[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 y(#6nG@S  
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审计词汇英汉对照 KT17I&:  
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ability to continue as a going concern               持续经营能力 3`)ej`  
acceptability                                     可接受性，可接受程度 Yh Ow0 x  
acceptable level of detection risk                     检查风险的可接受水平 g1:%986jv  
acceptance of engagement                       接受委托 jf Vw{\l  
accepting the engagement for the first time              首次接受委托 KT
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access to asset                                         对资产的接触 7-C])9  
according to                                     根据，依据，依照 $sUn'62JlU  
account balance                                账户余额 |>1#)cONW  
account for                                       对……进行会计处理，核算；解释 !}5rd\  
accounting                                        会计，会计学 _xy[\X;9  
accounting advisory serve                        会计咨询服务 y7R=zkd C9  
accounting firm                                 会计师事务所 !Rgj'{  
accounting information                      会计信息，会计资料  Pa?{}A  
accounting period                             会计期间 {;6a_L@q;|  
accounting policies                                   会计政策 Z[0/x.pp$  
accounting professional bodies                 会计职业组织，会计职业团体 r8!pk~R5]  
accounting records                                   会计记录 n&a\mGF  
accounting responsibility                           会计责任 &|#,Bsk"@  
accounting service                             会计服务 6{0MprY  
accounting standards                                会计准则 n&DBMU  
Accounting Standards for Business Enterprises       企业会计准则 z`NJelcuz\  
accounting system                             会计系统 B@#vS=g  
accounting treatment                                会计处理 `C$QR 8  
accuracy                                    准确性，精确性 EWY'E;0@5  
additional audit procedures                      追加审计程序 I $4>_D  
addressee                                         收件人，收信人 I*$-[3/  
Administration of State-owned Assets  (the～)     国有资产管理局 0cVxP)J+  
administrative laws and regulations                 行政法规 (_6JQn  
adverse impact                                 不利影响，负面影响 9XhH*tBn7(  
adverse opinion                                反对意见 k+J63+obd  
advisory group                                  咨询组，顾问组  Mz+vT0  
agency fee                                        代理费，代理费用 G]{^.5  
aggregate                                          总计，合计为…… 8EX?/33$  
alternation of document and record                 变造文件和记录 Pc7p2  
alternative audit procedures                      替代审计程序，备选审计程序 lR9uD9Dr  
amend                                              修改，修订 2\1bQq\  
amortisation                                      摊销 .}uri1k"@k  
analytical capacity                             分析能力 xE$lx:C"FU  
analytical procedures                               分析性程序 -@Urq>^v T  
annual financial statements                        年度会计报表，年度财务报表 WBA7G  
appendix                                          附录，附表 X[f)0w%  
applicable                                         适用的 FMhuCl 2  
applicable laws and regulations                 适用的法规 atmW? Z  
application systems                                  应用系统 a.RYRq4o  
apply consistently                              一贯地执行，一贯地实施 n)z:C{  
appropriate                                       适当的，合适的； b'z\|jY  
征用，挪用 &FJr?hY%  
appropriate authorization                          适当的授权 cSNeWJKA 6  
appropriateness of audit evidence                    审计证据的适当性 #&fu"W+D96  
approval                                    批准，核准 pf+VYZ#)  
assertion                                    (会计报表上的)认定；确认 4sW~7:vU  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 da_0{;wR  
asset                                                 资产，财产 K V  
asset restructuring                             资产重组 #0\* 86  
assignment of duties                                 职责的划分 "Nz@jv?  
