[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 z|bAZKSRYx  
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审计词汇英汉对照 qBF6LhR  
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ability to continue as a going concern               持续经营能力 V9Pw\K!w#\  
acceptability                                     可接受性，可接受程度 9$f%  
acceptable level of detection risk                     检查风险的可接受水平 7K5 tBUNQ  
acceptance of engagement                       接受委托 U'@#n2p:k  
accepting the engagement for the first time              首次接受委托 n{$! ]^>  
access to asset                                         对资产的接触 B@k2lHks(  
according to                                     根据，依据，依照 ?`T Q'#P`  
account balance                                账户余额 ?[?;%Y  
account for                                       对……进行会计处理，核算；解释 'C7$,H'  
accounting                                        会计，会计学 WeZ?L|&%w0  
accounting advisory serve                        会计咨询服务 (1e,9!?  
accounting firm                                 会计师事务所 :lW8f~!  
accounting information                      会计信息，会计资料 zb3,2D+P  
accounting period                             会计期间 ;oCSKY4  
accounting policies                                   会计政策 QpCTHpZ  
accounting professional bodies                 会计职业组织，会计职业团体 w"{mDL}c  
accounting records                                   会计记录 $+|. @ss  
accounting responsibility                           会计责任 %0Ibi  
accounting service                             会计服务 IFsh"i  
accounting standards                                会计准则 K2
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Accounting Standards for Business Enterprises       企业会计准则 ~^bf1W[  
accounting system                             会计系统 2Q%*` vCuV  
accounting treatment                                会计处理 !?)aZ |r  
accuracy                                    准确性，精确性 xc}kDpF=g  
additional audit procedures                      追加审计程序 jP#I](\eG  
addressee                                         收件人，收信人 % oJH 6F  
Administration of State-owned Assets  (the～)     国有资产管理局 i&KBMx   
administrative laws and regulations                 行政法规 b$q~(Z}  
adverse impact                                 不利影响，负面影响 &'k :?@J[  
adverse opinion                                反对意见 a$K6b5`>Rs  
advisory group                                  咨询组，顾问组 0SR[)ma  
agency fee                                        代理费，代理费用 {4{X`$  
aggregate                                          总计，合计为…… '""s%C+  
alternation of document and record                 变造文件和记录 k%R(Qga  
alternative audit procedures                      替代审计程序，备选审计程序 ioB YxbY`  
amend                                              修改，修订 _MW W  
amortisation                                      摊销 V%'' GF   
analytical capacity                             分析能力 h<G7ocu!  
analytical procedures                               分析性程序 9^7z"*@#  
annual financial statements                        年度会计报表，年度财务报表 []do Lt;J  
appendix                                          附录，附表 D@%! |:  
applicable                                         适用的 QtA@p  
applicable laws and regulations                 适用的法规 [>LO'}%  
application systems                                  应用系统 [Lcy &+  
apply consistently                              一贯地执行，一贯地实施 2?F?C  
appropriate                                       适当的，合适的； + B<7]\\M  
征用，挪用 RdB,;Um9f  
appropriate authorization                          适当的授权 t>P[Yld"  
appropriateness of audit evidence                    审计证据的适当性 P~84#5R1  
approval                                    批准，核准
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assertion                                    (会计报表上的)认定；确认 .qLXjU
  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 +&r=XJ5:`p  
asset                                                 资产，财产 LJA uTg  
asset restructuring                             资产重组 BCO (,k  
assignment of duties                                 职责的划分 7^;-[?l  
assistant                                     助理，助理人员 M?5voV*  
associated company                                 联属公司，联营公司 X4L@|"ZI  
association                                        联合，结合；协会，社团 Gd`s0 1GKQ  
assumption                                       假设，假定 liBFx6\"S  
at a given date                                         在某一特定时日 f\FqZ?w  
attestation                                         鉴证，公证 ^fV-m&F)K*  
attestation service                             鉴证服务 FE1'MUT_  
audit adjustment                                审计调整 k*OHI/uiow  
