[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 ~V=<3X  
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审计词汇英汉对照 z&8un%Jt  
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ability to continue as a going concern               持续经营能力 G2{O9  
acceptability                                     可接受性，可接受程度 R8ONcG  
acceptable level of detection risk                     检查风险的可接受水平 [P4$Khu$  
acceptance of engagement                       接受委托 L)QE`24  
accepting the engagement for the first time              首次接受委托 RkeltE~u  
access to asset                                         对资产的接触 Q? t^@  
according to                                     根据，依据，依照 J T#d (Y  
account balance                                账户余额 eas:6Q)  
account for                                       对……进行会计处理，核算；解释 T^<>Xiam  
accounting                                        会计，会计学 J<gJc*Q  
accounting advisory serve                        会计咨询服务 :K82sCy%5  
accounting firm                                 会计师事务所 )}%O>%  
accounting information                      会计信息，会计资料 gd/H``x|Y  
accounting period                             会计期间 cXMhq<GkAA  
accounting policies                                   会计政策 %h"z0@+  
accounting professional bodies                 会计职业组织，会计职业团体 `p kMN  
accounting records                                   会计记录 nz1'?_5  
accounting responsibility                           会计责任 yqXH:757~  
accounting service                             会计服务 YNrp }KQ  
accounting standards                                会计准则 }ov&.,vQ  
Accounting Standards for Business Enterprises       企业会计准则 }U w&Ny  
accounting system                             会计系统 sAJ7R(p  
accounting treatment                                会计处理 60=m  
accuracy                                    准确性，精确性 e,_ -Je  
additional audit procedures                      追加审计程序 $QEilf;E  
addressee                                         收件人，收信人 Si9Z>MR  
Administration of State-owned Assets  (the～)     国有资产管理局 gnp~OVDqfL  
administrative laws and regulations                 行政法规 ; |/leu8  
adverse impact                                 不利影响，负面影响 ;< )~Y-  
adverse opinion                                反对意见 Do%-B1{ri  
advisory group                                  咨询组，顾问组 Awv`)"RAR  
agency fee                                        代理费，代理费用 e pCLM_yA  
aggregate                                          总计，合计为…… Wjh/M&,  
alternation of document and record                 变造文件和记录 %n%xR%|  
alternative audit procedures                      替代审计程序，备选审计程序 wv QMnE8\  
amend                                              修改，修订 CBQhIvq.d  
amortisation                                      摊销 7+TiyY]K  
analytical capacity                             分析能力 "N:XzG  
analytical procedures                               分析性程序 :!;'J/B@..  
annual financial statements                        年度会计报表，年度财务报表 kc'pN&]r:  
appendix                                          附录，附表 R.[Z]-X  
applicable                                         适用的 y|&}.~U[  
applicable laws and regulations                 适用的法规 YJS{ i  
application systems                                  应用系统 G!8Z~CPF  
apply consistently                              一贯地执行，一贯地实施 Uq_j\A;c  
appropriate                                       适当的，合适的； Og t]_  
征用，挪用 Kz<@x`0   
appropriate authorization                          适当的授权 ]u-]'P  
appropriateness of audit evidence                    审计证据的适当性
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approval                                    批准，核准 =@u 5|:  
assertion                                    (会计报表上的)认定；确认 < _$%@4 L  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 be5,U\&z  
asset                                                 资产，财产 OX%MP!#KU  
asset restructuring                             资产重组 =K&\E2kA4  
assignment of duties                                 职责的划分 "x941}  
assistant                                     助理，助理人员 @cRZk`|1n  
associated company                                 联属公司，联营公司 =z{JgD/  
association                                        联合，结合；协会，社团 <XT
U8G  
assumption                                       假设，假定 qjJBcu_C'S  
at a given date                                         在某一特定时日 sG~<M"znV  
attestation                                         鉴证，公证 Z=4{
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attestation service                             鉴证服务 Sx*oo{Kk%  
audit adjustment                                审计调整 j7FN\ cz  