assistant                                     助理，助理人员 %o{IQ4Lz#  
associated company                                 联属公司，联营公司 1L!jI2~x}  
association                                        联合，结合；协会，社团 +_u~Np  
assumption                                       假设，假定 wXKt)3dmu  
at a given date                                         在某一特定时日 ]0MuXiR  
attestation                                         鉴证，公证 qZ +K4H  
attestation service                             鉴证服务 8?x:PkK  
audit adjustment                                审计调整 LR\8M(rtvH  
audit areas                                        审计领域 Q#.E-\=^  
audit conclusion                                审计结论 OdNcuiLa  
audit effectiveness                             审计效果 !_;J@B  
audit efficiency                                  审计效率 U0srwt97S  
audit engagement letter                      审计业务约定书 D*?LcxX  
audit evidence                                          审计证据 JNJ6HyCU  
audit fee                                    审计费 q) KOI`A  
audit files                                          审计档案 B7YE+  
audit findings                                     审计中发现的事项 ;:+2.//  
audit implementation stage                        审计实施阶段 UI%4d3   
audit mark                                        审计标识 8.7q -<Q  
audit materiality                                 审计重要性 m|t\w|B2  
audit method                                     审计方法 M)AvcZNs  
audit objective                                         审计目标，审计目的 &A`,hF8  
audit of financial statements                      会计报表审计，财务报表审计 [9:";JSl"Y  
audit opinion                                     审计意见 rKd|s7l  
audit period                                      被审计期间，被审计年度 ='_3qn.  
audit plan                                          审计计划 $bfmsCcHL  
audit planning                                    编制审计计划，制定审计计划，审计计划 Q<ia  
audit planning stage                                  审计计划阶段 KaHe(  
audit procedure                                审计程序 j]]5&u/l  
audit programme                               审计程序表，具体审计计划 1<MJ3"60  
audit report                                       审计报告 \Sv|yQUT  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 a/3'!}&e  
audit report with a qualified opinion                 有保留意见的审计报告 25 :vc0  
audit report with an adverse opinion                否定意见的审计报告 moh,aB#  
audit report with dual dates                      双重日期审计报告 {XUSw8W'  
audit reporting stage                                 审计报告阶段 C>mFyl
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audit responsibility                                   审计责任 gs0`nysM#  
audit results                                      审计结果 m\bmBK"I  
audit risk                                          审计风险 H~S U :B:  
audit sampling                                          审计抽样 2tCw{Om*  
audit sampling techniques                         审计抽样方法，审计抽样技术 rc~)%M<[2  
audit strategies                                  审计策略 -S&9"=v  
audit summary                                         审计总结，审计小结 QnS#"hc\a  
audit team                                         审计小组 _@gg, 2 u-  
audit test                                    审计测试 rKdsVW  
audit trail                                          审计轨迹 ; C(5lD&\5  
audit work                                        审计工作
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audit working paper                                 审计工作底稿 jG)66E*"  
audited financial statement                        审计会计报表，已审计财务报表 aGsO~ODc  
Auditing Guidelines (the～)                      审计规范指南 VGu(HB8n#  
auditing standards                             审计准则 ,:MUf]Ky  
audit-oriented working paper                          (审计)业务类工作底稿 ^Jdg%U?  
authorisation                                     授权 ,j\uvi(Y  
authorisation of transaction                       交易的授权 * LWihal  
availability                                         可获得性 4^4T#f2=e  
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balance                                      余额；差额；平衡 l @@pXg3  
balance sheet                                    资产负债表 8}4.x3uw  
bank                                                 银行 j
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bank account                                    银行账户，银行户头 -U?%A:,a|  
bank statement                                 银行对账单 AN[pjC<  
barter transaction                              易货交易，以物换物交易 cfg.&P>  
basis of audit                                    审计依据 Kx eqQ@  
basis of preparation                                (会计报表的)编制基础 @H(7Mt  
book of account                               账目，账簿 aRI.&
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borrowing                                         借款，贷款，借债 <S6?L[_  
branch                                              分支，分支机构，分店 Aw4)=-LKO  
brought forward                                (账户余额等的)承上年，承上期，承上页 SMRCG"3qwA  
budget                                              预算 9f5~hBlo  
building                                      建筑物；大楼 .*>C[^  
business conditions                                  业务情况，经营情况 _^zs(  
business licence                               (企业等的)营业执照 ;E5XH"L\  
business relation                                业务关系 [fb9;,x`  
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