[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 fh/)di  
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审计词汇英汉对照 sZ\i(eIU  
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ability to continue as a going concern               持续经营能力 QZeb+r  
acceptability                                     可接受性，可接受程度 J{v6DYhi  
acceptable level of detection risk                     检查风险的可接受水平 a v$\@4I  
acceptance of engagement                       接受委托  Wl}G[>P  
accepting the engagement for the first time              首次接受委托 aTsy)=N  
access to asset                                         对资产的接触 {ILQ CvP*  
according to                                     根据，依据，依照 Xqq?S  
account balance                                账户余额 @idp8J [td  
account for                                       对……进行会计处理，核算；解释 V3.vE,  
accounting                                        会计，会计学 dRarNW  
accounting advisory serve                        会计咨询服务 M\x7=*\  
accounting firm                                 会计师事务所 cc#_acR  
accounting information                      会计信息，会计资料 wZ#~+ }T  
accounting period                             会计期间 TO8\4p*tE  
accounting policies                                   会计政策 'SXpb?CZ  
accounting professional bodies                 会计职业组织，会计职业团体 FL*w(Br.  
accounting records                                   会计记录 /3b ca!O  
accounting responsibility                           会计责任 h_}BmJh_  
accounting service                             会计服务 +b:h5,  
accounting standards                                会计准则 3vEjf  
Accounting Standards for Business Enterprises       企业会计准则 5}(YMsUb  
accounting system                             会计系统 wLg:YM"  
accounting treatment                                会计处理 RaJ}>e  
accuracy                                    准确性，精确性 ~vvQz"  
additional audit procedures                      追加审计程序 KfN`ZZ<  
addressee                                         收件人，收信人 R&d_WB4w  
Administration of State-owned Assets  (the～)     国有资产管理局 s`7 _J9  
administrative laws and regulations                 行政法规 M`f;-  
adverse impact                                 不利影响，负面影响 N*c?Er@8U  
adverse opinion                                反对意见 +BTNm66Z  
advisory group                                  咨询组，顾问组 5<>R dLo  
agency fee                                        代理费，代理费用 :7AauoI  
aggregate                                          总计，合计为…… W.7d{ @n  
alternation of document and record                 变造文件和记录 4w/t$lR  
alternative audit procedures                      替代审计程序，备选审计程序 T3PaG\5B  
amend                                              修改，修订 % /wP2O<  
amortisation                                      摊销 V-o`L`(F`  
analytical capacity                             分析能力 _yXeX   
analytical procedures                               分析性程序 `qy6qKl N  
annual financial statements                        年度会计报表，年度财务报表 R2Fh^x  
appendix                                          附录，附表 "=0lcbC  
applicable                                         适用的 9h{:!  
applicable laws and regulations                 适用的法规 hghto \G5Y  
application systems                                  应用系统 [n@ !=T  
apply consistently                              一贯地执行，一贯地实施 =Z$=-\<x0.  
appropriate                                       适当的，合适的； )}g4Rvr  
征用，挪用 7Q4PjcD  
appropriate authorization                          适当的授权 8Nl|\3nl-  
appropriateness of audit evidence                    审计证据的适当性 c
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approval                                    批准，核准 5 <>agK]  
assertion                                    (会计报表上的)认定；确认 pDnFT2  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平
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asset                                                 资产，财产 %A Du[M.  
asset restructuring                             资产重组 M`,Z#)Af  
assignment of duties                                 职责的划分 uvc{RP  
assistant                                     助理，助理人员 dJ" xW;"  
associated company                                 联属公司，联营公司 0aN}zUf  
association                                        联合，结合；协会，社团 4m~stDlN  
assumption                                       假设，假定 R5~vmT5W  
at a given date                                         在某一特定时日 I3y4O^?  