audit areas                                        审计领域 !$/P8T``M  
audit conclusion                                审计结论 xt6%[)  
audit effectiveness                             审计效果 fZ(k"*\MZ  
audit efficiency                                  审计效率 }zIWagC6  
audit engagement letter                      审计业务约定书 LVy`U07CV  
audit evidence                                          审计证据 )Fw#]~Z  
audit fee                                    审计费 8@ S@^C*F  
audit files                                          审计档案 G.r=fNP  
audit findings                                     审计中发现的事项 ?w&?P}e +  
audit implementation stage                        审计实施阶段 >3,}^`l  
audit mark                                        审计标识 9rIv-& 7'm  
audit materiality                                 审计重要性 #7"";"{z|  
audit method                                     审计方法 QRx9;!~b}  
audit objective                                         审计目标，审计目的 OKAmw>{  
audit of financial statements                      会计报表审计，财务报表审计 - -k!KrL  
audit opinion                                     审计意见 0EasPbp  
audit period                                      被审计期间，被审计年度 i*8j|  
audit plan                                          审计计划 OnyAM{$g  
audit planning                                    编制审计计划，制定审计计划，审计计划 .$ 1S-+(kV  
audit planning stage                                  审计计划阶段 vsPIvW!V  
audit procedure                                审计程序 %_G '#Bn<  
audit programme                               审计程序表，具体审计计划 qeC^e}h  
audit report                                       审计报告 'J)9#  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 JxKd  
audit report with a qualified opinion                 有保留意见的审计报告 8Pva]Q  
audit report with an adverse opinion                否定意见的审计报告 Pb1.X9*8c  
audit report with dual dates                      双重日期审计报告 ztAC3,r]  
audit reporting stage                                 审计报告阶段 V CT1GsnE  
audit responsibility                                   审计责任 .krEfY&  
audit results                                      审计结果  z@~mu  
audit risk                                          审计风险 %$bhg&}  
audit sampling                                          审计抽样 Q(R-8"  
audit sampling techniques                         审计抽样方法，审计抽样技术 :fUN c^\2  
audit strategies                                  审计策略 ~@e=+Z  
audit summary                                         审计总结，审计小结 %s;5  
audit team                                         审计小组 +Y2D @K?)  
audit test                                    审计测试 >"z`))9  
audit trail                                          审计轨迹 ?kRx;S+  
audit work                                        审计工作 ,s6lB0  
audit working paper                                 审计工作底稿
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audited financial statement                        审计会计报表，已审计财务报表 9yu# G7  
Auditing Guidelines (the～)                      审计规范指南 b?<@  
auditing standards                             审计准则 sxdDI?W4  
audit-oriented working paper                          (审计)业务类工作底稿 vbtjPse  
authorisation                                     授权 R?dMM  
authorisation of transaction                       交易的授权 Y1F%-o  
availability                                         可获得性 mnw(x#%
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balance                                      余额；差额；平衡 m 0Uu2Z4  
balance sheet                                    资产负债表 Pj*]%V
 
bank                                                 银行 :*R+ee,&-  
bank account                                    银行账户，银行户头 G @]n(\7Y  
bank statement                                 银行对账单 `=kiqF2P}  
barter transaction                              易货交易，以物换物交易 L-m' #  
basis of audit                                    审计依据 MlLM $Y-@  
basis of preparation                                (会计报表的)编制基础 Dc 84^>l  
book of account                               账目，账簿 fP- =wd  
borrowing                                         借款，贷款，借债 WpMm%G~'4t  
branch                                              分支，分支机构，分店 wzcv[C-x  
brought forward                                (账户余额等的)承上年，承上期，承上页 (Zej\lEN  
budget                                              预算 7f*b5$+r  
building                                      建筑物；大楼 !Q}Bz*Y  
business conditions                                  业务情况，经营情况 .4Mc4 '  
business licence                               (企业等的)营业执照 BqavI&1=  
business relation                                业务关系 .
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