程序 62}rZVJq  
annual financial statements                        年度会计报表，年度财务报表 82EH'C  
appendix                                          附录，附表 yY3Mv/R  
applicable                                         适用的 i*T>,z  
applicable laws and regulations                 适用的法规 e>OYJd0s  
application systems                                  应用系统 <9BM
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apply consistently                              一贯地执行，一贯地实施 2I8RO\zR  
appropriate                                       适当的，合适的； 7QOQG:-  
征用，挪用 K+`$*vS~ws  
appropriate authorization                          适当的授权 qoifzEc`U  
appropriateness of audit evidence                    审计证据的适当性 c`F~vrr)X  
approval                                    批准，核准 ^Hdru]A$2  
assertion                                    (会计报表上的)认定；确认 p^E}% 0#  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 H.n +CR  
asset                                                 资产，财产 )|H o"VEmg  
asset restructuring                             资产重组 !6yyX}%o  
assignment of duties                                 职责的划分 A.5N<$l  
assistant                                     助理，助理人员 ,X&(BQj h  
associated company                                 联属公司，联营公司 3BTXX0yx  
association                                        联合，结合；协会，社团 "#3p=}]  
assumption                                       假设，假定 ]tu:V,q  
at a given date                                         在某一特定时日 MPn 6sf9M  
attestation                                         鉴证，公证 Q9[$8  
attestation service                             鉴证服务 pE^jUxk6  
audit adjustment                                审计调整 FtEmSKD  
audit areas                                        审计领域 hDP&~Mk  
audit conclusion                                审计结论 e%B;8)7  
audit effectiveness                             审计效果 GWQ_X9+q  
audit efficiency                                  审计效率 AXQG  
audit engagement letter                      审计业务约定书 aS7%x>.A!  
audit evidence                                          审计证据 cP]5Qz  
audit fee                                    审计费 8.g(&F  
audit files                                          审计档案 `X=2 Ff  
audit findings                                     审计中发现的事项 g4`)n`  
audit implementation stage                        审计实施阶段 T VuDK  
audit mark                                        审计标识 x'uxSeH$  
audit materiality                                 审计重要性 /IkSgKJiz\  
audit method                                     审计方法 JyfWy  
audit objective                                         审计目标，审计目的 cc$L56q  
audit of financial statements                      会计报表审计，财务报表审计 nVK`H@5fw  
audit opinion                                     审计意见 z.xOT;t  
audit period                                      被审计期间，被审计年度 FTA[O.tiG  
audit plan                                          审计计划 s--
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audit planning                                    编制审计计划，制定审计计划，审计计划 LHS^[}x^1  
audit planning stage                                  审计计划阶段 {e3XmVAI  
audit procedure                                审计程序 9uRs@]i  
audit programme                               审计程序表，具体审计计划 Wl4T}j  
audit report                                       审计报告 2f=7`1RCD  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 4)IRm2
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audit report with a qualified opinion                 有保留意见的审计报告 '/h~O@Rw  
audit report with an adverse opinion                否定意见的审计报告 =>_k;x  
audit report with dual dates                      双重日期审计报告 gLH#UwfJ  
audit reporting stage                                 审计报告阶段 !OO{qw(*g  
audit responsibility                                   审计责任 YXBU9T{r  
audit results                                      审计结果 Za&.sg3RG  
audit risk                                          审计风险 ,J(+%#$UT  
audit sampling                                          审计抽样 )Q!3p={ S*  
audit sampling techniques                         审计抽样方法，审计抽样技术 itp$c|{  
audit strategies                                  审计策略 ZRjqjx  
audit summary                                         审计总结，审计小结 D+y_&+&,t  
audit team                                         审计小组 i;yr=S,a0/  
audit test                                    审计测试 |PI]v`[  
audit trail                                          审计轨迹 $_5@NOZ,M  
audit work                                        审计工作 ,IODV`L  
audit working paper                                 审计工作底稿 Yy_o*Ozq  
audited financial statement                        审计会计报表，已审计财务报表 X5M{ No>z  
Auditing Guidelines (the～)                      审计规范指南 _;M46o%h  
auditing standards                             审计准则 AIx,c1G]K  
audit-oriented working paper                          (审计)业务类工作底稿 TDMyZ!d  
authorisation                                     授权 P/'9k0zs)  
authorisation of transaction                       交易的授权 =36e&z-#  
availability                                         可获得性 X+:>&&9  
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balance                                      余额；差额；平衡 bhIyq4N  
balance sheet                                    资产负债表 T{L{<+9%  
bank                                                 银行 5_d=~whO&2  
bank account                                    银行账户，银行户头 \w]c<gM K  
bank statement                                 银行对账单
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barter transaction                              易货交易，以物换物交易 <Bmqox0  
basis of audit                                    审计依据 p PF]&:&-b  
basis of preparation                                (会计报表的)编制基础 6]#\|lds1  
book of account                               账目，账簿 ,w+}Evp])  
borrowing                                         借款，贷款，借债 K]b_JDEk  
branch                                              分支，分支机构，分店 E2PMcT{)_  
brought forward                                (账户余额等的)承上年，承上期，承上页 A(xCW+h@)  
budget                                              预算 zeXMi
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building                                      建筑物；大楼 q$;' Fy%oy  
business conditions                                  业务情况，经营情况 R]- $]koQO  
business licence                               (企业等的)营业执照 7=o
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business relation                                业务关系 OZw<YR  
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