audit areas                                        审计领域 .0u/|Yx  
audit conclusion                                审计结论 x5dWBGH  
audit effectiveness                             审计效果 s%iOUL2/  
audit efficiency                                  审计效率 Kx"<J@  
audit engagement letter                      审计业务约定书 %8a
C1x  
audit evidence                                          审计证据 Y=Z1Tdxa|  
audit fee                                    审计费 UgB'[@McS  
audit files                                          审计档案 xX0-]Y h:  
audit findings                                     审计中发现的事项 RUCPV[{b  
audit implementation stage                        审计实施阶段 iFSJL,QZ3  
audit mark                                        审计标识 q;5i4|  
audit materiality                                 审计重要性 3$vRW.c\q  
audit method                                     审计方法 #{r#;+  
audit objective                                         审计目标，审计目的 A392=:N+Q  
audit of financial statements                      会计报表审计，财务报表审计 o01kYBD  
audit opinion                                     审计意见 ej&<GM|  
audit period                                      被审计期间，被审计年度 WqxUXH  
audit plan                                          审计计划 :ztr)   
audit planning                                    编制审计计划，制定审计计划，审计计划 `< ^VR[Mx  
audit planning stage                                  审计计划阶段 4fh^[\  
audit procedure                                审计程序 }MR1^  
audit programme                               审计程序表，具体审计计划 )f+U~4G&  
audit report                                       审计报告 |CgnCUv+  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 JJV0R}z?TV  
audit report with a qualified opinion                 有保留意见的审计报告 y#Ht{)C  
audit report with an adverse opinion                否定意见的审计报告 * v8Ts  
audit report with dual dates                      双重日期审计报告 gw+9x<e  
audit reporting stage                                 审计报告阶段 d{et8N  
audit responsibility                                   审计责任 E{=2\Wkcp  
audit results                                      审计结果 k<w(i k1bi  
audit risk                                          审计风险 l=`L7| ^/d  
audit sampling                                          审计抽样 aYL|@R5; e  
audit sampling techniques                         审计抽样方法，审计抽样技术 D0Z\Vvy  
audit strategies                                  审计策略 2Zuq?1=  
audit summary                                         审计总结，审计小结 DPe]daF  
audit team                                         审计小组 7Y=cn_ wU  
audit test                                    审计测试 1{pmKPu  
audit trail                                          审计轨迹 -7WW[ w  
audit work                                        审计工作 :Ud[f`t  
audit working paper                                 审计工作底稿 %v5R#14[n  
audited financial statement                        审计会计报表，已审计财务报表 vv6$>SU  
Auditing Guidelines (the～)                      审计规范指南 #Z=t
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auditing standards                             审计准则 Vi!Q  
audit-oriented working paper                          (审计)业务类工作底稿 )g| BMmB  
authorisation                                     授权 .=9s1~]  
authorisation of transaction                       交易的授权 KHKS$D  
availability                                         可获得性 CR4rDh8za  
B y#ON|c /  
balance                                      余额；差额；平衡 rgIrr5  
balance sheet                                    资产负债表 ,Y_{L|:w  
bank                                                 银行 u]C`6)>  
bank account                                    银行账户，银行户头 UbJ*'eoX  
bank statement                                 银行对账单 NX* O_/  
barter transaction                              易货交易，以物换物交易 z^* '@  
basis of audit                                    审计依据 Eu@
5L9A  
basis of preparation                                (会计报表的)编制基础 v=YK8fNi  
book of account                               账目，账簿 bTmL5}n  
borrowing                                         借款，贷款，借债 ofc.zwH  
branch                                              分支，分支机构，分店 =<f-ob8,  
brought forward                                (账户余额等的)承上年，承上期，承上页 $X`y%*<<v  
budget                                              预算 $KV&\Q3\0  
building                                      建筑物；大楼 wn+FTqj  
business conditions                                  业务情况，经营情况 "yb WDWu  
business licence                               (企业等的)营业执照 KHiFJ_3  
business relation                                业务关系 T*2C_oW  
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