attestation                                         鉴证，公证 q@!H^hd}  
attestation service                             鉴证服务 7XI4=O};&%  
audit adjustment                                审计调整 X9BBnZ  
audit areas                                        审计领域 ~k<31 ez  
audit conclusion                                审计结论 as47eZ0\  
audit effectiveness                             审计效果 |$-d,] V  
audit efficiency                                  审计效率 QcVtv7+*v  
audit engagement letter                      审计业务约定书 7Mbt*[n  
audit evidence                                          审计证据 SbNUX  
audit fee                                    审计费 b5,}w:  
audit files                                          审计档案 2\8\D^  
audit findings                                     审计中发现的事项 vrEaNT$J-  
audit implementation stage                        审计实施阶段 C36.UZoc  
audit mark                                        审计标识 ,f""|X5  
audit materiality                                 审计重要性 2dlV'U_g  
audit method                                     审计方法 uEO2,1 +  
audit objective                                         审计目标，审计目的 GZ>% &^E  
audit of financial statements                      会计报表审计，财务报表审计 #?d#s19s  
audit opinion                                     审计意见 blkJm9]v  
audit period                                      被审计期间，被审计年度 ?F), 4Q  
audit plan                                          审计计划 (6y3"cbe  
audit planning                                    编制审计计划，制定审计计划，审计计划 qc4"0Ap'  
audit planning stage                                  审计计划阶段 5x'y{S<  
audit procedure                                审计程序 2A;[Ek6{q  
audit programme                               审计程序表，具体审计计划 uz2s-,  
audit report                                       审计报告 T7_ SO,X  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 cNB$g )`  
audit report with a qualified opinion                 有保留意见的审计报告 j24  
audit report with an adverse opinion                否定意见的审计报告 6G})h!  
audit report with dual dates                      双重日期审计报告 U[ungvU1U  
audit reporting stage                                 审计报告阶段 |MR?8A^"  
audit responsibility                                   审计责任 aC
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audit results                                      审计结果 0mi[|~x=  
audit risk                                          审计风险 40sLZa)e  
audit sampling                                          审计抽样 g#2X'%&+  
audit sampling techniques                         审计抽样方法，审计抽样技术 )'CEWc%  
audit strategies                                  审计策略 zjZTar1Re  
audit summary                                         审计总结，审计小结 :NyEd<'  
audit team                                         审计小组 VYQbyD{V w  
audit test                                    审计测试 g>-[-z$E3  
audit trail                                          审计轨迹 /'_ RI  
audit work                                        审计工作 ~,65/O  
audit working paper                                 审计工作底稿 d*(\'6?  
audited financial statement                        审计会计报表，已审计财务报表 n\p\*wb  
Auditing Guidelines (the～)                      审计规范指南 {mitF  
auditing standards                             审计准则 *w,gi.Y3  
audit-oriented working paper                          (审计)业务类工作底稿 CXFAb1m  
authorisation                                     授权  ;I@L  
authorisation of transaction                       交易的授权 >Ga1p'8FtU  
availability                                         可获得性 h4i$z-!  
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balance                                      余额；差额；平衡 Bx!` UdRn  
balance sheet                                    资产负债表 J0! E@  
bank                                                 银行 bbkI}d%(Ng  
bank account                                    银行账户，银行户头 =eLb"7C#0  
bank statement                                 银行对账单
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barter transaction                              易货交易，以物换物交易 @O @yJ{(I  
basis of audit                                    审计依据 D*Q#G/TF3  
basis of preparation                                (会计报表的)编制基础 4N0nU  
book of account                               账目，账簿 EZfa0jJD  
borrowing                                         借款，贷款，借债 4^^rOi0  
branch                                              分支，分支机构，分店 [LDzR7vnf  
brought forward                                (账户余额等的)承上年，承上期，承上页 lM%fgyX  
budget                                              预算 /~5YTe(F  
building                                      建筑物；大楼 \
8aF(Y^H  
business conditions                                  业务情况，经营情况 >7q,[:(gs  
business licence                               (企业等的)营业执照 iRtDZoiD'  
business relation                                业务关系 3) 0~:  
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